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Kerala HC Sets Aside Section 148 Order & Notice, Directs Fresh Order After Considering Petitioner’s Reply & Hearing
Case Law Details
- Case Name
- Fathima Abu Vs PCIT (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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Fathima Abu Vs PCIT (Kerala High Court)
In the case of Fathima Abu Vs PCIT, the Kerala High Court set aside the order passed under Section 148A(d) of the Income Tax Act, 1961, challenging the validity of the order. The petitioner argued that although a reply had been submitted, it was not considered by the officer before issuing the order. The respondents contended that the reply was filed after the deadline, explaining its non-consideration. However, the Court held that the reply was filed before the order was passed and should have been considered by the officer. The Court d...
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