Karnataka HC Quashes Assessment as Assessee Was Not Heard Under Section 148A

Prathamika Krushi Pathina Sahakara Sangha Niyamitha Banavara Banavara Vs CIT (Karnataka High Court)  The petitioner, a Primary Agricultural Co-operative Society, challenged the Assessment Order dated 14.01.2026, the Demand Notice dated 14.01.2026, and the Bank Attachment Order dated 30.03.2026 relating to Assessment Year 2018-19. The petitioner had not filed its income tax return for the relevant assessment year. It had earlier received a notice under Section 148A(b) of the Income Tax Act on 04.08.2024 alleging escapement of income but did not respond, resulting in an order under Section 148A...