Kerala HC Sets Aside Assessment Order Citing Unaddressed Limitation Issue, direct Reconsideration

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...