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    <title>2026 (10) TMI 1833 - KARNATAKA HIGH COURT</title>
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    <description>Penalty imposed under Section 270A of the Income-tax Act and the consequential demand notice under Section 156 were challenged through writ jurisdiction under Article 226. An equivalent penalty order and consequential demand notice had already been quashed in a coordinate-bench decision. As the applicability of that decision was undisputed, the penalty order and consequential demand notice for the relevant assessment year were quashed in favour of the assessee.</description>
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      <description>Penalty imposed under Section 270A of the Income-tax Act and the consequential demand notice under Section 156 were challenged through writ jurisdiction under Article 226. An equivalent penalty order and consequential demand notice had already been quashed in a coordinate-bench decision. As the applicability of that decision was undisputed, the penalty order and consequential demand notice for the relevant assessment year were quashed in favour of the assessee.</description>
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