Case Law Details
Case Name : Mamballi Sundar Vijayendra Vs ITO (Karnataka High Court)
Related Assessment Year :
Courts :
All High Courts Karnataka High Court
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Mamballi Sundar Vijayendra Vs ITO (Karnataka High Court)
Reassessment u/s 148A by Jurisdictional AO beyond scope of Sec 151A quashed by Karnataka HC- Faceless Assessment Regime prevails—Local AO notice u/s 148A held invalid- HC follows its own 2025 precedent in WP 28182/2024
Facts & Prayer
Assessee challenged multiple proceedings initiated by ITO Ward-1(1)/2(4) Mysuru & NFAC, including—
Order u/s 148A(d) dated 17-03-2024,
Notice u/s 148 & its corrigendum,
Re-assessment order u/s 147 r.w.s 144/144B dated 30-01-2025, and
Penalty orders u/s 271F, 272A(1)(d) & 271AAC(1) for A....
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