Income Tax | Serving SCN On Old Email After Updation Is Invalid, Despite Earlier Acknowledgement: Kerala High Court

The Kerala High Court stated that reply to one SCN on old email cannot justify non-service of subsequent notice on updated email. Justice Ziyad Rahman A.A. stated that “one of the notices issued under Section 142(1) of the Income Tax Act was indeed served to the assessee in the old email ID, which was after updating the email ID. The assessee also submitted a response to the...

Kerala HC To Initiate Criminal Contempt Against Ex- CPI(M) MLA For Facebook Post Against Judge

Sitting judge of the Kerala High Court, Justice D.K. Singh, has stated that he will be initiating a criminal contempt of court case against former MLA R. Rajesh for making a 'stinking Facebook post' against the judge.The judge stated his intention to take contempt of court action against the politician while hearing another writ petition. Later, while hearing the writ petition preferred by...

AD-I Banks Can Grant Extension For Export Drawback Claims; RBI's Direct Approval Not Mandatory: Kerala High Court

The Kerala High Court stated that AD-I banks authorized by RBI can grant extension for export drawback claims, RBI's direct approval not mandatory. Justice Ziyad Rahman A.A. stated that the Master Circular published in this regard indicates that it is not necessary that extension should come from the Reserve Bank of India itself as the AD-I bank are authorized to grant such...

Bharat Mata Portrait Row: Kerala University Registrar Withdraws Plea Before High Court Against Suspension After Being Reinstated

Kerala University Registrar, Prof. Dr. K.S. Anil Kumar, on Monday (July 7) withdrew a plea before the High Court, challenging his suspension by the varsity's Vice Chancellor in view of his reinstatement by the Syndicate of the University, in connection with the Bharat Mata portrait row.When the matter came up for consideration, before Justice DK Singh, counsel for the Registrar submitted...

Kerala High Court Quashes Proceedings U/S 148 Of Income Tax Act Initiated Against Cancelled PAN Number

The Kerala High Court quashed Income Tax proceedings under Section 148 against co-operative society initiated on cancelled PAN. Justice Ziyad Rahman A.A. observed that the transactions pertain to the relevant assessment year were carried out based on the PAN card that was then in existence, which was later cancelled. By the time the proceedings of assessment were initiated by issuing...

Kerala High Court Weekly Round-Up: June 30 – July 6, 2025

Nominal Index [Citations: 2025 LiveLaw (Ker) 371 - 388]Nikhil Ayyappan v. State of Kerala, 2025 LiveLaw (Ker) 371Geetha K.K v. Assistant Commissioner, 2025 LiveLaw (Ker) 372XXX v. State of Kerala and Ors., 2025 LiveLaw (Ker) 373Asgar Ali v. Union of India, 2025 LiveLaw (Ker) 374Ison George v. State of Kerala, 2025 LiveLaw (Ker) 375Dr. Kanthanathan R. v. State of Kerala and Ors., 2025...

Kerala High Court Monthly Digest: June 2025 [Citations 305 - 371]

Nominal Index [Citations: 2025 LiveLaw (Ker) 305 - 371]TGN Kumar v. State of Kerala, 2025 LiveLaw (Ker) 305 Asha Verma v. Director General of Police, 2025 LiveLaw (Ker) 306Abjijith M. v. State of Kerala, 2025 LiveLaw (Ker) 307Asianet Star Communications Private Limited v. Competition Commission of India and others, and Connected cases, 2025 LiveLaw (Ker) 308Josna Raphael Poovathingal v. Union...

Challenge To Interim Orders Under DV Act Maintainable U/S 528 Of BNSS Only If There Is Illegality Or Irregularity: Kerala High Court

The Kerala High Court has recently held that a petition seeking exercise of inherent powers to set aside an interim order passed under Section 12(1) the Protection of Women from Domestic Violence Act, 2005 (PWDV Act/DV Act) is not maintainable if the same does not suffer from any blatant irregularity or illegality.Justice G. Girish observed that as per the law laid down by the Supreme Court,...

Occupancy Certificate Not Final For Plinth Area Determination: Kerala High Court Upholds Luxury Tax U/S 5A Of Kerala Building Tax Act

The Kerala High Court stated that occupancy certificate not final for plinth area determination under Section 6 of the Kerala Building Tax Act. Justice Ziyad Rahman A.A. was addressing the issue where challenge raised by the assessee was against the assessment of building tax and luxury tax, by mainly placing reliance upon Occupancy Certificate. Section 5A Of Kerala Building Tax...

Proceedings U/S 148A Of Income Tax Act Unsustainable If Escaped Income Is Below ₹50 Lakhs & Notice Is Issued After 3 Years: Kerala High Court

The Kerala High Court held that proceedings under Section 148A of Income Tax Act not sustainable if escaped income is below Rs. 50 lakhs and notice issued after 3-years. Justice Ziyad Rahman A.A. stated that “when the order of the assessing authority is found to be without jurisdiction and hit by the period of limitation, it is not necessary to relegate the party concerned to...

Kerala High Court Mulls Guidelines To Reform Judicial System In Lakshadweep, Meanwhile VC Hearings Commenced

The Kerala High Court on Friday (July 04) orally observed that it would pass a detailed judgment outlining guidelines for improving the judicial system in Lakshadweep.A Special Bench of Chief Justice Nitin Jamdar and Justice Ziyad Rahman A.A. was hearing a suo motu case initiated to address the issues pertaining to the judicial system in the the Union Territory.To recap, the stakeholders...

S. 245A Income Tax Act | Kerala High Court Allows Settlement Application Filed Beyond Cutoff Date, Citing SC's COVID Limitation Order

The Kerala High Court has allowed the settlement application under Section 245A of the Income Tax Act filed beyond cutoff date, while citing Supreme Court's COVID limitation order. Justices A.K. Jayasankaran Nambiar and P.M. Manoj referred to the order of Supreme Court in MA. Nos.665 of 2021 [In Re Cognizance For Extension Of Limitation] and stated that the assessee had filed...