Failure to opportunity for personal hearing is violation of principle of natural justice: Kerala HC sets aside assessment order [Read Order]

Failure to provide an opportunity for a personal hearing constitutes a violation of the principle of natural justice. rules, Kerala High Court
Kerala High Court - Assessment order - Principle of natural justice - Personal hearing - Violation of natural justice - taxscan

The Kerala High Court has set aside an assessment order, citing that the failure to provide an opportunity for a personal hearing constitutes a violation of the principle of natural justice. The assessee had failed to file a return for the assessment year. The case was reopened under Section 147 of the Income Tax Act…

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