https://www.taxtmi.com/caselaws?id=756474 The Karnataka HC quashed reassessment proceedings initiated ex-parte against the petitioner for AY 2018-19. The court found that the petitioner was not provided sufficient opportunity to contest proceedings as the notice under Section 148A(b) was delivered to an inactive email address shut down five years prior. Despite respondents arguing alternative remedy through appeal was available, the court held that violation of natural justice principles made the petition maintainable. The petitioner's failure to file return was due to bonafide belief that income was below exemption limit of Rs.2,50,000. The court remitted the matter back for fresh consideration in accordance with law. en-us Tue, 09 Jan 2024 00:00:00 +0530 Tue, 18 Mar 2025 15:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=756474 The Karnataka HC quashed reassessment proceedings initiated ex-parte against the petitioner for AY 2018-19. The court found that the petitioner was not provided sufficient opportunity to contest proceedings as the notice under Section 148A(b) was delivered to an inactive email address shut down five years prior. Despite respondents arguing alternative remedy through appeal was available, the court held that violation of natural justice principles made the petition maintainable. The petitioner's failure to file return was due to bonafide belief that income was below exemption limit of Rs.2,50,000. The court remitted the matter back for fresh consideration in accordance with law. Case-Laws Income Tax Tue, 09 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=756474