Failure to grant opportunity of hearing against draft assessment order is violation of Natural Justice principles: Kerala HC sets aside Assessment Order

Failure to grant an opportunity for a hearing against the draft assessment order constitutes a violation of principles of natural justice. Kerala High Court rules
By Aiswarya Krishnadas - On January 21, 2024 11:00 am - 2 mins read
Kerala high court - Assessment order - Kerala HC sets aside Assessment Order - Draft assessment order - Draft assessment order hearing - Violation of Natural Justice principles - TAXSCAN

The Kerala High Court has set aside an assessment order, declaring that the failure to grant an opportunity for a hearing against the draft assessment order constitutes a violation of principles of natural justice. The petitioner, who failed to file an income tax return for the assessment year 2017-18, faces potential tax evasion charges. The…

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