- 1 - HC-KAR NC: 2025:KHC:50568 WP No. 2441 of 2024 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 3RD DAY OF DECEMBER, 2025 BEFORE THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 2441 OF 2024 (T-IT) BETWEEN: RAJYA VOKKALIGARA SANGHA NO. 148, K R ROAD, VISVESWARA PURAM, BANGALORE – 560 004 (REPRESENTED BY ITS PRESIDENT MR. DODDAIAH HANUMANTAYYA S/O MR. C. K. DODDAIAH AGED ABOUT 67 YEARS) REGISTERED UNDER THE MYSORE SOCIETIES ACT 1904 …PETITIONER (BY SRI. NARENDRA KUMAR J. JAIN, ADVOCATE) AND: 1. ASSESSMENT UNIT, INCOME TAX DEPARTMENT, NATIONAL FACELESS ASSESSMENT CENTRE, MINISTRYOF FINANCE, E-RAMLP JAWARHARLAL NEHRU STADIUM DELHI – 110 003 2. THE JOINT COMMISSIOENR OF INCOME TAX (EXEMPTIONS) UNITY BUILDING ANNEXE, MISSION ROAD, BENGALURU – 560 027 3. THE ASSISTANT /DEPUTY COMMISSIONER OF INCOME-TAX (EXEMPTIONS) CIRCLE-1, UNITY BUILDING ANNEXE MISSION ROAD, BANGALORE – 560 027 …RESPONDENTS (BY SRI. E.I. SANMATHI, ADVOCATE) Digitally signed by CHANDANA B M Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:50568 WP No. 2441 of 2024 THIS W.P. IS FILED UNDER ARTICLES 226 & 227 OF THE CONSTITUION OF INDIA PRAYING TO QUASH AS FAR AS THE PETITIONER IS CONCERNED BY AN APPROPRIATE WRIT OR ORDER IN THE NATURE OF CERTIORARI OR OTHERWISE THE IMPUGNED PENALTY ORDER VIDE ITBA/PNL/F/271DA/2023- 24/1056638327(1) DATED 28/09/2023 ISSUED BY THE LEARNED FIRST RESPONDENT UNDER SECTION 271DA FOR AY 2018-19, ENCLOSED IN ANNEXURE-A AND ETC., THIS PETITION, COMING ON FOR PRELIMINARY HEARING IN ‘B’ GROUP, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR ORAL ORDER In this petition, the petitioner seeks the following reliefs: “A. Quash as far as the Petitioner is concerned by an appropriate writ or order in the nature of Certiorari or otherwise the impugned penalty order vide ITBA/PNL/F/271DA/2023-24/1056638327(1), dated 28.09.2023 issued by the Learned First Respondent under section 271DA for AY 2018-19 enclosed in Annexure-A. B. Quash as far as the Petitioner is concerned by an appropriate writ or order in the nature of Certiorari or otherwise the impugned demand notice under Section 156 of the Act vide ITBA/PNL/S/156/2023-24/1056637449(1), dated 28.09.2023 issued by the Learned First Respondent for the AY 2018-19, enclosed in Annexure-B.” 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:50568 WP No. 2441 of 2024 3. Though several contentions have been urged by both sides in support of their respective claims having regard to availability of equally efficacious alternative remedy by way of an appeal before the Income Tax Appellate Authority, without expressing any opinion on the merits/demerits of the rival contentions, I deem it just and appropriate to dispose of the matter by issuing certain directions. 4. In the result, I pass the following: ORDER (i) The petition is disposed of, reserving liberty in favour of the petitioner to file an appeal before the Income Tax Appellate Tribunal. (ii) If such an appeal is filed within eight weeks from today, the petitioner would be entitled to the benefit of Section 14 of the Limitation Act and the period from 17.01.2025 till filing of the appeal before the Income Tax Appellate Tribunal as stated supra, shall stand excluded. Sd/- (S.R.KRISHNA KUMAR) JUDGE BMC List No.: 2 Sl No.: 28