M/S Sowparnika Projects v. Deputy Commissioner of Income Tax
Case brief
What is this about?
Income tax reassessment notices quashed as issued outside the scope of Section 151A; Income Tax Act, 1961 - Sections 148, 148A(b), 148A(d), 151A; Assessment Year 2015-16; writ under Articles 226 and 227 of the Constitution of India; Karnataka HC follows its own order in W.P.No.28182/2024 and connected matters dated 28.08.2025; conditional revival subject to pending Apex Court matter; petitioner M/s. Sowparnika Projects and Infrastructure Private Ltd.; Judge M. Nagaprasanna; NC 2025:KHC:39463.
What did the court decide?
Quashment of the impugned notices dated 26.05.2022, 15.04.2021 and 27.07.2022 issued outside the scope of Section 151A and of all further proceedings challenged in the petition; liberty reserved to the Revenue to seek revival if the Apex Court holds in favour of the Revenue; remaining contentions of both parties left open.