https://www.taxtmi.com/caselaws?id=456663 The HC quashed the impugned orders issued under Section 148 of the Income Tax Act due to the lack of a personal hearing and non-application of mind. The matters were remanded to the JAO for reconsideration, requiring a reasoned order and a personal hearing. The JAO must provide a list of judgments relied upon, and the petitioner may submit written submissions post-hearing. These directions were uniformly applied to other related petitions with identical issues, ensuring a consistent procedural approach. en-us Tue, 20 Jun 2023 00:00:00 +0530 Wed, 07 Aug 2024 20:37:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=456663 The HC quashed the impugned orders issued under Section 148 of the Income Tax Act due to the lack of a personal hearing and non-application of mind. The matters were remanded to the JAO for reconsideration, requiring a reasoned order and a personal hearing. The JAO must provide a list of judgments relied upon, and the petitioner may submit written submissions post-hearing. These directions were uniformly applied to other related petitions with identical issues, ensuring a consistent procedural approach. Case-Laws Income Tax Tue, 20 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=456663