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IN THE HIGH COURT OF KARNATAKA AT BENGALURU
S.R. Krishna Kumar, J.
Sri. Lakshmi Reddy Boyilla, Son of Sri Yanadi Reddy Boyilla - Petitioner
Versus
Assessment Unit Income Tax Department Rep By Additional/Joint/Deputy/Assistant Commissioner Of Income Tax/Income Tax Department, Ministry Of Finance, Delhi – Respondent
Writ Petition No. 34780 of 2025 (T-IT)
Decided On : 21-11-2025
| Table of Content |
|---|
| 1. petitioner seeks reliefs including quashing of multiple notices. (Para 2) |
| 2. court notes non-compliance with statutory notice period. (Para 3) |
| 3. discusses requirements under section 148a of the act. (Para 5) |
ORDER :
S.R. KRISHNA KUMAR, J.
Sri E I Sanmati, learned counsel accepts notice for respondents.
2. In this petition, the petitioner seeks the following reliefs:
"Wherefore it is prayed that this Hon'ble Court be pleased to :
1. Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the Show-cause notice under section 144 of the Act dated 17.11.2023 issued by the Respondent No.1 for the assessment year 2018-19 bearing DIN No. ITBA/AST/F/144(SCN) (F)/2023- 24/1058037264(1) and copy of the same is referred as Annexure 'A1'.
II. Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the Show-cause notice dated 26.12.2023 issued by the Respondent No.1 for the assessment year 2018-19 bearing DIN No. ITBA/AST/F/144 (SCN)/202324/1059045622(1) and copy of the same is referred as Annexure 'A2'.
iii. Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the Assessment order dated 23.01.2024 passed by the Respondent No.1 for the assessment year 2018-19 under section 147 read with section 144 read with section 144B of the Act bearing DIN No. ITBA/AST/S/147/2023-24/1060008980(1) and copy of the same is referred as Annexure 'A3'.
iv. Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the Computation sheet dated 23.01.2024 issued by the Respondent No.1 for the assessment year 2018-19 bearing DIN & Document Number ITBA/AST/S/183/2023-24/1060008994(1) and copy of the same is referred as Annexure 'A4'.
v. Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the Demand notice dated 23.01.2024 issued by the Respondent No.1 for the assessment year 2018-19 under section 156 of the Act bearing DIN & Notice No. ITBA/AST/S/156/2023- 24/1060009161(1) and copy of the same is referred as Annexure 'A5'.
vii. Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the Show-cause notice dated 04.10.2023 issued by the Respondent No.1 for the assessment year 2018-19 under section 274 read with section 272A(1) (d) of the Act bearing DIN No. ITBA/PNL/S/272A(1)(d)_FL/2023-24/1056771896(1) and copy of the same is referred as Annexure 'A6'.
vii. Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the Penalty order dated 26.04.2024 passed by the Respondent No.1 for the assessment year 2018-19 under section 272A(1) (d) of the Act bearing DIN No. ITBA/PNL/F/272A(1)(d)/2024- 25/1064400710(1) and copy of the same is referred as Annexure 'A7'.
viii. Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the Computation sheet dated 26.04.2024 issued by the Respondent No.1 for the assessment year 2018-19 bearing DIN & Order Number ITBA/PNL/S/272A(1)(d)_FL/202324/1056771896(1) and copy of the same is referred as Annexure 'A8'.
ix. Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the Demand notice dated 26.04.2024 issued by the Respondent No.1 for the assessment year 2018-19 under section 156 of the Act bearing DIN & Notice No. ITBA/PNL/S/156/2024- 25/1064396497(1) and copy of the same is referred as Annexure 'A9'.
X. Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the Show-cause notice dated 23.01.2024 issued by the Respondent No.1 for the assessment year 2018-19 under section 274 read with section 270A of the Act bearing DIN No. ITBA/PNL/S/270A/202324/1060009071(1) and copy of the same is referred as Annexure 'A10'.
xi. Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the Penalty order dated 24.07.2024 passed by the Respondent No.1 for the assessment year 2018-19 under section 272A(1)(d) of the
Notices issued under Section 148A(b) must provide a minimum of seven days for a response; failure to do so renders them invalid.
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 and orders issued under the Income Tax Act were quashed as time-barred, adhering to Supreme Court mandates on limitation periods.
Notices under Section 148 of the Income Tax Act issued beyond prescribed limitation are invalid as per Supreme Court directives.
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 issued for reassessment under the Income Tax Act must adhere to statutory time limits; those issued beyond the time limit are considered invalid.
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.
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