Faceless Reassessment Quashed: Notices Issued Beyond Section 151A Scope

Navnidhi Infrastructure Private Limited Vs DCIT (Karnataka High Court) Karnataka HC quashes reassessment notices issued beyond Section 151A mandate — grants liberty to Revenue to revive post-SC verdict The Petitioner-company, represented by Director, challenged a series of reassessment proceedings for AY 2020-21, including: Notice u/s 148A(1) dated 22.03.2025, Letter dated 12.06.2025, Order u/s 148A(3) dated 27.06.2025, & Notice u/s 148 dated 27.06.2025. The Petitioner contended that the notices were issued beyond the statutory limits prescribed u/s 151A &  thus lacked jurisdictio...