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IN THE HIGH COURT OF KARNATAKA AT BENGALURU
S.R.KRISHNA KUMAR
K.B. Bhojamma – Appellant
Versus
Assistant Commissioner Of Income Tax Circle - 2(4) – Respondent
| Table of Content |
|---|
| 1. petitioner seeks quashing of assessment orders. (Para 2) |
| 2. petitioner challenges assessment based on notices. (Para 3 , 4) |
| 3. reference to a previous decision affecting jurisdiction. (Para 5) |
| 4. respondent argues against petition's merit. (Para 6) |
| 5. court's analysis relates to previous rulings. (Para 7) |
| 6. discussion on judicial precedents and jurisdiction. (Para 8) |
| 7. consideration of pending cases in higher courts. (Para 9) |
| 8. final ruling to quash notices and orders. (Para 10) |
ORDER :
S.R. Krishna Kumar, J.
In this petition, petitioner seeks the following reliefs:
"a) Issue a Writ of Certiorari or direction in the nature of a writ of certiorari quashing the assessment order dated 21.03.2025 passed under section 147 of the Act for the assessment year 2021-22 by the Respondent No 1 bearing DIN and order No.ITBA/AST/S/147/2024-25/1074835439(1) herein marked as Annexure-A1.
b) Issue a writ of Certiorari or direction in the nature of a writ or certiorari quashing the notice of demand issued under Section 156 of the Act dated 21.03.2025 for the Assessment Year 2021-22 by the Respondent No.1 bearing DIN & Notice No.ITBA/AST/S/156/2024-25/1074835548(1) herein marked as Annexure
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.
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 for issuing notices under Section 148 post-Faceless Scheme lies solely with the faceless assessing officer, making actions taken by jurisdictional officers invalid.
Jurisdiction for initiating proceedings under the Income Tax Act must comply with prescribed legal frameworks; failure to do so invalidates subsequent orders.
The court affirmed that assessment proceedings initiated without jurisdiction under Section 148 post-Faceless Scheme are void, quashing all relevant notices and orders.
Assessing Officer lacks jurisdiction to issue notices post-faceless assessment scheme under Income Tax Act; all related proceedings quashed.
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.
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 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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