Facebook post of 2019 cannot be considered for Assessment of 2018

Syamaladasan Kumaran Vs State Tax Officer (Kerala High Court) A reading of order shows that the proceedings were initiated and continued against the petitioner on the basis of certain facebook posts which showed that the petitioner was dealing in branded rice. The contentions taken by the petitioner that the facebook post itself was of the year 2019 and the assessment proceedings were for the year prior to that does not seem to have been considered by the assessing authority. Further, the contention taken by the petitioner that the petitioner started dealing in branded rice only after the fina...