Absence of Assessment Order: HC Allows Rectification Opportunity & Restores appeal for Denial of Hearing

Kerala Minerals And Metals Limited Vs ACIT (Kerala High Court) Kerala High Court has set aside income tax assessment orders against Kerala Minerals & Metals Limited (KMML) for assessment years 2014-15, 2016-17, 2017-18, and 2018-19. KMML had challenged the orders before the Appellate Authority, alleging that its request for a personal hearing was ignored. The appeal for 2016-17 was dismissed on the ground that the assessment order was not submitted, while appeals for other years were rejected on merits. The company argued that the absence of an assessment order should have been noticed at ...