Section 148A Proceedings Invalid Outside Section 151A Framework

Karle Homes Private Limited Vs DCIT (Karnataka High Court) Reassessment SCN u/s 148A Quashed as Being Outside Scope of s.151A; Karnataka HC Follows Coordinate Bench Ruling The Karnataka High Court quashed the show cause notice u/s 148A, the order u/s 148A, the consequential notice u/s 148, and the approval u/s 151 for AY 2021-22. The Court held that the impugned reassessment proceedings were squarely covered by the earlier coordinate bench decision in Ramachandra Reddy Ravi Kumar vs. DCIT (dated 28-08-2025), wherein it was held that show cause notices issued outside the framework of Section 15...