Non-Responsive Petitioner cannot complain violation of principles of natural justice

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 C...