https://www.taxtmi.com/caselaws?id=445452 The court quashed the order dated 19th April 2023 under Section 148A(d) and the notice under Section 148 of the Income-tax Act, 1961, due to improper application of mind by tax authorities and denial of a personal hearing to the Petitioner. The court emphasized the necessity of granting a personal hearing upon request before issuing such orders. The case was disposed of, with the court siding with the Petitioner on the issues of non-application of mind and procedural lapses in the approval process. en-us Sat, 07 Oct 2023 00:00:00 +0530 Mon, 20 Jan 2025 18:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=445452 The court quashed the order dated 19th April 2023 under Section 148A(d) and the notice under Section 148 of the Income-tax Act, 1961, due to improper application of mind by tax authorities and denial of a personal hearing to the Petitioner. The court emphasized the necessity of granting a personal hearing upon request before issuing such orders. The case was disposed of, with the court siding with the Petitioner on the issues of non-application of mind and procedural lapses in the approval process. Case-Laws Income Tax Sat, 07 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=445452