Kerala HC Directs ITO to Decide Rectification Request

Dr. N Uthaman Vs ITO (Kerala High Court) Introduction: In the case of Dr. N Uthaman vs. ITO, the Kerala High Court recently addressed a long-pending issue involving the delay in considering a rectification request. The petitioner had sought relief through a writ petition under Article 226 of the Constitution of India, citing the non-consideration of their rectification application for a period of four years. This article provides an in-depth analysis of the case, the court’s directives, and the implications of this decision. Detailed Analysis: 1. Background: Dr. N Uthaman filed their inc...