Mere Four Days to Respond to IT Act Section 148A(b), SCN Deemed Invalid

Koyambrath Puthiyapurayil Mohammed Kunhiaged Vs ITO (Kerala High Court) Introduction: In a recent judgment, the Kerala High Court has quashed a reassessment order issued to Koyambrath Puthiyapurayil Mohammed Kunhiaged, citing a violation of mandatory provisions under the Income Tax Act. The court found that the notice issued to the petitioner did not adhere to the prescribed timeline, rendering subsequent proceedings invalid. This article provides a comprehensive analysis of the case and its implications. Background of the Case: The petitioner, Koyambrath Puthiyapurayil Mohammed Kunhiaged, is ...