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IN THE HIGH COURT OF KARNATAKA AT BENGALURU
S.R. KRISHNA KUMAR
Zynga Game Network India Private Limited, Rep. By Its Authorized Signatory, Ms. Anuradha Ravi, D/o. Duraiswamy Ravi – Appellant
Versus
Assement Unit/Income Tax Officer, Income Tax Department, Ministry Of Finance – Respondent
ORDER :
S.R. KRISHNA KUMAR, J.
In this petition, petitioner seeks the following reliefs:
i. issue a writ of certiorari and quash the following orders passed by the Respondent No.1:
ANNEXURE 'E : Impugned final assessment order dated 20.12.2022 passed by the Respondent No.1 under section 143(3) read with section 144C(13) read with section 144B of the IT Act in DIN & Order No: ITBA/AST/S/143(3)/2022-23/104809 8687(1) for the AY 2018-19.
ANNEXURE 'E1' : Impugned computation sheet dated 20.12.2022 issued by the Respondent No.1 under section 143(3) read with section 144C(13) of the IT Act in DIN & Order No: ITBA/AST/S/186/2022-23/1048098717(1) for the AY 2018-19.
ANNEXURE 'E2' : Impugned demand notice dated 20.12.2022 issued by the Respondent No.1 under section 156 of the IT Act in DIN & Order No: ITBA/AST /S/156/2022-23/1048098726(1) for the AY 2018-19
ii. issue any other writ, order or direction to which the Petitioner is found entitled to in the present facts and circumstances, in the interests of justice and equity.”
2. Heard learned counsel for the petitioner and learned counsel for the respondents and perused the material on record.
3. A perusal of the material on record will indicate that
Assessment orders beyond mandatory statutory timelines are invalid and liable to be quashed.
Timelines established in taxation statutes, particularly under Section 144C(13) of the Income Tax Act, are mandatory and essential for the validity of assessment proceedings.
Timelines in Section 144C(13) of the Income Tax Act are mandatory; failure to comply invalidates the assessment order.
Final assessment order u/s 144C(13) quashed as barred by limitation beyond one month from end of month of DRP directions; comparables excluded for functional dissimilarity and filter failures in TP a....
The court ruled that an Assessing Officer must wait for the Dispute Resolution Panel's directions before passing a final assessment order, even if objections are not communicated timely, emphasizing ....
Point of Law : Taxation - Assessment Order - Challenged - Assessment order without issuing a draft assessment order under Section 144C(1), even in case of remand of proceedings and that such an omiss....
The time limit for completing assessments under Section 144C(13) of the Income Tax Act is mandatory, and failure to comply renders the assessment invalid.
The time limit under Section 144C(13) of the Income Tax Act is mandatory, and any assessment order passed beyond this limit is invalid.
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