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Section 12A

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Kerala High Court holds that “mere extraction of assessment findings cannot satisfy Section 250(6)” — quashes faceless appellate order for failing to record independent reasons
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Kerala High Court holds that “mere extraction of assessment findings cannot satisfy Section 250(6)” — quashes faceless appellate order for failing to record independent reasons

Court's decision The Kerala High Court, per Justice Ziyad Rahman A.A., set aside the faceless appellate order issued by the First Appellate Authority under the Income Tax Act after holding…
Posted by Rawlaw November 20, 2025

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