TaxTMI 
TaxTMI 
2026 (6) TMI 506
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....al No. 497 of 2026, Writ Appeal No. 602 of 2026, Writ Appeal No. 610 of 2026, Writ Appeal No. 615 of 2026, Writ Appeal No. 624 of 2026, Writ Appeal No. 625 of 2026, Writ Appeal No. 658 of 2026 Writ Appeal No. 659 of 2026, Writ Appeal No. 664 of 2026, Writ Appeal No. 748 of 2026, Writ Appeal No. 749 of 2026, Writ Appeal No. 757 of 2026, Writ Appeal No. 771 of 2026, Writ Appeal No. 819 of 2026, Writ Appeal No. 821 of 2026, Writ Appeal No. 825 of 2026, Writ Appeal No. 826 of 2026, Writ Appeal No. 827 of 2026, Writ Appeal No. 828 of 2026, Writ Appeal No. 829 of 2026, Writ Appeal No. 835 of 2026, Writ Appeal No. 838 of 2026, Writ Appeal No. 842 of 2026, Writ Appeal No. 854 of 2026, Writ Appeal No. 1051 of 2026, Writ Appeal No. 1053 of 2026, Writ Appeal No. 1054 of 2026, Writ Appeal No. 1055 of 2026, Writ Appeal No. 1056 of 2026 Writ Appeal No. 1057 of 2026, Writ Appeal No. 1058 of 2026, Writ Appeal No. 1059 of 2026, Writ Appeal No. 1066 of 2026, Writ Appeal No. 1074 of 2026, Writ Appeal No. 1075 of 2026, Writ Appeal No. 1080 of 2026, Writ Appeal No. 1087 Of 2026, Writ Appeal No. 1098 of 2026, Writ Appeal No. 1099 of 2026, Writ Appeal No. 1105 of 2026, Writ Appeal No. 1106 of 2026, Writ ....
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....andra Reddy Ravi Kumar S/O Late Sri. Govindappa, Sri. Anand Gollahalli Shivaprasad S/O Sri. Dr.G. Shivaprasad, M/S Divyasree Tarbus Builders Pvt. Ltd., Rayashettypura Chikkligegowda Ravish, Gmr Hyderabad Vijayawada Expressways Private Limited, Shankaranarayana Sudarshan S/O Shankaranarayana, Gmr Vemagiri Power Generation Ltd, M/S. Navnidhi Infrastructure Private Limited, M/S. Hi-Q Electronics Private Limited, Jaymala Nagaraja Rao W/O Late Sri. R. Nagaraja Rao, M/S. Hassan Mangalore Rail Development Company Limited, Sughosh Nagendra S/O Late H.S. Nagendra, Ntt Data Information Processing Services Private Limited, Balaji Raman S/O Sri. S. Raman, Gmr Sez And Port Holdings Limited, Sri. Nagendra Credit Co-Operative Society Limited, Sri. Mamballi Sundar Vijayendra S/O Late P. Sundar, Rukmini Venkatappa W/O Ramakrishna C.T, Shri. Mangalapura Dasharathy Ashok Nag S/O M.V. Dasharathy, Mr. Bhuvanendragowda S/O Late Gavi Range Gowda, M/S Akhila Bharth Sri Vasavi Penugonda Trust, Mr Arjun Chitlur Shivakumar S/O. C R Shivakumar, Nandita Anilkanth Mehta D/O Anitha Hanilal Mehta, Shivamma W/O Siddappa, Sri Mohammed Sait, M/S Nishi Forex And Leisure Private Limited, M/S Amd India Private Limited,....
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....kar S.V And Sri. Sharan S Banad, Advocates Sri. Prakash D, Advocate Sri. Sandeep Huilgol, Advocate Sri. Annamalai S, Advocate Smt. Girija G.P., Advocate Sri. Aadith Sridhar, Advocate Sri. Bharath Kumar V., Advocate For R1 And R2 Sri. Hemant Venkatray Pai., Advocate Smt. Lochana S. Babu, Advocate Sri. Surya Kanth C.S., Advocate Sri. Shreehari Kutsa, Advocate Sri. K.R. Pradeep, Advocate ORAL JUDGMENT PER: HON'BLE MR. JUSTICE S.G.PANDIT: The above writ appeals are part of a batch of Writ Appeals filed under Section 4 of the Karnataka High Court Act, 1961 directed against the learned Single Judge's orders allowing the writ petitions, whereunder the respondent/assessee had challenged the notice(s) issued under Sections 148/148A of the Income Tax Act, 1961 (for short, 'the Act') and/or reassessment order passed under Section 147 of the Act. 2. The above writ appeals are listed on the memo moved by learned counsel for the appellants/Revenue and the matter was taken up for final disposal with the consent of learned counsel appearing for the parties. 3. Learned counsel appearing for the parties bring to the notice of this Court the order passed by the Hon'ble Apex Cou....
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....aceless Assessing Officer (FAO), the subsequent quasi-judicial adjudication of such notices was to be undertaken by the FAOs. 18. It is urged that, in light of the divergent views taken by the High Courts owing to perceived ambiguity in the existing law, Parliament has now made the clarificatory amendment with retrospective effect from 01.04.2021, the date on which the original provisions came into force, and that the alleged anomalous situation, if any, has been removed. It was additionally submitted that the power to enact retrospective amendments is well settled in law, and that fresh notices will now be issued to assessees in accordance with the clarified position, so that pending reassessment proceedings may be concluded in accordance with law. 19. Conversely, it has been vehemently urged on behalf of the assessees that the new Amendment is not 'clarificatory' in nature but is rather an abortive attempt to fasten penal liability retrospectively, which is impermissible under law. It is their contention that the amending laws having antedated civil consequences ought to be construed strictly. 20. In all fairness, we may add that several other contentio....
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....the High Courts. 28. The High Courts are requested to decide the matters preferably by 30.09.2026. Learned counsel for the parties undertake to extend full cooperation to the High Courts in this regard. No adjournments may be granted by the High Courts on mere asking of the parties." 4. Learned counsel appearing for the parties seek disposal of the above writ appeals in terms of the order passed by the Hon'ble Apex Court, referred to above. Further, learned counsel appearing for the respondent/assessee seeks liberty to lay challenge to Section 147A of the Act in terms of the liberty granted by the Hon'ble Apex Court. 5. Learned Senior counsel Sri. K.K. Chythanya also brings to the notice of this Court, order dated 04.05.2026 in SLP(C).No.8682/2024 passed by the Hon'ble Apex Court taking note of the order dated 10.04.2026 in Civil Appeal.No.4716/2026, which reads as follows: "7. Consequently, keeping in mind the reasons set out in order dated 10.04.2026, the impugned judgment in each appeal is set aside and the instant appeals are disposed of by remitting the matters to the jurisdictional High Courts for redetermination of the issues. As observed ....
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....n W.P. No.32231/2025 (T-IT), dated 07.11.2025 in W.P. No.10103/2025 (T-IT), dated 24.09.2025 in W.P. No.33109/2024 (T-IT), dated 17.11.2025 in W.P. No.34260/2025 (T-IT), dated 28.08.2025 in W.P. No.17352/2022 (T-IT), dated 29.10.2025 in W.P. No.31047/2024 (T-IT), dated 16.10.2025 in W.P. No.28484/2025 (T-IT), dated 16.10.2025 in W.P. No.26476/2025 (T-IT), dated 10.10.2025 in W.P. No.29554/2025 (T-IT), dated 11.11.2025 in W.P. No.19179/2024 (T-IT), dated 13.10.2025 in W.P. No.27236/2025 (T-IT), dated 16.10.2025 in W.P. No.28502/2025 (T-IT), dated 03.12.2025 in W.P. No.36426/2025 (T-IT), dated 04.09.2025 in W.P. No.21221/2025 (T-IT), dated 28.08.2025 in W.P. No.35113/2024 (T-IT), dated 24.09.2025 in W.P. No.4377/2025 (T-IT), dated 04.09.2025 in W.P. No. 19658/2024 (T-IT), dated 28.08.2025 in W.P. No.14767/2024 (T-IT), dated 13.10.2025 in W.P. No.28823/2025 (T-IT), dated 08.09.2025 in W.P. No.18965/2024 (T-IT), dated 28.08.2025 in W.P. No.19581/2024 (T-IT), dated 24.09.2025 in W.P. No.27681/2025 (T-IT), dated 28.08.2025 in W.P. No.10890/2024 (T-IT), dated 28.08.2025 in W.P. No.17003/2024 (T-IT), dated 13.10.2025 in W.P. No.28391/2025 (T-IT), dated 13.10.2025 in W.P. No.28937/2025 (T-I....