AO Cannot Exceed Section 151A Authority, Reassessment Notices Quashed

Zareen Sultana Vs ITO (Karnataka High Court)

Karnataka HC to AO: Stay in Your Lane — Not Beyond Section 151A ; Reassessment Penalty Notices Quashed

In Zareen Sultana vs ITO, the Karnataka High Court quashed multiple reassessment and penalty notices issued by the Assessing Officer for the assessment year 2016-17, holding that the AO acted beyond the statutory scope of Section 151A of the Income-tax Act. The petitioner challenged notices under Sections 148, 148A, 147, 144B, 156, and penalty notices under Sections 271F

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