Personal Hearing Mandatory for Issuance of Order u/s 148A(d) of IT Act: Kerala HC [Read Order]

Personal Hearing must be afforded before issuing an order u/s 148A(d) of Income Tax Act

By Manu Sharma - On March 9, 2024 10:02 pm - 2 mins read

Kerala High Court - Issuance of Order - Income Tax - Personal Hearing - TAXSCAN

A Division Bench of the Kerala High Court emphasized the mandatory nature of providing a personal hearing before issuing an order under Section 148A(d) of the Income Tax Act. The Revenue appealed the Single Judge’s decision, challenging it before the Division Bench. As the impugned judgment already contained a comprehensive account of the petitioner’s case,…

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