Petitioner denied Right to Explain Cash Deposit of ₹63.7 Lakhs: HC Quashes Assessment Order

Sithappana Halli Bychappa Vs ITO (Karnataka High Court)

In the case of Sithappana Halli Bychappa Vs ITO, the Karnataka High Court set aside income tax assessment proceedings initiated under Section 148A(b) of the Income Tax Act, 1961, due to the non-service of the show cause notice (SCN) to the petitioner. The petitioner challenged the assessment order, penalty notices, and related proceedings on the grounds that he was unaware of the proceedings until a penalty notice was issued. The petitioner argued that the assessment under Section 147, as well as orders under Section

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