Kerala HC: Personal Hearing Required for IT Act Section 148A(d) Orders

ITO Vs Mohammed Noushad (Kerala High Court) Introduction: In a recent judgment, the Kerala High Court addressed the necessity of a personal hearing prior to passing an order under Section 148A(d) of the Income Tax Act. The case, ITO Vs Mohammed Noushad, involved an appeal by the Revenue challenging a judgment passed by a learned Single Judge. Detailed Analysis: The appeal arose from a writ petition filed by Mohammed Noushad, contesting an order (Ext.P5) passed by the Income Tax Officer Ward-1, Kalpetta, under Section 148A(d) of the Income Tax Act, and the consequential notice (Ext.P6) proposin...