Case Law Details
Dinesh Dinakaran Pillai Vs ITO (Kerala High Court)
Introduction: In a significant legal development, the Kerala High Court has nullified an order passed under Section 148A(d) of the Income Tax Act, asserting that it was issued without affording the petitioner, Dinesh Dinakaran Pillai, an opportunity to be heard.
Detailed Analysis: The writ petition, filed under Article 226 of the Constitution of India, sought various reliefs, including the quashing of Exhibit P5 Order issued by the Respondent. The petitioner contended that before the order under Section 148A(d) was passed, he was not given an opportunity to present his case.
The petitioner’s counsel argued that the order, reflected in Ext.P5, did not indicate any hearing conducted before the decision to reopen the assessment for the Assessment Year 2016-17. On the contrary, the petitioner emphasized the absence of any opportunity for him to be heard in the proceedings leading to the said order.
On the other hand, Mr. Christopher Abraham, the learned Standing Counsel for the Revenue, expressed his lack of instructions regarding the petitioner’s opportunity of being heard before the Section 148A(d) order.
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