Bank Account in State Does Not Confer Income Tax Appeal Jurisdiction: Kerala HC

Unnikrishna Pillai Kanathekkattil Chellappan Vs ITO (Kerala High Court) Bank Account in Kerala No Ground—Assessment at Ranchi Decides Jurisdiction- Kerala HC Dismisses Writ for Lack of Territorial Jurisdiction in IT Assessment Dispute The Kerala High Court dealt with a writ petition filed by a retired Subedar challenging an income tax assessment order as well as a consequential bank account attachment. The Petitioner had retired in December 2018 & was aggrieved by assessment order passed u/s provisions of the Income Tax Act for A.Y. 2018-19. Consequent to the said order, notice was issue...