Allowed
Abdul Anvar, v. National Faceless Assessment Centre
Kerala HCWP(C)/13093/2022
Case brief
AI extract
What is this about?
The High Court of Kerala, in three connected writ petitions, allowed a challenge by an assessee facing an assessment order under Section 148 for AY 2013-14. The Court found that the petitioner was granted less than the minimum seven days required by the SOP to file objections against a Show Cause Notice. Relying on the principles of natural justice, the Court set aside the order and remanded the m
What did the court decide?
The impugned assessment order and proceedings were set aside and remanded to provide seven days for the petitioner to file a reply to the Show Cause Notice before finalizing the assessment.