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Personal hearing not afforded: HC set aside Section 148A(b) order & 148 Notice
Case Law Details
- Case Name
- Vazhakkulam Block Rural Co-Operative Society Ltd Vs ITO (Kerala High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Kerala High Court
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Vazhakkulam Block Rural Co-Operative Society Ltd Vs ITO (Kerala High Court)
The Kerala High Court, in the case of Vazhakkulam Block Rural Co-Operative Society Ltd vs. ITO, has set aside Section 148 A(b) and the corresponding Notice, emphasizing the denial of personal hearing to the petitioner. This decision echoes a previous judgment, establishing the importance of providing an opportunity of personal hearing before issuing notices under Section 148.
Detailed Analysis:
i. Denial of Personal Hearing: The petitioner challenged the Ext.P5 order and Ext.P6 Notice, asserting that p...
