Wp/13055/2021 Of Wipro Equity Reward Trust v. Principal Commissioner Of Income Tax -1

IN THE HIGH COURT OF KARNATAKA AT BENGALURUDATED THIS THE 18 DAY OF APRIL 202727 PRESENT| THE HON’BLE MR. JUSTICE ALOK ARADHE AND| THE HON’BLE MR.JUSTICE S. VISHWAJITH SHETTYmW.P. No.13055 OF 2021 (TIT) BETWEEN: 1.WIPRO EQUITY REWARD TRUSTDODDAKANNELI, SARJAPUR ROAD ~BANGALORE 560035 |REPRESENTED HEREIN BY ITSAUTHORISED REPRESENTATIVE |MR. BALASUBRAMANIAN KAGE 41 YEARS.DODDAKANNELI, SARJAPUR ROAD ~BANGALORE 560035 |REPRESENTED HEREIN BY ITSAUTHORISED REPRESENTATIVE |MR. BALASUBRAMANIAN KAGE 41 YEARS. D2 |MR. SRINIVASAN PAGALTHIVARTHI|AGED 61 YEARSSON OF P.V. VASUDEVAN |ADDRESS AT TF 7/7, THIRD FLOORECJ BUSINESS POINT, 137 BRIGADE ROAD|BANGALORE 560025..AGED 61 YEARSSON OF P.V. VASUDEVAN |ADDRESS AT TF 7/7, THIRD FLOORECJ BUSINESS POINT, 137 BRIGADE ROAD|BANGALORE 560025.. 3.MR. SURESH CHANDRA SENAPATYAGED 64 YEARS(SENIOR CITIZEN'S BENEFIT NOT CLAIMED)SON OF T. NARAYANMOORTY SENAPATYADDRESS AT 301, BRIGADE LAVELLE ROADBANGALORE 560001..AGED 64 YEARS(SENIOR CITIZEN'S BENEFIT NOT CLAIMED)SON OF T. NARAYANMOORTY SENAPATYADDRESS AT 301, BRIGADE LAVELLE ROADBANGALORE 560001.. a4 |MR. VIRAVANALLUR SRIVIVASAN PADMANABHANAGED 68 YEARS(SENIOR CITIZEN'S BENEFIT NOT CLAIMED)SON OF V.V. SRINIVASANAGED 68 YEARS(SENIOR CITIZEN'S BENEFIT NOT CLAIMED)SON OF V.V. SRINIVASAN 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 SHAHADDRESS AT B 502, MANTRI CLASSIC1ST MAIN, 8TH CROSS, 4TH BLOCK |ST. BED LAYOUT, KORAMANGALABANGALORE 5600 34. 6.MR. SURESH CHOITHRAM VASWANL|AGED 61 YEARS.SON OF CHOITHRAM A. VASWANIADDRESS AT VILLA 154ADARSH PALM RETREAT |OUTER RING ROAD, NEAR INTELDEVARABISNAHALLI, BANGALORE 560103. J.|MR. SUDIP BANERJEE.AGED 61 YEARSSON OF AJOY KUMAR BANERJEE |ADDRESS AT 255, PHASE1ADARSH PALM MEADOWS|RAMAGONDANHALLI, WHITEFIELD |BENGALURU 560066. 8.MR. VENUGOPALAN KESAVANAGED 55 YEARSSON OF T S VENUGOPALANADDRESS AT G303, MANTRI PARADISEBANNERGHATTA ROAD, BANGALORE 5600/76. QO.MR. DILEEP RANJEKARAGED 72 YEARS(SENIOR CITIZEN’S BENEFIT NOT CLAIMED)SON OF KAMALAKARADDRESS AT 6B, NITISH MAYFAIRNO.31, KASTURBA ROADCROSS NEAR BRITISH LIBRARYBANGALORE 560001.. 10. |MR. SAMBUDDHA DEB.AGED 63 YEARS.(SENIOR CITIZEN'S BENEFIT NOT CLAIMED)SON OF SAURINDRA MOHAN DEBADDRESS AT 256, PHASE 1PALM MEADOWS, RAMAGONDANAHALLIAIRPORT ROAD, WHITEFIELDBANGALORE 560066. AGED 63 YEARS.(SENIOR CITIZEN'S BENEFIT NOT CLAIMED)SON OF SAURINDRA MOHAN DEBADDRESS AT 256, PHASE 1PALM MEADOWS, RAMAGONDANAHALLIAIRPORT ROAD, WHITEFIELDBANGALORE 560066. (SENIOR CITIZEN'S BENEFIT NOT CLAIMED) 11. |MR. VINEET AGRAWALAGED 59 YEARSSON OF V N AGRAWAL ~ADDRESS AT VILLA NO. 73ADARSH PALM RETREAT LANE 3 >PHASE 1, BELLANDUR POST|BELLANDUR, BANGALORE 560103. 17. |MR. PRATIK KUMARAGED ABOUT 55 YEARS.SON OF MAHESHWARI PRASAD |J6P AND 8OP WIPRO CORPORATEDODDAKKANELLI VILLAGESARJAPUR ROAD, BENGALURU 560035. 13.)MR. HOSDURG GOVARDHAN KAMATHAGED 60 YEARSSON OF HOSDURG UMANANDA KAMATHADDRESS AT APT NO 302 |LIFE IS BEAUTIFUL, 30TH CROSSTILAK NAGAR MAIN ROADJAYANAGAR 4TH BLOCKBENGALURU 560041. 14 |MR. TEKKETHALAKAL KURIEN KURIENAGED 61 YEARSAGED 61 YEARS SON OF TEKKETHALAKKAL KURIEN KURIENADDRESS AT 701, ETA BEAUMONDENO.17, BENSON CROSS ROAD |BENSON TOWN, BENGALURU 560046. 15. |MR. NAGENDER ARYAAGED 5/7 YEARSAGED 5/7 YEARS SON OF MEWA RAM ARYA — ADDRESS AT FLAT 1093 |SOBHA JASMINE, OUTER RING ROAD |BELLANDUR IBBLUR, BENGALURU 560103. 16. |MR. VENKATA SETHU MADHAVA RAO TATAVARTHIAGED /7O YEARS(SENIOR CITIZEN’S BENEFIT NOT CLAIMED)SON OF RAMULU TATAVARTHI |NO.440, SHREE VILLA, 7TH CROSS6TH MAIN, BTM II STAGEMICO LAYOUT, BENGALURU 560076. 1/7. SMT. TATAVARTHI MALATHI DEVI.AGED 68 YEARS(SENIOR CITIZEN'S BENEFIT NOT CLAIMED)WIFE OF VENKATA SETHU MADHAVA RAO TATAVARTHL|ADDRESS AT NO.440, SHREE VILLA7TH CROSS, 6TH MAIN, MICO LAYOUTBIM II STAGE, BENGALURU 560076. 14 |MR. TEKKETHALAKAL KURIEN KURIENAGED 61 YEARSAGED 61 YEARS SON OF TEKKETHALAKKAL KURIEN KURIENADDRESS AT 701, ETA BEAUMONDENO.17, BENSON CROSS ROAD |BENSON TOWN, BENGALURU 560046. 15. |MR. NAGENDER ARYAAGED 5/7 YEARSAGED 5/7 YEARS SON OF MEWA RAM ARYA — ADDRESS AT FLAT 1093 |SOBHA JASMINE, OUTER RING ROAD |BELLANDUR IBBLUR, BENGALURU 560103. 16. |MR. VENKATA SETHU MADHAVA RAO TATAVARTHIAGED /7O YEARS(SENIOR CITIZEN’S BENEFIT NOT CLAIMED)SON OF RAMULU TATAVARTHI |NO.440, SHREE VILLA, 7TH CROSS6TH MAIN, BTM II STAGEMICO LAYOUT, BENGALURU 560076. 1/7. SMT. TATAVARTHI MALATHI DEVI.AGED 68 YEARS(SENIOR CITIZEN'S BENEFIT NOT CLAIMED)WIFE OF VENKATA SETHU MADHAVA RAO TATAVARTHL|ADDRESS AT NO.440, SHREE VILLA7TH CROSS, 6TH MAIN, MICO LAYOUTBIM II STAGE, BENGALURU 560076. 18. |MS. ANURADHA RAJANNA|AGED 52 YEARSDAUGHTER OF B.V. RAJANNA |ADDRESS AT VILLA NO.55BELLEZEA, SARJAPURCHANDAPUR LINK ROAD |MUTHANALLUR, BENGALURU 560099. 19. |MR. MOHAN SRINIVASA RAOAGED 67 YEARS(SENIOR CITIZEN’S BENEFIT NOT CLAIMED)SON OF CRS RAOADDRESS AT 588, 7TH MAIN17TH CROSS, IIND STAGE, INDIRANAGAR|BENGALURU 560038. AGED 67 YEARS(SENIOR CITIZEN’S BENEFIT NOT CLAIMED)SON OF CRS RAOADDRESS AT 588, 7TH MAIN17TH CROSS, IIND STAGE, INDIRANAGAR|BENGALURU 560038. 20.WIPRO INC BENEFIT TRUST(NOW DISSOLVED) |REP. HEREIN BY ITS TRUSTEE|MR. DIPAK KUMAR BOHRA |AGED 49 YEARSSON OF BANWARI LAL BOHRAADDRESS AT NO 407, 4TH FLOOR PRESTIGE CENTER POINTEDWARD ROAD, BANGALORE 560052.| Al.MR. RAJAN KOHLI|AGED 50 YEARSSON OF S K KOHLIAGED 50 YEARSSON OF S K KOHLI ADDRESS AT 249, RAINBOW RESIDENCY |OPPOSITE WIPRO CORPORATE OFFICE |SARJAPUR MAIN ROAD, BANGALORE 560035.OPPOSITE WIPRO CORPORATE OFFICE |SARJAPUR MAIN ROAD, BANGALORE 560035. 22.MR. SANJESH KUMAR GUPTAAGED 58 YEARSAGED 58 YEARS SON OF RAM MOHAN GUPTAADDRESS AT B2 303MANTRI RESIDENCYOPP. MEENAKSHI TEMPLE |BANNERGHATTA ROAD|BENGALURU 5600 /6.ADDRESS AT B2 303MANTRI RESIDENCYOPP. MEENAKSHI TEMPLE |BANNERGHATTA ROAD|BENGALURU 5600 /6. 23.MR. GAMMA KALI PRASANNA|AGED 62 YEARSAGED 62 YEARS (SENIOR CITIZEN’S BENEFIT NOT CLAIMED)SON OF RAGHUNATHA RAO GUMMASON OF RAGHUNATHA RAO GUMMA ADDRESS 204, GITC BLOCKI | 5TH CROSS, 3RD MAINBILEKALLI DOLLARS SCHEME |BENGALURU 5600 /6.BILEKALLI DOLLARS SCHEME |BENGALURU 5600 /6. 2a.MR. VISHWAS PURUSHOTTAM SANTURKAR AGED 68 YEARS (SENIOR CITIZEN’S BENEFIT NOT CLAIMED) SON OF PURUSHOTTAM VENKATRAO SANTURKARADDRESS AT A 1002ADARSH RHYTHM, NO.71ADDRESS AT A 1002ADARSH RHYTHM, NO.71 3RD MAIN, PANDURANGANAGARBENGALURU 5600 /6.BENGALURU 5600 /6. 25.MR. BALA GIRIDHAR MANCHL| AGED 65 YEARS (SENIOR CITIZEN'S BENEFIT NOT CLAIMED)SON OF KUMARA SWAMY MANCHILSON OF KUMARA SWAMY MANCHIL ADDRESS AT NO.104, BLOCK 2. GREEN IS THE COLOUR APARTMENTS | 3RD MAIN, BILEKAHALLI DOLLARBENGALURU 5600 /6. 26,MR. SRIRAM SRINIVASANAGED 5/7 YEARSSON OF T.V. SRINIVASANADDRESS AT S 3, ROBIDEEP APARTMENTS|71/2 NAGAVARAPALYA, C V RAMAN NAGAR ~BANGALORE 560093.. 2/.MR. VASUDEVAN AGHORAMOORTHY~AGED 69 YEARS(SENIOR CITIZEN'S BENEFIT NOT CLAIMED)SON OF R S AGHORAMOORTHY |ADDRESS AT 211, VARS FANTASY1ST MAIN ROAD, KODIHALLIHAL 2ND STAGE, BENGALURU 560008. 28.SMT. NAGAMANI MURTHY.AGED 60 YEARSDAUGHTER OF NARASIMHA MURTHY RAOADDRESS AT L 103, SECTOR XI9TH B MAIN, JEEVAN BIMA NAGARBANGALORE 5600/75. 29.MR. TIRUVALLAM DORAISWAMY THANDAVAMURTHYAGED 65 YEARS(SENIOR CITIZEN’S BENEFIT NOT CLAIMED)SON OF T P DORAISWAMY|ADDRESS AT VILLA 79, ADARSH VISTABASAVA NAGAR MAIN ROADVIBOOTHIPURA, BENGALURU 560037. 30.MR. HARIPRASAD SHETTY|AGED 50 YEARSSON OF GUNDU SHETTYADDRESS AT 95, 5TH CROSSVIJAYA BANK LAYOUTBANNERGHATTA ROADBENGALURU 5600 /6. 31.MR. SANKARAN ANANDAGED 54 YEARSAGED 54 YEARS SON OF ANANTHANARAYANAN SANKARANADDRESS AT 151, PRESTIGE OZONEWHITEFIELD ROAD, WHITEFIELD>BENGALURU 560066. 37.MR. ANIL KUMAR JAINAGED 57 YEARS.SON OF NARENDRA KUMAR JAINADDRESS AT 308, SPRUCERAHEJA RESIDENCY, 8TH C MAIN7TH CROSS, 3RD BLOCK |KORAMANGALA, BENGALURU 5600534. 28.SMT. NAGAMANI MURTHY.AGED 60 YEARSDAUGHTER OF NARASIMHA MURTHY RAOADDRESS AT L 103, SECTOR XI9TH B MAIN, JEEVAN BIMA NAGARBANGALORE 5600/75. 29.MR. TIRUVALLAM DORAISWAMY THANDAVAMURTHYAGED 65 YEARS(SENIOR CITIZEN’S BENEFIT NOT CLAIMED)SON OF T P DORAISWAMY|ADDRESS AT VILLA 79, ADARSH VISTABASAVA NAGAR MAIN ROADVIBOOTHIPURA, BENGALURU 560037. 30.MR. HARIPRASAD SHETTY|AGED 50 YEARSSON OF GUNDU SHETTYADDRESS AT 95, 5TH CROSSVIJAYA BANK LAYOUTBANNERGHATTA ROADBENGALURU 5600 /6. 31.MR. SANKARAN ANANDAGED 54 YEARSAGED 54 YEARS SON OF ANANTHANARAYANAN SANKARANADDRESS AT 151, PRESTIGE OZONEWHITEFIELD ROAD, WHITEFIELD>BENGALURU 560066. 37.MR. ANIL KUMAR JAINAGED 57 YEARS.SON OF NARENDRA KUMAR JAINADDRESS AT 308, SPRUCERAHEJA RESIDENCY, 8TH C MAIN7TH CROSS, 3RD BLOCK |KORAMANGALA, BENGALURU 5600534. 33.MR. MUDIUM SEETHAPATHY RAO.AGED 79 YEARS(SENIOR CITIZEN'S BENEFIT NOT CLAIMED)SON OF MUDIUM JAYARAMA RAOADDRESS AT NO 64, RESEVOIR STREETOLD VETERNARY HOSPITAL ROAD |BENGALURU 560004. 34.MS. VARSHA ANAND|AGED 54 YEARS.DAUGHTER OF YASHWANT PATADE |ADDRESS AT 52, HORIZON NO4HIGH STREET LOOKE TOWNBANGALORE 560065. 35.MS. NITHYA RAMKUMARAGED 50 YEARSDAUGHTER OF S. SRINIVASANADDRESS AT 62, 3RD CROSS17TH MAIN, KORAMANGALA2ND BLOCK EXTN, BENGALURU 560034.| 36.MR. SURESH BALASUBRAMANIANAGED 58 YEARSSON OF U K BALASUBRAMANIAN |ADDRESS AT NO 93, 5TH CROSSBANNERGHATTA ROAD|VIJAYA BANK LAYOUTBENGALURU 5600 /6. 3/7.MR. VENDAWADI RANGASWAMY VENKATESHAGED 61 YEARSSON OF V S RANGASWAMYADDRESS AT 82, 82 II MAIN4TH PHASE, 7TH BLOCKBSK III STAGE, BANGALORE 560085.AGED 61 YEARSSON OF V S RANGASWAMYADDRESS AT 82, 82 II MAIN4TH PHASE, 7TH BLOCKBSK III STAGE, BANGALORE 560085. 38.MR. SEKHARIPURAM RAMASWAMY GOPALANREPRESENTED HEREIN BY HIS WIFEAND AUTHORISED REPRESNTATIVE |REPRESENTED HEREIN BY HIS WIFEAND AUTHORISED REPRESNTATIVE | MRS. CHANDRA GOPALANAGED 64 YEARSAGED 64 YEARS (SENIOR CITIZEN’S BENEFIT NOT CLAIMED)ADDRESS AT NO 3, OLLEFF ROAD |LANGFORD TOWN, BENGALURU 560035.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). (BY MR. A. SHANKAR, SR. COUNSEL FOR| MR. S. ANNAMALAI, ADV.,). ... PETITIONERS AND: 1.PRINCIPAL COMMISSIONER OF INCOME TAX -1BANGALORE BMTC BUILDINGBANGALORE BMTC BUILDING 80 FEET ROAD, 6TH BLOCKNEAR KHB GAMES VILLAGEKORAMANGALA, BENGALURU 560095.NEAR KHB GAMES VILLAGEKORAMANGALA, BENGALURU 560095. 2.|PRINCIPAL COMMISSIONER OF INCOME TAX -2BANGALORE BMTC BUILDINGBANGALORE BMTC BUILDING 80 FEET ROAD, 6TH BLOCKNEAR KHB GAMES VILLAGEKORAMANGALA, BENGALURU 560095.NEAR KHB GAMES VILLAGEKORAMANGALA, BENGALURU 560095. 3.PRINCIPAL COMMISSIONER OF INCOME TAX -3BANGALORE BMTC BUILDINGBANGALORE BMTC BUILDING 80 FEET ROAD, 61TH BLOCK NEAR KHB GAMES VILLAGE KORAMANGALA, BENGALURU 560095. 4CENTRAL BOARD OF DIRECT TAXESDEPARTMENT OF REVENUE.MINISTRY OF FINANCEUNION OF INDIA, NORTH BLOCKNEW DELHI LLOOQO2 REPRESENTED HEREIN BY [ITS CHAIRPERSON.DEPARTMENT OF REVENUE.MINISTRY OF FINANCEUNION OF INDIA, NORTH BLOCKNEW DELHI LLOOQO2 REPRESENTED HEREIN BY [ITS CHAIRPERSON. 5.|ASSISTANT COMMISSIONER OF INCOME TAXCIRCLE 7(1)(1) BANGALORE BMTC BUILDING80 FEET ROAD, 61TH BLOCKNEAR KHB GAMES VILLAGEKORAMANGALA, BENGALURU 560095.CIRCLE 7(1)(1) BANGALORE BMTC BUILDING80 FEET ROAD, 61TH BLOCKNEAR KHB GAMES VILLAGEKORAMANGALA, BENGALURU 560095. 6.ASSISTANT COMMISSIONER OF INCOME TAXCIRCLE 3(3)(1) BANGALORE, HMI BHAVANNO.59, BELLARY ROADGANGANAGAR, BENGALURU 560032.CIRCLE 3(3)(1) BANGALORE, HMI BHAVANNO.59, BELLARY ROADGANGANAGAR, BENGALURU 560032. J.|INCOME TAX OFFICER|WARD 5(3)(3), BANGALORE HMT BHAVANNO.59, BELLARY ROAD, GANGANAGAR|BANGALORE 560032..WARD 5(3)(3), BANGALORE HMT BHAVANNO.59, BELLARY ROAD, GANGANAGAR|BANGALORE 560032.. 5.|ASSISTANT COMMISSIONER OF INCOME TAXCIRCLE 7(1)(1) BANGALORE BMTC BUILDING80 FEET ROAD, 61TH BLOCKNEAR KHB GAMES VILLAGEKORAMANGALA, BENGALURU 560095.CIRCLE 7(1)(1) BANGALORE BMTC BUILDING80 FEET ROAD, 61TH BLOCKNEAR KHB GAMES VILLAGEKORAMANGALA, BENGALURU 560095. 6.ASSISTANT COMMISSIONER OF INCOME TAXCIRCLE 3(3)(1) BANGALORE, HMI BHAVANNO.59, BELLARY ROADGANGANAGAR, BENGALURU 560032.CIRCLE 3(3)(1) BANGALORE, HMI BHAVANNO.59, BELLARY ROADGANGANAGAR, BENGALURU 560032. J.|INCOME TAX OFFICER|WARD 5(3)(3), BANGALORE HMT BHAVANNO.59, BELLARY ROAD, GANGANAGAR|BANGALORE 560032..WARD 5(3)(3), BANGALORE HMT BHAVANNO.59, BELLARY ROAD, GANGANAGAR|BANGALORE 560032.. 8.DEPUTY COMMISSIONER OF INCOME TAX |CIRCLE 4(1)(1), BANGALOREBMTC BUILDING, 80 FEET ROAD6TH BLOCK, NEAR KHB GAMES VILLAGEKORAMANGALA, BENGALURU 560095.CIRCLE 4(1)(1), BANGALOREBMTC BUILDING, 80 FEET ROAD6TH BLOCK, NEAR KHB GAMES VILLAGEKORAMANGALA, BENGALURU 560095. 9.ASSISTANT COMMISSIONER OF INCOME TAXCIRCLE 1(1)(1)|BMTC BUILDING, 80 FEET ROAD6TH BLOCK, NEAR KHB GAMES VILLAGEKORAMANGALA, BENGALURU 560095.CIRCLE 1(1)(1)|BMTC BUILDING, 80 FEET ROAD6TH BLOCK, NEAR KHB GAMES VILLAGEKORAMANGALA, BENGALURU 560095. 10. INCOME TAX OFFICER WARD 4(2)(3), BANGALORE BMTC BUILDING 80 FEET ROAD, 61TH BLOCKNEAR KHB GAMES VILLAGEKORAMANGALA, BENGALURU 560095.NEAR KHB GAMES VILLAGEKORAMANGALA, BENGALURU 560095. 11. ASSISTANT COMMISSIONER OF INCOME TAX |CIRCLE 5(3)(2) BANGALORE, HMI BHAVANNO.59, BELLARY ROADGANGANAGAR, BENGALURU 560032. CIRCLE 5(3)(2) BANGALORE, HMI BHAVANNO.59, BELLARY ROADGANGANAGAR, BENGALURU 560032. 12. INCOME TAX OFFICER |WARD 4(3)(1)BENGALURU BMTC BUILDING80 FEET ROAD, 61TH BLOCKNEAR KHB GAMES VILLAGEKORAMANGALA, BENGALURU 560095.WARD 4(3)(1)BENGALURU BMTC BUILDING80 FEET ROAD, 61TH BLOCKNEAR KHB GAMES VILLAGEKORAMANGALA, BENGALURU 560095. 13. INCOME TAX OFFICER |WARD 5(3)(1)BENGALURU HMT BHAVAN.NO.59, BELLARY ROADGANGANAGAR, BENGALURU 560032. WARD 5(3)(1)BENGALURU HMT BHAVAN.NO.59, BELLARY ROADGANGANAGAR, BENGALURU 560032. 14, INCOME TAX OFFICER |WARD 1(2)(1)BENGALURU BMTC BUILDING80 FEET ROAD, 61TH BLOCKNEAR KHB GAMES VILLAGEKORAMANGALA, BENGALURU 560095.WARD 1(2)(1)BENGALURU BMTC BUILDING80 FEET ROAD, 61TH BLOCKNEAR KHB GAMES VILLAGEKORAMANGALA, BENGALURU 560095. 15. INCOME TAX OFFICER |WARD 5(3)(4)BENGALURU HMT BHAVAN _NO.59, BELLARY ROADGANGANAGAR, BENGALURU 560032. WARD 5(3)(4)BENGALURU HMT BHAVAN _NO.59, BELLARY ROADGANGANAGAR, BENGALURU 560032. 16. INCOME TAX OFFICER |WARD 5(2)(1)BENGALURU BMTC BUILDING80 FEET ROAD, 61TH BLOCKNEAR KHB GAMES VILLAGEKORAMANGALA, BENGALURU 560095.WARD 5(2)(1)BENGALURU BMTC BUILDING80 FEET ROAD, 61TH BLOCKNEAR KHB GAMES VILLAGEKORAMANGALA, BENGALURU 560095. 17. INCOME TAX OFFICER |WARD 5(3)(5)WARD 5(3)(5) BENGALURU HMT BHAVAN _ NO.59, BELLARY ROADGANGANAGAR, BENGALURU 560032. 18. INCOME TAX OFFICER | WARD 3(3)(1)BENGALURU HMT BHAVAN _NO.59, BELLARY ROADGANGANAGAR, BENGALURU 560032. 19. PRINCIPAL CHIEF COMMISSIONER OF INCOME TAXKARNATAKA AND GOA REGION |GROUND FLOOR, CR BUILDINGNO 1, QUEENS ROAD, BENGALURU 560001.)KARNATAKA AND GOA REGION |GROUND FLOOR, CR BUILDINGNO 1, QUEENS ROAD, BENGALURU 560001.) (BY MR. K.V. ARAVIND A/WMR. DILIP M, ADV.)MR. DILIP M, ADV.) ... RESPONDENTS THIS W.P. IS FILED UNDER ARTICLE 226 OF THE!CONSTITUTION|OF.INDIA,PRAYINGTO]QUASHINGTHEIMPUGNED NOTICE DTD 30.06.2021 ISSUED BY THE R-5 UNDER.SECTION 148 OF THE INCOME TAX ACT, 1961 TO PETITIONERNO.2 VIDE ANNX-A-1, AY 2014-15. QUASHING THE IMPUGNEDNOTICE DTD 30.06.2021 ISSUED BY THE R-5 UNDER SECTION.148 OF THE INCOME TAX ACT, 1961 TO PETITIONER NO.3 VIDEANNX-A-2, AY 2014-15. QUASHING THE IMPUGNED NOTICE DTD30.06.7071 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 ... RESPONDENTS THIS W.P. IS FILED UNDER ARTICLE 226 OF THE!CONSTITUTION|OF.INDIA,PRAYINGTO]QUASHINGTHEIMPUGNED NOTICE DTD 30.06.2021 ISSUED BY THE R-5 UNDER.SECTION 148 OF THE INCOME TAX ACT, 1961 TO PETITIONERNO.2 VIDE ANNX-A-1, AY 2014-15. QUASHING THE IMPUGNEDNOTICE DTD 30.06.2021 ISSUED BY THE R-5 UNDER SECTION.148 OF THE INCOME TAX ACT, 1961 TO PETITIONER NO.3 VIDEANNX-A-2, AY 2014-15. QUASHING THE IMPUGNED NOTICE DTD30.06.7071 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 notification|bearing No.20/2021F.NO.370142/35/2020-TPL dated 31.03.2021 andnotification No.38/2021/F.No.370142/35/2020-TPLdated 27.04.2021 issued by Central Board of DirectTaxes, asultra vires‘the provisions of Income Tax Act,1961 (hereinaiter 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’ forshort). The petitioner has also prayed for relief thatextension of time limit by the 2020 Act does notapply to notices issued under erstwhile Section 148of the 1961 Act, after 01.04.2021. The petitioner alsoseeks a writ of certiorari for quashing the noticesdated 30.06.2021 issued under Section 148 of the.1961 Act for the Assessment year 2016-17. — Do We have heard the learned counsel at.length. For the reasons assigned by us in the judgmentdated19.04.9099passedinW.P.No.22348/2021 and for the reasons assigned bydivision bench of High Court ofAllahabad inASHOK KUAR AGARWAL VS. UNION OF INDIA’,Rajasthan High Court in)‘BPIP INFRA (P.) LTD. VS.|INCOME TAX OFFICER, WARD 4(1), JAIPUR,DelhiHigh Court decision inMON MOHAN KOHLI VS.|ASSISTANT COMMISSIONER OF INCOME TAX &ANR.And decision of Bombay High Court inTATACOMMUNICATIONS TRANSFORMATION SERVICESLIMITED, VS. ASSISTANT COMMISSIONER OFINCOMETAX|14(1)AND OTHERS, W.P.NO. 1334/2021the explanation below Clause (A)in.the.notificationbearing|No.20/2021 F.NO.370142/35/2020-TPL dated 31.03.2021 andnotification No.38/2021 F.No.3870142/35/2020-TPLdated 27.04.2021 issued by Central Board of DirectTaxes is hereby declared asultra vires‘the provisions of Income Tax Act, 1961 and the provisions ofTaxationandOtherLaws(RelaxationandAmendment of Certain Provisions) Act, 2020.The|impugned notice dated 30.06.2021 issued undersection 148 of the Act is quashed. 3However, it will be open to the Assessing.Officer concerned to initiate fresh re-assessment.proceeding in accordance with relevant provisions ofthe 1961 Act as amended by Finance Act, 2021 aiterstrictly complying with the provisions of the Act. In the result, the writ petition is disposed of. Sd/-—JUDGE Sd/-—JUDGE