Smt. Srirama Rajgopal Raksha, v. Union of India
Case brief
What is this about?
Income-tax writ (HC-KAR, Bengaluru; NC: 2026:KHC:20034) on natural-justice failure in reassessment: Section 148A(b) notice allegedly not served; Section 148A(d) order and assessment order (Annexure-F1) both ex parte; both set aside along with Annexures-B2, C, D, E, F2; matter remitted to reply stage of 148A(b) notice dated 30-03-2023 (DIN ITBA/AST/F/148A(SCN)/202223/1051709934(1)); alleged unaccounted investment of Rs.13,30,000 to be rebutted by petitioner; appearance before Income Tax Officer, Ward 6(3)(1) on 19.05.2026; all contentions open; Articles 226/227; parties: Smt. Srirama Rajgopal Raksha v. Union of India (Ministry of Finance), CCIT-I Bengaluru, ITO Ward 6(3)(1), NFAC; advocates: Tejas N. (petitioner), Dilip (respondents).
What did the court decide?
Assessment order (Annexure-F1), order under Section 148A(d) (Annexure-B1) and allied orders (Annexures-B2, C, D, E and F2) set aside; matter remitted to the stage of reply to the Section 148A(b) notice (Annexure-A); petitioner to appear before respondent No.3 on 19.05.2026 without further notice; all contentions kept open.