Section 148A Procedure Not Applicable in Cases Covered by Section 132A: Kerala HC

Muhammed C K Vs ACIT (Kerala High Court) The case of Muhammed C K Vs ACIT before the Kerala High Court revolves around the validity of notices issued under Section 148 of the Income Tax Act, 1961. The petitioner challenges the issuance of these notices, arguing that the prescribed procedure under Section 148A has not been followed. The contention arises from the invocation of Section 132A and its relevance in the case. Analysis: The petitioner’s counsel argues that Section 148A mandates an inquiry providing opportunity to the assessee before issuing notices. However, the Income Tax Depar...