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Reassessment Quashed for Non-Service of Section 148A(b) Notice: Karnataka HC
Case Law Details
- Case Name
- Kovi Veeraraghavulunaidu Vs Assessment Unit (Karnataka High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Karnataka High Court
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Kovi Veeraraghavulunaidu Vs Assessment Unit (Karnataka High Court)
Karnataka High Court Quashes Reassessment for Non-Service of Section 148A(b) Notice and Breach of Faceless Assessment SOP
The Karnataka High Court set aside the reassessment order, computation sheet, demand notice and penalty proceedings after finding that the assessee had not been served with the notice under Section 148A(b), thereby depriving him of the statutory opportunity to respond before initiation of reassessment proceedings.
The Court also relied on its earlier decision in W.P. No. 6410/2026, wherein it had held that f...
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