Mr Jayakumar Chelladurai v. National Faceless Assessment Centre
Case brief
What is this about?
Karnataka High Court writ petition WP No. 22669 of 2023 (T-IT), decided 03.12.2025 by S.R. Krishna Kumar J. Keywords: reassessment under Section 147 r/w 144B; Section 148(1) notice dated 29.03.2022 allegedly not received; denial of opportunity to submit reply; assessment order, computation sheet, demand notice and penalty notices (Sections 271AA, 270A) set aside; one more opportunity; remand to NFAC/Respondent No.1 for fresh reconsideration; natural justice; faceless assessment scheme.
What did the court decide?
Petition allowed: impugned notices/orders at Annexures A1-A5 (assessment order dated 23.03.2023, computation sheet, demand notice and penalty notices) set aside; matter remitted to Respondent No.1 for fresh reconsideration from the stage of reply to the Section 148(1) notice dated 29.03.2022; liberty reserved to petitioner to submit additional pleadings and documents.