“Only Three Days Were Given To Assessee To Respond To Show Cause Notice”: Kerala High Court Sets Aside Reassessment Order

The Kerala High Court set aside a reassessment order due to insufficient response time given to the assessee. The court noted that the show cause notice issued on March 12, 2024, allowed only three days for the assessee to respond, which was deemed inadequate. The reassessment order was passed on March 20, 2024, before the assessee could submit a reply. The court emphasized that due process must be followed, and adequate time should be provided to the assessee to respond to notices. The court directed the Assessing Authority to provide one final opportunity for the assessee to respond and complete the assessment after affording a hearing.