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HC Quashes Reassessment as JAO Violated Faceless Mandate Section 151A
Case Law Details
- Case Name
- Shiva Kumar Kempaiah Vs ITO (Karnataka High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Karnataka High Court
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Shiva Kumar Kempaiah Vs ITO (Karnataka High Court)
Faceless Assessment Mandate Violated – Karnataka HC Quashes 148A & 147 Orders-Reassessment Beyond Section 151A Invalid
Petitioner challenged reassessment proceedings for AY 2020-21, including notice u/s 148A(b) dated 07.02.2024, order u/s 148A(d), notice u/s 148, & ex-parte assessment order u/s 147 r.w.s. 144 dated 22.03.2025, along with consequential computation & demand notices. It was contended that the entire reassessment was void since the jurisdictional AO (JAO) issued notices contrary to Section 151A of th...
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