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IN THE HIGH COURT OF KARNATAKA AT BENGALURU
S.R.KRISHNA KUMAR
PNB. Metlife India Insurance Company Limited, Rep. Herein By Its Managing Director, Mr. Ashish Kumar Srivastava – Appellant
Versus
Assistant Commissioner Of Income Tax – Respondent
| Table of Content |
|---|
| 1. petitioner seeks to quash prior orders. (Para 1 , 2) |
| 2. arguments regarding prior case relevance. (Para 3 , 4 , 7) |
| 3. analysis of legal frameworks and previous judgments. (Para 5) |
| 4. conclusion and order to quash previous decisions. (Para 6) |
ORDER :
S. R. KRISHNA KUMAR, J.
1. In this petition, petitioner seeks the following reliefs:-
“(i) Quashing the order bearing Letter No. ITBA/AST/F/17/2019-20/1017906693(1) dated 11.09.2019 (Annexure – L) passed by the 1st Respondent rejecting the Petitioner’s objection as to his jurisdiction in respect of the assessment year 2014-15;
(ii) quashing the notice bearing No. ITBA/AST/S/148/2018-19/1015567834(1) dated 30.03.2019 (Annexure- G) issued by the 1st Respondent under Section 148 read with Section 147 of the Act for the assessment year 2014-15; and
(iii) pass such other or further order as this Hon’ble Court may deem fit in the facts and circumstances of the case, in the interest of justice and equity.”
2. Heard learned Senior Counsel for the petitioner and learned counsel for the respondents and perused the material on record.
3. In addition to reiterating the various contentions urged in the petition and referring to the material
The court upheld that prior judicial decisions are binding, necessitating that tax computations for life insurance profits follow established provisions of law. Incorrect jurisdiction claims in tax a....
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