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Insurance Company Reassessment Quashed: Notices Invalid for Section 151A Breach
Case Law Details
- Case Name
- PNB MetLife India Insurance Company Limited Vs ACIT (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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PNB MetLife India Insurance Company Limited Vs ACIT (Karnataka High Court)
Karnataka HC quashes reassessment notices issued to PNB MetLife – follows Ramachandra Reddy ruling on Sec.151A jurisdiction
The Petitioner, PNB MetLife India Insurance Company Ltd. filed a writ petition challenging the order u/s 148A(3) and the reassessment notice u/s 148—both dated 29.06.2025—issued by the ACIT, Circle-5(1)(1), Bengaluru for AY 2019-20.
The Petitioner contended that the notices were issued without jurisdiction, as they violated the framework prescribed under Section 151A of t...
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