Kerala HC Deems 24-Hour Response Time Unreasonable: Sets Aside Income Tax Assessment Order

Aneesh Vs Union of India (Kerala High Court) Introduction: The Kerala High Court, in the case of Aneesh vs Union of India, recently rendered a judgment challenging the validity of an Income Tax assessment order dated 31.03.2022. The petitioner, who failed to file the return for the assessment year 2017-2018, faced scrutiny for receiving Rs. 1,42,48,884/- from M/s Smart Way India Enterprises LLP during the financial year 2016-2017. The court’s focus on the adequacy of response time becomes pivotal in this context. Detailed Analysis: The petitioner’s case was reopened under Section 1...