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![Filing of Special Leave Petition invoking Constitutional Provisions is not a Proceeding under Income Tax Act: Kerala High Court [Read Order] Filing of Special Leave Petition invoking Constitutional Provisions is not a Proceeding under Income Tax Act: Kerala High Court [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/03/Special-Leave-Constitutional-Provisions-Income-Tax-Act-Kerala-HC-taxscan.jpg)
Filing of Special Leave Petition invoking Constitutional Provisions is not a 'Proceeding under Income Tax Act': Kerala High Court [Read Order]
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,...