Case Law Details
Cherupurath Mohammed Jeens Vs ITO (Kerala High Court)
In the case of Cherupurath Mohammed Jeens vs ITO, the Kerala High Court addressed the challenge to the reopening of an income tax assessment order under Section 148 of the Income Tax Act for the assessment year 2013-2014. The court intervened due to the failure to consider the limitation aspect under Section 149 of the Act.
Cherupurath Mohammed Jeens challenged the assessment order (Ext.P11) dated 19.05.2023, which was reopened under Section 148 of the Income Tax Act. The appellant argued that the assessment was barred by limitation, citing the proviso to Section 149 of the Act. However, the issue of limitation was not considered by the learned Single Judge in W.P.(C) No.19373 of 2023 dated 26.02.2024.
The Kerala High Court noted the failure to address the limitation aspect and deemed it appropriate to set aside the assessment order for the assessment year 2013-2014. The court ordered reconsideration of the assessment after affording the petitioner an opportunity to be heard.
The Kerala High Court’s decision highlights the importance of considering all relevant aspects, including the limitation period, in reopening income tax assessment orders under Section 148 of the Income Tax Act. By setting aside the assessment order for reconsideration, the court ensures that the petitioner’s rights are upheld and that due process is followed in tax assessments.
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