Kerala HC Quashes Section 148A Notice/order passed Without Opportunity for Hearing

Bahuleyan Nair Vs DCIT (Kerala High Court)

The Kerala High Court has delivered a significant judgment in the case of Bahuleyan Nair vs. DCIT, concerning the issuance of a notice and order under Section 148A of the Income Tax Act, 1961. The petitioner, a Non-Resident Indian (NRI) conducting business in Sharjah (UAE), challenged the legality of Ext. P3 Order and Ext. P4 Notice, primarily on the grounds that the petitioner was not afforded a reasonable opportunity to be heard.

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