https://www.taxtmi.com/caselaws?id=780222 The HC held that the notice under s.148 and the order under s.148A(b) were invalid because the petitioner was not given the statutory time to reply and was not heard, violating the audi alteram partem principle and the rule against bias inherent in a fair hearing. The court found the procedure mandated by s.148A(b) was not followed, and consequently quashed and set aside the impugned notice and order. en-us Tue, 07 Oct 2025 00:00:00 +0530 Sat, 25 Oct 2025 09:00:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=780222 The HC held that the notice under s.148 and the order under s.148A(b) were invalid because the petitioner was not given the statutory time to reply and was not heard, violating the audi alteram partem principle and the rule against bias inherent in a fair hearing. The court found the procedure mandated by s.148A(b) was not followed, and consequently quashed and set aside the impugned notice and order. Case-Laws Income Tax Tue, 07 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=780222