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Faceless Reassessment Quashed: Notices Issued Beyond Section 151A Scope
Case Law Details
- Case Name
- Navnidhi Infrastructure Private Limited Vs DCIT (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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Navnidhi Infrastructure Private Limited Vs DCIT (Karnataka High Court)
Karnataka HC quashes reassessment notices issued beyond Section 151A mandate — grants liberty to Revenue to revive post-SC verdict
The Petitioner-company, represented by Director, challenged a series of reassessment proceedings for AY 2020-21, including:
Notice u/s 148A(1) dated 22.03.2025,
Letter dated 12.06.2025,
Order u/s 148A(3) dated 27.06.2025, &
Notice u/s 148 dated 27.06.2025.
The Petitioner contended that the notices were issued beyond the statutory limits prescribed u/s 151A & thus l...
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