Case Law Details
Case Name : Bahuleyan Nair Vs DCIT (Kerala High Court)
Related Assessment Year :
Courts :
All High Courts Kerala High Court
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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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