HC Quashes Reassessment as JAO Violated Faceless Mandate Section 151A

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 the Act, which mand...