Kerala HC Dismisses Writ Against Assessment; Directs Assessee to File Appeal U/s. 260A

K.K. Mohandas Vs Union of India (Kerala High Court) Kerala HC Dismisses Writ in 153C Case – Says Abhisar Buildwell Issue Can Be Raised in 260A Appeal, Not Article 226 The petitioner, aged 65, engaged in the hospitality business, challenged assessment & recovery proceedings arising from a search u/s 132 conducted in 2012. AO had completed the assessment for AY 2008–09 u/s 153C/143(3) & the matter had travelled through appellate stages, culminating in an ITAT order dated 04.08.2025. The petitioner approached the High Court claiming that the Tribunal & Department failed to apply t...