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2025 Supreme(Kar) 2350
IN THE HIGH COURT OF KARNATAKA AT BENGALURU
S.R.KRISHNA KUMAR, J.
M/s. Galaxy Breeding Farm, Represented By Its Partner Shir. Ameerul Murthuza – Appellant
Versus
The Deputy Commissioner Of Income Tax – Respondent
Writ Petition No. 35614 Of 2025 (T-IT)
Decided On : 28-11-2025
Important Points
Subject
Taxation - Income Tax
Act Referred
Headnote
(B) The matter directly concerns the jurisdiction of tax authorities under the prevailing taxation framework and is pertinent in a landscape of ongoing reforms in assessment procedures. (Para 14)
For the Appellant : Sri A. Shankar Senior Adv., For Sri. Madhusudhan U. A., Adv.
For the Respondent: Sri. M. Dilip, Adv.
| Table of Content |
|---|
| 1. petition details and reliefs sought. (Para 1) |
| 2. contentions regarding the assessment order and prior judgments. (Para 3 , 4 , 5) |
| 3. court's analysis on jurisdiction and comparisons with previous cases. (Para 7 , 8 , 9) |
| 4. reiterating established legal principles on jurisdiction. (Para 10) |
ORDER :
S. R. KRISHNA KUMAR, J.
1. In this petition, petitioner seeks for the following reliefs:
a) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the assessment order dated 25.03.2025 passed under section 147 of the Income Tax Act, 1961 for the assessment year 2020- 21 by the Respondent No.1 bearing DIN & Order No. ITBA/AST/S/147/2024-25/1075024902(1) herein marked as Annexure - A1.
b) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the computation sheet dated 25.03.2025 for the assessment year 2020-21 issued by the Respondent No.1 bearing DIN & Document No. ITBA/AST/S/530/2024- 25/1075024943(1) herein marked as Annexure - A2.
c) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the notice of demand dated 25.03.2025 issued under section 156 of the Income Tax Act, 1961 for the assessment year 2020- 21 by the Respondent No.1 bearing DIN & Notice No. ITBA/AST/S/156/2024-25/1075024930(1) herein marked as Annexure - A3.
d) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the penalty notice dated 25.03.2025 issued under section 274 r.w.s. 271AAC(1) of the Income Tax Act, 1961 for the assessment year 2020-21 by the Respondent No. 1 bearing DIN & Notice No.
ITBA/PNL/S/271AAC(1)/2024-25/1075090089(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 25.03.2025 issued under section 274 r.w.s. 270A of the Income Tax Act, 1961 for the assessment year 2020-21 by the Respondent No.1 bearing DIN & Notice No. ITBA/PNL/S/270A/2024-25/1075024936(1) herein marked as Annexure A5.
f) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the notice dated 17.02.2024 issued under section 148A(b) of the Income Tax Act, 1961 for the assessment year 2020- 21 by the Respondent No.1 bearing DIN & Letter No. ITBA/AST/F/148A(SCN)/2023-24/1061070484(1) herein marked as Annexure - B1.
g) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the order dated 16.03.2024 issued under section 148A(d) of the Income Tax Act, 1961 for the assessment year 2020- 21 by the Respondent No.1 bearing DIN & Letter No. ITBA/AST/F/148A/2023-24/1062734499(1) herein marked as Annexure - B2.
h) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the notice dated 16.03.2024 issued under section 148 of the Income Tax Act, 1961 for the assessment year 2020-21 by the Respondent No.1 bearing DIN & Letter No. ITBA/AST/S/148_1/2023-24/1062735981(1) herein marked as Annexure - B3.
i) Issuing appropriate directions to the Learned Commissioner of Income Tax (Appeals) [CIT(A)] i.e. Respondent No.4 in relation to the appeal pending before it for the assessment year 2020-21."
2. Heard learned Senior Counsel for the Petitioner and learned counsel for the respondents and perused the material on record.
3. In addition to reiterating the various contentions urged in the memorandum of petition and referring to the material on record, learned Senior Counsel for the petitioner submitted that pursuant to the impugned notices under section 148 of the Income Tax Act, 1961, the respondent No.1 completed the assessment proceedings and passed the Assessment Orders for the Assessment year 2020-2021 determining the total income of the petitioner as Rs.15,90,770/-.
4. Aggrieved by the said Assessment Order, the petitioner has preferred statutory appea before the third respondent - appellate authority, which is still pending adjudication.
5. Meanwhile, decision of a Co-ordinate
