Case Law Details
Dr. N Uthaman Vs ITO (Kerala High Court)
Introduction: In the case of Dr. N Uthaman vs. ITO, the Kerala High Court recently addressed a long-pending issue involving the delay in considering a rectification request. The petitioner had sought relief through a writ petition under Article 226 of the Constitution of India, citing the non-consideration of their rectification application for a period of four years. This article provides an in-depth analysis of the case, the court’s directives, and the implications of this decision.
Detailed Analysis:
1. Background: Dr. N Uthaman filed their income tax return for the assessment year 2018-19 on 17th July 2018. However, the petitioner received an intimation under Section 143(1) of the Income Tax Act from the 2nd respondent on 20th November 2018. In response, they submitted a rectification application under Section 154 of the Income Tax Act on 15th January 2019.
2. Rectification Application Delay: The key issue in this case was the significant delay in processing the rectification application. Despite submitting the request in early 2019, no decision had been reached, prompting the petitioner to approach the Kerala High Court for relief.
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