Filing of Special Leave Petition invoking Constitutional Provisions is not a ‘Proceeding under Income Tax Act’: Kerala High Court [Read Order]

Special Leave - Constitutional Provisions - Income Tax Act - Kerala HC - taxscan

The Kerala High Court has held that the filing of a Special Leave Petition, being recourse by the assessee to the provisions of the Constitution, cannot be treated as “proceedings under the Income Tax Act, 1961.” The Assessee, M/s Udaya Sounds has approached the High Court alleging that their title deeds are retained by the…

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