Karnataka High Court
Sri. Panati Vidyanath Reddy vs The Deputy / Assistant Commissioner Of ... on 18 February, 2026
Author: S Sunil Dutt Yadav
Bench: S Sunil Dutt Yadav
-1-
NC: 2026:KHC:9858
WP No. 3644 of 2026
HC-KAR
IN THE HIGH COURT OF KARNATAKA AT BENGALURU
DATED THIS THE 18TH DAY OF FEBRUARY, 2026
BEFORE
THE HON'BLE MR. JUSTICE S SUNIL DUTT YADAV
WRIT PETITION NO. 3644 OF 2026 (T-IT)
BETWEEN:
1. SRI. PANATI VIDYANATH REDDY,
AGED ABOUT 47 YEARS,
S/O P CHANGA REDDY,
NO.10, SRI RAMANJANEYA NILAYA,
32ND MAIN ROAD, 5 TH CROSS,
DOLLARS COLONY, BTM 1ST STAGE,
BANGALORE - 560 068.
PAN: AFMPR3580F
... PETITIONER
(BY SRI. RAVI SHANKAR S V., ADVOCATE)
AND:
Digitally signed
by VIJAYA P 1. THE DEPUTY / ASSISTANT COMMISSIONER OF
Location: HIGH INCOME TAX,
COURT OF
KARNATAKA CIRCLE 4(3)(1),
BANGALORE - 560 095
2. THE DEPUTY / ASSISTANT COMMISSIONER OF
INCOME TAX,
CENTRAL CIRCLE 2(4),
BANGALORE - 560 001
3. THE COMMISSIONER OF INCOME TAX - APPEALS -11,
THE OFFICE OF THE COMMISSIONER OF INCOME
TAX - APPEALS -11,
-2-
NC: 2026:KHC:9858
WP No. 3644 of 2026
HC-KAR
NO.322, IIIRD FLOOR,
CENTRAL REVENUE BUILDING,
BANGALORE - 560 001
4. NATIONAL FACELESS APPEAL CENTRE,
COMMISSIONER OF INCOME TAX APPEALS,
INCOME TAX DEPARTMENT,
MINISTRY OF FINANCE,
ROOM NO. 401 2ND FLOOR,
E-RAMP, JAWAHARLAL NEHRU STADIUM,
DELHI - 110 003
... RESPONDENTS
(BY SRI. E.I. SANMATHI, ADVOCATE FOR R1 AND R2;
SRI M. DILIP, ADVOCATE FOR R3 AND R4)
THIS W.P. IS FILED UNDER ARTICLES 226 AND 227 OF
THE CONSTITUTION OF INDIA, PRAYING TO QUASHING THE
PENALTY ORDER UNDER SECTION 271AAB OF THE ACT DATED
11/10/2017 BEARING F.NO.AFMPR3580F/ACIT-CC-2(4)/2017-
18 PASSED BY THE RESPONDENT NO.2 FOR THE ASSESSMENT
YEAR 2015-16 HEREIN MARKED AS ANNEXURE - A AND ETC.
THIS PETITION COMING ON FOR PRELIMINARY HEARING,
THIS DAY, ORDER WAS MADE THEREIN AS UNDER:
CORAM: HON'BLE MR. JUSTICE S SUNIL DUTT YADAV
ORAL ORDER
Petitioner has sought for setting aside of the penalty order under Section 271AAB of the Income Tax Act, 1961 dated 11.10.2017 passed by respondent No. 2 for the assessment year 2015-16 at Annexure-A. Petitioner has also sought for issuance of writ of mandamus to direct -3- NC: 2026:KHC:9858 WP No. 3644 of 2026 HC-KAR respondent No. 4 to adjudicate and decide the penalty appeal for the assessment year 2015-16 within 3 months.
2. Learned counsel for the petitioner has raised various contentions including that the proposed additions have been given up in the order at Annexure-H and accordingly the question of imposing penalty does not arise.
3. However, it is noticed that an appeal against the order of penalty is still pending before respondent No.4. Petitioner submits that he has made several representations and raised grievances regarding non disposal of the penalty appeal. Reliance is placed on the petition/representation at Annexure-L.
4. Taking note that the appeal is pending though not decided and also taking note of the repeated representations of the petitioner, it would be appropriate to direct respondent No. 4 to dispose of the appeal filed by the petitioner, acknowledgement of which is produced at -4- NC: 2026:KHC:9858 WP No. 3644 of 2026 HC-KAR Annexure-E, within a period of 3 months from the date of receipt of certified copy of this order. Such a direction is passed taking note that the appeal relates to the year 2017. All contentions are kept open.
5. Accordingly, petition is disposed of.
Sd/-
(S SUNIL DUTT YADAV) JUDGE VP