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Karnataka HC Quashes Assessment as Income Tax Portal Closed Before Approved Deadline

Case Law Details

Case Name
Bhavani Shankar Shetty Vs DCIT (Karnataka High Court)
Date of Judgement/Order
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Advertisement Bhavani Shankar Shetty Vs DCIT (Karnataka High Court) The Karnataka High Court partly allowed a writ petition challenging an assessment order passed under Sections 143(3) read with 144B of the Income Tax Act, 1961, holding that the petitioner was not provided a reasonable opportunity to present his case. The petitioner had received notices under Sections 143(2) and 142(1) and was later issued a show cause notice regarding an investment of Rs. 2.50 crore in the purchase of a property. The petitioner sought an adjournment on 10.03.2026, which was accepted, granting time until 14...
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Author Info

CA Sandeep Kanoi
Qualification: CA in Job / Business
Company: Taxguru Consultancy
Location: Mumbai, Maharashtra
Articles Published: 18,518

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