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Karnataka HC Quashes Section 271DA Penalty Notice Issued Beyond Limitation
Case Law Details
- Case Name
- Anup Kumar Vs JCIT (Karnataka High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Karnataka High Court
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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 ...
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