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Reassessment Quashed: AO Lacked Jurisdiction Under Faceless Regime Section 151A
Case Law Details
- Case Name
- Vanitha Govindappa Vs ITO (Karnataka High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Karnataka High Court
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Vanitha Govindappa Vs ITO (Karnataka High Court)
Karnataka HC quashes reassessment for AY 2020-21 as AO acted beyond scope of Section 151A; Revenue liberty kept open pending SC verdict
The Karnataka High Court (Justice M. Nagaprasanna) quashed the reassessment proceedings initiated against the Petitioner for AY 2020-21, holding that the show-cause notices issued by the jurisdictional AO were beyond the scope of Section 151A of the Income-tax Act, 1961.
The Petitioner had challenged a series of proceedings — including two notices u/s 148A(b) dated 23.03.2024 & 31.03.2024,...
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