HC Quashes Reassessment as Jurisdictional AO Violated Faceless Scheme

Appaji Health And Welfare Trust Vs ITO (Karnataka High Court) Reassessment by Jurisdictional AO Invalid – Karnataka HC Follows Ramachandra Reddy Precedent- Section 151A Violation – HC Quashes 148A & Consequential Penalty Orders Petitioner–Trust challenged the reassessment proceedings initiated for AY 2020-21, including the notice issued u/s 148A(b) dated 05.01.2024, the order u/s 148A(d), notice u/s 148, assessment order u/s 147 r.w.s. 144B, & consequential penalty orders u/s 270A, 271AAC(1) & 272A(1)(d). The Trust contended that the entire proceedings were without jurisdicti...