Case Law Details
Case Name : Asamannoor Service Co-Operative Bank Ltd Vs ITO (Kerala High Court)
Appeal Number : WP(C) No. 12595 of 2023
Date of Judgement/Order : 17/10/2023
Related Assessment Year : 2019-20
Courts :
All High Courts Kerala High Court
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Asamannoor Service Co-Operative Bank Ltd Vs ITO (Kerala High Court)
Kerala High Court held that order passed under section 148A(d) of the Income Tax Act without granting an opportunity of being heard as required u/s. 148A(b) makes the order unsustainable in law and hence is liable to be set aside.
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