Kerala HC Sets Aside Assessment Order Due to Absence of Draft Assessment Order

Sujatha Revikumar Vs JCIT (Kerala High Court) Introduction: In a significant ruling, the Kerala High Court addressed the procedural lapses in tax assessments under the Income Tax Act, 1961, particularly concerning Section 144B, which mandates the preparation and sharing of a draft assessment order with the assessee. The case, Sujatha Revikumar Vs JCIT, highlights the criticality of adhering to the prescribed procedures to uphold the principles of natural justice in tax assessments. This article delves into the court’s findings and its implications for the assessment process under the Nat...