Notice sent on email ID not provided by Petitioner: HC directs issue of fresh notice & Order 

Muttathara Service Co-Operative Bank Ltd Vs Central Board Of Direct Taxes (Kerala High Court)

Notice sent on email ID not provided by the Petitioner: HC directs issue of fresh notice & Order

In the case of Muttathara Service Co-Operative Bank Ltd. vs. Central Board of Direct Taxes, the Kerala High Court addressed issues of procedural fairness and the principles of natural justice in the context of an appeal under the Income Tax Act, 1961. Here’s a comprehensive summary of the case and its implications:

Case Background

Muttathara Service Co-Operative Bank Ltd. (referred to as the petitioner) filed a writ petition challenging an order (Ext.P4) passed in appeal under Section 250 of the Income Tax Act, which upheld the assessment order (Ext.P1) for the assessment year 2017-2018. The appeal had been dismissed for non-prosecution because the petitioner failed to appear, allegedly due to not receiving any notices.

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