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Section 147A Amendment Requires Fresh Consideration of Reassessment Challenge: Karnataka HC
Case Law Details
- Case Name
- ITO Vs ATC Exports (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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ITO Vs ATC Exports (Karnataka High Court)
The Revenue filed a writ appeal challenging the order of the learned Single Judge, which had allowed the writ petition by quashing the show cause notice and the consequential reassessment orders dated 06.08.2024, 26.08.2024 and 29.08.2024. During the hearing, both parties brought to the notice of the Karnataka High Court the decision of the Supreme Court in Civil Appeal No. 4716 of 2026 dated 10.04.2026, dealing with an identical issue arising after the insertion of Section 147A into the Income-tax Act.
The Supreme Court had noted that...





