Case Law Details
Thyagarajan Parameswaran Vs ITO (Kerala High Court)
The writ petition, Thyagarajan Parameswaran Vs ITO, brought before the Kerala High Court, challenges an Income Tax assessment order for the fiscal year 2018-19. The petitioner contends that the assessment exceeded the statutory limitation and highlights a purported lack of opportunity for response.
Detailed Analysis:
1. Limitation Challenge: The petitioner argues that the assessment order, dated 22.4.2021, exceeds the deadline set by Section 153 of the IT Act, which was 30.9.2020. However, the court considers notifications issued during the Covid-19 pandemic, extending the limitation to 30.6.2021. The assessment, dated 22.4.2021, falls within this extended period.
2. Alleged Insufficient Time for Response: The petitioner claims inadequate time for response to show cause notices issued on 9.4.2021 and 17.4.2021, Exts.P8 and P9, respectively. However, records indicate that the petitioner was served with notices under Section 142(1) since 24.12.2019, with no response. Despite multiple opportunities, the petitioner failed to reply to any notices.
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