Personal Hearing Mandatory for IT Act Section 148A(d) Orders: Kerala HC

ITO Vs Vazhakkulam Block Rural Co-Operative Society Ltd. (Kerala High Court) Introduction: In a recent judgment, the Kerala High Court addressed the requirement of a personal hearing before the issuance of orders under Section 148A(d) of the Income Tax Act. The case, ITO Ward-2 Vs Vazhakkulam Block Rural Co-Operative Society Ltd., involved an appeal by the Revenue against a judgment passed by a learned Single Judge. Detailed Analysis: The appeal stemmed from a writ petition filed by Vazhakkulam Block Rural Co-Operative Society Ltd., challenging an order (Ext.P5) passed by the Income Tax Office...