Karnataka HC Quashes Section 271DA Penalty Notice Issued Beyond Limitation

Anup Kumar Vs JCIT (Karnataka High Court) The Karnataka High Court quashed a penalty notice & order issued u/s 271DA for alleged violation of Section 269ST, holding that the initiation of penalty was time-barred in light of the binding ruling in PCIT v. K. Umesh Shetty [2025] 170 Taxmann.com 748 (Karnataka). Background The Petitioner challenged: Notice u/s 271DA dated 06.10.2024, Penalty order u/s 271DA dated 28.03.2025, & Notice of demand u/s 156 dated 28.03.2025, all issued by the JCIT, Central Range, Mangaluru for A.Y. 2022-23. The contention was that the penalty proceedings were ...