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 replied to the notice u/s 148A(b), certain supporting documents were not available at that stage due to bona fide and unavoidable circumstances. Accepting this explanation, the Court held that the interests of justice warranted restoring the proceedings to the pre-notice stage, rather than allowing the reassessment to continue on an incomplete factual foundation.
Accordingly, the impugned order and notice were quashed, and the matter was remanded to the Assessing Officer to recommence proceedings from the stage of s.148A(b) notice, with liberty to the Assessee to file additional replies and documents. The Revenue was directed to provide sufficient and reasonable opportunity and thereafter proceed strictly in accordance with law.
FULL TEXT OF THE JUDGMENT/ORDER OF KARNATAKA HIGH COURT
