Personal Hearing required prior to an Order u/s 148A(d) of Income Tax Act: Kerala HC [Read Order]

Mandaing Personal Hearings before issuance of orders under Section 148A(d) of the IT Act, Kerala HC dismisses Revenue Appeal
Kerala High Court - Income Tax - Personal hearing requirement - Kerala High Court ruling - taxscan

A Division Bench of the Kerala High Court held that affording personal hearing is mandatory prior to issuance of an order Section 148A(d) of the Income Tax Act. The Revenue preferred the appeal before the Division Bench impugning the judgment of the Single Judge. Since a detailed narration of the facts of the petitioner’s case…

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