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2025 Supreme(Kar) 2274
IN THE HIGH COURT OF KARNATAKA AT BENGALURU
S.R.KRISHNA KUMAR, J.
Sri. Amritlal Nitesh Kumar, Son Of Amritlal Jain – Appellant
Versus
Assessment Unit Income Tax Department – Respondent
WRIT PETITION NO. 37356 OF 2025 (T-IT)
Decided On : 11-12-2025
Important Points
Subject
Tax Law - Income Tax
Act Referred
Headnote
(B) Court's Authority - The principle established is that the procedural flaws in the initiation of assessments under the Income Tax Act render subsequent orders void. The court followed previous judgements to emphasize that jurisdiction must be correctly exercised. (Paras 10-19)
(C) Findings: The notices and orders issued were quashed based on jurisdictional issues, thereby affecting the validity of subsequent related proceedings. (Paras 15-16)
(D) Fact of the Case: The petitioner challenged multiple notices and orders regarding income assessment and penalties issued after the commencement of the faceless assessment scheme, asserting the Assessing Officer lacked jurisdiction. The court found merit in these challenges based on established decisions. (Paras 3-5) (E)
Issues: The main issue addressed was whether the jurisdiction was correctly exercised by the Assessing Officer following the introduction of the Faceless Scheme after March 29, 2022. (Paras 10-11) (F)
Ratio Decidendi: The court held consistent with earlier judgements that initiation of proceedings must adhere to established legal frameworks, thus quashing all impugned notices due to jurisdictional violations. (Paras 10-19) (G)
Result: The writ petition was allowed; all notices and orders issued were quashed, rendering the appeal academic with liberty reserved for revival if necessary. (Paras 14-16)
For the Appellant :Sri. Joseph Varghese, Advocate
For the Respondent:Sri. M. Thirumalesh, Advocate
| Table of Content |
|---|
| 1. petitioner's seeking multiple writs for quashing various notices and orders. (Para 1 , 2) |
| 2. petitioner's argument based on previous court ruling involving similar jurisdictional issues. (Para 3 , 4 , 5 , 6) |
| 3. court's analysis recognizing binding precedents and jurisdictional constraints. (Para 7 , 8 , 9 , 10) |
ORDER :
S.R.KRISHNA KUMAR, J.
In this petition, petitioner seeks for the following reliefs:
"i) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the notice issued under section 148A(b) of the Act dated 14.02.2024 bearing DIN & Notice No. ITBA/AST/F/148A(SCN)/ 2023-24/1060901617(1) herein marked as Annexure - A1.
ii) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the order passed under section 148A(d) of the Act dated 16.03.2024 bearing DIN No.ITBA/AST/F/148A/2023-24/ 1062745042(1) herein marked as Annexure - A2.
iii) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the notice issued under section 148 of the Act dated 16.03.2024 bearing DIN No.ITBA/AST/S/148_1/ 2023-24/1062761063(1) herein marked as Annexure АЗ.
iv) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the assessment order passed under section 147 rws 144 read with section 144B of the Act dated 20.01.2025, bearing DIN:ITBA/AST/S/147/2024-25/1072349329 (1) herein marked as Annexure A4.
v) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the computation sheet dated 20.01.2025 bearing DIN: ITBA/AST/S/330/ 2024-25/1072349576(1) herein marked as Annexure - A5.
vi) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing demand notice issued under section 156 of the Act dated 20.01.2025 bearing DIN:ITBA/AST/S/156/2024-25/ 1072349589(1) herein marked as Annexure - A6.
vii) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the Penalty Order passed under section 272A(1)(d) of the Act dated 16.07.2025, bearing DIN:ITBA/PNL/F/272A (1)(d)/2025-26/1078591823(1) herein marked as Annexure - A7.
viii) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing computation sheet dated 16.07.2025 bearing DIN No: ITBA/PNL/S/272A(1)(d)FL/2024-25/1072320757(1) herein marked as Annexure - A8.
ix) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing demand notice issued under section 156 of the Act dated 16.07.2025 bearing DIN: ITBA/PNL/S/156/2025-26/1078591760 (1) herein marked as Annexure - A9.
x) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing Penalty Order passed under section 2718 the Act dated 16.07.2025, bearing DIN of No.ITBA/PNL/F/2718/2025-26/ 1078585672(1) herein marked as Annexure - A10.
xi) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing computation sheet dated 16.07.2025 bearing DIN: ITBA/PNL/S/2718/ 2024-25/1072349466(1) herein marked as Annexure - A11.
xii) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing demand notice issued under section 156 of the Act dated 16.07.2025 bearing DIN:ITBA/PNL/S/156/2025-26/ 1078585229(1) herein marked as Annexure - A12.
xiii) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the Penalty Order passed under section 271A of the Act dated 16.07.2025, bearing DIN No. ITBA/PNL/F/271A/ 2025-26/1078575410(1) herein marked as Annexure - A13.
xiv) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing computation sheet dated 16.07.2025 bearing DIN: ITBA/PNL/S/ 271A/2024-25/1072349464(1) herein marked as Annexure - A14.
xv) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing demand notice issued under section 156 of the Act dated 16.07.2025 bearing DIN:ITBA/PNL/S/156/2025-26/ 1078575265(1) herein marked as Annexure
