On writ, the Court held that the show-cause notice issued by the jurisdictional Assessing Officer outside the scope of section 151A stood obliterated and all further proceedings initiated were quashed. (AY. 2017-18)
Karnataka Co-operative Sheep and Goat Rearers Societies Federation Ltd. v. ITO (2025) 307 Taxman 588 (Karn.)(HC)
S. 148A: Reassessment-Conducting inquiry, providing opportunity before issue of notice-Notice was issued by the jurisdictional Assessing Officer-Notice and all further proceedings were quashed. [S. 148A(b), 148A(d), 151A, Art. 226]