Kerala HC Dismisses Writ Against Section 271AAC Penalty order

Ashley Cherian Vs Additional/Joint/Deputy/ACIT/ITO (Kerala High Court)

Introduction: Ashley Cherian, an assessee under the Income Tax Act, filed a writ petition challenging assessment and penalty orders under section 271AAC. Holding agricultural properties in Idukki District, Cherian declared a ‘nil’ income for the assessment year 2020-2021. However, the case was scrutinized under CASS, leading to the issuance of notices under Sections 143 and 142(1) of the Act.

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