- 1 - HC-KAR NC: 2025:KHC:50066-DB ITA No. 268 of 2024 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 2ND DAY OF DECEMBER, 2025 PRESENT THE HON'BLE MR. JUSTICE B M SHYAM PRASAD AND THE HON'BLE MR. JUSTICE T.M.NADAF INCOME TAX APPEAL NO. 268 OF 2024 BETWEEN: 1. PR. COMMISSIONER OF INCOME TAX-3 KORMANGALA BANGALORE. 2. THE ASSISTANT COMMISSIONER OF INCOME TAX CORPORATE CIRCLE 3(1)(1) BANGALORE. …APPELLANTS (BY SRI.E I SANMATHI., ADVOCATE) AND: M/S INFOSYS LTD ELECTRONIC CITY Digitally signed by REKHA R Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2025:KHC:50066-DB ITA No. 268 of 2024 HOSUR ROAD BANGALORE - 560 100 . …RESPONDENT THIS INCOME TAX APPEAL IS FILED UNDER SEC. 260-A OF INCOME TAX ACT 1961, ARISING OUT OF ORDER DATED 30/11/2022 PASSED IN ITA NO.1557/BANG/2017 FOR ASSESSMENT YEAR 2007-08 PRAYING TO SET ASIDE THE APPELLATE ORDER DATED 30/11/2022 PASSED BY THE INCOME TAX APPELLATE TRIBUNAL, B BENCH, BANGALORE, AS SOUGHT FOR, IN THE RESPONDENT-ASSESSEES CASE, IN APPEAL PROCEEDINGS IN ITA NO. 1557/BANG/2017 FOR A.Y. 2007-08 (ANNEXURE-A). THIS APPEAL, COMING ON FOR ORDERS, THIS DAY, JUDGMENT WAS DELIVERED THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE B M SHYAM PRASAD and HON'BLE MR. JUSTICE T.M.NADAF - 3 - HC-KAR NC: 2025:KHC:50066-DB ITA No. 268 of 2024 ORAL JUDGMENT (PER: HON'BLE MR. JUSTICE B M SHYAM PRASAD) Sri E.I.Sanmathi, the learned Standing Counsel for the Revenue, submits that in view of the CBDT Circular No.9/2024 and because the tax effect is less than Rs.2 Crores, this appeal could be disposed of but without prejudice to the Revenue insofar as the questions that are canvassed. In the light of the afore, the appeal stands disposed of subject to all just exceptions. Sd/- (B M SHYAM PRASAD) JUDGE Sd/- (T.M.NADAF) JUDGE SA ct:sr