Fathima Abu Vs PCIT (Kerala High Court)
In the case of Fathima Abu Vs PCIT, the Kerala High Court set aside the order passed under Section 148A(d) of the Income Tax Act, 1961, challenging the validity of the order. The petitioner argued that although a reply had been submitted, it was not considered by the officer before issuing the order. The respondents contended that the reply was filed after the deadline, explaining its non-consideration. However, the Court held that the reply was filed before the order was passed and should have been considered by the officer. The Court directed that fresh orders be passed in accordance with Section 148A(d) after providing an opportunity for the petitioner to be heard, without commenting on the merits of the case.
FULL TEXT OF THE JUDGMENT/ORDER OF KERALA HIGH COURT
The petitioner has approached this court being aggrieved by Ext.P13 order issued under clause (d) of Section 148A of the Income Tax Act, 1961 (‘the 1961 Act’). A challenge is raised to that order is on a short ground. It is submitted that though Ext.P11 reply was submitted together with Exts.P6 to P10 documents, the reply was not considered by the officer before issuing Ext.P13.
