Kerala HC Remands Case Due to Errors in Draft Assessment Order objection Handling

Asseena Beegam Mohamed Ali Vs DCIT (Kerala High Court) Introduction: In a significant ruling, the Kerala High Court addressed a case involving the Income Tax Department’s procedure in finalizing an assessment order under Section 144B of the Income Tax Act, 1961. The case, “Asseena Beegam Mohamed Ali Vs DCIT,” highlighted a procedural discrepancy where the assessing authority erroneously concluded that no objections were filed against a draft assessment order by the petitioner, Asseena Beegam Mohamed Ali, a Non-Resident Indian and eligible assessee. Detailed Analysis: The peti...