PR. COMMISSIONER OF INCOME TAX-3 vs. M/S INFOSYS LTD

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ITA/268/2024HC KarnatakaKAHC01045113202402 December 2025Bench: B M SHYAM PRASAD,T.M.NADAF3 pages
AI SummaryDismissed

What did the High Court hold?

The High Court disposed of the appeal in light of a CBDT Circular and the tax effect being less than Rs. 2 Crores. This was done without prejudice to the Revenue's contentions.

What were the facts?

The Revenue filed an appeal before the High Court against an order of the Income Tax Appellate Tribunal. The appeal was filed for Assessment Year 2007-08.

What were the issues?

The primary issue was whether the appeal filed by the Revenue should be entertained given the tax effect and a subsequent CBDT circular.

Which sections of the Income-tax Act were involved?

Section 260-A

AI-generated summary — verify with the full judgment below

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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

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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

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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

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