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IN THE HIGH COURT OF KARNATAKA AT BENGALURU
M.NAGAPRASANNA
Abharan Jewellers, Represented By Its Gpa Holder Sri Pratap M. Kamath – Appellant
Versus
Additional Commissioner Of Income Tax, Bengaluru – Respondent
| Table of Content |
|---|
| 1. petitioner disputes multiple assessments citing jurisdictional errors. (Para 2) |
| 2. counsel for petitioner requests disposition per prior judicial order. (Para 3 , 4) |
| 3. court clarifies procedural errors in tax assessments and jurisdiction. (Para 5) |
ORDER :
M. NAGAPRASANNA, J.
Petitioner is before this Court seeking the following prayers:
“(a) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the notice issued under section 148 dated: 1.8.2016 NO. AABFA 768K/DCIT-C-6(2)(1)/148/2016-17 by Respondent No.2 marked as Annexure-A1 for the A.Y.2013-14 as bad in law.
(b) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the order of assessment passed by Respondent No.2 under section 143(3) r.w.s 147 of the Act, dated 29.12.2017 marked as Annexure-A2 for the A.Y.2013-14 as one without jurisdiction.
(c) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the notice of demand issued u/s 156 of the Act pursuant to the above impugned assessment order passed 143(3) r.w.s 147 of the Act, by the Respondent No. 2 on 29.12.2017 for the assessment years 2013-14 marked as Annexure-A3.
Assessments based on third-party evidence require adherence to Section 153C, not Section 147, to ensure jurisdictional validity.
The court ruled that proceedings under Section 148 of the Income Tax Act are improper when material seized relates to a person other than the one searched, necessitating the application of Section 15....
Reassessment under sections 147/148 invalid if based on material seized from third-party search prior to 01.04.2021; section 153C mandatory, overriding general provisions.
The court held that in cases of search under Section 132, the provisions of Section 153A apply mandatorily, overriding Section 147 and 148, unless incriminating material is found.
Assessment of income of any other person 153C-[(1)] Notwithstanding anything contained in section 139, section 147, section 148, section 149, section 151 and section 153, where the Assessing Officer ....
Reopening of assessment under the Income Tax Act must follow Section 153C if based on incriminating material from a search, not Section 148.
Reassessment u/s 147 invalid when based solely on incriminating material seized from searched third party without AO of searched person recording satisfaction note; mandatory to proceed u/s 153C.
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