Kerala HC Restores Tax Appeal Dismissed for Delay; Cites AO’s Natural Justice Breach

Sea Castle An Ayurvedic And Leisure Hotel Vs ITO (Kerala High Court)

The Kerala High Court admitted and ruled upon a question of law challenging the sustainability of appellate orders that dismissed a statutory appeal without acknowledging a lack of natural justice in the original assessment order. The case involved Sea Castle An Ayurvedic and Leisure Hotel, which had its income tax returns for the assessment years 2010-11 to 2012-13 revised by the Assessing Officer (AO). The revision disallowed deductions claimed for interest and bank charges paid to the Kerala Fi

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