HC Sets Aside Section 148A Order: Officer Who Heard Didn’t Pass Order

Johnson Koomullil Thomas Vs ITO (Kerala High Court) In a significant ruling, the Kerala High Court addressed procedural fairness in tax assessments under Section 148A of the Income Tax Act, 1961. The case of Johnson Koomullil Thomas vs Income Tax Officer (ITO) highlights the importance of adherence to principles of natural justice in administrative proceedings. The petitioner, Johnson Koomullil Thomas, challenged the validity of Ext.P6 order issued by the Assessing Officer (AO) under Section 148A(b) of the Act. This section mandates that before initiating proceedings for escaped income assessm...