Kerala HC Dismissed writ alleging lack of hearing notice; As notices were sent to provided email IDs

Sham Basheer Vs CIT (Kerala High Court)

In the realm of legal proceedings, the guarantee of due process stands as a cornerstone of justice. Recently, the Kerala High Court grappled with this fundamental principle in the case of Sham Basheer versus the Commissioner of Income Tax (CIT). The petitioner, an assessee under the Income Tax Act, 1961, raised concerns over the lack of a hearing notice preceding the assessment orders for the years 2011-12 to 2014-15. However, the court’s verdict shed light on the significance of

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