Prashant Prabudh v. Principle Commissioner of Income TAX-3
Case brief
What is this about?
Karnataka HC writ petition (T-IT) WP 37534/2025 (NC: 2025:KHC:53007), 12.12.2025, S.R. Krishna Kumar J. Income-tax reassessment quashing/remand: assessment order 23.02.2022 under S.147 r/w Ss.144 & 144B IT Act 1961 (AY 2015-16, unexplained expenditure S.69C, Rs.1,97,70,290), S.156 demand notice, S.271(1)(c) penalty order 24.08.2022 (Rs.1,97,70,285), issued via National Faceless Assessment Centre; petitioner blind/permanently disabled, missed S.148 notice dated 26.03.2021; Annexures A-D set aside, matter remitted to Respondent No.3 from stage of reply to S.148 notice with liberty to file documents. Keywords: faceless assessment, Section 148 notice, disability, one more opportunity, certiorari, remand.
What did the court decide?
Writ petition allowed; impugned notices/orders at Annexures A, B, C and D (assessment order dated 23.02.2022, computation sheet, demand notice under Section 156, and penalty order under Section 271(1)(c) dated 24.08.2022) set aside; matter remitted to respondent No.3 for fresh reconsideration from the stage of the petitioner's reply to the Section 148 notice; liberty reserved to the petitioner to submit additional pleadings and documents.