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IN THE HIGH COURT OF KARNATAKA AT BENGALURU
S.R.KRISHNA KUMAR
Vineet Agrwal, S/o. V.N. Agrawal – Appellant
Versus
Assistant Commissioner Of Income Tax, Circle 3(3)(1), Bangalore – Respondent
ORDER :
S.R. KRISHNA KUMAR, J.
The petitioner seeks for following reliefs in W.P.No.16943/2022:
(i) Quashing the impugned order dated 27.07.2022 bearing ITBA/COM/F17/2022-23/1044145499(1) passed by the 1st respondent under Section 148A(d) of the Income-Tax Act, 1961 for the assessment year 2014-15 (Annexure-A).
(ii) Quashing the impugned notice dated 27.07.2022 issued by the 1st respondent under Section 148 of income-tax Act, 1961 for the assessment year2014-15 (Annexure-B); and
(iii) Pass such other or further orders as this Hon'ble court may deem fit in the facts and circumstances of the case, and in the interests of justice and equity.
The petitioner seeks for following reliefs in W.P.No.16931/2022:
(i) Quashing the impugned order dated 28.07.2022 bearing ITBA/COM/F17/2022-23/1044214801(1)) passed by the 1st respondent under Section 148A(d) of the Income-Tax Act, 1961 for the assessment year 2014-15 (Annexure-A).
(ii) Quashing the impugned notice dated 28.07.2022 issued by the 1st respondent under Section 148 of income-tax Act, 1961 for the assessment year 2014-15 (Annexure-B); and
(iv) Pass such other or further orders as this Hon'ble court may deem fit in the facts and circumstance
Notices issued under the Income Tax Act beyond the statutory limitation set by Supreme Court precedents are invalid and must be quashed.
Notices issued beyond the established statutory limitation are invalid and must be quashed, emphasizing compliance with timelines set by legal precedents in tax law.
Notices issued beyond the limitation period established by the Income-tax Act and relevant Supreme Court directives are deemed invalid.
Notices issued under sections 148 and 148A(d) of the Income Tax Act beyond the specified limitation period are invalid and subject to quashing.
Notices and orders issued under the Income Tax Act were quashed as time-barred, adhering to Supreme Court mandates on limitation periods.
Notices under Section 148 of the Income Tax Act issued beyond prescribed limitation are invalid as per Supreme Court directives.
Notices issued for reassessment under the Income Tax Act must adhere to statutory time limits; those issued beyond the time limit are considered invalid.
Notices issued under Section 148 of the Income Tax Act are invalid if they are issued beyond the stipulated 'surviving time' as established by the Apex Court, necessitating adherence to prescribed li....
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