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IN THE HIGH COURT OF KARNATAKA AT BENGALURU
S.R.KRISHNA KUMAR
Dover India Private Limited, Represented By Its Managing Director Mr. Prashanth Santhanam – Appellant
Versus
Deputy Commissioner Of Income Tax – Respondent
ORDER :
S. R. KRISHNA KUMAR, J.
1. In this petition, petitioner seeks the following reliefs:
a) issue writ in the nature of Certiorari or Mandamus or any other appropriate writ, order or direction quashing impugned final assessment order ('impugned order') dated 21.09.2021 bearing ITBA/AST/S/143(3)/2021-22/1035771312(1) DIN: vide Annexures "C" & notice of demand having DIN: dated ITBA/AST/S/156/2021-22/1035771433(1) 21.09.2021 issued by Respondent No.3 vide Annexure-"D" being Assessment order and demand notice dated 21.09.2021 relating to Assessment year 2018-2019 as null and void, time barred and invalid in law.
b) issue writ in the nature of Prohibition or any other appropriate writ, order or direction staying further proceedings pursuant to Assessment order bearing DIN: ITBA/AST/S/143(3)/2021-22/1035771312(1) dated 21.9.2021 being Annexure "C" & notice in DIN: ITBA/AST/S/156/2021-22/1035771433(1) dated 21.09.2021 issued under section 156 of the Act being Annexure "D" and/or any other proceedings initiated thereunder for assessment year 2018-19.
c) issue writ in the nature of Mandamus or any other writ, order or direction restraining the Respondents, their superiors, subordinates, ser
The failure to issue a draft assessment order under Section 144C of the Income Tax Act renders the final assessment order void, violating principles of natural justice.
Draft assessment order under section 144C with demand notice and penalty initiation is invalid as final order; mandatory procedure violation jurisdictional and incurable, quashing assessment.
Point of Law : Taxation - Assessment Order - Challenged - Assessment order without issuing a draft assessment order under Section 144C(1), even in case of remand of proceedings and that such an omiss....
Timelines established in taxation statutes, particularly under Section 144C(13) of the Income Tax Act, are mandatory and essential for the validity of assessment proceedings.
Assessment orders beyond mandatory statutory timelines are invalid and liable to be quashed.
The court ruled that an Assessing Officer must wait for the Dispute Resolution Panel's directions before passing a final assessment order, even if objections are not communicated timely, emphasizing ....
A petitioner not deemed 'eligible assessee' under Section 144C due to absence of TPO variation cannot be subjected to draft assessment procedures, confirming jurisdictional limits of the Assessing Of....
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