Reassessment Notices u/s 148 & 142(1) Quashed for Being Beyond Scope of Section 151A

K. B. Bhojamma Vs DCIT (Karnataka High Court) Reassessment Notices u/s 148 & 142(1) Quashed as Being Beyond Scope of s.151A; Karnataka HC Extends Relief to Legal Heir The Karnataka High Court, in Mrs. K.B. Bhojamma (Legal Heir of Late C. Channappa) vs. DCIT & Ors. (W.P. No. 35585 of 2025, order dated 01-Dec-2025), quashed multiple reassessment notices u/s 148 for AYs 2013-14, 2016-17 & 2017-18, along with consequential notices u/s 142(1), holding that the proceedings were squarely hit by violation of Section 151A of the Income-tax Act, 1961. The Court followed the binding coordinat...