Reassessment Quashed for Initiation Outside Section 151A Scope

Smt. Muniyappa Rathnamma Vs ITO (Karnataka High Court) Reassessment Proceedings Quashed for Breach of s.151A Framework; Karnataka HC Applies Ramachandra Reddy Ratio The Karnataka High Court, in Smt. Muniyappa Rathnamma vs. Income Tax Officer & Ors. (W.P. No. 36559 of 2025, order dated 03-Dec-2025), quashed the entire reassessment proceedings for AY 2015-16, including the notice u/s 148, order u/s 148A(d), assessment order u/s 147 r/w s.144, computation sheet, demand notice u/s 156, and penalty notices u/s 271F & 271(1)(c). The Court held that the case was squarely covered by the coordi...