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Personal hearing is mandatory before issuing Section 148A(d) orders: Kerala HC
Case Law Details
- Case Name
- ITO Vs Abdul Majeed (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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ITO Vs Abdul Majeed (Kerala High Court)
Introduction: In a recent judgment, the Kerala High Court addressed the necessity of a personal hearing prior to issuing orders under Section 148A(d) of the Income Tax Act. The case, ITO Vs Abdul Majeed, involved an appeal by the Revenue against a judgment passed by a learned Single Judge.
Detailed Analysis: The appeal arose from a writ petition filed by Abdul Majeed, challenging orders (Exts.P6 and P7) passed by the Income Tax Officer Ward-2, Tirur, under Section 148A(d) of the Income Tax Act, and the consequential notices (Exts.P8 and ...
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