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of <h1>Karnataka High Court Quashes Section 153C Notices Due to Procedural Flaws, Upholds Writ Petitions in Exceptional Circumstances.</h1> The Karnataka High Court addressed the validity of writ petitions and Section 153C proceedings under the Income Tax Act, 1961. The court examined whether writ petitions could be entertained despite alternative remedies, citing exceptions like violations of natural justice and lack of jurisdiction. It found the writ petitions maintainable due to exceptional circumstances. Regarding Section 153C proceedings, the court identified procedural flaws, such as the absence of a valid satisfaction note by the Assessing Officer, leading to the quashing of notices and assessment orders. The judgment underscores principles of judicial review, statutory interpretation, and evidentiary standards in tax matters.
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