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No Reassessment for 2015–16 If Notice Issued on or After 1st April 2021: Karnataka HC
Case Law Details
- Case Name
- G. Veerabhadri Vs ITO (Karnataka High Court)
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- All High Courts, Karnataka High Court
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G. Veerabhadri Vs ITO (Karnataka High Court)
No Reassessment for 2015–16 If Notice Issued on or After 1st April 2021: Karnataka HC Follows Rajeev Bansal
Petitioner challenged reassessment proceedings initiated for AY 2015–16. The impugned actions included the notice u/s 148A(b) dated 29.03.2022, the order u/s 148A(d), the consequent reassessment order u/s 147 r.w.s. 144B, as well as subsequent penalty and demand notices. Petitioner argued that the reassessment was void in light of the Supreme Court’s ruling in Union of India v. Rajeev Bansal [2024] 167 taxmann.com 70 (SC).
The Supreme Co...
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