Kerala HC sets aside assessment order, citing violation of natural justice

Biju Paul Vs ACIT (Madras High Court) Introduction: In a recent judgment, the Kerala High Court ruled in the case of Biju Paul vs ACIT, highlighting a critical aspect of tax assessment procedures – the principle of natural justice. The petitioner, an assessee under the Income Tax Act, challenged the validity of the show-cause notice and subsequent assessment order, emphasizing the denial of an opportunity for a personal hearing. Detailed Analysis: The crux of the matter revolves around the assessment year 2015-16. The petitioner failed to file the return for this assessment year, prompti...