Income Tax | Proper Notice a Disputed Question of Fact, Cannot Be Challenged Under Article 226: Kerala High Court

In a recent ruling, the Kerala High Court addressed the issue of a disputed question of fact in a tax-related case under the Income Tax Act. The petitioner, Aanjaly Sandeep Shetty, challenged the Income Tax Authorities' handling of her case regarding tax arrears for the assessment year 2017-18. She contended that the authorities had failed to properly notify her about the tax arrears and the assessment order, arguing that it…