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 shal

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