Order passed u/s 148A(d) of Income Tax Act without opportunity of being heard: Kerala HC directs re-adjudication [Read Order]

A Single Bench of Kerala High Court has directed re-adjudication as the order under Section 148A(d) of the Income Tax Act was passed without providing opportunity of being heard.

The writ petition has been filed by Dinesh Dinakaran Pillai seeking relief to exempt the Petitioner from producing the English Translation of Malayalam Exhibits produced along with this Writ Petition and the Petitioner further undertakes that he was ready and willing to produce English translation of Malayalam documents as an- when required; and to grant such other and incidental reliefs as this court may deem fit, just and necessary in the peculiar facts and circumstances of this case Aswin Gopakumar, on behalf of the petitioner submitted that before the order under Section 148A(d)of the Income Tax Act came to be passed, no opportunity of being heard was afforded to the petitioner.

He further submitted that it was not reflected that the petitioner was being heard before the order under Section 148A(d) of the Income Tax Act came to be passed for re-opening the assessment in respect of the Assessment Year 2016-17. Christopher Abraham for the Revenue submitted that he did not have instructions regarding the opportunity of being heard given to the petitioner before the order under Section 148A(d) of the Income Tax Act came to be passed.

A Single Bench of Justice Dinesh Kumar Singh allowed the writ petition and set aside the impugned order. The matter is remitted back to the file of the respondent to pass fresh orders in accordance with the law after giving notice of hearing to the petitioner.

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