Assessment Order u/s 148 A(b) passed without affording Reasonable Opportunity To be Heard: Kerala HC Upheld Order Quashing Assessment Order [Read Order]

The HC observed that providing an opportunity for personal hearing is an integral component of the opportunity of being heard granted to the assessee

By Yogitha S. Yogesh - On February 8, 2024 8:04 pm - 3 mins read

Kerala High Court - Kerala HC - Section 148 A(b) assessment order - Assessment Order - Kerala HC quashes assessment order - Taxscan

The Kerala High Court while dismissing the petition, upheld the order of a single judge quashing the Assessment order passed under section 148 A(b) of the Income Tax Act, 1961 without affording reasonable opportunity to be heard. The assessee, Asamannoor Service Co-Operative Bank Ltd challenged the Assessment order passed by the Income Tax Officer in…

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