Income Tax Assessing Officer Cannot Remain Oblivious to Claim Without Enquiry: Kerala HC Dismisses Appeal of Cochin International Airport

The Kerala High Court ruled that the Income Tax Assessing Officer (AO) cannot dismiss an appellant’s claim merely because they did not conduct proper inquiries or engage with the claim. This ruling came in the case of Cochin International Airport Ltd. The court emphasized that the AO must make diligent efforts to review claims rather than disregard them without examination, ensuring fair process during assessments. The court’s dismissal of the appeal reaffirms the necessity for a thorough inquiry before ruling on claims.