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IN THE HIGH COURT OF KARNATAKA AT BENGALURU
S.R. KRISHNA KUMAR, J.
M/s Hotel Q Star – Appellant
Versus
The Deputy Commissioner Of Income Tax – Respondent
WRIT PETITION NO. 35591 OF 2025 (T-IT)
Decided On : 11-12-2025
| Table of Content |
|---|
| 1. petitioner seeks multiple writs for quashing tax assessments. (Para 1) |
| 2. petitioner has pending appeals against tax assessment orders. (Para 3 , 4) |
| 3. relevant case law cited to challenge jurisdiction. (Para 5) |
| 4. respondent argues lack of merit in petition. (Para 6) |
| 5. court notes consistent legal findings on jurisdiction. (Para 8) |
| 6. writ petitions covered by existing case law precedent. (Para 9) |
| 7. court quashes impugned notices based on jurisdiction. (Para 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 assessment order dated 07.03.2024 passed under section 147 of the Income Tax Act, 1961 for the assessment year 2016-17 by the Respondent No.1 bearing DIN & Order No.ITBA/AST/S/147/2023-24/1062152666(1) herein marked as Annexure A1.
b) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the corrigendum dated 24.03.2024 of the assessment order passed under section 143(3) r.w.s 147 by the Respondent No.1 bearing DIN & Letter No.ITBA/COM/F/17/2023- 24/1063298040(1) along with assessment order herein marked as Annexure- A2.
c) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the computation sheet dated 07.03.2024 for the assessment year 2016-17 issued by the Respondent No.1 bearing DIN & DocumentNo.ITBA/AST/S/115/2023-24/1062153093 (1) herein marked as Annexure - A3.
d) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the notice of demand dated 07.03.2024 issued under section 156 of the Income Tax Act, 1961 for the assessment year 2016- 17 by the Respondent No.1 bearing DIN & Notice No.ITBA/AST/156/2023-24/1062152810(1) herein marked as Annexure - A4.
e) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the penalty notice dated 09.03.2024 issued under section 274 r.w.s. 271AAC(1) of the Income Tax Act, 1961 for the assessment year 2016-17 by the Respondent No.1 bearing DIN & Notice No. ITBA/PNL/S/271AAC(1)/ 2023-24/1062311617(1) herein marked as Annexure - A5.
f) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the assessment order dated 06.03.2024 passed under section 147 of the Income Tax Act, 1961 for the assessment year 2017- 18 by the Respondent No.1 bearing DIN & Order No. ITBA/AST/S/147/2023-24/1062118039(1) herein marked as Annexure - B1.
g) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the corrigendum dated 23.03.2024 of the assessment order passed under section 143(3) r.w.s 147 by the Respondent No.1 bearing DIN & Letter No.ITBA/COM/F/17/2023- 24/1063276042(1) along with assessment order herein marked as Annexure - B2.
h) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the computation sheet dated 06.03.2024 for the assessment year 2017-18 issued by the Respondent No.1 bearing DIN & Document No.ITBA/AST/S/215/2023-24/10621180 84(1) herein marked as Annexure - B3.
i) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the notice of demand dated 06.03.2024 issued under section 156 of the Income Tax Act, 1961 for the assessment year 2017-18 by the Respondent No.1 bearing DIN & Notice No.ITBA/AST/156/2023-24/1062118177(1) herein marked as Annexure - B4.
j) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the penalty notice dated 09.03.2024 issued under section 274 r.w.s. 271AAC(1) of the Income Tax Act, 1961 for the assessment year 2017-18 by the Respondent No.1 bearing DIN & Notice No. herein ITBA/PNL/S/271AAC (1)/2023-24/1062312291(1) marked as Annexure B5.
k) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the assessment order dated 20.03.2024 passed under section 147 of the Income Tax Act, 1961 for the asses
Assessing Officer lacks jurisdiction to issue notices post-faceless assessment scheme under Income Tax Act; all related proceedings quashed.
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.
The court affirmed that assessment proceedings initiated without jurisdiction under Section 148 post-Faceless Scheme are void, quashing all relevant notices and 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.
Jurisdiction for initiating proceedings under the Income Tax Act must comply with prescribed legal frameworks; failure to do so invalidates subsequent orders.
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 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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