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Address Change Justifies Non-Participation: HC Restores Reassessment to 148A Stage
Case Law Details
- 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 ...
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