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HC Quashes 148A(d) & Ex-Parte Assessment; Matter Restored to 148A(b) Stage for Fresh Reply
Case Law Details
- Case Name
- Sabeer Husain Johura Vs Assessment Unit (Karnataka High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
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- Courts
- All High Courts, Karnataka High Court
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Sabeer Husain Johura Vs Assessment Unit (Karnataka High Court)
The Karnataka High Court set aside the order passed under Section 148A(d), the consequent notice under Section 148, and the ex-parte assessment order for AY 2017–18, on the ground that the assessee had not participated and alleged non-receipt of notice under Section 148A(b). The Court observed that issues such as cash withdrawals (which cannot automatically be treated as income escapement) and the ₹50 lakh threshold for reopening beyond three years required proper consideration. Accordingly, the matter was remitted to the stage...
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