HC validates Automated Email & SMS Notification System : Dismisses Writ Petition

A. E. Varghese Vs CIT (Kerala High Court) Introduction: The Kerala High Court recently dismissed a writ petition filed by A. E. Varghese challenging an Income Tax notice. The petitioner contested the order passed under Section 250 of the Income Tax Act, 1961, related to the assessment year 2015-16. This article provides an in-depth analysis of the court’s decision and the key arguments presented during the hearing. Detailed Analysis: The crux of the petitioner’s argument rested on the alleged non-receipt of notice for the appeal hearing. Despite providing a postal address for their...