Karnataka HC Quashes Time Barred Section 148 Notice for AY 2015-16

Siddaiah Gurappaji Vs ACIT (Karnataka High Court) The Karnataka High Court has quashed an order and subsequent notices issued by the Assistant Commissioner of Income Tax (ACIT) against Siddaiah Gurappaji for Assessment Year (AY) 2015-16. The Court’s decision was based on the notices being barred by limitation, relying on recent pronouncements by the Supreme Court of India. The petitioner challenged the ACIT’s order dated March 31, 2022, passed under Section 148A(d) of the Income Tax Act, 1961, and the subsequent notice dated April 1, 2022, issued under Section 148, along with a not...