The Kerala High Court has held that affording a personal hearing to the assessee is mandatory in an inquiry under Section 148A of the Income Tax Act.The bench of Justice A.K. The Kerala High Court has held that affording a personal hearing to the assessee is mandatory in an inquiry under Section 148A of the Income Tax Act. Jayasankaran Nambiar …
The Kerala High Court has held that the procedure contemplated by the provisions of Section 148A of the Income Tax Act, 1961, need not be complied with before issuing notices under Section 148 of the Income Tax Act, 1961.The bench of Justice Gopinath P. has observed that when an item or cash, as in this case, is produced before a …
