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2026 DAILYLAW 38232 (KAR)

THE COMMISSIONER OF INCOME-TAX v. M/S WIPRO LTD

ITA/2805/2005 · 2026-09-03

K Manmadha Rao, R Devdas

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Judgment text

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- 1 - HC-KAR 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 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 INTERNATIONAL TAXATION 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 - 2 - HC-KAR 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 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 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. IN ITA NO. 2804/2005 BETWEEN: 1. THE COMMISSIONER OF INCOME-TAX INTERNATIONAL TAXATION 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) - 3 - HC-KAR 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 AND: M/S WIPRO LTD DODDAKANNELI SARJAPUR ROAD BANGALORE-560 035. ...RESPONDENT (BY SRI SANDEEP HUILGOL, ADVOCATE) THIS ITA IS FILED U/S.260-A OF I.T.ACT, 1961 ARISING OUT OF ORDER DATED 30-12-2005 PASSED IN ITA NO.153/BANG/2004 FOR THE ASSESSMENT YEAR 2002-03 PRAYING THAT THIS HON’BLE COURT MAY BE PLEASED TO ALLOW THE APPEAL AND SET ASIDE THE ORDER PASSED BY THE OF THE INCOME TAX APPELLATE TRIBUNAL, AS PRAYED FOR THEREIN. IN ITA NO. 2805/2005 BETWEEN: 1. THE COMMISSIONER OF INCOME-TAX INTERNATIONAL TAXATION 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) - 4 - HC-KAR 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 AND: M/S WIPRO LTD DODDAKANNELLI SARJAPUR ROAD BANGALORE-560 035. ...RESPONDENT (BY SRI SANDEEP HUILGOL, ADVOCATE) THIS ITA IS FILED U/S.260-A OF I.T.ACT, 1961 ARISING OUT OF ORDER DATED 30-12-2005 PASSED IN ITA NO.154/BANG/2004 FOR THE ASSESSMENT YEAR 2003-04 PRAYING THAT THIS HON’BLE COURT MAY BE PLEASED TO ALLOW THE APPEAL AND SET ASIDE THE ORDER PASSED BY THE OF THE INCOME TAX APPELLATE TRIBUNAL, AS PRAYED FOR THEREIN. IN ITA NO. 2807/2005 BETWEEN: 1. THE COMMISSIONER OF INCOME-TAX INTERNATIONAL TAXATION 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) AND: M/S WIPRO LTD DODDAKANNELLI SARJAPUR ROAD - 5 - HC-KAR 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 BANGALORE-560 035. ...RESPONDENT (BY SRI SANDEEP HUILGOL, ADVOCATE) THIS ITA IS FILED U/S.260-A OF I.T.ACT, 1961 ARISING OUT OF ORDER DATED 30-12-2005 PASSED IN ITA NO.152/BANG/2004 FOR THE ASSESSMENT YEAR 2001-02 PRAYING THAT THIS HON’BLE COURT MAY BE PLEASED TO ALLOW THE APPEAL AND SET ASIDE THE ORDER PASSED BY THE OF THE INCOME TAX APPELLATE TRIBUNAL, AS PRAYED FOR THEREIN. IN ITA NO. 614/2006 BETWEEN: 1. THE COMMISSIONER OF INCOME-TAX INTERNATIONAL TAXATION 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) AND: M/S INFOSYS TECHNOLOGIES LTD PLOT NO.44 AND 97A 3RD CROSS, ELECTRIC CITY HOSUR ROAD BANGALORE – 561 229. ...RESPONDENT - 6 - HC-KAR 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 (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 ORDER DATED 11-11-2005 PASSED IN ITA NO.146/BANG/2004 FOR THE ASSESSMENT YEAR 2001-02 PRAYING THAT THIS HON’BLE COURT MAY BE PLEASED TO ALLOW THE APPEAL AND SET ASIDE THE 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: 1. THE COMMISSIONER OF INCOME-TAX INTERNATIONAL TAXATION 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) AND: M/S INFOSYS TECHNOLOGIES LTD PLOT NO.44 AND 97A 3RD CROSS, ELECTRIC CITY HOSUR ROAD - 7 - HC-KAR 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 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 ORDER DATED 11-11-2005 PASSED IN ITA NO.148/BANG/2004 FOR THE ASSESSMENT YEAR 2003-04 PRAYING THAT THIS HON’BLE COURT MAY BE PLEASED TO ALLOW THE APPEAL AND SET ASIDE THE 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: 1. THE COMMISSIONER OF INCOME-TAX INTERNATIONAL TAXATION 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) AND: M/S INFOSYS TECHNOLOGIES LTD PLOT NO.44 AND 97A 3RD CROSS, ELECTRIC CITY - 8 - HC-KAR 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 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 ORDER DATED 11-11-2005 PASSED IN ITA NO.147/BANG/2004 FOR THE ASSESSMENT YEAR 2002-03 PRAYING THAT THIS HON’BLE COURT MAY BE PLEASED TO ALLOW THE APPEAL AND SET ASIDE THE 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 - 9 - HC-KAR 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 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 - 10 - HC-KAR 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 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