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THE HIGH COURT OF KARNATAKA
S.R.KRISHNA KUMAR, J
M/S. SHANKARANARAYANA CONSTRUCTIONS PRIVATE LIMITED – Appellant
Versus
THE ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE- 2 (4), BENGALURU – Respondent
| Table of Content |
|---|
| 1. jurisdiction and representation details of parties (Para 2) |
| 2. petitioner challenges the assessment order (Para 3 , 4) |
| 3. precedent based on a coordinate bench ruling (Para 5) |
| 4. court's observations on procedural flaws (Para 6 , 7 , 8 , 9 , 10) |
ORAL ORDER
In this Petition, petitioner seeks the following reliefs: "Wherefore it is prayed that this Hon'ble Court be pleased to:
a) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the assessment order dated 27.09.2023 passed under section 147 of the Income Tax Act, 1961 for the Assessment Year 2018-19 by the Respondent No.1 bearing DIN & Order No. ITBA/AST/S/147/2023-24/1056652389(1) herein marked as Annexure - A1.
b) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the computation sheet dated 27.09.2023 for the Assessment Year 2018-19 issued by the Respondent No.1 bearing DIN & Document No. ITBA/AST/5/186/2023-24/1056652443(1) herein marked as Annexure - A2.
c) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the notice of demand dated 27.09.2023 issued under section 156 of the Income Tax Act, 1961 for the Assess
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