Natural Justice Violation in Draft Assessment: Kerala HC Sets Aside Order

Jesna Steefan Vs Additional/Joint/Deputy/ACIT/ITO (Kerala High Court) Introduction: In a recent judgment, the Kerala High Court addressed the critical issue of natural justice principles in tax assessments. The case of Jesna Steefan vs. Additional/Joint/Deputy/ACIT/ITO involves the petitioner challenging Exhibits P-2, P-4, P-5 to P-10, with Exhibit P-7 being the assessment order passed under Section 147 read with Section 144B of the Income Tax Act for the assessment year 2017-18. Detailed Analysis: The petitioner, an assessee, had not filed a return of income for the said assessment year. The ...