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IN THE HIGH COURT OF KARNATAKA AT BENGALURU
S.R.KRISHNA KUMAR
Charoen Pokphand Seeds India Private Limited – Appellant
Versus
Deputy Commissioner of Income Tax, Bengaluru – Respondent
| Table of Content |
|---|
| 1. petitioner seeks to quash income tax notices. (Para 1) |
| 2. discussion on previous case outcomes affecting jurisdiction. (Para 3 , 4 , 5) |
| 3. respondent argues against the merits of the petition. (Para 6) |
| 4. court's analysis of previous judgments on jurisdiction. (Para 7) |
| 5. various legal precedents relevant to jurisdiction over tax proceedings. (Para 8 , 9) |
| 6. final order on quashing of notices and orders. (Para 10) |
ORDER :
1. In this petition, the petitioner seeks the following reliefs:
"i. issue a writ of certiorari or any other writ as the Hon'ble High Court may deem fit and quash the following:
ANNEXURE 'D' Impugned notice dated 21.03.2024 issued by Respondent No.1 under section 148A(b) of the Act for AY 2017-18 in DIN & Notice No. ITBA/AST/F/148A(SCN)/2023-24/1063108868(1)
ANNEXURE 'E' Impugned order dated 30.03.2024 passed by Respondent No.1 under section 148A(d) of the Act for AY 2017-18 in DIN & Order No. ITBA/AST/F/148A/2023-24/1063684881(1)
ANNEXURE 'F' Impugned notice dated 30.03.2024 issued by Respondent No.1 under section 148 of the Act for the AY 2017-18 in DIN & Notice No.ITBA/AST/S/148-1/2023-24/1063685233(1)
ANNEXURE 'M' Impugned assessment order dated 26.03.2
Jurisdiction of the Assessing Officer under the Income Tax Act is limited post-implementation of the Faceless Scheme, invalidating notices issued under Section 148 after March 29, 2022.
The jurisdiction of the Assessing Officer to issue notices under the Income Tax Act post-faceless regime is invalid, rendering the resulting assessments void.
Jurisdiction of the Income Tax Assessing Officer to issue notices post-Faceless Scheme's implementation is invalid as established by previous judgments, rendering subsequent orders quashed.
The jurisdiction of the Assessing Officer to issue notices under the Income Tax Act is annulled if the action violates procedural norms established by recent legislative changes.
Jurisdiction for initiating proceedings under the Income Tax Act must comply with prescribed legal frameworks; failure to do so invalidates subsequent orders.
The jurisdiction for issuing notices under Section 148 post-Faceless Scheme lies solely with the faceless assessing officer, making actions taken by jurisdictional officers invalid.
The authority of jurisdictional Assessing Officers to issue notices under Section 148 post-faceless scheme is invalid, as it contravenes procedural mandates outlined in the Income Tax Act.
Assessing Officer lacks jurisdiction to issue notices post-faceless assessment scheme under Income Tax Act; all related proceedings quashed.
The court affirmed that assessment proceedings initiated without jurisdiction under Section 148 post-Faceless Scheme are void, quashing all relevant notices and orders.
The court ruled that assessments initiated by non-designated officers post-faceless scheme were illegal, underscoring the need for jurisdictional compliance under the Income Tax Act.
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