Kerala HC Directs Consideration of 24 days Delay Application in Tax Appeal

Sashi Raghavan Kumar Vs ACIT (Kerala High Court) Introduction: In a recent development, the Kerala High Court addressed the case of Sashi Raghavan Kumar Vs ACIT. The matter pertained to the issuance of a demand notice without considering an application to condone a 24-day delay in filing an appeal against an assessment order under the Income Tax Act. This article explores the details of the case, the court’s directive, and its potential impact. Detailed Analysis: 1. The Petition: The petitioner filed a writ petition under Article 226 of the Indian Constitution, seeking specific reliefs. ...