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: Th

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