INFOSYS LIMITED vs. ASSISTANT COMMISSIONR OF INCOME TAX

WP/14075/2023HC KarnatakaKAHC01033036202331 October 2025Bench: S.R.KRISHNA KUMAR2 pages

AI SummaryWithdrawn

What did the High Court hold?

The High Court of Karnataka disposed of the writ petition as withdrawn. The petitioner's counsel filed a memo dated 25.10.2025, stating that the writ petition had become infructuous and seeking leave to withdraw it. The Court took the memo on record and accordingly passed an order disposing of the petition as withdrawn. No decision was made on the merits of the claim regarding the refund or the alleged incorrect adjustment of demands. The operative direction was to dismiss the petition as withdrawn.

What were the facts?

Infosys Limited, the petitioner, filed a writ petition before the High Court of Karnataka seeking a direction for the refund of INR 856,53,19,960/-. This amount represented refunds determined for Assessment Years (AY) 2017-18 and 2018-19, which the petitioner claimed were incorrectly adjusted towards a demand for AY 2016-17. The respondents were various income tax authorities, including the Assistant Commissioner of Income Tax and the Principal Commissioner of Income Tax. The petition was filed under Article 226 of the Constitution of India.

What were the issues?

1. Whether the petitioner is entitled to a refund of INR 856,53,19,960/- for AY 2017-18 and 2018-19, which were allegedly incorrectly adjusted against the demand for AY 2016-17? (Question of law and fact) The petitioner contended that the refunds due for AY 2017-18 and 2018-19 were wrongly set off against the demand for AY 2016-17 and sought their release along with applicable interest. The revenue's contentions were not recorded in the judgment, as the matter was disposed of based on a memo filed by the petitioner.

AI-generated summary — verify with the full judgment below

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HC-KAR NC: 2025:KHC:44210 WP No. 14075 of 2023

IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 31ST DAY OF OCTOBER, 2025 BEFORE THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 14075 OF 2023 (T-IT) BETWEEN:

INFOSYS LIMITED, 44, INFOSYS AVENUE, ELECTRONIC CITY, HOSUR ROAD, BANGALORE – 560 100 A COMPANY REGISTERED UNDER THE COMPANIES ACT, 1956, REPRESENTED HEREIN BY ITS AUTHORIZED REPRESENTATIVE, MR. P. PRAKASH AGED 51 YEARS, (DIRECTOR) …PETITIONER (BY SRI. TANMAYEE RAJKUMAR, ADVOCATE)

AND:

ASSISTANT COMMISSIONER OF INCOME TAX SPL.RANGE -3,BMTC BUILDING, 80 FEET ROAD, KORAMANGALA, BENGALURU – 560 095

DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 3(1)(1) (ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 3(1)(1)), BMTC BUILDING, 80 FEET ROAD, KORAMANGALA, BENGALURU – 560 095

PRINCIPAL COMMISSIONER OF INCOME TAX BMTC BUILDING, 80 FEET ROAD, KORAMANGALA, BENGALURU – 560 095

ASSISTANT DIRECTOR OF INCOME TAX CENTRALIZED PROCESSING CENTER, INCOME TAX DEPARTMENT,

Digitally signed by CHANDANA B M Location: High Court of Karnataka

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HC-KAR NC: 2025:KHC:44210 WP No. 14075 of 2023

BENGALURU, KARNATAKA – 560 500 …RESPONDENTS (BY SRI. E.I. SANMATHI, ADVOCATE)

THIS W.P. IS FILED UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA PRAYING TO DIRECTING REFUND OF THE AMOUNT OF RS 856,53,19,960/- BEING THE REFUNDS DETERMINED FOR THE ASSESSMENT YEARS 2017-18 AND 2018-19 INCORRECTLY ADJUSTED TOWARDS THE DEMAND OF AY 2016-17 ALONG WITH APPLICABLE INTEREST AND ETC.,

THIS PETITION, COMING ON FOR ORDERS, THIS DAY, ORDER WAS MADE THEREIN AS UNDER:

CORAM: HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR

ORAL ORDER

Learned counsel for the petitioner has filed a memo dated 25.10.2025, which reads as under:

“The Advocate for the petitioner submits that the above writ petition has become infructuous and therefore seeks leave of this Hon’ble Court to withdraw the same. Therefore, it is prayed that this Hon’ble Court be pleased to take the memo on record and dismiss the above petition as withdrawn, in the interests of justice and equity.”

The said memo is placed on record.

Accordingly, the petition is disposed of as withdrawn in terms of the aforesaid memo. Sd/- (S.R.KRISHNA KUMAR) JUDGE BMC: List No.: 2 Sl No.: 18

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