Kerala HC Sets Aside Section 148(A) Order | Opportunity of Hearing Denied

Thirukochi Motor Vehicle Owner’s Credit Cooperative Society Ltd Vs ITO (Kerala High Court)

In a significant ruling, the Kerala High Court recently addressed the issue of procedural fairness under Section 148A(b) of the Income Tax Act, 1961. The case, Thirukochi Motor Vehicle Owner’s Credit Cooperative Society Ltd vs Income Tax Officer, revolves around the denial of an opportunity of hearing to the petitioner before passing an order under Section 148A(b).

The petitioner, Thirukochi Motor Vehicle Owner’s Credit Cooperative Society Ltd, challenged the validity

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