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Karnataka HC Quashes Reassessment: Notices Invalid Due to Section 151A Breach
Case Law Details
- Case Name
- Bangalore International Airport Ltd. 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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Bangalore International Airport Ltd. Vs DCIT (Karnataka High Court)
Title 1: High Court Quashes Reassessment: Notices Invalid Due to Sec. 151A Breach
Faceless Reassessment Voided: Failure to Follow Statutory Sec. 151A Procedure; Karnataka HC quashes reassessment notice to BIAL – follows Ramachandra Reddy ruling on Sec.151A jurisdiction; Tax Reopening Notices Struck Down: Lack of Jurisdiction Under Faceless Regime
The Petitioner, Bangalore International Airport Ltd. (BIAL), represented by CFO, challenged the reassessment proceedings for AY 2021-22 initiated by the DCIT, Circle-2(1)(1), Benga...
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