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2025 Supreme(Kar) 2462
IN THE HIGH COURT OF KARNATAKA AT BENGALURU
S.R.KRISHNA KUMAR, J.
Ameerul Murthuza – Appellant
Versus
The deputy commissioner of income tax – Respondent
Writ Petition No. 35758 Of 2025 (T-IT)
Decided On : 28-11-2025
Important Points
Subject
Tax Law - Income Tax
Act Referred
Headnote
(B) Jurisdiction and Assessment - The court reiterated that the jurisdiction to issue notices under Section 148 must lie with the faceless assessing officer post-implementation of the Faceless Scheme as per Section 151A of the Income Tax Act, reaffirmed by previous coordinate judgments. (Paras 5-19)
Facts of the case:
The petitioner challenged several assessment orders and notices for different assessment years, asserting that the jurisdiction for these actions was improperly exercised by the jurisdictional assessing officer instead of a faceless authority as mandated by law.
Findings of Court:
The Court ruled to quash the impugned notices and order, instructing the appellate authority to consider the appeals as academic.
Issues: The primary issue addressed was whether the assessing officer had jurisdiction to issue notices under Section 148 after the implementation of the Faceless Scheme.
Ratio Decidendi: Based on prior judgments, it was established that actions taken by the assessing officer were jurisdictionally incorrect post-Faceless Scheme, thus warranting their quashing.
Result: The writ petitions were allowed, and the impugned notices/quashed.
For the Appellant : Sri. A.Shankar, Senior Adv., Sri. Madhusudhan U. A., ADV.
For the Respondent: Sri. M. Dilip, Adv.
| Table of Content |
|---|
| 1. relief sought in writ petition (Para 1 , 2) |
| 2. contention of petitioner regarding assessment orders (Para 3 , 4) |
| 3. applicability of ramachandra reddy case decision (Para 5 , 7 , 8) |
| 4. respondent's counter to petition (Para 6) |
| 5. legal issues of jurisdiction under faceless scheme (Para 9) |
| 6. final orders and consequences derived from jurisdiction issues (Para 10) |
ORDER :
S. R. KRISHNA KUMAR, J.
1. In this petition, petitioner seeks the following reliefs:
"a) Issue a Writ of Certiorari or direction in the nature of a writ of certiorari quashing the assessment order dated 23.03.2024 passed under section 147 of the income tax act, 1961 for the assessment year 2017-18 by the Respondent No. 1 bearing DIN and Order No. ITBA/AST/S/147/2023- 24/1063231912(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 29.03.2024 of the assessment order passed under section 143(3) r.w.s 147 by the Respondent No.1 bearing DIN and letter no. ITBA/COM/F/17/2023-24/1063610564(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 23.03.2024 for the assessment year 2017-18 issued by the respondent no.1 bearing DIN and document no ITBA/AST/S/213/2023-24/1063232068(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 21.03.2024 issued under section 156 of the income tax act, 1961 for the assessment year 2017-18 by the Respondent No. 1 bearing din and notice no. ITBA/AST/156/2023-24/1063232051(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 28.03.2024 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 and notice no. ITBA/PNL/S/271aac(1)/2023-24/1063568141(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 23.03.2024 passed under section 147 of the income tax act, 1961 for the assessment year 2019- 20 by the Respondent No.1 bearing din and order no. ITBA/AST/S/147/2023-24/1063231870(1) herein marked as Annexure-B1.
g) Issue a Writ of Certiorari or direction in the nature of a writ of certiorari quashing the computation sheet dated 23.03.2024 for the assessment year 2019-20 issued by the respondent no.1 bearing din and document no. Itba/ast/s/319/2023-24/1063232003(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 of demand dated 23.03.2024 issued under section 156 of the income tax act, 1961 for the assessment year 2019-20 by the respondent no.1 bearing din and notice no. Itba/ast/s/156/2023-24/1063232050(1) herein marked as annexure-b3.i) issue a writ of certiorari or direction in the nature of a writ of certiorari quashing the penalty notice dated 29.03.2024 issued under section 274 r.w.s. 270a of the income tax act, 1961 for the assessment year 2019-20 by the respondent no.1 bearing DIN and notice no. ITBA/PNL/S/270a/2023- 24/1063608356(1) herein marked as Annexure-B4.
j) issue a writ of certiorari or direction in the nature of a writ of certiorari quashing the assessment order dated 22.03.2024 passed under section 147 of the income tax act, 1961 for the assessment year 2020- 21 by the respondent no.1 bearing din and order no. ITBA/AST/S/147/2023-24/1063159309(1) herein marked as annexure-c1.
k) issue a writ of certiorari or direction in the nature of a writ of certiorari quashing the computation sheet dated 22.03.2024 issued by the respondent no.1 bearing din and document no. ITBA/AST/S/330/2023-24/1063160119(1) herein marked as annexure-c2.
l) issue a writ of certiorari or directi
