IN THE HIGH COURT OF KARNATAKA AT BENGALURU
S.R.KRISHNA KUMAR
Lions Club International – Appellant
Versus
Principal Commissioner Of Income Tax, Bengaluru – 1 – Respondent
ORDER :
S.R.KRISHNA KUMAR, J.
In this petition, petitioner seeks the following reliefs:
"a. Issue of Writ in the nature of Certiorari or any such other appropriate writ to quash order dated 11.11.2025 bearing DINITBA/COM/F/17/2025-26/1082464036(1) issued by the First Respondent (Annexure-A);
b. Issue necessary order/s, direction/s, to the Respondents to refrain from recovering amounts from the Petitioner until the conclusion of appeal proceedings by the Second Respondent;
c. Issue direction/s, to the Second Respondent appellate authority to adjudicate the appeal filed by the petitioner expeditiously;
d. Pass any such other order/s direction/s, etc., as deemed fit in the facts and circumstances of the above case;"
2. A perusal of the material on record would indicate that the petitioner had filed its return of income for the A.Y. 2020-21 declaring a total income of Rs.2,30,910/-. Thereafter, on 29.06.2021, the 3rd Respondent issued a notice under Section 143 (2) of the Income Tax Act, 1961 (for short 'the I.T. Act’). Thereafter, the 3rd respondent issued notice under Section 142 (1) of the I.T. Act and a show-cause notice dated 05.11.2021 and 02.09.2022 respectively to which the petitione
Assessment orders must provide adequate reasoning and consider potential hardship; failure renders them unsustainable, necessitating reevaluation by tax authorities.
Assessments deemed excessively high must consider genuine hardship, allowing stays without mandatory pre-payment when necessary to protect taxpayer interests.
The court emphasized that the revenue authorities have the discretion to grant deposit orders of a lesser amount than 20% pending appeal, and the circulars issued by the department cannot overwrite t....
Tax authorities must adhere to established guidelines for refund adjustments, and deviations require explicit justification.
Point of Law : Taxation - Lieu of payment of refund tax - Government is bound to follow rules and standards they themselves had set on pain of their action being invalidated.
Point of law: So far as Section 245 of the Act is concerned, there need not be any debate as regards the power of the Department to adjust the refund, however, such power should be exercised in a rea....
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 ....
The assessing officer must await the Dispute Resolution Panel's decision before proceeding with the final assessment, as outlined in Section 144C of the Income Tax Act, ensuring adherence to procedur....
Login now and unlock free premium legal research
Login to SupremeToday AI and access free legal analysis, AI highlights, and smart tools.
Login
now!
India’s Legal research and Law Firm App, Download now!
Copyright © 2023 Vikas Info Solution Pvt Ltd. All Rights Reserved.