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

By CA Vijayakumar Shetty Income Tax Judiciary November 6, 2025

TaxGuru Citation: 2025 taxguru.in 10455
Case Name: Syed Abdul Khader Vs ITO (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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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 another opportunity to respond to the notice u/s 148A(b) dated 23.01.2024 & contest the matter on merits.

The Court found merit in this submission & observed that the assessment was made ex parte due to the change of address & that a justice-oriented approach warranted one more opportunity.

Held: All impugned notices & orders were quashed. The matter was remanded to the AO for fresh consideration from the stage of the 148A(b) notice, with liberty to the Petitioner to submit replies & documents.

FULL TEXT OF THE JUDGMENT/ORDER OF KARNATAKA HIGH COURT

In this petition, petitioners seeks for the following reliefs:

“i. Quash the Ex-Parte Order under Section 148A(d) dated 27.02.2024 issued by the 1^st Respondent bearing DIN No. ITBA/AST/F/148A/2023-24/1061581710(1) (Annexure A) and consequently, Notice under Section 148 dated 27.02.2024 issued by the 1^st Respondent bearing DIN No. ITBA/AST/F/ 148_1/2023-24/1061590866(1) (Annexure – A1).

ii. Consequently, Quash the Ex-Parte Assessment Order under dated 20.02.2025 bearing DIN No. ITBA/AST/S/147/2024-25/1073503598(1) (Annexure – B) and consequently, Computation Sheet dated 20.02.2025 bearing DIN No. ITBA/AST/S/213/2024-25/1073503690(1) (Annexure – B1) and Notice of Demand dated 20.02.2025 bearing DIN No. ITBA/AST/S/156/2024-25/1073503619(1) (Annexure – B2) all issued by the 1^stRespondent.

iii. Pass such other or further order as this Hon’ble Court may deem fit in the facts and circumstances of the case, and in the interests of justice and equity.”

2. Heard learned counsel for the petitioner and learned counsel for the respondents and perused the material on record.