Case Law Details
Katteri Kaderi Vs Assessment Unit Headed By Principle Chief Commissioner (Kerala High Court)
The Kerala High Court recently dismissed a writ petition filed by an assessee challenging the assessment order dated 15.03.2023, passed under Section 147 of the Income Tax Act. The petitioner, who failed to file the return of income for the assessment year 2018-19, contested the proceedings initiated against them.
Detailed Analysis:
The case was reopened based on specific information flagged through the CBDT’s Risk Management Strategy. The petitioner’s transactions during the financial year 2017-18, leading to a significant cash deposit and other transactions, prompted the reopening of the case under Section 147. The notice under Section 148 was duly served on the petitioner after obtaining necessary approval under Section 151.
Despite multiple notices, including a detailed questionnaire under Section 142(1), the petitioner did not respond. The court noted that every communication was not only uploaded on the portal but also communicated via email with real-time alerts. The petitioner did not dispute the transactions mentioned in the assessment order.
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