Reassessment Notice Not Issued In Terms Of Procedure Prescribed Under Faceless Assessment; Karnataka High Court Grants Interim Stay

The Karnataka High Court has granted an interim stay against a reassessment notice issued under the faceless assessment scheme, noting that the notice lacked specific details essential for the taxpayer's response. The court emphasized the taxpayer's right to a fair opportunity to present their case and the assessing officer's duty to provide adequate particulars. The decision underscores procedural fairness in tax assessments under evolving digital frameworks.