Kerala High Court Decision: Faceless Proceedings & Principles of Natural Justice in Income Tax Appeals

A.E. Varghese Vs CIT (Kerala High Court)

In the case of A.E. Varghese vs. CIT (Kerala High Court), the petitioner, who is the appellant in this matter, challenged the judgment dated 10.11.2023 of the learned Single Judge. The petitioner filed a Writ Petition against an order of the First Appellate Authority under the Income Tax Act, alleging a lack of natural justice in the faceless proceedings adopted for the first appeal.

Background: The primary contention in the Writ P

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