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Case Law Details

Case Name : Smt. Celin Thomas Vs ITO (Kerala High Court)
Appeal Number : WP(C) No. 16401 of 2024
Date of Judgement/Order : 24/09/2024
Related Assessment Year : 2015-16
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Smt. Celin Thomas Vs ITO (Kerala High Court)

Kerala High Court held that show cause notice u/s. 148A in the name of deceased person untenable. Accordingly, writ petition allowed with direction to issue fresh notice under section 148A (b) of the Income Tax Act.

 Facts- The petiti

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