Address Change Justifies Non-Participation: HC Restores Reassessment to 148A Stage

Syed Abdul Khader Vs ITO (Karnataka High Court) Ex-Parte Reassessment- Non-Receipt of 148A Notices Justified by Address Change – Karnataka HC Restores Matter for Reconsideration The Petitioner challenged the ex-parte reassessment order dated 20.02.2025 passed u/s 147 r.w.s. 144 & the preceding order u/s 148A(d) & notice u/s 148, contending that all notices were sent to his old address & thus never received. Consequently, he could not file replies or participate in proceedings. It was submitted that the omission was bona fide & due to a change of address. The Petitioner sought...