Assessment Order Passed Before Expiry Of Time To File Reply Is Liable To Be Set Aside: Kerala High Court

The Kerala High Court ruled that an assessment order is invalid if the time to file a reply has expired without granting an extension. The case involved an assessee who was issued an assessment order without being given adequate time to respond. The court found that the tax authorities had violated procedural norms by not allowing the assessee sufficient time to file a reply. The court quashed the assessment order, emphasizing the importance of adhering to procedural requirements to ensure fairness in tax assessments. This decision highlights the necessity for tax authorities to follow due process and provide taxpayers with a reasonable opportunity to present their case.