Order passed u/s 148 A(b) of Income Tax Act without Affording Personal Hearing is invalid: Kerala HC Sets aside Reassessment Order [Read Order]

High Court invalidated the Reassessment Order under section 148 A(b) of Income Tax Act,1961

By Yogitha S. Yogesh - On December 7, 2023 7:00 pm - 2 mins read

Income Tax Act - Personal Hearing - Reassessment Oder - Kerala high court - Order - taxscan

The Kerala High Court has held that the order passed under section 148 A(b) of the Income Tax Act, 1961 without affording a personal hearing is invalid and set aside the reassessment order. Vazhakkulam Block Rural Co-Operative Society Ltd, the petitioner challenged the order under Section 148 A(b) of the Income Tax Act, 1961 and…

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