Back
IN THE HIGH COURT OF KARNATAKA AT BENGALURU
S.R.KRISHNA KUMAR
Kumara Lingappa – Appellant
Versus
Assistant Commissioner Of Income Tax – Respondent
| Table of Content |
|---|
| 1. petitioner seeks quashing of income tax notice. (Para 1 , 3) |
| 2. contentions on the validity of the search warrant. (Para 4 , 5) |
| 3. court observes prior case influences the current dispute. (Para 6) |
ORDER :
S.R.KRISHNA KUMAR, J.
1. In this petition, petitioner seeks quashing of the impugned Notice issued by the 1st respondent to the petitioner for the assessment year 2018-19 under Section 153C of the Income Act, 1961 (for short ‘the I.T. Act’) and for other reliefs.
2. Heard learned counsel for the petitioner and learned counsel for the respondents – Revenue and perused the material on record.
3. A perusal of the material on record will indicate that on 25.04.2018, the respondents obtained a warrant of authorization under Section 132 of the I.T. Act and Rule 112 of the I.T. Rules in relation to one J.Babuji and in respect of residential premises of the petitioner at No.48, 15th Cross, Nimishamba Layout, Mysore. In pursuance of the same, the respondents conducted a search in the aforesaid premises of the petitioner during the period from 25.04.2018 to 26.04.2018 and recorded the statement of the petitioner, pursuant to which, the respondents prepared a satisfaction note
A person may only be assessed under Section 153C of the Income Tax Act if they are not the 'searched person'; procedural safeguards must precede assessment actions.
For invoking Section 153C, the petitioner must not be treated as a non-searched person; proper jurisdiction requires a satisfaction note linking seized documents to undisclosed income of another part....
The court held that a petitioner searched under Section 132 of the Income Tax Act cannot be treated as a non-searched person for proceedings under Section 153C, and thus impugned notices issued again....
The court ruled that assessment orders under Section 153C of the Income Tax Act are void if the petitioner was a searched person and no incriminating evidence was found linking them to potential undi....
Satisfaction note u/s 153C invalid if it fails to explicitly state seized materials belonging to assessee have bearing on total income determination; proceedings and assessments quashed as bad in law....
The court held that in cases of search under Section 132, the provisions of Section 153A apply mandatorily, overriding Section 147 and 148, unless incriminating material is found.
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
