Natural Justice Violated: Section 148A(d) Order Invalidated

Nelannne Maheshwarappa Mohan Vs Chief Commissioner of Income Tax (Karnataka High court) s.148A(d) Order & Reassessment Notice Set Aside; Assessee Given Fresh Opportunity to Produce Documents The Karnataka High Court, in Nelanne Maheshwarappa Mohan vs. Chief Commissioner of Income Tax & Anr. (W.P. No. 24625 of 2023, order dated 01-Dec-2025), set aside the order passed u/s 148A(d) and the consequential notice issued u/s 148 for AY 2016-17, holding that the Assessee was denied an effective opportunity to place all relevant material on record. The Court noted that although the Assessee had...