Sri Parsam Mohan Murthy v. the Deputy Commissioner of Income Tax
Case brief
What is this about?
Karnataka HC (Bengaluru), WP No. 25164 of 2022 (T-IT), Justice S.R. Krishna Kumar, order dated 18.11.2025: petition disposed as infructuous. Underlying challenge: assessment order dated 21.04.2021 under s.153C r/w ss.144 and 153D, Income-tax Act 1961, AY 2017-18, on the ground that s.153C was invoked without incriminating material and without a satisfaction note. CIT(Appeals) order dated 20.11.2024 allowed the appeal, set aside the assessment and remanded for fresh adjudication. Deceased assessee represented by his legal representative. Relevant to: disposal of infructuous writ petitions after appellate remedy; search-case/s.153C assessment challenges left open below.
What did the court decide?
Writ petition disposed of as having become infructuous; petitioner's memo dated 18.11.2025 placed on record. (The memo had prayed that all contentions be kept open in the remanded proceedings before the Assessing Officer; the court did not separately pronounce on this.)