Personal hearing is mandatory before issuing Section 148A(d) orders: Kerala HC

ITO Vs Abdul Majeed (Kerala High Court) Introduction: In a recent judgment, the Kerala High Court addressed the necessity of a personal hearing prior to issuing orders under Section 148A(d) of the Income Tax Act. The case, ITO Vs Abdul Majeed, involved an appeal by the Revenue against a judgment passed by a learned Single Judge. Detailed Analysis: The appeal arose from a writ petition filed by Abdul Majeed, challenging orders (Exts.P6 and P7) passed by the Income Tax Officer Ward-2, Tirur, under Section 148A(d) of the Income Tax Act, and the consequential notices (Exts.P8 and P9) proposing a r...