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IN THE HIGH COURT OF KARNATAKA AT BENGALURU
S.R.KRISHNA KUMAR
mkr.enterprises private limited, Rep By Its Director, Sri. M.R. Aravind S/o. Sri. M.K. Ramachandra – Appellant
Versus
National Faceless Assessment Centre, Rep By Addl/Joint/Deputy Assistant Commissioner Of Income Tax – Respondent
| Table of Content |
|---|
| 1. petitioner seeks relief through writ. (Para 1) |
| 2. mandatory notice under section 143(2) required. (Para 2 , 4 , 5) |
| 3. non-issuance of notice invalidates proceedings. (Para 3) |
| 4. assessment orders quashed due to procedural failure. (Para 6) |
ORDER :
S.R.KRISHNA KUMAR, J.
1. In this petition, petitioner seeks for the following reliefs:-
“ i) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the assessment order dated 30.03.2022 passed under section 147 rws 144 r/ws 144B of the Income Tax Act, 1961 for the assessment year 2013-14 by the Respondent No.1 bearing DIN No. ITBA/AST/S/147/2021-22/1042034413 (1) herein marked as Annexure - A1.
ii) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the computation sheet dated 30.03.2022 issued by the Respondent No.1 for the assessment year 2013-14 bearing DIN and Document No. ITBA/AST/S/116/2021-22/1042034467(1) herein marked as Annexure - A2.
iii) Issue a writ Certiorari or direction in the nature of a writ of certiorari quashing the notice of demand issued under section 156 of the Act dated 30.03.2022 by the Responentino.8 assessment for the year 2013-14 beari
Failure to issue notice under Section 143(2) invalidates the assessment order, as it is a mandatory procedure under the Income Tax Act.
Failure to issue notice u/s 143(2) after valid return (filed within COVID extensions) in reassessment proceedings renders assessment invalid and a nullity, as it is a mandatory jurisdictional require....
Notice u/s.143(2) mandatory for assessments u/s.143(3)/144/147; non-issuance quashes proceedings.
Issuance of notice under section 143(2) is mandatory jurisdictional requirement in reassessment proceedings even for belated returns under section 148; non-issuance renders assessment void ab initio,....
Issuance of notice u/s.143(2) is mandatory and sine qua non for valid reassessment u/s.143(3) r.w.s.147; its absence renders assessment void ab initio.
In reassessment u/s 147 on return filed u/s 148 (deemed u/s 139), notice u/s 143(2) mandatory within time limit for jurisdiction u/s 143(3); delay incurable by s.292BB. (28 words)
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