Kerala HC Quashes Section 148(A)(d) Orders in Third-Party Bank Deposit Case

K. Abdul Majeed Vs ITO (Kerala High Court) In a recent judgment dated 21st December 2023, the Kerala High Court addressed the case of K. Abdul Majeed vs. Income Tax Officer (ITO) concerning orders passed under Section 148(A)(d) of the Income Tax Act for the assessment years 2016-2017 and 2019-2020. The appellant challenged the orders, contending that they were issued without providing him with a hearing. The High Court, in its judgment, upheld the appellant’s argument, finding that the orders were indeed passed without giving the appellant an opportunity to be heard. Consequently, the Co...