Reassessment – Section 148A(b) – Notice providing less than seven days’ time to file response is invalid; contravenes statutory mandate.

The Karnataka High Court, in its judgment dated 5th August 2025 in The Income Tax Officer & Others v. Venkatal a Iyyappa Rajanna (W.A. No. 612/2025), quashed a reassessment notice issued under Section 148A(b) of the Income-tax Act, 1961. The Court held that the Assessing Officer …

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Karnataka High Court: Defaulting Director Can Be Disqualified from All Companies, Section 164 is a Reasonable Restriction Under Article 19(1)(g)

The Karnataka High Court, in a significant ruling, has clarified that directors disqualified under Section 164(2) of the Companies Act, 2013 can be barred from serving as directors in all companies, not just the company that is in default. The Court further upheld that …

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Karnataka High Court Rejects Ex-Parte Order Due to GST Department’s failure to Notify Personal Hearing Dates via email, Despite a Clear Request

ex-parte

Acknowledging the breach of natural justice, the Karnataka High Court set aside the impugned ex-parte order. The court directed the respondent to reconduct the appeal hearing. In a significant ruling, the Karnataka High Court has set aside an ex-parte order …

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