Karnataka HC Quashes Tax Assessment as Assessee Was Not Heard & Unfreezes Account

Primary Agriculture Co-Operative Society Vs CIT (Appeals) (Karnataka High Court) The Karnataka High Court partly allowed the writ petition filed by a Primary Agricultural Co-operative Society challenging the assessment order dated 13.01.2026 for Assessment Year 2018-19, the consequential demand notice, and the bank attachment order. The assessment was completed under Section 144 of the Income Tax Act after the petitioner did not file its return or respond to the notice issued under Section 148A(b), resulting in an order under Section 148A(d) and a notice under Section 148. The petitioner conte...