‘He Who Heard Must Decide Or He Who Decides Must Hear’: Kerala HC quashes Income Tax order passed by Officer who

The Kerala High Court nullified an Income Tax order due to procedural irregularities where the assessing officer did not provide the taxpayer with a proper hearing. The court emphasized that the principle of natural justice, "he who decides must hear," must be upheld in such cases. This decision underscores the importance of fair procedures in tax assessments and the necessity for officers to hear out taxpayers before making decisions that affect them.