- 1 - HC-KAR NC: 2025:KHC:46681 WP No. 11064 of 2024 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 13TH DAY OF NOVEMBER, 2025 BEFORE THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 11064 OF 2024 (T-IT) BETWEEN: PUTTAMADAIAH VISHAKANTA S/O LATE SRI PUTTAMADAIAH, AGED ABOUT 54 YEARS, GOMATHA ENTERPRISES NO.541,2ND CROSS, MARUTHI TEMPLE ROAD, KUVEMPUNAGAR, MYSORE – 570 023. …PETITIONER (BY SRI. ANNAMALAI S, ADVOCATE) AND: 1. ASSESSMENT UNIT INCOME TAX DEPARTMENT, REP BY ADDITIONAL JOINT DEPUTY ASSISTANT COMMISSIONER OF INCOME-TAX/, INCOME TAX OFFICER, INCOME TAX DEPARTMENT, MINISTRY OF FINANCE, ROOM NO.401 2ND FLOOR E RAMP JAWAHARLAL NEHRU STADIUM DELHI – 110 003. 2. THE JOINT COMMISSIONER OF INCOME TAX RANGE 2 MYSORE, INCOME TAX OFFICE, 21/16 RESIDENCY ROAD, NAZAEBAD MYSURU 570 010. …RESPONDENTS (BY SRI.ARAVIND.V.CHAVAN, ADVOCATES) THIS W.P IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE PENALTY ORDER PASSED BY THE R1 UNDER SECTION 271E OF THE INCOME-TAX ACT, 1961 DATED 17/03/202 BEARING DIN NO. ITBA/PNL/F/271E/2021- Digitally signed by CHANDANA B M Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:46681 WP No. 11064 of 2024 22/1040989118(1) FOR THE ASSESSMENT YEAR 2013-14 HEREIN MARKED AS ANNEXURE-A1. THIS PETITION, COMING ON FOR ORDERS, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR ORAL ORDER In this petition, petitioner seeks for the following reliefs:- “ i) Issue a writ of Certiorari and direction in the nature of a writ of Certiorari quashing the penalty order passed by the Respondent No. 1 under section 271E of the Income-tax Act, 1961 dated: 17/03/2022 bearing DIN No. ITBA/PNL/F/271E/2021-22/1040989118(1) for the Assessment year 2013-14 herein marked as Annexure-A1. ii) Issue a writ of Certiorari and direction in the nature of a writ of certiorari quashing the computation sheet issued pursuant to the penalty order passed by the Respondent No. 1 under section 271E of the Act, dated 17/03/2022 bearing DIN No. ITBA/PNL/F/271E/2019-20/1025334582(1) for the Assessment year 2013-14 herein marked as Annexure-A2. iii) Issue a writ of Certiorari and direction in the nature of a writ of certiorari quashing the demand notice u/s 156 issued pursuant to the penalty order passed by the Respondent No. 1 under section 271E of the Act, dated 16/03/2022 bearing DIN No. ITBA/PNL/S/156/2021- 22/1040988996(1) for the Assessment year 2013-14 herein marked as Annexure-A3. - 3 - HC-KAR NC: 2025:KHC:46681 WP No. 11064 of 2024 iv) Issue a writ of Certiorari and direction in the nature of a writ certiorari quashing the penalty notice u/s 274 read with section 271E of the Income Tax Act, 1961 issued by the Respondent No. 2, dated 18/02/2020 bearing DIN No. ITBA/PNL/F/271E/2019-20/1025334582(1) for the Assessment year 2013-14 herein marked as Annexure-A4. v) pass such other orders as this Hon'ble Court deems fit proper in the interest of justice and equity.” 2. Heard learned counsel for the petitioner and learned counsel for the respondents – revenue and perused the material on record. 3. A perusal of the material on record will indicate that on 27.02.2022, the respondents purported to have issued the impugned show cause notice under Section 271E of the I.T.Act for the Assessment year 2013-14, while the said notice would indicate that the respondents granted only time up to 02.03.2022 for the petitioner to submit response / reply which is clearly a very short / small period of time and consequently, the impugned order passed by the respondents taking into account the fact that the petitioner did not submit any reply/ response, thereby violating the principles of natural justice, the impugned order deserves to be set aside and in order to provide an opportunity to the petitioner to submit his - 4 - HC-KAR NC: 2025:KHC:46681 WP No. 11064 of 2024 reply to the impugned show cause notice dated 27.02.2022, the matter be remitted back to the respondents for reconsideration afresh and proceed further in accordance with law. 4. In the result, I pass the following:- ORDER (i) Petition is hereby allowed. (ii) The impugned penalty order at Annexure-A1 dated 17.03.2022, the computation sheet at Annexure-A2 dated 17.03.2022 and demand notice at Annexure-A3 dated 16.03.2022 passed by the 1st respondent are hereby set aside / quashed. (iii) The matter is remitted back to the respondents for reconsideration afresh to the stage of submitting reply to the show cause notice dated 27.02.2022 and proceed further in accordance with law. (iv) Liberty is reserved in favour of the petitioner to submit additional pleadings, documents, etc., to the respondents, who shall consider the same and proceed further in accordance with law. Sd/- (S.R.KRISHNA KUMAR) JUDGE Srl.