Decision By Income Tax Officer Who Did Not Hear The Case; Kerala High Court Quashes The Order

The Kerala High Court quashed an Income Tax Officer's order for violating the principles of natural justice, as the officer who heard the case did not render the decision. Justice Murali Purushothaman emphasized that the doctrine "he who heard must decide" applies to statutory authorities. The petitioner challenged the order under Section 148A of the Income Tax Act, arguing it was issued without jurisdiction. The court directed the assessing officer to issue a fresh order after considering the petitioner's submissions.