Affording Personal Hearing Is Mandatory In An Enquiry Under Section 148A(B) Of Income Tax Act: Kerala High Court

In a recent development, the High Court of Kerala at Ernakulam addressed a crucial issue regarding the mandatory provision of a personal hearing in an enquiry under Section 148A(b) of the Income Tax Act. The case, titled The Income Tax Officer Ward-2, Aluva vs. Vazhakkulam Block Rural Co-operative Society Ltd., revolved around the legality of Ext.P5 order passed by the Income Tax Officer without granting the petitioner an opportunity of…