Reassessment Quashed for Lack of Opportunity to Reply to Section 148 Notice

Jayakumar Chelladurai vs. NFAC & Anr. (Karnataka High Court) Reassessment & Penalty Proceedings Quashed for Non-Service of s.148 Notice; Fresh Opportunity to Reply Granted The Karnataka High Court, in Jayakumar Chelladurai vs. NFAC & Anr. (W.P. No. 22669 of 2023, order dated 03-Dec-2025), set aside the reassessment order u/s 147 r/w ss.144 & 144B, along with the consequential computation sheet, demand notice u/s 156, and penalty notices u/s 271AA(1) & s.270A for AY 2015-16, holding that the Assessee was denied an effective opportunity of hearing. The Court accepted the Asse...