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IN THE HIGH COURT OF KARNATAKA AT BENGALURU
S.R.KRISHNA KUMAR
Ajit Kumar Sahoo Son Of Sri Dolgobinsahoo – Appellant
Versus
Deputy Commissioner Of Income Tax – Respondent
ORDER :
S.R.KRISHNA KUMAR, J.
In this petition, petitioner seeks the following reliefs:
“a) Issue a writ of certiorari or a direction in the nature of writ of certiorari quashing the impugned order dt.10.07.2024 bearing No.ITBA/COM/F/17/2024-25/1066561592(1) by the Respondent 1 for the assessment year 2016-17- Digitally signed (ANNEXURE-‘H');
b) Issue a writ of certiorari or a direction in the nature of writ of certiorari quashing the impugned assessment order along with demand notice dt.31.01.2025 bearing No.ITBA/AST/M/147/2024-25/1072927250(1) by the Respondent 1 for the assessment year 2016-17 (ANNEXURE-‘J');
c) Issue a writ of prohibition or a direction in the nature of writ of prohibition restraining the Respondent -1 from proceedings further in the matter of recovery in pursuance of the impugned assessment order along with demand notice dt.31.01.2025 bearing No. ITBA/AST/M/147/2024-25/1072927250(1) (ANNEXURE-J);
d) Issue a writ of mandamus or a direction in the nature of writ of mandamus directing the Respondent- 1 to consider the submission of the petitioner as the same is filed within the stipulated time limit.
e) Issue a writ of mandamus or a direction in the nature of writ of ma
The assessing officer must await the Dispute Resolution Panel's decision before proceeding with the final assessment, as outlined in Section 144C of the Income Tax Act, ensuring adherence to procedur....
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 ....
The Assessing Officer must await directions from the Dispute Resolution Panel before finalizing assessments after taxpayer objections, as mandated by the Income Tax Act, ensuring compliance with stat....
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.
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....
Assessment orders beyond mandatory statutory timelines are invalid and liable to be quashed.
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.
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