Kerala HC sets aside Income Tax Appellate Authority’s order dismissing actor Jayasurya’s tax assessment appeal

actor Jayasurya | Photo credit: SPECIAL

The Kerala High Court recently quashed the order of the Income Tax Appellate Authority dismissing the appeal filed by actor Jayasurya against the income tax assessment. Justice AA Ziyadh Rahman ruled that the authority cannot dismiss the appeal merely because the assessee did not appear for the proceedings.

The court observed that the authority was not entitled to reject the appeal on this ground alone and that it was required to state reasons in writing while rejecting the appeal under the Income-tax Act, 1961.

The motion to the High Court contested the resolution of the appeal body, stating that the body did not refer to any of the objections raised in the appeal against the plaintiff’s tax assessment. The Commissioner of Income Tax argued that the actor had not produced any documents to substantiate the grounds raised in the appeal and therefore the order did not warrant interference.

The court found that the appellate authority was bound to issue an order by reference to the actor’s claim, regardless of his appearance before the authority. The court stated that the contested order did not meet the legal requirements under the provisions of the Income Tax Act and annulled it.

Published – 22 Sep 2026 06:20 IST