IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED : 06.01.2026 CORAM :

THE HONOURABLE MR.JUSTICE C.SARAVANAN and W.M.P.Nos.20904, 20906 and 20910 of 2023 Senthil Karunakaran Son/Legal Representative of late Shri Devarajan Sivaprakasam, S-3, Block, Akshaya Apartments, No.4, Oragadam Road, Venkatapuram, Ambattur, Chennai 600 053.

PAN No.ARZPS1963J ...

Petitioner Vs.

1. Income Tax Officer, Non Corporate Ward 19 (3), 121 Mahatma Gandhi Road, Nungambakkam, Chennai 600 034.

2. Income Tax Officer, Non Corporate Ward 19(1), 121 Mahatma Gandhi Road, Nungambakkam, Chennai 600 034.

3. Assessment Unit, Income Tax Department, Ministry of Finance.

... Respondents Prayer: Writ Petition filed under Article 226 of the Constitution of India, for issuance of a Writ of Certiorari calling for the records in PAN No.ARZPS1963J for assessment year AY 2015-16 and quash the Impugned Order under Section

147 r.w.s. 144 read with Section 144B of the Income Tax Act, 1961 passed on Shri Devarajan Sivaprakasam (decesased) in DIN No.ITBA/AST/S/147/2022- 23/1049937204(1) dated 20.02.2023 passed by the first respondent for the A.Y – 2015-16 and to quash the same as without jurisdication, and illegal.

For Petitioner : Mr.G.Vardini Karthik For Respondents : Mrs.S.Premalatha Senior Standing Counsel

ORDER

In this writ petition, the petitioner has challenged the Assessment Order dated 20.02.2023 passed under Section 147 read with Section 144 and 144B of the Income Tax Act, 1961 for the Assessment Year 2015-2016. The impugned assessment order has been passed in the name of the deceased assessee, late Mr.Devarajan Sivaprakasam, who is the father of the petitioner.

2. The deceased assessee was employed in the Tamil Nadu Electricity Board (TNEB) who retired from service on 31.08.2013 and later passed away on 27.05.2014 during the Assessment Year 2015-2016 (Financial Year 2014-

2015).

3. In the present case, proceedings were initiated against the deceased assessee by issuance of a Notice dated 15.03.2017, alleging non-filing of the Income Tax Returns for the Assessment Year 2015-2016. The said notice was not responded to by the petitioner as the Legal Representative of the deceased assessee.

4. Thereafter, a fresh Notice under Section 148A(b) of the Income Tax Act, 1961 was issued on 18.03.2022, which culminated in an Order dated 31.02.2022 passed under Section 148A(d) and a Section 148 Notice dated 31.03.2022 of the Income Tax Act, 1961 under the new regime as in force with effect from 01.04.2021

5. Since no Return of Income was filed for the Assessment Year 2015-

2016, a Notice under Section 144 of the Act was issued for completing the assessment to which also there was no reply filed. Therefore, based on the statements and materials available on record, the impugned Assessment Order dated 20.02.2023 along with a demand notice and the consequential impugned recovery notice dated 13.06.2023.

6. The case of the petitioner is that an intimation regarding non-filing of the Income Tax Return after the death of the petitioner's father late Mr.Devarajan Sivaprakasam on 27.05.2014 was received on 19.02.2016. In response, the petitioner duly intimated the first respondent by way of a communication dated 26.03.2016 about the death of the petitioner's father late Mr.Devarajan Sivaprakasam on 27.05.2014.

7. It is further submitted by the learned counsel for the petitioner that despite the said intimation, a fresh Notice was once again issued by the first respondent on 15.03.2017. Thereafter, re-assessment proceedings were initiated by issuance of a Notice dated 18.03.2022 under Section 148A(b) of the Income Tax Act, 1961, which ultimately culminated in the impugned Assessment Order dated 20.02.2023 and consequential impugned recovery notice dated

13.06.2023.

8. The learned counsel for the petitioner submits that the reassessment proceedings by issuance of Notice under Section 148 of the Income Tax Act, 1961 under the new regime in the name of the deceased assessee is barred by limitation. It is furt