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IN THE HIGH COURT OF KARNATAKA AT BENGALURU
S.R.KRISHNA KUMAR
Aprameya Radhakrishna – Appellant
Versus
Deputy/Assistant Commissioner Of Income Tax Circle 6(1)(1), Bangalore – Respondent
| Table of Content |
|---|
| 1. petition seeks quashing of notices and orders due to limitation. (Para 1 , 3 , 4) |
| 2. court analyzes procedural requirements based on past judgments. (Para 2 , 7 , 9) |
| 3. respondent argues there is no merit in the petition. (Para 5 , 6) |
| 4. court concludes notices and orders are invalid due to timing. (Para 8) |
ORDER :
S.R. KRISHNA KUMAR, J.
In this petition, petitioner seeks for the following reliefs:-
“(a) Quashing the instruction bearing No.1/2022 (F.No.279/Misc/M-51/2022-ITJ) dated 11.05.2022 issued by the 3rd Respondent (Annexure-G), to the extent questioned herein;
(b) Quashing the order dated 29.07.2022 bearing No.ITBA/COM/F/17/2022-23/1044301602(1) (Annexure- K) passed by the 1st Respondent under Section 148A(d) of the Act, rejecting the Petitioner’s objection as to the initiation of the reassessment proceedings for the assessment year 2016-17;
(c) Quashing the notice dated 29.07.2022 issued by the 1st Respondent (Annexure-L) under Section 148 of the Act for the assessment year 2016-17; and
(d) Pass such other or further orders as this Hon’ble Court may deem fir in the facts and circumstances of the case, in the interest of justice and equity.”
2. Heard learned counse
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 under sections 148 and 148A(d) of the Income Tax Act beyond the specified limitation period are invalid and subject to quashing.
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 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.
Notices and orders issued under the Income Tax Act were quashed as time-barred, adhering to Supreme Court mandates on limitation periods.
Notices issued beyond the limitation period established by the Income-tax Act and relevant Supreme Court directives are deemed invalid.
Notices under Section 148 of the Income Tax Act issued beyond prescribed limitation are invalid as per Supreme Court directives.
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