Marvin Lifestyle INDIA PVT LTD vs. The Income Tax Officer
Held
The High Court found the Assessment Order did not adequately consider the petitioner's explanation regarding GST compliance requirements for inter-branch transfers or the supporting documents provided. It quashed the impugned order and restored the proceedings to the jurisdictional Assessing Officer for a complete adjudication, requiring due consideration of all documents and a reasoned order.
Facts
Marvin Lifestyle India Pvt Ltd challenged an Income Tax assessment order adding Rs. 6.96 crores under Section 68 for Sundry Creditors. The petitioner argued this amount represented inter-branch inventory transfers between its Head Office and Delhi Branch, for which invoices were issued to comply with GST laws and recorded as an internal accounting entry. The Assessing Officer deemed the genuineness of the creditors unproven.
Key Issues
Whether the inter-branch inventory transfers, accounted for to meet GST compliance, constituted genuine transactions, and if the Assessing Officer adequately examined the petitioner's explanation and supporting documents.
Sections Cited
Section 143(3), Section 144B, Section 68, Section 115BBE, Section 271AAC(1)
AI-generated summary — verify with the full judgment below
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HC-KAR
CNR: KAHC010297992026 NC: 2026:KHC:46018 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 25TH DAY OF AUGUST, 2026 BEFORE THE HON'BLE MR. JUSTICE B M SHYAM PRASAD WRIT PETITION NO. 13231 OF 2026 (T-IT)
BETWEEN:
MARVIN LIFESTYLE INDIA PVT LTD REGISTERED UNDER COMPANIES ACT 1956, REPRESENTED BY ITS DIRECTOR, FLAVIA MOROS, AGED 40 YEARS, W/O SANTHOSH FRANCIS MORAS, NO. 148, SUBBAIAH CIRCLE, LALBAGH ROAD, BANGALORE 560027
…PETITIONER (BY SRI. RAVI SHANKAR S V., ADVOCATE)
AND:
THE INCOME TAX OFFICER WARD 4(1)(3), BANGALORE 560095. 2. NATIONAL FACELESS ASSESSMENT CENTRE ADDITIONAL/JOINT/DEPUTY/ ASSISTANT COMMISSIONER OF INCOME TAX/INCOME TAX OFFICER, INCOME TAX DEPARTMENT, VANAMALA N Location: HIGH COURT OF KARNATAKA HC-KAR
CNR: KAHC010297992026 NC: 2026:KHC:46018 MINISTRY OF FINANCE, ROOM NO. 401, 2ND FLOOR, E-RAMP, JAWAHARLAL NEHRU STADIUM, DELHI 110003. …RESPONDE
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