Section 148A(d) order Passed Without Opportunity to defend is Invalid

Packirisamy Senthilkumar Vs Government of India (Madras High Court)

In the recent case of Packirisamy Senthilkumar Vs Government of India, the Madras High Court addressed an essential aspect of tax law. The judgement focused on Section 148A(d) of the Income Tax Act, setting an important precedent for orders passed without providing an opportunity to defend. The petitioner, a Non-Resident Indian (NRI) residing in Singapore, challenged the legality and fairness of an order passed under this section.

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