Section 144 Ex Parte Orders Invalid Without Fair Opportunity

J. Krishna Reddy Vs Additional/Joint/Deputy ACIT/ITO (Karnataka High Court) Ex Parte Reassessment & Penalty Orders Set Aside; One More Opportunity Granted to File Reply to s.144 Notice The Karnataka High Court, in J. Krishna Reddy vs. NFAC & Ors. (W.P. No. 25129 of 2022, order dated 02-Dec-2025), set aside the reassessment order u/s 147 r/w ss.144 & 144B and consequential penalty orders u/s 270A & u/s 271AAC(1) for AY 2017-18, holding that the Assessee was denied effective opportunity of hearing. The Court noted that the Assessee had failed to respond to the notice u/s 144 date...