Kerala HC rejects Contention of non-receipt of Notice, upholds Reopening of Assessment against Co-Op Society [Read Order]

“this contention cannot be accepted in view of the system which has been placed for communication of notices, orders etc”, said Kerala HC, in reply to plea of non-receipt of notices
co-op society - kerala high court - Reopening of Assessment - taxscan

In a significant ruling, the Kerala High Court dismissed a writ petition challenging the assessment order and demand related to the assessment year 2016-2017. The petitioner, a cooperative society, failed to file returns for the said year, prompting the tax authorities to reopen the assessment. The case came into focus due to substantial cash deposits…

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