Reassessment u/s 148A by Jurisdictional AO beyond scope of Sec 151A quashed by Karnataka HC

Mamballi Sundar Vijayendra Vs ITO (Karnataka High Court) Reassessment u/s 148A by Jurisdictional AO beyond scope of Sec 151A quashed by Karnataka HC- Faceless Assessment Regime prevails—Local AO notice u/s 148A held invalid- HC follows its own 2025 precedent in WP 28182/2024 Facts & Prayer Assessee challenged multiple proceedings initiated by ITO Ward-1(1)/2(4) Mysuru & NFAC, including— Order u/s 148A(d) dated 17-03-2024, Notice u/s 148 & its corrigendum, Re-assessment order u/s 147 r.w.s 144/144B dated 30-01-2025, and Penalty orders u/s 271F, 272A(1)(d) & 271AAC(1) for A....