Back
IN THE HIGH COURT OF KARNATAKA AT BENGALURU
S.R.KRISHNA KUMAR
Tuffwud (India) Pvt. Ltd, Represented Herein By Its Director Mr. Shantam Choudhary – Appellant
Versus
Assistant Commissioner Of Income-Tax, Circle 7(1)(1), Bangalore – Respondent
ORDER :
S.R.KRISHNA KUMAR, J.
In this petition, petitioner seeks for following reliefs:
(i) Quashing the impugned order dated 29.07.2022 bearing ITBA/COM/F/17/2022-23/1044316681(1) passed by respondent No.1 under Section 148A(d) of the Income-Tax Act, 1961, for the Assessment year 2014-15 (Annexure-A);
(ii) Quashing the impugned notice dated 29.07.2022 and the accompanying document 30.07.2022 bearing ITBA/AST/S/091/2022-023/1044331509(1) issued by respondent Nos.1 and 2 respectively under Section 148 of the Income-Tax Act, 1961, for the Assessment year 2014-15 (Annexures-B-1 and B-2) 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.
2. Heard learned counsel for the petitioner and learned counsel for the respondent and perused the material on record.
3. A perusal of the material on record will indicate that in relation to the assessment year 2014-15, the respondent No.1 issued a notice dated 29.06.2021 under Section 148 of the Income Tax Act, prior to the said provisions being amended w.e.f., 01.04.2021. Subsequently, in the case of Union of India vs. Ashish Agarwal – [20
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 under the Income Tax Act beyond the statutory limitation set by Supreme Court precedents are invalid and must be quashed.
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 issued for reassessment under the Income Tax Act must adhere to statutory time limits; those issued beyond the time limit are considered invalid.
Notices under Section 148 of the Income Tax Act issued beyond prescribed limitation are invalid as per Supreme Court directives.
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....
Notices issued under section 148 of the Income Tax Act beyond the specified 'surviving time' limit are deemed invalid and thus quashed.
An indispensable Tool for Legal Professionals, Endorsed by Various High Court and Judicial Officers
Please visit our Training & Support
Center or Contact Us for assistance
Scan Me!
India’s Legal research and Law Firm App, Download now!
For Daily Legal Updates, Join us on :
Back to top
