Failure to Give Opportunity of Hearing: Kerala HC Sets Aside Income Tax Order Against Kerala Minerals & Metals

The Kerala High Court set aside an income tax order against Kerala Minerals and Metals due to the failure to provide an opportunity for a hearing. The court emphasized the principles of natural justice, stating that all parties must be given a fair chance to present their case. The High Court's decision reinforces the importance of due process in tax proceedings. This ruling safeguards the rights of taxpayers and ensures transparency in tax assessments, promoting fairness and accountability in tax administration.