Kerala HC Sets Aside Assessment Order as AO not considered Reply of Assessee

Mallisseri Neelakandan Sankaranunni Namboodiri Vs Additional/Joint/Deputy/ACIT/ITO (Kerala High Court) In a recent decision, the Kerala High Court addressed a case involving the appellant, Mallisseri Neelakandan Sankaranunni Namboodiri, who challenged an assessment order passed by the respondent. The court’s ruling highlights the importance of considering the reply of the assessee before making any assessment decisions. This article delves into the details of the case and the court’s judgment. Background: Mallisseri Neelakandan Sankaranunni Namboodiri, an agriculturist, filed tax r...