Case Law Details
Chandran Sarath Vs ACIT (Kerala High Court)
Introduction: The case of Chandran Sarath Vs ACIT pertains to an assessment under the Income Tax Act, 1961, where the petitioner, engaged in cashew trading, contested an assessment order for the assessment year 2015-16. Despite filing an appeal, the petitioner sought relief through a writ petition before the Kerala High Court. This article examines the judgment of the High Court regarding the dismissal of the writ petition and the availability of alternative remedies.
Detailed Analysis:
1. Assessment and Appeal: The assessment for the year in question was completed under relevant sections of the Income Tax Act, leading to a demand for tax and penalty. Dissatisfied with the assessment, the petitioner filed an appeal before the appropriate authority, seeking redressal.
2. Dismissal of Appeal: Despite the petitioner’s efforts, the appeal was dismissed by the concerned authority. Subsequently, the petitioner approached the Kerala High Court through a writ petition, challenging the assessment order.
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