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

The Kerala High Court has held that affording a personal hearing to the assessee is mandatory in an inquiry under Section 148A(b) of the Income Tax Act.The bench of Justice A.K. Jayasankaran Nambiar. ....

Premjit Nagendran , Justice Kauser Edappagath , Jose Joseph , Asamannoor Service Bank , Kerala High Court , Income Tax , Income Tax Officer , Service Co Operative Bank Limited , Income Tax Act , Single Judge , For Appellant , For Respondent , Personal Hearing , Ection 148ab , Income Tax Act ,

Section 148A(b) Notice Not Specifically Served On Assessee: Punjab And Haryana High Court Imposes Rs. 10K Cost On Dept.

The Punjab and Haryana High Court has imposed a cost of Rs. 10K on the income tax department and quashed the order under Section 148A(d) of the Income Tax Act and the notice under Section 148 of the. ....

Nikhil Goyal , Justice Lapita Banerji , Justicegs Sandhawalia , Haryana High Court , Income Tax Act , Income Tax , Post Office , For Petitioner , Punjab And Haryana High Court , Ection 148ab ,

Bombay High Court Direct JAO To Provide Specific Information Relied Upon To Issue The Section 148A(b) Notice

The Bombay High Court has directed the Jurisdictional Assessing Officer (JAO) to provide specific information relied upon to issue the notice under Section 148A(B) of the Income Tax Act.The bench of. ....

Justicekr Shriram , Karan Gajra , Bombay High Court , Associates Navi Mumbai , Jurisdictional Assessing Officer , Income Tax , Justice Neela Gokhale , Income Tax Act , For Petitioner , Navi Mumbai , Specific Information , Ection 148ab ,