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HC Quashes Reassessment as Jurisdictional AO Violated Faceless Scheme
Case Law Details
- Case Name
- Appaji Health And Welfare Trust Vs ITO (Karnataka High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
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- Courts
- All High Courts, Karnataka High Court
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Appaji Health And Welfare Trust Vs ITO (Karnataka High Court)
Reassessment by Jurisdictional AO Invalid – Karnataka HC Follows Ramachandra Reddy Precedent- Section 151A Violation – HC Quashes 148A & Consequential Penalty Orders
Petitioner–Trust challenged the reassessment proceedings initiated for AY 2020-21, including the notice issued u/s 148A(b) dated 05.01.2024, the order u/s 148A(d), notice u/s 148, assessment order u/s 147 r.w.s. 144B, & consequential penalty orders u/s 270A, 271AAC(1) & 272A(1)(d).
The Trust contended that the entire proceedings were w...
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