N. BINOJ Vs. INCOME TAX OFFICER

JUDGEMENT

(1.) In this Writ Appeal, the appellants are the writ petitioners in W.P(C).No.34850/2023 impugning the judgment of the learned Single Judge dtd. 31/10/2023. The appellants are the legal heirs of late Naringaparambil Bhaskaran who was an assessee under the Income Tax Act, 1961 [hereinafter referred as 'the Act'] with PAN AXJPB736M.

(2.) The said Naringaparambil Bhaskaran, the assessee, expired on 30/10/2021. Notice dtd. 27/3/2023 under Sec. 148A(b) of the Act was served on the address of the late assessee. In the said notice, the deceased assessee was required to show cause why a notice under Sec. 148 of the Act should not be issued. The said notice was with respect to the assessment year 2019-2020. The notice under Sec. 148A(b) of the Act is a preliminary notice issued as a precursor to the exercise of jurisdiction under Sec. 148 of the Act and ordinarily, such a notice if issued against a dead person is void and all further proceedings thereto are 'non-est'.

(3.) On receipt of the notice, the 1st appellant namely, Sri. N. Binoj appeared before the Assessing Officer and informed him about the death of the assessee. The 1st appellant also submitted a copy of the death certificate. He was then required to submit a report in writing, which he did.