Ramachandra Reddy Ravi Kumar Vs DCIT (Karnataka High Court)
Karnataka HC Quashes Non-Faceless Reassessment Notices: Revenue Left to Await SC Verdict- Faceless Regime Mandatory: HC Invalidates 148A Notices by Jurisdictional AOs
Karnataka HC Quashes Non-Faceless Reassessment Notices: Revenue Left to Await SC Verdict- Faceless Regime Mandatory: HC Invalidates 148A Notices by Jurisdictional AOs- Reassessment Jurisdiction Flaw: Karnataka HC Aligns with Faceless Mandate
The batch of writ petitions was filed by different taxpayers challenging the validity of reassessment notices issued u/s 148 & 148A. The common ground raised was that after the Notification dated 29.03.2022 introducing the e-Assessment of Income Escaping Assessment Scheme, 2022 under Section 151A, all reassessment proceedings had to be undertaken only through the faceless regime.
In WP 28182/2024, an individual challenged notices arising from information in a search on AMR India Pvt Ltd., where part of the property consideration was allegedly received in cash. The petitioner argued that the notices issued physically by the jurisdictional AO lacked jurisdiction since after 29.03.2022 only faceless notices could be issued.
In WP 17352/2022, AMD India Pvt Ltd. assailed CBDT Instruction No.1/2022 & consequential notice u/s 148 issued in the name of a non-existent entity, again raising the jurisdictional defect of non-faceless initiation.
