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IN THE HIGH COURT OF KARNATAKA AT BENGALURU
S.R.KRISHNA KUMAR
Haleyur Krishnegowda Madhuchandra – Appellant
Versus
Income Tax Officer – Respondent
ORDER :
S.R.KRISHNA KUMAR, J.
In this petition, petitioner seeks for the following reliefs:-
“ i) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the notice under Section 148 of the Act, dated 30/06/2021 bearing No. DIN ITBA/AST/S/148/2021-22/1033907067(1), issued by the Respondent No.1 for the assessment year 2013-14 herein marked as Annexure A
ii) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the notice under Section 148A(b) of dated 25/05/2022 bearing DIN No. ITBA/COM/F/17/2022-23/1043164568(1), issued by the Respondent No.1 for the assessment year 2013-14 herein marked as Annexure - A1.
iii) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the order under Section 148A(d) of the Act, dated 26/07/2022, bearing DIN No. ITBA/COM/F/17/2022-23/1044117203(1) issued by the Respondent No.1 for the assessment year 2013-14 herein marked as Annexure - A2.
iv) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the notice under Section 148 of the Act dated No. 28/07/2022 bearing DIN ITBA/COM/F/17/2022-23/1044253756(1) Issued by the Respondent
Notices and orders issued under the Income Tax Act were quashed as time-barred, adhering to Supreme Court mandates on limitation periods.
Notices under Section 148 of the Income Tax Act issued beyond prescribed limitation are invalid as per Supreme Court directives.
Notices issued beyond the established statutory limitation are invalid and must be quashed, emphasizing compliance with timelines set by legal precedents in tax law.
Notices issued under Section 148 of the Income Tax Act are invalid if they are issued beyond the stipulated 'surviving time' as established by the Apex Court, necessitating adherence to prescribed li....
Notices issued under the Income Tax Act beyond the statutory limitation set by Supreme Court precedents are invalid and must be quashed.
Notices issued beyond the limitation period established by the Income-tax Act and relevant Supreme Court directives are deemed invalid.
Notices issued under sections 148 and 148A(d) of the Income Tax Act beyond the specified limitation period are invalid and subject to quashing.
Notices issued for reassessment under the Income Tax Act must adhere to statutory time limits; those issued beyond the time limit are considered invalid.
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