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IN THE HIGH COURT OF KARNATAKA AT BENGALURU
S.R.KRISHNA KUMAR
Wonder Global India Technology Centre Private Limited – Appellant
Versus
Assessment Unit Income Tax Department – Respondent
ORDER :
S.R. KRISHNA KUMAR, J.
In this petition, petitioner seeks for the following reliefs:-
a) Call for records;
b) Issue a writ of certiorari or any other appropriate writ, order, or direction quashing the impugned Final Assessment Order dated 03.03.2025 (Annexure A) bearing No. DIN ITBA/AST/s/143(3)/2024- 25/1073945093 (1) passed by Respondent No. 1 under Section 143 (3) read with Section 144C (3) and 144B of the Income-tax Act, 1961 in the interest of justice;
c) Issue a writ of certiorari or any other appropriate writ, order, or direction quashing the consequential Notice of Demand (Annexure B) bearing No. ITBA/AST/S/156/2024-25/1073946390(1) dated 03/03/2025 issued by the Respondent No.1 under Section 156 of the Act in the interest of justice; A
d) Issue a writ of certiorari or any other appropriate writ, order, or direction quashing the Show Cause Notice under Section 274 read with Section 270A of the Act for the Assessment Year 2022-23 (Annexure D) bearing NO. ITSA/PNL/S/270A/2024-25/1073945278 (1) dated 03/03/2025 in the interest of justice;
e) Issue a writ of mandamus directing the Respondents to restore the assessment proceedings to the stage of Section 144C (5) of the Act an
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 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 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.
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.
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....
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