WIPRO EQUITY REWARD TRUST vs. PRINCIPAL COMMISSIONER OF INCOME TAX -1

1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 18TH DAY OF APRIL 2022 PRESENT THE HON’BLE MR. JUSTICE ALOK ARADHE AND THE HON’BLE MR.JUSTICE S. VISHWAJITH SHETTY W.P. No.13055 OF 2021 (T-IT) BETWEEN: 1. WIPRO EQUITY REWARD TRUST DODDAKANNELI, SARJAPUR ROAD BANGALORE 560035 REPRESENTED HEREIN BY ITS AUTHORISED REPRESENTATIVE MR. BALASUBRAMANIAN K AGE 41 YEARS. 2. MR. SRINIVASAN PAGALTHIVARTHI AGED 61 YEARS SON OF P.V. VASUDEVAN ADDRESS AT TF 7, THIRD FLOOR ECJ BUSINESS POINT, 137 BRIGADE ROAD BANGALORE 560025. 3. MR. SURESH CHANDRA SENAPATY AGED 64 YEARS (SENIOR CITIZEN’S BENEFIT NOT CLAIMED) SON OF T. NARAYANMOORTY SENAPATY ADDRESS AT 301, BRIGADE LAVELLE ROAD BANGALORE 560001. 4. MR. VIRAVANALLUR SRIVIVASAN PADMANABHAN AGED 68 YEARS (SENIOR CITIZEN’S BENEFIT NOT CLAIMED) SON OF V.V. SRINIVASAN

2 ADDRESS AT 72/72, RAINBOW DRIVE LAYOUT SARJAPUR ROAD, DODDAKANELLI BANGALORE 560035. 5. MR. HARISH JEEVANLAL SHAH AGED 63 YEARS (SENIOR CITIZEN’S BENEFIT NOT CLAIMED) SON OF JEEVANLAL SHAH ADDRESS AT B 502, MANTRI CLASSIC 1ST MAIN, 8TH CROSS, 4TH BLOCK ST. BED LAYOUT, KORAMANGALA BANGALORE 560034. 6. MR. SURESH CHOITHRAM VASWANI AGED 61 YEARS SON OF CHOITHRAM A. VASWANI ADDRESS AT VILLA 154 ADARSH PALM RETREAT OUTER RING ROAD, NEAR INTEL DEVARABISNAHALLI, BANGALORE 560103. 7. MR. SUDIP BANERJEE AGED 61 YEARS SON OF AJOY KUMAR BANERJEE ADDRESS AT 255, PHASE 1 ADARSH PALM MEADOWS RAMAGONDANHALLI, WHITEFIELD BENGALURU 560066. 8. MR. VENUGOPALAN KESAVAN AGED 55 YEARS SON OF T S VENUGOPALAN ADDRESS AT G303, MANTRI PARADISE BANNERGHATTA ROAD, BANGALORE 560076. 9. MR. DILEEP RANJEKAR AGED 72 YEARS (SENIOR CITIZEN’S BENEFIT NOT CLAIMED) SON OF KAMALAKAR ADDRESS AT 6B, NITISH MAYFAIR NO.31, KASTURBA ROAD CROSS NEAR BRITISH LIBRARY BANGALORE 560001.

3 10. MR. SAMBUDDHA DEB AGED 63 YEARS (SENIOR CITIZEN’S BENEFIT NOT CLAIMED) SON OF SAURINDRA MOHAN DEB ADDRESS AT 256, PHASE 1 PALM MEADOWS, RAMAGONDANAHALLI AIRPORT ROAD, WHITEFIELD BANGALORE 560066. 11. MR. VINEET AGRAWAL AGED 59 YEARS SON OF V N AGRAWAL ADDRESS AT VILLA NO.73 ADARSH PALM RETREAT LANE 3 PHASE 1, BELLANDUR POST BELLANDUR, BANGALORE 560103. 12. MR. PRATIK KUMAR AGED ABOUT 55 YEARS SON OF MAHESHWARI PRASAD 76P AND 80P WIPRO CORPORATE DODDAKKANELLI VILLAGE SARJAPUR ROAD, BENGALURU 560035. 13. MR. HOSDURG GOVARDHAN KAMATH AGED 60 YEARS SON OF HOSDURG UMANANDA KAMATH ADDRESS AT APT NO 302 LIFE IS BEAUTIFUL, 30TH CROSS TILAK NAGAR MAIN ROAD JAYANAGAR 4TH BLOCK BENGALURU 560041. 14. MR. TEKKETHALAKAL KURIEN KURIEN AGED 61 YEARS SON OF TEKKETHALAKKAL KURIEN KURIEN ADDRESS AT 701, ETA BEAUMONDE NO.17, BENSON CROSS ROAD BENSON TOWN, BENGALURU 560046. 15. MR. NAGENDER ARYA AGED 57 YEARS SON OF MEWA RAM ARYA

4 ADDRESS AT FLAT 1093 SOBHA JASMINE, OUTER RING ROAD BELLANDUR IBBLUR, BENGALURU 560103. 16. MR. VENKATA SETHU MADHAVA RAO TATAVARTHI AGED 70 YEARS (SENIOR CITIZEN’S BENEFIT NOT CLAIMED) SON OF RAMULU TATAVARTHI NO.440, SHREE VILLA, 7TH CROSS 6TH MAIN, BTM II STAGE MICO LAYOUT, BENGALURU 560076. 17. SMT. TATAVARTHI MALATHI DEVI AGED 68 YEARS (SENIOR CITIZEN’S BENEFIT NOT CLAIMED) WIFE OF VENKATA SETHU MADHAVA RAO TATAVARTHI ADDRESS AT NO.440, SHREE VILLA 7TH CROSS, 6TH MAIN, MICO LAYOUT BTM II STAGE, BENGALURU 560076. 18. MS. ANURADHA RAJANNA AGED 52 YEARS DAUGHTER OF B.V. RAJANNA ADDRESS AT VILLA NO.55 BELLEZEA, SARJAPUR CHANDAPUR LINK ROAD MUTHANALLUR, BENGALURU 560099. 19. MR. MOHAN SRINIVASA RAO AGED 67 YEARS (SENIOR CITIZEN’S BENEFIT NOT CLAIMED) SON OF C R S RAO ADDRESS AT 588, 7TH MAIN 17TH CROSS, IIND STAGE, INDIRANAGAR BENGALURU 560038. 20. WIPRO INC BENEFIT TRUST (NOW DISSOLVED) REP. HEREIN BY ITS TRUSTEE MR. DIPAK KUMAR BOHRA AGED 49 YEARS SON OF BANWARI LAL BOHRA ADDRESS AT NO 407, 4TH FLOOR

5 PRESTIGE CENTER POINT EDWARD ROAD, BANGALORE 560052. 21. MR. RAJAN KOHLI AGED 50 YEARS SON OF S K KOHLI ADDRESS AT 249, RAINBOW RESIDENCY OPPOSITE WIPRO CORPORATE OFFICE SARJAPUR MAIN ROAD, BANGALORE 560035. 22. MR. SANJESH KUMAR GUPTA AGED 58 YEARS SON OF RAM MOHAN GUPTA ADDRESS AT B2 303 MANTRI RESIDENCY OPP. MEENAKSHI TEMPLE BANNERGHATTA ROAD BENGALURU 560076. 23. MR. GAMMA KALI PRASANNA AGED 62 YEARS (SENIOR CITIZEN’S BENEFIT NOT CLAIMED) SON OF RAGHUNATHA RAO GUMMA ADDRESS 204, GITC BLOCK I 5TH CROSS, 3RD MAIN BILEKALLI DOLLARS SCHEME BENGALURU 560076. 24. MR. VISHWAS PURUSHOTTAM SANTURKAR AGED 68 YEARS (SENIOR CITIZEN’S BENEFIT NOT CLAIMED) SON OF PURUSHOTTAM VENKATRAO SANTURKAR ADDRESS AT A 1002 ADARSH RHYTHM, NO.71 3RD MAIN, PANDURANGANAGAR BENGALURU 560076. 25. MR. BALA GIRIDHAR MANCHI AGED 65 YEARS (SENIOR CITIZEN’S BENEFIT NOT CLAIMED) SON OF KUMARA SWAMY MANCHI ADDRESS AT NO.104, BLOCK 2 GREEN IS THE COLOUR APARTMENTS

6 3RD MAIN, BILEKAHALLI DOLLAR BENGALURU 560076. 26. MR. SRIRAM SRINIVASAN AGED 57 YEARS SON OF T.V. SRINIVASAN ADDRESS AT S 3, ROBIDEEP APARTMENTS 71/2 NAGAVARAPALYA, C V RAMAN NAGAR BANGALORE 560093. 27. MR. VASUDEVAN AGHORAMOORTHY AGED 69 YEARS (SENIOR CITIZEN’S BENEFIT NOT CLAIMED) SON OF R S AGHORAMOORTHY ADDRESS AT 211, VARS FANTASY 1ST MAIN ROAD, KODIHALLI H A L 2ND STAGE, BENGALURU 560008. 28. SMT. NAGAMANI MURTHY AGED 60 YEARS DAUGHTER OF NARASIMHA MURTHY RAO ADDRESS AT L 103, SECTOR XI 9TH B MAIN, JEEVAN BIMA NAGAR BANGALORE 560075. 29. MR. TIRUVALLAM DORAISWAMY THANDAVAMURTHY AGED 65 YEARS (SENIOR CITIZEN’S BENEFIT NOT CLAIMED) SON OF T P DORAISWAMY ADDRESS AT VILLA 79, ADARSH VISTA BASAVA NAGAR MAIN ROAD VIBOOTHIPURA, BENGALURU 560037. 30. MR. HARIPRASAD SHETTY AGED 50 YEARS SON OF GUNDU SHETTY ADDRESS AT 95, 5TH CROSS VIJAYA BANK LAYOUT BANNERGHATTA ROAD BENGALURU 560076. 31. MR. SANKARAN ANAND AGED 54 YEARS

7 SON OF ANANTHANARAYANAN SANKARAN ADDRESS AT 151, PRESTIGE OZONE WHITEFIELD ROAD, WHITEFIELD BENGALURU 560066. 32. MR. ANIL KUMAR JAIN AGED 57 YEARS SON OF NARENDRA KUMAR JAIN ADDRESS AT 308, SPRUCE RAHEJA RESIDENCY, 8TH C MAIN 7TH CROSS, 3RD BLOCK KORAMANGALA, BENGALURU 560034. 33. MR. MUDIUM SEETHAPATHY RAO AGED 79 YEARS (SENIOR CITIZEN’S BENEFIT NOT CLAIMED) SON OF MUDIUM JAYARAMA RAO ADDRESS AT NO 64, RESEVOIR STREET OLD VETERNARY HOSPITAL ROAD BENGALURU 560004. 34. MS. VARSHA ANAND AGED 54 YEARS DAUGHTER OF YASHWANT PATADE ADDRESS AT 52, HORIZON NO 4 HIGH STREET LOOKE TOWN BANGALORE 560065. 35. MS. NITHYA RAMKUMAR AGED 50 YEARS DAUGHTER OF S. SRINIVASAN ADDRESS AT 62, 3RD CROSS 17TH MAIN, KORAMANGALA 2ND BLOCK EXTN, BENGALURU 560034. 36. MR. SURESH BALASUBRAMANIAN AGED 58 YEARS SON OF U K BALASUBRAMANIAN ADDRESS AT NO 93, 5TH CROSS BANNERGHATTA ROAD VIJAYA BANK LAYOUT BENGALURU 560076.

8 37. MR. VENDAWADI RANGASWAMY VENKATESH AGED 61 YEARS SON OF V S RANGASWAMY ADDRESS AT 82, 82 II MAIN 4TH PHASE, 7TH BLOCK BSK III STAGE, BANGALORE 560085. 38. MR. SEKHARIPURAM RAMASWAMY GOPALAN REPRESENTED HEREIN BY HIS WIFE AND AUTHORISED REPRESNTATIVE MRS. CHANDRA GOPALAN AGED 64 YEARS (SENIOR CITIZEN’S BENEFIT NOT CLAIMED) ADDRESS AT NO 3, OLLEFF ROAD LANGFORD TOWN, BENGALURU 560035. (PETITIONER NOS.2 TO 38 REPRESENTED BY PETITIONER NO 1, THORUGH ITS AUTHORISED REPRESENTATIVE MR. BALASUBRAMANIAN K).

...PETITIONERS (BY MR. A. SHANKAR, SR. COUNSEL FOR MR. S. ANNAMALAI, ADV.,) AND: 1. PRINCIPAL COMMISSIONER OF INCOME TAX -1 BANGALORE BMTC BUILDING 80 FEET ROAD, 6TH BLOCK NEAR KHB GAMES VILLAGE KORAMANGALA, BENGALURU 560095. 2. PRINCIPAL COMMISSIONER OF INCOME TAX -2 BANGALORE BMTC BUILDING 80 FEET ROAD, 6TH BLOCK NEAR KHB GAMES VILLAGE KORAMANGALA, BENGALURU 560095. 3. PRINCIPAL COMMISSIONER OF INCOME TAX -3 BANGALORE BMTC BUILDING 80 FEET ROAD, 6TH BLOCK NEAR KHB GAMES VILLAGE KORAMANGALA, BENGALURU 560095.

9 4. CENTRAL BOARD OF DIRECT TAXES DEPARTMENT OF REVENUE MINISTRY OF FINANCE UNION OF INDIA, NORTH BLOCK NEW DELHI 110002 REPRESENTED HEREIN BY ITS CHAIRPERSON. 5. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 7(1)(1) BANGALORE BMTC BUILDING 80 FEET ROAD, 6TH BLOCK NEAR KHB GAMES VILLAGE KORAMANGALA, BENGALURU 560095. 6. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 3(3)(1) BANGALORE, HMT BHAVAN NO.59, BELLARY ROAD GANGANAGAR, BENGALURU 560032. 7. INCOME TAX OFFICER WARD 5(3)(3), BANGALORE HMT BHAVAN NO.59, BELLARY ROAD, GANGANAGAR BANGALORE 560032. 8. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 4(1)(1), BANGALORE BMTC BUILDING, 80 FEET ROAD 6TH BLOCK, NEAR KHB GAMES VILLAGE KORAMANGALA, BENGALURU 560095. 9. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 1(1)(1) BMTC BUILDING, 80 FEET ROAD 6TH BLOCK, NEAR KHB GAMES VILLAGE KORAMANGALA, BENGALURU 560095. 10. INCOME TAX OFFICER WARD 4(2)(3), BANGALORE BMTC BUILDING 80 FEET ROAD, 6TH BLOCK NEAR KHB GAMES VILLAGE KORAMANGALA, BENGALURU 560095.

10 11. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 5(3)(2) BANGALORE, HMT BHAVAN NO.59, BELLARY ROAD GANGANAGAR, BENGALURU 560032. 12. INCOME TAX OFFICER WARD 4(3)(1) BENGALURU BMTC BUILDING 80 FEET ROAD, 6TH BLOCK NEAR KHB GAMES VILLAGE KORAMANGALA, BENGALURU 560095. 13. INCOME TAX OFFICER WARD 5(3)(1) BENGALURU HMT BHAVAN NO.59, BELLARY ROAD GANGANAGAR, BENGALURU 560032. 14. INCOME TAX OFFICER WARD 1(2)(1) BENGALURU BMTC BUILDING 80 FEET ROAD, 6TH BLOCK NEAR KHB GAMES VILLAGE KORAMANGALA, BENGALURU 560095. 15. INCOME TAX OFFICER WARD 5(3)(4) BENGALURU HMT BHAVAN NO.59, BELLARY ROAD GANGANAGAR, BENGALURU 560032. 16. INCOME TAX OFFICER WARD 5(2)(1) BENGALURU BMTC BUILDING 80 FEET ROAD, 6TH BLOCK NEAR KHB GAMES VILLAGE KORAMANGALA, BENGALURU 560095. 17. INCOME TAX OFFICER WARD 5(3)(5) BENGALURU HMT BHAVAN

11 NO.59, BELLARY ROAD GANGANAGAR, BENGALURU 560032. 18. INCOME TAX OFFICER WARD 3(3)(1) BENGALURU HMT BHAVAN NO.59, BELLARY ROAD GANGANAGAR, BENGALURU 560032. 19. PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX KARNATAKA AND GOA REGION GROUND FLOOR, CR BUILDING NO 1, QUEENS ROAD, BENGALURU 560001.

... RESPONDENTS (BY MR. K.V. ARAVIND A/W MR. DILIP M, ADV.) - - - THIS W.P. IS FILED UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA, PRAYING TO QUASHING THE IMPUGNED NOTICE DTD 30.06.2021 ISSUED BY THE R-5 UNDER SECTION 148 OF THE INCOME TAX ACT, 1961 TO PETITIONER NO.2 VIDE ANNX-A-1, AY 2014-15. QUASHING THE IMPUGNED NOTICE DTD 30.06.2021 ISSUED BY THE R-5 UNDER SECTION 148 OF THE INCOME TAX ACT, 1961 TO PETITIONER NO.3 VIDE ANNX-A-2, AY 2014-15. QUASHING THE IMPUGNED NOTICE DTD 30.06.2021 ISSUED BY THE R-5 UNDER SECTION 148 OF THE INCOME TAX ACT, 1961 TO PETITIONER NO.4 VIDE ANNX-A-3, AY 2014-15 & ETC. THIS W.P. COMING ON FOR PRELIMINARY HEARING IN ‘B’ GROUP, THIS DAY, ALOK ARADHE J., MADE THE FOLLOWING: ORDER The petitioner in this writ petition has sought quashment of explanation below Clause (A) in the

12 notification bearing No.20/2021 F.NO.370142/35/2020-TPL dated 31.03.2021 and notification No.38/2021/F.No.370142/35/2020-TPL dated 27.04.2021 issued by Central Board of Direct Taxes, as ultra vires the provisions of Income Tax Act, 1961 (hereinafter referred to as ‘1961 Act’ for short) and the provisions of Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020 (hereinafter referred to as ‘2020 Act’ for short). The petitioner has also prayed for relief that extension of time limit by the 2020 Act does not apply to notices issued under erstwhile Section 148 of the 1961 Act, after 01.04.2021. The petitioner also seeks a writ of certiorari for quashing the notices dated 30.06.2021 issued under Section 148 of the 1961 Act for the Assessment year 2016-17. 2. We have heard the learned counsel at length. For the reasons assigned by us in the

13 judgment dated 19.04.2022 passed in W.P.No.22348/2021 and for the reasons assigned by division bench of High Court of Allahabad in ASHOK KUAR AGARWAL VS. UNION OF INDIA’, Rajasthan High Court in ‘BPIP INFRA (P.) LTD. VS. INCOME TAX OFFICER, WARD 4(1), JAIPUR, Delhi High Court decision in MON MOHAN KOHLI VS. ASSISTANT COMMISSIONER OF INCOME TAX & ANR. And decision of Bombay High Court in TATA COMMUNICATIONS TRANSFORMATION SERVICES LIMITED, VS. ASSISTANT COMMISSIONER OF INCOME TAX 14(1) AND OTHERS, W.P.NO.1334/2021 the explanation below Clause (A) in the notification bearing No.20/2021 F.NO.370142/35/2020-TPL dated 31.03.2021 and notification No.38/2021 F.No.370142/35/2020-TPL dated 27.04.2021 issued by Central Board of Direct Taxes is hereby declared as ultra vires the provisions

14 of Income Tax Act, 1961 and the provisions of Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020. The impugned notice dated 30.06.2021 issued under Section 148 of the Act is quashed. 3. However, it will be open to the Assessing Officer concerned to initiate fresh re-assessment proceeding in accordance with relevant provisions of the 1961 Act as amended by Finance Act, 2021 after strictly complying with the provisions of the Act. In the result, the writ petition is disposed of. Sd/- JUDGE Sd/- JUDGE SS