Reassessment Quashed: Karnataka HC Rules AO Exceeded Jurisdiction Under Section 151A

Muyeen Pasha Vs ITO (Karnataka High Court) Karnataka HC Strikes Down Reassessment for Exceeding Jurisdiction under 151A; Leaves Door Open for Revival if SC Favors Revenue Karnataka High Court set aside reassessment proceedings initiated for AY 2016-17 on the ground that the show-cause notices were issued beyond the scope of Section 151A . The Petitioner challenged a series of proceedings — including the order u/s 148A(d) dated 14.03.2023, notice u/s 148, assessment order u/s 147 r/w 144 & 144B, corresponding computation & demand notices, & multiple penalty notices u/s 271(1)(b), ...