- 1 - HC-KAR NC: 2025:KHC:46679 WP No. 1266 of 2023 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. 1266 OF 2023 (T-IT) BETWEEN: M/S EVOLVING SYSTEMS NETWORKS INDIA PVT LTD 3RD FLOOR 59/2 GURUDAS HERITAGE 100 FEET RING ROAD, BANASHANKARI 2ND STAGE BENGALURU – 560 070. (REPRESENTED BY ITS DIRECTOR MR CHANDRASEKHAR SINGH T S/O SRI T SHAMU SINGH AGED ABOUT 40 YEARS) INCORPORATED UNDER COMPANIES ACT 1956 …PETITIONER (BY SRI. TATA KRISHNA, ADVOCATE) AND: 1. THE ASSISTANT /DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 2(1)(1) BMTC BUILDING 80 FT ROAD, KORAMANGALA, BENGALURU – 560 095. 2. THE PRINCIPAL COMMISSIONER OF INCOME TAX CIRCLE -3 BMTC BUILDING 80 FT ROAD, KORAMANGALA, BENGALURU – 560 095. …RESPONDENTS (BY SRI. SUSHAL TIWARI, ADVOCATE) THIS W.P IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION 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 ORDER GIVING EFFECT TO THE ORDER OF THE TRIBUNAL PASSED UNDER SECTION 254 R.W.S.144C(13) R.W.S. 143(3) OF THE ACT BY THE FIRST Digitally signed by CHANDANA B M Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:46679 WP No. 1266 of 2023 RESPONDENT VIDE ORDER BEARING NO.ITBA/AST/M/144/2022- 23/10476282324(1) DATED 24/11/2022 FOR THE Y 2011-12, ENCLOSED AS ANNEXURE-A. 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:- “ (A) Quash as far as the Petitioner is concerned by an appropriate writ or order in the nature of Certiorari or otherwise, the impugned order giving effect to the order of the Tribunal Passed under Section 254 r.w.s. 144C(13) r.w.s. 143(3) of the Act by the First Respondent vide order bearing No.ITBA/AST/M/144/2022-23/10476282324(1) dated: 24.11.2022 for the AY 2011-12, enclosed as 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 notice issued under Section 274 r.w.s. 271(1) (c) issued by the First Respondent vide notice bearing No. ITBA/PNL/S/271(1) (C)/2022-23/1047659009(1) dated: 25.11.2022 for the AY 2011-12, enclosed as Annexure-B. And (C) Grant such other reliefs as this Honorable High Court may think fit including the costs of this Writ Petition.” - 3 - HC-KAR NC: 2025:KHC:46679 WP No. 1266 of 2023 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 pursuant to the proceedings initiated by the respondents against the final assessment order dated 13.01.2016 for the Assessment year 2011-12, both the respondents - revenue and petitioner have filed appeal and cross-appeal respectively before the ITAT (for short ‘the Tribunal’), which were disposed of vide common order dated 20.04.2020. Subsequently, the Transfer Pricing Officer (TPO) passed an order giving effect to the order of the Tribunal under Section 92CA r/w Section 254 of the I.T.Act on 21.11.2022, which is beyond the statutory prescribed period which expired on 31.12.2021 in terms of Section 153(5) r/w Section 153(3) of the I.T.Act. Under these circumstances, I am of the view that the impugned order giving effect to at Annexure-A dated 24.11.2022 and consequently, the impugned penalty notice dated 25.11.2022 are illegal and the same deserve to be quashed. - 4 - HC-KAR NC: 2025:KHC:46679 WP No. 1266 of 2023 4. In the result, I pass the following:- ORDER (i) Petition is hereby allowed. (ii) The impugned order at Annexure-A dated 24.11.2022 and the impugned penalty notice dated 25.11.2022 passed / issued by the 1st respondent are hereby set aside and quashed. Sd/- (S.R.KRISHNA KUMAR) JUDGE Srl.