Kerala HC Quashes Section 148A(d) Order which was passed Without Hearing

Dinesh Dinakaran Pillai  Vs ITO (Kerala High Court) Introduction: In a significant legal development, the Kerala High Court has nullified an order passed under Section 148A(d) of the Income Tax Act, asserting that it was issued without affording the petitioner, Dinesh Dinakaran Pillai, an opportunity to be heard. Detailed Analysis: The writ petition, filed under Article 226 of the Constitution of India, sought various reliefs, including the quashing of Exhibit P5 Order issued by the Respondent. The petitioner contended that before the order under Section 148A(d) was passed, he was not given a...