Ex-Parte Reassessment Quashed: HC Grants Fresh Chance for Bona Fide Omission

Apkon Crushers Vs National Faceless Assessment Centre (Karnataka High Court) Ex-Parte Reassessment Quashed – Bonafide Omission to Respond Justified – Karnataka HC Grants Fresh Opportunity to File Reply to 148 Notice Petitioner, a partnership firm, challenged the reassessment order dated 03.03.2023 passed u/s 147 r.w.s. 144B for AY 2018-19, along with the demand notice & appellate order dated 30.06.2025. It was contended that though notice u/s 148 was received on 31.03.2022, the firm could not file the return or respond to subsequent notices due to bona fide & unavoidable circumsta...