HC directs appellate authority to consider modified Form 26AS while disposing of appeal

Jagadeesan Chellappan Achary Vs Income Tax Officer (Kerala High Court)

The case of Jagadeesan Chellappan Achary vs. Income Tax Officer before the Kerala High Court involved a senior citizen who received a notice under Section 148 of the Income Tax Act, 1961, for the assessment year 2013-14, as the Income Tax Officer believed that the petitioner’s income had escaped assessment.

The petitioner, a practicing Advocate, was further served with a notice under Section 142(1) of the Act, stating that he had received a total interest income of

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