Show cause notice u/s. 148A in the name of deceased person untenable: Kerala HC

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 petitioner has approached this court being aggrieved by the fact that proceedings for reassessment were initiated against late Thomas Boby Cherian in respect of assessment year 2015-16 and an order under Section 148 A (d) of the Income Tax Act, 1961 (‘the 1961 Act’) was issued on 06-05-2022 in the name of late Th...