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.13644 OF 2021 (T-IT) BETWEEN: 1. WIPRO EQUITY REWARD TRUST DODDAKANNELLI SARJAPUR ROAD BANGALORE - 560035 REPRESENTED HEREIN BY ITS AUTHORIZED REPRESENTATIVE MR. BALASUBRAMANIAN K. 2. MR. KIRAN KRISHNAJI DESAI AGED 56 YEARS S/O KRISHNAJI DESAI ADDRESS AT A 606, PURVA BELMONT KANAKAPURA ROAD, J P NAGAR PHASE 6 BENGALURU-560078. 3. MR. NATARAJAN KRISHNAKUMAR (SENIOR CITIZEN’S BENEFIT NOT CLAIMED) AGED ABOUT 64 YEARS S/O K. NATARAJAN S-67, GOLDEN ENCLAVE OLD AIRPORT ROAD BENGALURU-560017. 4. MR. KODANDARAMAN GOVINDAN AGED 50 YEARS S/O GOVINDAN G ADDRESS AT 839, GOPALA NILAYA

2 8TH MAIN 5TH BLOCK BEL LAYOUT VIDYARANYAPURA BANGALORE-560097. 5. MR. ARUN KUMAR SINGH AGED 53 YEARS S/O DURGA PRASAD SINGH ADDRESS AT 130/3, FERNS CITY DODDANEKUNDI, BANGALORE-560037. 6. MR. KAILASAM GANESHAN AGED 52 YEARS S/O G. KAILASAM ADDRESS AT 715, 25TH MAIN 17TH CROSS, JP NAGAR, 6TH PHASE BANGALORE-560078. 7. MR. RAMESH NATHAPET RAGHAVAN S/O RAGHAVAN SARANGAPANI AGED 54 YEARS ADDRESS AT B-303, KOMARLA BRIGADE RESIDENCY APTS 51, UTTARAHALLI MAIN ROAD CHIKKALASANDRA, BANGALORE-560061. 8. MR. NARAYANAN SIVARAMAKRISHNAN AGED 49 YEARS S/O SIVARAMAKRISHNAN M N ADDRESS AT 1/35, 3RD CROSS ASSAYE ROAD, BANGALORE-560042. 9. MR. RAJEEV NARAYANA KULKARNI AGED 56 YEARS S/O NARAYANA KRISHNA KULKARNI ADDRESS AT L 106, SNN RAJ LAKEVIEW NEAR MADIWALA LAKE BTM 2ND STAGE, BANGALORE – 560076. 10. MR. DHAMAL VILLIVALAM BALAJI AGED 61 YEARS S/O D V SESHADRI ADDRESS AT NO 401, HERITAGE 4 1ST MAIN, VEERABHADRA NAGAR

3 BESIDES SOBHA SUNFLOWER BANGALORE – 560037. 11. MR. SUBHODH SARANGI AGED 53 YEARS S/O JITENDRIAY SARANGI ADDRESS AT B-4, SAMHITA VILLA 1ST MAIN, 7TH CROSS PAI LAYOUT, BANGALORE – 560016. 12. MR. VED PRAKASH AGED 54 YEARS S/O DHARMA DEO ADDRESS AT HOUSE NO.3491/1 14TH A MAIN, HAL SECOND STAGE INDIRA NAGAR, BANGALORE – 560008. 13. MR. PRASAD VENKATESH BHATT AGED 56 YEARS OLD S/O VENKATESH VASUDEV BHATT ADDRESS AT FLAT NO.02 1ST BLOCK, VICEROY BOULEVARD MARTHAHALLI, BENGALURU - 560 037. 14. MR. PREM SHANKAR PATEL AGED 53 YEARS S/O MOTI RAM PATEL ADDRESS AT 3602, FIRST FLOOR 5TH CROSS, 13TH G MAIN HAL 2ND STAGE BANGALORE - 560 038. 15. MR. SUBRAMANIAN LAKSHMANAN AGED 54 YEARS S/O LAKSHMANAN S ADDRESS AT H-3 NVT ARCHID GARDEN SARJAPUR MAIN ROAD CHAMBENAHALLI BENGALURU - 560 125. 16. MR. DARBHA SAIKRISHNA AGED 61 YEARS S/O D. SRIRMACHANDRUDU

4 ADDRESS AT NO.53 3RD CROSS, CHBS LAYOUT 3RD STAGE BEHIND BHEL QUARTE VIJAYANAGAR BENGALORE - 560 040. 17. MR. JINU KURIEN KOSHY AGED ABOUT 50 YEARS S/O KALATHUMKAL KURIEN KOSHY ADDRESS AT G-4, PETRA RADIANCE KATHALIPALYA MAIN ROAD BENGALURU 560038. 18. MR. SRINIVASAN MURALI KRISHNAN AGED 57 YEARS S/O K. SRINIVASAN ADDRESS AT 3742, 11TH CROSS 13-B MAIN HAL 2ND STAGE BANGALORE 560008. 19. MR. RANGANATHA RAO JAYAKRISHNA AGED 59 YEARS S/O RANGANATHA RAO ADDRESS AT 754, 1ST MAIN 7TH BLOCK, II PHASE BANASHANKARI III STAGE BANGALORE 560085. 20. MR. SUJEETH JOSEPH AGED 52 YEARS S/O ANTONY CHIRAYANTH JACOB ADDRESS AT HOUSE NO. 73 CALSSIC PARADISE LAYOUT 5TH A MAIN, BEGUR BENGALURU 560114. 21. MR. RAJA RAVISANKARAN AGED 57 YEARS S/O SUBRAMANIAM RAJA ADDRESS AT FLAT F-18 BENKA TOWERS 6 D MAIN HAL II STAGE BANGALORE 560008.

5 22. MR. PARTHASARATHY SRINIVASA RAGHAVAN AGED 55 YEARS S/O S PARTHASARATHY ADDRESS AT B-204, NO. 51 BRIGADE RESIDENCY UTTARAHALLI MAIN ROAD CHIKKALSANDRA BANGALORE 560061. 23. MR. NELAVAGAL PRAVEEN KUMAR AGED 52 YEAR OLD S/O N. RAVINDAR ADDRESS AT 771 VANAMALEE, 24TH CROSS IDEAL HOMES, HOUSING SOCIETY R.R. NAGAR, BENGALURU 560098. 24. MR. SUBRAMANYA SARMA BESTRAPALLI AGED 51 YEARS S/O LAKSHMI NARASIMHA SARMA B ADDRESS AT 1674 20TH MAIN HSR LAYOUT BANGALORE 560102. 25. MR. RAJESH RAM MISHRA AGED 59 YEARS S/O JYOTI PRASAD MISRA ADDRESS AT 49/2, RAINBOW DRIVE SARJAPURA ROAD, OPP WIPRO CORPORATE BANGALORE-560035. 26. MS. BRAHMAVARA AHALYABAI AGED 67 YEARS (SENIOR CITIZEN’S BENEFIT NOT CLAIMED) D/O B S KRISHNA SOMAYAJI ADDRESS AT 971, 16TH E CROSS D BLOCK, SAHAKARANAGAR BENGALURU-560092. 27. MR. SANKARANARAYANAN GUDALUR AGED 61 YEARS S/O SUBRAMANIAN G V ADDRESS AT 402 GURUKRUPA

6 10TH CROSS 6TH MAIN VIJAYA BANK LAYOUT BANGALORE-560076. 28. MR. SANJAY GUPTA AGED 58 YEARS S/O RAMJI DAS AGARWAL ADDRESS AT B-301, MANTRI CLASSIC ST BED LAYOUT, KORAMANGALA 4TH BLOCK BANGALORE-560034. 29. MR. IYER GANESH VENKATARAMAN SWAMINATHAN S/O V. SWAMINATHAN AGED 50 YEARS ADDRESS AT D4, 502 WHITE HOUSE APTS DINNUR MAIN ROAD RT NAGAR, BANGALORE 560032. 30. MR. VAIDYANATHAN NARAYANASWAMY PERNIKULAM S/O. P V NARAYANASWAMY AGED ABOUT 73 YEARS ADRESS AT NO. 201 BRIGADE JACARANDA 14T-A-MAIN ROAD INDIRANAGAR, BENALURU 560008. 31. MR. NARENDRA ASWATHA NARAYANA S/O. M ASWATHA NARAYANA AGED ABOUT 49 YEARS ADDRESS NO.80, 2ND CROSS BTM 2ND STAGE, BANGALORE 560068. 32. MR. VASUDEVAN VEERASURYA KOMANDURI S/O K. RANGANATHAN AGED ABOUT 59 YEARS ADRESS AT NO.372/C 7TH MAIN ROAD VINAYAKANAGARA B BLOCK KONENAGARAHARA, BANGALORE 560017. 33. MR. PAZHAMALAI JAYARAMAN S/O G. JAYARAMAN

7 AGED ABOUT 54 YEARS ADDRESS AT NO.226, RAMA NIVAS 7TH MAIN ROAD SHANTI NIKETAN LAYOUT AREKERE, BANGALORE 560076. 34. MS. KRISHNAKUMARI MAHADEVAN AGED 50 YEARS D/O S MAHADEVAN 20 COUNTRY SIDE LAYOUT SARJAPUR ROAD, OPP WIPRO CORP. OFFICE BENGALURU 560035. 35. MR. KAVARAGANAHALLI MUKUNDAROA RAGHAVENDRA AGED 50 YEARS S/O K B MUKUNDA RAO 851 NAGU, 5TH A CROSS VIJAYA BANK LAYOUT, BILEKAHALLI BANGALORE 560076. 36. MR. HEJAMADY SESHA RAO MOHAN RAO AGED 76 YEARS (SENIOR CITIZEN’S BENEFIT NOT CLAIMED) S/O H. SESHA RAO NO 40, I B CROSS, KHB LAYOUT MIG 8TH BLOCK, KORAMANGALA BENGALURU 560095. 37. MR. ANIL KUMAR REVANKAR AGED 60 YEARS S/O I H REVANKAR D316, GARADI APARTMENT K R ROAD, BASAVANAGUDI BENGALURU 560004. 38. MR. KANIYUR KRISHNAMURTHY VENKATARAMAN AGED 52 YEARS S/O (LATE) KRISHNAMURTHY K N ADDRESS AT 107 EAST TRINITY WOODS SARJAPURA ROAD, BENGALURU 560034. PETITIONER NOS 2 TO 38 REPRESENTED BY PETITIONER NO 1, THROUGH ITS AUTHORISED REPRESENTATIVE

8 MR. BALASUBRAMANIAH K).

... PETITIONERS (BY MR. S. GANESH, SR. COUNSEL FOR MR. SANDEEP HUILGOL, ADV.,) AND: 1. PRINCIPAL COMMISSIONER OF INCOME-TAX-1 BANGALORE, BMTC BUILDING 80 FEET ROAD, 6TH BLOCK NEAR K H B GAMES VILLAGE KORAMANGALA, BENGALURU – 560095. 2. PRINCIPAL COMMISSIONER OF INCOME TAX - 2 BANGALORE, BMTC BUILDING 80 FEET ROAD, 6TH BLOCK NEAR K H B GAMES VILLAGE KORAMANGALA, BENGALURU – 560095. 3. PRINCIPAL COMMISSIONER OF INCOME TAX - 3 BANGALORE, BMTC BUILDING 80 FEET ROAD, 6TH BLOCK NEAR K H B GAMES VILLAGE KORAMANGALA, BENGALURU – 560095. 4. CENTRAL BOARD OF DIRECT TAXES DEPARTMENT OF REVENUE MINISTRY OF FINANCE UNION OF INDIA, NORTH BLOCK NEW DELHI - 110002 REP. HEREIN BY ITS CHAIRPERSON. 5. PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX, KARNATAKA AND GOA REGION GROUND FLOOR, C R BUILDING NO 1 QUEENS ROAD , BENGALURU – 560001. 6. INCOME TAX OFFICER WARD 5(3) (1), BANGALORE HMT BHAVAN NO.59, BELLARY ROAD GANGANAGAR, BENGALURU – 560032.

9 7. INCOME TAX OFFICER WARD 5(3) (4), BANGALORE HMT BHAVAN NO.59, BELALRY ROAD GANGANAGAR, BENGALURU – 560032. 8. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 3 (3) (1), BANGALORE HMT BHAVAN NO.59, BELALRY ROAD GANGANAGAR, BENGALURU – 560032. 9. INCOME TAX OFFICER WARD 4 (2) (3), BANGALORE BMTC BUILDING 80 FEET ROAD, 6TH BLOCK NEAR KHB GAMES VILLAGE, KORAMANGALA BENGALURU – 560095. 10. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 5 (3) (2) BANGALORE HMT BHAVAN NO.59, BELLARY ROAD GANGANAGAR, BENGALURU- 560032. 11. INCOME TAX OFFICER WARD 1 (2) (1), BANGALORE BMTC BUILDING 80 FEET ROAD, 6TH BLOCK NEAR KHB GAMES VILLAGE KORAMANGALA, BENGALURU – 560095. 12. INCOME TAX OFFICER WARD 5 (3) (2), BANGALORE HMT BHAVAN NO.59, BELLARY ROAD GANGANAGAR, BENGALURU- 560032 13 . INCOME TAX OFFICER WARD 5 (3) (5) BANGALORE HMT BHAVAN NO 59 BELLARY ROAD GANGANAGAR, BENGALURU- 560032. 14. INCOME TAX OFFICER WARD 3 (3) (1), BANGALORE HMT BHAVAN NO.59, BELLARY ROAD GANGANAGAR, BENGALURU- 560032. 15. ASSISTANT COMMISSIONER OF INCOME TAX

10 CIRCLE 2 (2) (1), BMTC BUILDING 80 FEET ROAD, 6TH BLOCK NEAR KHB GAMES VILLAGE KORAMANGALA, BENGALURU – 560095. 16. INCOME TAX OFFICER WARD 4(3) (2), BANGALORE BMTC BUILDING 80 FEET ROAD, 6TH BLOCK NEAR KHB GAMES VILLAGE KORAMANGALA, BENGALURU – 560095.

... RESPONDENTS (BY MR. K.V. ARAVIND A/W MR. DILIP M, ADVS.) - - - 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-6 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-7 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-6 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 ORDERS, 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 notification bearing No.20/2021

11 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 judgment dated 19.04.2022 passed in

12 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 of Income Tax Act, 1961 and the provisions of

13 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