Kerala High Court
Smt. Celin Thomas vs The Income Tax Officer on 24 September, 2024
Author: P Gopinath
Bench: P Gopinath
2024:KER:71080
W.P (C) No.16401/2024 -1-
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE GOPINATH P.
TUESDAY, THE 24TH DAY OF SEPTEMBER 2024 / 2ND ASWINA, 1946
WP(C) NO. 16401 OF 2024
PETITIONER/S:
SMT. CELIN THOMAS,
AGED 65 YEARS
DOOR NO.294, WARD 1, ADUNGAMANGALAM, THIRUVANKULAM P.O,
ERNAKULAM, KERALA, PIN - 682305
BY ADVS.
ADITYA UNNIKRISHNAN
PRIYADARSINI S.
RESPONDENT/S:
THE INCOME TAX OFFICER,
NON CORP WARD 1(1), KOCHI- KERALA, PIN - 682018
OTHER PRESENT:
SRI. CYRIAC TOM (SC) . SRI JOSE JOSEPH (SR SC)
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
24.09.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
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W.P (C) No.16401/2024 -2-
JUDGMENT
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 Thomas Boby Cherian, after he had passed away on 14-06-
2016.
2. The learned Standing Counsel appearing for the Income Tax
Department refers to the statement filed and contends that the assessee late
Thomas Boby Cherian had not filed his return of income for the assessment
year 2015-16. It is submitted that late Thomas Boby Cherian had made two
terms deposits of Rs.50 lakhs each with the erstwhile State Bank of
Travancore, Erankulam during the financial year 2014-15 and in the absence
of return of income for the year 2015-16 it was deemed that certain income
chargeable to tax had escaped assessment within the meaning of Section 147
of 1961 Act and accordingly a show cause notice under Section 148A (b) of the
1961 Act was issued on 31-03-2022. It is submitted that since there was no
response to the notice, an order under Section 148A (d) was issued. It is
pointed out with reference to provisions of Section 159 (2) that the
assessment could be continued against the representative assessee. It is
pointed out that the issuance of an order under Section 148A (d) of the 1961
2024:KER:71080
Act against the deceased assessee has not caused any prejudice to the
petitioner.
3. Having heard the learned counsel for the petitioner and the learned
Standing Counsel appearing for the Income Tax Department, I am of the view
that this writ petition is to be allowed. The procedure contemplated by
Section 148A of the 1961 Act contemplates the issuance of a show cause notice
etc., before reassessment proceedings are commenced. This cannot be a mere
formality. Therefore the contention that the petitioner is not prejudiced
cannot be accepted. Therefore this writ petition is disposed of permitting the
competent authority to initiate fresh proceedings by issuance of notice under
Section 148A (b) of the 1961 Act and concluding the proceedings against
representative assessee (the petitioner) and to any other legal heir of late
Thomas Boby Cherian. I further make it clear that since the proceedings were
commenced in the year 2022, for determining any period of limitation, the
period from the date of which the initial notice under Section 148A (b) of the
1961 Act was issued till the date on which fresh notice is issued shall stand
excluded. In order to enable the compliance with the aforesaid direction,
Ext.P5 assessment order is quashed.
Sd/-
GOPINATH P.
JUDGE
AMG
2024:KER:71080
APPENDIX OF WP(C) 16401/2024
PETITIONER EXHIBITS
Exhibit P1 TRUE COPY OF NOTICE DATED 3.12.2023
Exhibit P2 TRUECOPY OF THE LETTER DATED 18.3.2024
Exhibit P3 TRUE COPY OF SHOW CAUSE NOTICE DATED
25.3.2024
Exhibit P4 TRUE COPY OF LETTER DATED 28.3.2024 SUBMITTED
BY THE PETITIONER
Exhibit P5 TRUE COPY OF ASSESSMENT ORDER DATED
30.03.2024
