Personal hearing not afforded: HC set aside Section 148A(b) order & 148 Notice

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 personal hearing w...