Personal Hearing Mandatory prior to Issuance of Order u/s 148A(d) of IT Act: Kerala HC dismisses Revenue Appeal against Co-Op Society [Read Order]

Personal Hearing is Mandatory before issuing an Order under Section 148A(d) of the Income Tax Act, rules the High Court of Kerala
Kerala High Court - Income Tax - Kerala High Court dismisses - Income Tax Act - taxscan

A Division Bench of the Kerala High Court has ruled that providing a personal hearing is compulsory before issuing an order under Section 148A(d) of the Income Tax Act. The Revenue appealed against the judgment of the Single Judge to the Division Bench. As the impugned judgment contains a detailed account of the petitioner’s case,…

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