Madras High Court
WP/41715/2026 of Tmt.P.Sudha Vs Income Tax Officer on 16 October 2026
WP No. 41715 of 2026
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 16-10-2026
CORAM
THE HON'BLE MR JUSTICE KRISHNAN RAMASAMY
WP No. 41715 of 2026
and WMP Nos.46824 and 46827 of 2026
CNR: {HCMA012125852026}
Tmt.P.Sudha
Legal Heir, W/o.R.Ponraj (Late),
No.6 Anna Street,
Kamaraj Nagar, Gorimedu,
Puducherry- 605006.
Also office carried at
8 IST Floor, First Cross Street,
Gnanapragasam Nagar Saram,
Pondicherry-605013.
..Petitioner
Vs
Income Tax Officer
Income Tax Department,
Ward I, Puducherry-605 003.
..Respondent(s)
PRAYER: The Writ Petition is filed under Article 226 of the Constitution of India seeking the issuance of a Writ of Certiorari calling upon the records of the impugned Notice issued by the respondent in DIN and Notice No ITBA/AST/F/148A/2026-27/1090557673(1) and 148 of the Income Tax Act, 1961 for the Assessment Year 2022-2023 and DIN and Notice No ITBA/AST/S/148_1/2026-2027/1090599720(1) both dated 29.06.2026 and quash the same as void and illegal and without jurisdiction.
WP No. 41715 of 2026
For Petitioner(s):
Ms. B. Abirami
For Respondent(s):
Dr. C. P. Priya
Senior Standing Counsel
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ORDER
The present Writ Petition has been filed challenging the order passed under Section 148A(3) of the Income Tax Act, 1961, and the consequent Notice issued under Section 148 of the Act, both dated 29.06.2026.
2. The learned counsel appearing for the petitioner submits that the issue relates to the Assessment Year 2022-2023. She further submits that the petitioner is the wife of the deceased assessee, who passed away on 03.11.2022. The factum of death of the petitioner’s husband was intimated to the respondent by way of a communication dated 17.02.2026. Despite the same, a Notice under Section 148A(1) dated 26.03.2026 was issued. Thereafter, since no one appeared, an ex parte order was passed under Section 148A(3) on 29.06.2026, followed by the Notice under Section 148.
WP No. 41715 of 2026
3. The learned Senior Standing Counsel appearing for the respondent, by referring to Section 159 of the Act, submits that the proceedings can be validly initiated and continued against the legal heirs of the deceased assessee.
4. Upon hearing the learned counsel appearing on either side and perusing the materials available on record, it is evident that there is no dispute regarding the fact that the petitioner’s husband was the original assessee and that he passed away on 03.11.2022. It is also undisputed that the death of the petitioner’s husband was duly intimated to the respondent Department vide communication dated 17.02.2026. In spite of the said intimation, the respondent issued the preliminary notice on 26.03.2026 and subsequently passed the impugned order under Section 148A(3) on 29.06.2026, along with the Notice under Section 148, against a deceased person. It is settled law that any notice issued or order passed against a deceased person is a nullity and is unsustainable in law. Therefore, the same is liable to be quashed. Accordingly, the impugned order and notice, both dated 29.06.2026, are set aside. However, liberty is granted to the Department to invoke the provisions of Section 159 of the Income Tax Act, 1961, and issue notice afresh to the eligible person in accordance with law, if so advised.
WP No. 41715 of 2026
5. Accordingly, this Writ Petition stands allowed. No costs. W.M.P. No. 46824 of 2026, filed to dispense with the production of the certified copy of the impugned order/notice, is allowed. Consequently, the connected Miscellaneous Petition for stay is closed. 16-10-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No Asi To The Income Tax Officer, Income Tax Department, Ward I, Puducherry-605 003.
WP No. 41715 of 2026 KRISHNAN RAMASAMY, J. Asi WP No. 41715 of 2026 and WMP Nos.46824 and 46827 of 2026
16-10-2026