- 1 - HC-KAR NC: 2025:KHC:45019 WP No. 29557 of 2018 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 6TH DAY OF NOVEMBER, 2025 BEFORE THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 29557 OF 2018 (T-IT) BETWEEN: ACQUA BOREWELLS PRIVATE LIMITED A PRIVATE LIMITED COMPANY INCORPORATED UNDER THE COMPANIES ACT, 1956, OFFICE AT 7TH MILE, BREWERY HOUSE, KANAKPURA ROAD, BENGALURU-560 062, REPRESENTED BY ITS DIRECTOR, SRI. K. L. SWAMY. …PETITIONER ( BY SRI. SHANKAR.A., SENIOR ADVOCATE FOR SRI. S. SUKUMAR & SMT. SWATHI SUKUMAR, ADVOCATES) AND: 1. THE ADDL. COMMISSIONER OF INCOME TAX RANGE-1 (1), BMTC BUILDING, 80 FEET ROAD, 6TH BLOCK, KORAMANGALA, BENGALURU-560 095. 2. THE INCOME TAX OFFICER WARD-1 (1) (1), ROOM NO. 201, 2ND FLOOR, BMTC BUILDING, 80 FEET ROAD, 6TH BLOCK, KORAMANGALA, BENGALURU - 560 095. …RESPONDENTS (BY SRI. M. DILIP & SRI. Y.V. RAVIRAJ, ADVOCATES) THIS W.P IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE ORDER OF PANALTY PASSED BY RESPONDENT NO.2 UNDER SECTION 271 (1)(c) OF THE ACT, DATED 29.06.2018 MARKED AS ANNEXURE-A FOR THE A.Y.2010-11 AND ETC. THIS PETITION, COMING ON FOR PRELIMINARY HEARING IN ‘B’ GROUP, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: Digitally signed by CHANDANA B M Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:45019 WP No. 29557 of 2018 CORAM: HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR ORAL ORDER In this petition, petitioner seeks for the following reliefs:- “ a) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the order of penalty passed by Respondent NO.2 under Section 271(1) (c) of the Act, dated: 29.06.2018 marked as Annexure-A for the A.Y. 2010-11. b) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the notice of demand issued U/s 156 of the Act pursuant to the above impugned penalty order passed u/s 271(1)(c) of the Act, by the Respondent No. 2 on 29.06.2018 for the assessment years 2010-11 marked as Annexrue-A1. c) And pass such other orders as this Hon’ble Court deems fit and proper in the interest of justice and equity.” 2. Heard learned Senior counsel for the petitioner and learned counsel for the respondents and perused the material on record. 3. A perusal of the material on record will indicate that the impugned penalty order dated 29.06.2018 and demand notice dated 29.06.2018 were preceded by assessment order dated 31.12.2017, notices etc., all of which were assailed by the - 3 - HC-KAR NC: 2025:KHC:45019 WP No. 29557 of 2018 petitioner herein W.P.No.6403/2018 filed on 12.02.2018, during the pendency of which, the 2nd respondent has passed the impugned penalty order and issued the impugned demand notice, both dated 29.06.2018 which are assailed in the present petition. 4. By final order dated 06.11.2025, this Court allowed the aforesaid W.P.No.6403/2018 as hereunder:- 12. In the result, I pass the following:- ORDER (i) Petition is hereby allowed. (ii) The impugned notice at Annexure-A1 dated 30.03.2017, Order at Annexure-A2 dated 31.12.2017, demand notice at Annexure-A3 dated 31.12.2017 and penalty notice at Annexure-A4 dated 31.12.2017 and all further proceedings pursuant thereto are hereby quashed. 5. In view of the aforesaid order passed in W.P.No.6403/2018 dated 06.11.2025, the impugned penalty order and demand notice both dated 29.06.2018 at Annexures-A and A1 are also hereby quashed. 6. Petition is allowed accordingly. Sd/- (S.R.KRISHNA KUMAR) JUDGE SV/SRL