Kerala HC Sets Aside Income Tax Order for Ignoring Video Conferencing Request

Anna Aluminium Company (P) Ltd Vs ACIT (Kerala High Court) Introduction: The recent judgment in the case of Anna Aluminium Company (P) Ltd Vs ACIT by the Kerala High Court has significant implications for income tax proceedings. The court found that the Income Tax order, dated Exhibit P-8, was set aside due to a failure to consider the petitioner’s request for a personal hearing through video conferencing. Detailed Analysis: 1. Background of the Case: The petitioner filed an appeal under Section 250 of the Income Tax Act, 1961, challenging the assessment order of 31.03.2016 for the asses...