- 1 - HC-KAR NC: 2025:KHC:41939 WP No. 498 of 2023 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 23RD DAY OF OCTOBER, 2025 BEFORE THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO.498 OF 2023 (T-IT) BETWEEN: SOGEFI ENGINE SYSTEMS INDIA PVT. LTD., (FORMERLY SOGEFI-MNR ENGINE SYSTEMS INDIA PVT LTD) 54/3/B, EJIPURA MAIN ROAD VIVEK NAGAR, BANGALORE – 560 047. REP. BY ITS DIRECTOR, MR. AJAY KUMAR MANN (REGISTERED UNDER THE COMPANIES ACT, 1956) …PETITIONER (BY SRI. VENKATESH KUMAR S., ADVOCATE) AND: 1. THE DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 6(1)(1) BANGALORE BMTC BUILDING, 80 FEET ROAD, 6TH BLOCK, NEAR KHB GAMES VILLAGE KORAMANGALA BANGALORE-575 001. 2. PRINCIPAL COMMISSIONER OF INCOME TAX-1 BMTC BUILDING, 80 FEET ROAD KORAMANGALA BANGALORE – 560 095. …RESPONDENTS (BY SRI. M. DILIP, ADVOCATE) THIS W.P. IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH IMPUGNED ORDER DATED 29.07.2022 VIDE DIN.NO.ITBA/COM/F/17/2022-23/1044312461(1) PASSED BY THE R1 UNDER SECTION 148A(D) OF THE INCOME TAX ACT, 1961 (ANNEXURE A) AND ETC. Digitally signed by CHANDANA B M Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:41939 WP No. 498 of 2023 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 the following relief: “ a) Issue a writ of certiorari or writ in the nature of certiorari or any other appropriate writ, order or direction quashing and setting aside impugned order dated 29.07.2022 vide DIN No.ITBA/COM/F/17/2022-23/1044312461(1) passed by the Respondent No.1 under Section 148A(d) of the Income Tax Act, 1961 (Annexure-A); The impugned notice issued on 30.06.2021 vide DIN No. ITBA/AST/S//148/2021- 22/1033912166(1) passed by the Respondent No.1 under Section 148 of the Income Tax Act, 1961 (Annexure - C); and the impugned notice No.2 issued on 26.05.2022 vide DIN No.ITBA/COM/F/17/2022- 23/1043193650(1) passed by the Respondent No.1 under Section 148 of the Income Tax Act, 1961 (Annexure - B) and pass consequential Orders in the interest of justice and equity. b) Issue any writ or order or direction as this Hon'ble Court deems fit in the circumstances of the case in the interest of justice and equity.” 2. Heard learned counsel for the petitioner and learned counsel for the respondents and perused the material on record. - 3 - HC-KAR NC: 2025:KHC:41939 WP No. 498 of 2023 3. In addition to reiterating the various contentions urged in the petition and referring to the material on record, the learned counsel for the petitioner invited my attention to the impugned order in order to point out that pursuant to the Notice dated 26.05.2022 issued by the 1st respondent under Section 148A(b) of the Income Tax Act, 1961 (for short, ‘the I.T. Act’), the petitioner filed its reply to the said notice on 10.06.2022. Further, the 1st respondent passed an order dated 29.07.2022 under Section 148A(d) of the I.T. Act. The learned counsel for the petitioner submits that the reply submitted by the petitioner was partial in nature and before the petitioner could file its additional reply / documents, the respondent proceeded to pass the impugned order and therefore, the petitioner is before this Court by way of present petition. 4. Per contra, learned counsel for the respondents- revenue submits that there is no merit in the petition and that the same is liable to be dismissed. 5. A perusal of the impugned order will indicate that the petitioner filed its reply dated 10.06.2022 to the notice issued by - 4 - HC-KAR NC: 2025:KHC:41939 WP No. 498 of 2023 the petitioner dated 26.05.2022 and thereafter, the 1st respondent passed the impugned order dated 29.07.2022. It is the grievance of the petitioner that the petitioner intended to submit additional reply/documents to the aforesaid notice before which the 1st respondent has passed the impugned order. Under these circumstances, by adopting a justice oriented approach, I am of the considered opinion that the impugned notices, proceedings culminating in the impugned penalty order deserves to be set aside and the petitioner be given another opportunity to file additional reply / documents to the aforesaid notice dated 26.05.2022 and thereafter, the respondents shall consider the said reply / documents and proceed further in accordance with law. 6. In the result, I pass the following: ORDER (i) The petition is hereby allowed. (ii) The impugned order at Annexure-A dated 29.07.2022 passed by the 1st respondent is hereby set aside. (iii) The matter is remitted back to the 1st respondent for reconsideration afresh in accordance with law from the stage of - 5 - HC-KAR NC: 2025:KHC:41939 WP No. 498 of 2023 petitioner submitting additional reply to the notice dated 26.05.2022 issued by the 1st respondent. (iv) The 1st respondent shall consider the said additional reply / documents filed by the petitioner and proceed further in accordance with law. Sd/- (S.R.KRISHNA KUMAR) JUDGE SV List No.: 2 Sl No.: 69