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Section 148 Reassessment Quashed for Non-Compliance with Section 151A: Karnataka HC
Case Law Details
- Case Name
- Dr Abraham Ebenezer Vs ITO (Karnataka High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2015-16
- Courts
- All High Courts, Karnataka High Court
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Dr Abraham Ebenezer Vs ITO (Karnataka High Court)
The petitioner challenged the notice dated 20.05.2022 issued under Section 148A(b), the order dated 29.07.2022 passed under Section 148A(d), the notice dated 29.07.2022 issued under Section 148 of the Income-tax Act for Assessment Year 2015-16, and all consequential proceedings. The Court noted that the grounds urged in the petition were identical to those considered in W.P. No. 28182/2024 and connected matters, decided on 28.08.2025, and held that the reasons recorded therein applied to the present case.
Accordingly, the Court held that the im...
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