Kerala HC sets aside Order Passed u/s 148 A (d) of Income Tax Act passed without Providing Opportunity of Being Heard [Read Order]

In a recent judgement, the Kerala High Court setaside an order passed under section 148 A (d) of the Income Tax Act, 1961 which was passed without providing the opportunity to be heard.

Dinesh Dinakaran Pillai, the petitioner filed a petition with the prayer to issue a writ of certiorari or any other appropriate writ, direction or order and quash Order issued by the Respondent and all further proceedings arising therefrom.

Further prayed to exempt the Petitioner from producing the English Translation of Malayalam Exhibits produced along with this Writ Petition and the Petitioner undertakes that he is ready and willing to produce English translation of Malayalam documents as an- when required.

The petitioner submitted that before the order under Section 148A(d) came to be passed, no opportunity of being heard was afforded to the petitioner.  From the order impugned, it is not reflected that the petitioner was being heard before the order under Section 148A(d) came to be passed for re-opening the assessment in respect of the Assessment Year 2016-17.

Mr Christopher Abraham Standing Counsel for the Revenue submitted that he did not have instructions regarding the opportunity of being heard given to the petitioner before the order under Section 148A(d) came to be passed.

While allowing the writ petition, the single bench of Justice Dinesh Kumar Singh set aside the impugned order and remitted the matter back to the file of the respondent to pass fresh orders by the law after giving notice of hearing to the petitioner. 

To Read the full text of the Order CLICK HERE

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