Published on : 04 Nov 2025, 8:44 am 2 min read

The Kerala High Court recently halted income tax assessment proceedings in a batch of cases over discrepancies in the format of scrutiny notices issued by the Income Tax Department. [ Sreedhanya Construction Company v The Assistant Commissioner of Income Tax & Anr. ]

Justice Ziyad Rahman AA passed the order halting proceedings till November 18 and granted time to the Standing Counsel of the Income Tax department to get instructions on the matter.

The batch of petitions in this case was filed under Article 226 of the Constitution of India challenging notices issued under Section 143(2) of the Income-tax Act, 1961.

The main ground raised by the petitioners was that the notices were issued without jurisdiction as they directly v

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