Case Law Details
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. The primary requests included directing the 2nd respondent to adjudicate Ext.P2 appeal, Ext.P3 delay petition, and Ext.P4 stay petition.
2. Delay in Filing Appeal: It was noted that there was a delay of 24 days in filing the Ext.P2 appeal. Despite this delay, the 1st respondent issued an Ext.P1 notice, demanding the petitioner to pay an amount of Rs. 49,02,636.
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