Issuance of order u/s 148 without granting opportunity of personal hearing is untenable

K . Viswanath Vs DCIT (Kerala High Court) Kerala High Court held that before proceeding to issuance of notice u/s 148 of the Income Tax Act, the procedure contemplated u/s 148A needs to be complied. Matter remanded as opportunity for personal hearing not afforded before issuance of order. Facts- It is submitted by the petitioner that provisions of Section 148 A of the Income Tax Act, 1961 contemplate that the reply of the petitioner shall be considered and the petitioner shall be heard before the officer, decides to proceed to the step of issuing notice under Section 148 of the Income Tax Act....