Reassessment Quashed: AO Lacked Jurisdiction Under Faceless Regime Section 151A

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

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