Petitioner cannot repeatedly ask for time in response to successive show cause notices

Shaju Pachelil Pathrose Vs ACIT (Kerala High Court)

Introduction: The recent judgment by the Kerala High Court in the case of Shaju Pachelil Pathrose vs ACIT delves into the validity of an income tax assessment order dated 24.05.2023. The petitioner challenges the assessment order passed under Section 147 of the Income Tax Act, 1961, and a penalty notice issued under Section 271(1)(c). The central contention revolves around the denial of time requests by the assessee in response to show cause notices.

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