HC directs AO to consider objection of Assessee before finalising Assessment Order

Mammed Komban Vs National Faceless Assessment Center (Kerala High Court) In a recent ruling, the Kerala High Court addressed a crucial issue regarding income tax assessments under Section 147 of the Income Tax Act, 1961. The case involved Mammed Komban challenging a final assessment order issued without considering his response, alleging a breach of natural justice principles. Mammed Komban, the petitioner, filed a writ petition challenging the final assessment order  issued by the National Faceless Assessment Center under Section 147 read with Sections 144 and 144B of the Income Tax Act. The...