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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
| 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
Jurisdiction for initiating proceedings under the Income Tax Act must comply with prescribed legal frameworks; failure to do so invalidates subsequent orders.
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 post-faceless regime is invalid, rendering the resulting assessments void.
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.
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 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 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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