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IN THE HIGH COURT OF KARNATAKA AT BENGALURU
S.R.KRISHNA KUMAR
Sannabhathappa, Son Of Late Sri Nagappa – Appellant
Versus
Income Tax Officer Ward 6(3)(1), Bengaluru, The Jurisdictional Officer, Under The Income Tax Act 1961 – Respondent
ORDER :
S.R.KRISHNA KUMAR, J.
In this petition, petitioner seeks for the following reliefs:-
“a. Issue a writ of certiorari or any other suitable writ for quashing of the digitally signed and electronically communicated notice u/s 148A(b) of the Income Tax Act, 1961 dated 23/03/2022 issued by the Respondent No. 1 for the Assessment Year 2015-16 which bears the DIN viz., ITBA/AST/F/148A(SCN)/ 2021-22/1041332854(1) and enclosed as Annexure –B1.
b. Issue a writ of certiorari or any other suitable writ for quashing of the digitally signed and electronically communicated order u/s 148A(d) of the Income Tax Act, 1961 dated 04/04/2022 issued by the Respondent No. 1 for the Assessment Year 2015-16 which bears the DIN viz., ITBA/AST/F/148A/2022-23/1042494205(1) enclosed as Annexure C.
c. Issue a writ of certiorari or any other suitable writ for quashing of the digitally signed and electronically communicated notice u/s 148 of the Income Tax Act, 1961 dated 04/04/2022 issued by the Respondent No. 1 for the Assessment Year 2015-16 which bears the DIN viz., ITBA/AST/S/148_1/2022-23/1042496210(1)and enclosed as Annexure D.
d. Issue a writ of certiorari or any other suitable writ for quashing of the d
Notices under Section 148 of the Income Tax Act issued beyond prescribed limitation are invalid as per Supreme Court directives.
Notices and orders issued under the Income Tax Act were quashed as time-barred, adhering to Supreme Court mandates on limitation periods.
Notices issued under the Income Tax Act beyond the statutory limitation set by Supreme Court precedents are invalid and must be quashed.
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 Section 148A(b) must provide a minimum of seven days for a response; failure to do so renders them invalid.
Notices issued beyond the limitation period established by the Income-tax Act and relevant Supreme Court directives are deemed invalid.
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