- 1 - HC-KAR NC: 2025:KHC:40173 WP No. 26572 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 10TH DAY OF OCTOBER, 2025 BEFORE THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 26572 OF 2025 (T-IT) BETWEEN: BANGALORE ELECTRICITY SUPPLY COMPANY LIMITED, A COMPANY INCORPORATED UNDER THE COMPANIES ACT 1956, REPRESENTED BY ITS GENERAL MANAGER (CT AND GST), USHA H DAUGHTER OF SRI. HANUMANTHAIAH, AGED ABOUT 57 YEARS, BESCOM CORPORATE OFFICE, BLOCK A K.R. CIRCLE, BENGALURU 560001. PAN AACCB1412G. …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 DEPUTY / ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 2(1)(1), BMTC BUILDING, 80 FEET ROAD, 6TH BLOCK, KORAMANGALA, BENGALURU - 560 095. …RESPONDENTS (BY SRI. M. DILIP, ADVOCATE) Digitally signed by CHANDANA B M Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:40173 WP No. 26572 of 2025 THIS W.P. IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUION OF INDIA PRAYING TO ISSUE A WRIT OF CERTIORARI OR DIRECTION IN THE NATURE OF A WRIT OF CERTIORARI QUASHING THE PENALTY ORDER PASSED UNDER SECTION 270A OF THE ACT DATED 30/07/2025 BEARING DIN ITBA/PNL/F/270A/2025-26/1079095527(1) PASSED BY THE RESPONDENT NO. 1 FOR THE AY 2017-18 HEREIN MARKED AS ANNEXURE-A1. THIS PETITION, COMING ON FOR PRELIMINARY HEARING, 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 reliefs: " i) Issue a writ of Certiorari or direction in the nature of a writ of Certiorari quashing the penalty order passed under Section 270A of the Act dated: 30.07.2025 bearing DIN: ITBA/PNL/F/270A/2025--26/1079095527/(1) passed by the Respondent No.1 for the AY 2017-18 herein marked as Aneexure-A1. ii) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the computation sheet dated: 30.07.2025 bearing DIN & Order No.ITBA/PNL/S/270A2019-20/1023457656(1) issued by the Respondent No.1 for the AY 2017-18 herein marked as Annexure-A2. iii) Issue a writ of Certiorari or direction in the nature of a writ of Certiorari quashing the demand notice dated: 30.07.2025 bearing DIN & Notice No.ITBA/PNL/S/156-2025-26/10 79095499(1) issued by the Respondent No.1 for the AY 2017-18 herein marked as Annexure-A3. - 3 - HC-KAR NC: 2025:KHC:40173 WP No. 26572 of 2025 iv) And pass such other orders as this Hon'ble Court deems fit and proper in the interest of justice and equity." 2. Heard learned counsel for the parties and perused the material on record. 3. In addition to reiterating 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 assessment order dated 30.12.2019 passed by the 2nd respondent under Section143(3) of the Income Tax Act, 1961 (for short, ‘the I.T.Act’), the 1st respondent issued a notice dated 11.07.2025 under Section 270A of the I.T. Act. Subsequently, the petitioner filed its reply to the said notice vide Annexure-L dated 14.07.2025. Thereafter, the 1st respondent passed the impugned penalty order dated 30.07.2025 under Section 270A of the I.T. Act. It was contended that the 1st respondent did not consider the reply dated 14.07.2025 filed by the petitioner to the notice dated 11.07.2025 and proceeded to pass the impugned penalty order at Annexure-A dated 30.07.2025, - 4 - HC-KAR NC: 2025:KHC:40173 WP No. 26572 of 2025 thereby violating principles of natural justice and as such, the petitioner is before this Court by way of the 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 penalty order at Annexure-A dated 30.07.2025 will indicate that the petitioner filed its reply dated 14.07.2025 to the notice dated 11.07.2025 issued by the respondents but the same was not considered by the respondents while passing the aforesaid penalty order and as such, sufficient opportunity of hearing was not granted to the petitioner, thereby violating the principles of natural justice. Under these circumstances, by adopting a justice oriented approach and in order to give sufficient opportunity to the petitioner to contest the proceedings, I am of the considered opinion that the impugned notices, proceedings culminating in the impugned penalty order deserves to be set aside by directing the 1st respondent to consider the reply dated 14.07.2025 filed by the petitioner and thereafter proceed further in accordance with law. - 5 - HC-KAR NC: 2025:KHC:40173 WP No. 26572 of 2025 6. In the result, I pass the following:- ORDER (i) Petition is hereby allowed. (ii) The impugned penalty order at Annexure-A dated 30.07.2025 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 reply to the show cause notice dated 11.07.2025. (iv) Liberty is reserved in favour of the petitioner to submit additional reply / response along with documents, to the 1st respondent, who shall consider the same and proceed further in accordance with law. Sd/- (S.R.KRISHNA KUMAR) JUDGE Srl.