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    <title>2022 (12) TMI 183 - KERALA HIGH COURT</title>
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    <description>The High Court dismissed the challenge to the assessment order under Section 147 of the Income Tax Act, 1961, stating that despite the short timeline for response, the petitioner had utilized the opportunity to file objections with supporting documents. The Court emphasized that its jurisdiction under Article 226 does not involve assessing the merits of the assessment order and advised the petitioner to seek redressal through the Appellate Authority. Additionally, the Court expressed concern over the minimal time provided for responses to showcause notices by the Income Tax department, emphasizing the importance of granting reasonable time for assessees to reply.</description>
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    <pubDate>Thu, 19 May 2022 00:00:00 +0530</pubDate>
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      <title>2022 (12) TMI 183 - KERALA HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=431066</link>
      <description>The High Court dismissed the challenge to the assessment order under Section 147 of the Income Tax Act, 1961, stating that despite the short timeline for response, the petitioner had utilized the opportunity to file objections with supporting documents. The Court emphasized that its jurisdiction under Article 226 does not involve assessing the merits of the assessment order and advised the petitioner to seek redressal through the Appellate Authority. Additionally, the Court expressed concern over the minimal time provided for responses to showcause notices by the Income Tax department, emphasizing the importance of granting reasonable time for assessees to reply.</description>
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