Karnataka High Court
ITA/616/2006 of THE COMMISSIONER OF INCOME-TAX Vs M/S INFOSYS TECHNOLOGIES LTD on 3 September 2026
CNR: KAHC010229912006 NC: 2026:KHC:47910-DB ITA No. 613 of 2006 C/W ITA No. 2804 of 2005 ITA No. 2805 of 2005 AND 4 OTHERS IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 3RD DAY OF SEPTEMBER, 2026 PRESENT THE HON'BLE MR. JUSTICE R DEVDAS AND THE HON'BLE DR. JUSTICE K.MANMADHA RAO
HC-KAR
IN THE HIGH COURT OF KARNATAKA AT BENGALURU
DATED THIS THE 3RD DAY OF SEPTEMBER, 2026
PRESENT
THE HON'BLE MR. JUSTICE R DEVDAS
AND
THE HON'BLE DR. JUSTICE K.MANMADHA RAO
INCOME TAX APPEAL NO. 613 OF 2006
C/W
INCOME TAX APPEAL NO. 2804 OF 2005
INCOME TAX APPEAL NO. 2805 OF 2005
INCOME TAX APPEAL NO. 2807 OF 2005
INCOME TAX APPEAL NO. 614 OF 2006
INCOME TAX APPEAL NO. 615 OF 2006
INCOME TAX APPEAL NO. 616 OF 2006
IN ITA No. 613/2006
BETWEEN:
1.
THE COMMISSIONER OF INCOME-TAX
RASTROTHANA BUILDING
NRUPATHUNGA ROAD
BANGALORE.
2.
THE INCOME-TAX OFFICER
(INTL. TAXATION), WARD 19(2)
RASTROTHANA BUILDING
NRUPATHUNGA ROAD
BANGALORE.
…APPELLANTS
(BY SRI E. I. SANMATHI, SR. STANDING COUNSEL
SRI NIRMAL MATHEW, STANDING COUNSEL)
Digitally signed
by G
SHREERAKSHA
Location: HIGH
COURT OF
KARNATAKA
HC-KAR
AND:
M/S INFOSYS TECHNOLOGIES LTD
PLOT NO.44 AND 97A, 3RD CROSS
ELECTRIC CITY, HOSUR ROAD
BANGALORE 561 229.
…RESPONDENT
(BY SRI T. SURYANARAYANA RAO, SR. COUNSEL A/W
SRI VINAY GIRI, ADVOCATE)
THIS ITA IS FILED U/S.260-A OF I.T.ACT, 1961 ARISING
OUT
OF
Citations and Judicial Treatment
Cited by
0
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ORDER
DATED 11-11-2005 PASSED IN ITA NO.145/BANG/2004, FOR THE ASSESSMENT YEAR 2000-01, PRAYING THAT ALLOW THE APPEAL AND SET ASIDE THE
ORDER
PASSED BY THE ITAT BANGALORE IN ITA NO.145/BANG/2004 DATED 11-11-2005 AND CONFIRM THE ORDER PASSED BY THE INCOME TAX OFFICER(INTERNATIONAL TAXATION) WARD-19(2), BANGALORE, IN THE INTEREST OF JUSTICE.
BETWEEN:
RASTROTHANA BUILDING NRUPATHUNGA ROAD BANGALORE.
RASTROTHANA BUILDING NRUPATHUNGA ROAD BANGALORE.
HC-KAR
AND:
M/S WIPRO LTD DODDAKANNELI SARJAPUR ROAD BANGALORE-560 035. ...RESPONDENT (BY SRI SANDEEP HUILGOL, ADVOCATE)
ORDER PASSED BY THE OF THE INCOME TAX APPELLATE TRIBUNAL, AS PRAYED FOR THEREIN.
IN ITA NO. 2805/2005 BETWEEN:
RASTROTHANA BUILDING NRUPATHUNGA ROAD BANGALORE.
RASTROTHANA BUILDING NRUPATHUNGA ROAD BANGALORE.
HC-KAR
AND:
M/S WIPRO LTD DODDAKANNELLI SARJAPUR ROAD BANGALORE-560 035. ...RESPONDENT (BY SRI SANDEEP HUILGOL, ADVOCATE)
ORDER PASSED BY THE OF THE INCOME TAX APPELLATE TRIBUNAL, AS PRAYED FOR THEREIN. IN ITA NO. 2807/2005 BETWEEN:
RASTROTHANA BUILDING NRUPATHUNGA ROAD BANGALORE.
RASTROTHANA BUILDING NRUPATHUNGA ROAD BANGALORE.
AND:
M/S WIPRO LTD DODDAKANNELLI SARJAPUR ROAD
HC-KAR
BANGALORE-560 035. ...RESPONDENT (BY SRI SANDEEP HUILGOL, ADVOCATE)
ORDER PASSED BY THE OF THE INCOME TAX APPELLATE TRIBUNAL, AS PRAYED FOR THEREIN. IN ITA NO. 614/2006 BETWEEN:
RASTROTHANA BUILDING NRUPATHUNGA ROAD BANGALORE.
RASTROTHANA BUILDING NRUPATHUNGA ROAD BANGALORE.
AND:
M/S INFOSYS TECHNOLOGIES LTD PLOT NO.44 AND 97A 3RD CROSS, ELECTRIC CITY HOSUR ROAD BANGALORE – 561 229.
HC-KAR
(BY SRI T. SURYANARAYANA RAO, SR. COUNSEL A/W SRI VINAY GIRI, ADVOCATE)
ORDER PASSED BY THE ITAT BANGALORE IN ITA NO.146/BANG/2004 DATED 11-11-2005 AND CONFIRM THE ORDER PASSED BY THE INCOME TAX OFFICER (INTERNATIONAL TAXATION), WARD-19(2), BANGALORE, IN THE INTEREST OF JUSTICE AND EQUITY. IN ITA NO. 615/2006 BETWEEN:
RASTROTHANA BUILDING NRUPATHUNGA ROAD BANGALORE.
RASTROTHANA BUILDING NRUPATHUNGA ROAD BANGALORE.
AND:
M/S INFOSYS TECHNOLOGIES LTD PLOT NO.44 AND 97A 3RD CROSS, ELECTRIC CITY HOSUR ROAD
HC-KAR
BANGALORE – 561 229. ...RESPONDENT (BY SRI T. SURYANARAYANA RAO, SR. COUNSEL A/W SRI VINAY GIRI, ADVOCATE)
ORDER PASSED BY THE ITAT BANGALORE IN ITA NO.148/BANG/2004 DATED 11-11-2005 AND CONFIRM THE ORDER PASSED BY THE INCOME TAX OFFICER (INTERNATIONAL TAXATION), WARD-19(2), BANGALORE, IN THE INTEREST OF JUSTICE AND EQUITY. IN ITA NO. 616/2006 BETWEEN:
RASTROTHANA BUILDING NRUPATHUNGA ROAD BANGALORE.
RASTROTHANA BUILDING NRUPATHUNGA ROAD BANGALORE.
AND:
M/S INFOSYS TECHNOLOGIES LTD PLOT NO.44 AND 97A 3RD CROSS, ELECTRIC CITY
HC-KAR
HOSUR ROAD BANGALORE – 561 229. ...RESPONDENT (BY SRI T. SURYANARAYANA RAO, SR. COUNSEL A/W SRI VINAY GIRI, ADVOCATE)
ORDER PASSED BY THE ITAT BANGALORE IN ITA NO.147/BANG/2004 DATED 11-11-2005 AND CONFIRM THE ORDER PASSED BY THE INCOME TAX OFFICER (INTERNATIONAL TAXATION), WARD-19(2), BANGALORE, IN THE INTEREST OF JUSTICE AND EQUITY.
THESE APPEALS, COMING ON FOR HEARING, THIS DAY, JUDGMENT WAS DELIVERED THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE R DEVDAS and HON'BLE DR. JUSTICE K.MANMADHA RAO
ORAL JUDGMENT
(PER: HON'BLE MR. JUSTICE R DEVDAS)
Learned counsel for the appellants has filed a memo stating that the appeals are below the prescribed monetary limit as set out in CBDT Circular No.9/2024 dated 17.09.2024. Therefore, the appellants pray that the
HC-KAR
appeals may be dismissed as withdrawn since the appeals are not maintainable in view of the circular.
2. However, learned counsel Sri.Sandeep Huilgol appearing for the respondents in ITA No.2804/2005, ITA No.2805/2005 and ITA No.2807/2005 submits that the matters have to be decided on merits since the appellants are taking advantage of the fact that, in other similar matters, the decisions are against the respondents and the respondents have already preferred appeals in those matters.
3. However, learned counsel for the appellants submits that Clause 7 of the CBDT Circular No.9/2024 dated 17.09.2024 protects the interest of the respondents, while making it clear that the withdrawal of the appeals will not in any way enable the appellants to contend or take advantage of the decisions that would be made in the appeals that are maintainable in favour of the appellants.
4. In the considered opinion of this Court, since the appeals are filed by the revenue and, in terms of the
HC-KAR
circular, since the value of these appeals are below the prescribed monetary limits, the appeals will not be maintainable and, therefore, at the risk of the appellants, they are seeking to withdraw the appeals filed by them. At any rate, since the respondents are said to have preferred appeals in other matters, these questions can always be argued in those appeals filed by the respondents.
5. Accordingly, we accept the memo filed by the appellants and proceed to dismiss these appeals as withdrawn.
Ordered accordingly.
Sd/- (R DEVDAS) JUDGE
Sd/- (DR.K.MANMADHA RAO) JUDGE
GSR List No.: 1 Sl No.: 60