Wp/17291/2021 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 SHETTY mW.P. No.17291 OF 2021 (TIT) BETWEEN: 1.WIPRO EQUITY REWARD TRUST|DODDAKANNELLI, SARJAPUR ROADBANGALORE 560035 |REPRESENTED HEREIN BY ITSAUTHORISED REPRESENTATIVEMR. BALASUBRAMANIAN K.,DODDAKANNELLI, SARJAPUR ROADBANGALORE 560035 |REPRESENTED HEREIN BY ITSAUTHORISED REPRESENTATIVEMR. BALASUBRAMANIAN K., D2 |MR. VENKATESH NARYANA JOISAGED 56 YEARS.S/O NARAYANA JOIS HTADDRESS AT NO.98, 2ND CROSSCENTRAL EXCISE LAYOUT, VIJAYA NAGAR|BENGALURU 560040. AGED 56 YEARS.S/O NARAYANA JOIS HTADDRESS AT NO.98, 2ND CROSSCENTRAL EXCISE LAYOUT, VIJAYA NAGAR|BENGALURU 560040. 3.MR. RAGHAVAN SUNDARA RAJANAGED 64 YEARS(SENIOR CITIZEN'S BENEFIT NOT CLAIMED)S/O LATE R. RAGHAVAN |ADDRESS AT NO.777, 13TH CROSS |23RD MAIN, JP NAGAR 2ND PHASEBANGALORE 5600 7/8AGED 64 YEARS(SENIOR CITIZEN'S BENEFIT NOT CLAIMED)S/O LATE R. RAGHAVAN |ADDRESS AT NO.777, 13TH CROSS |23RD MAIN, JP NAGAR 2ND PHASEBANGALORE 5600 7/8 a4 |MR. CHILKUNDA DATHATHREYA ANANT|AGED 56 YEARSS/O C T DATHATHREYAADDRESS AT NO.8, JAIKUMAR LAYOUTAGED 56 YEARSS/O C T DATHATHREYAADDRESS AT NO.8, JAIKUMAR LAYOUT KONANKUNTE|BANGALORE 560062.. 5.|MR, ARUN KUMAR RAJARAMANAGED 57 YEARS.S/O L RAJARAMANADDRESS AT D2 - 1102 ©L-T SOUTH CITY APARTMENTSAREKERE, MICO LAYOUT, OFF BG ROAD.BANGALORE 5600 /6. 6.MR. RAMESH SRINIVASANAGED 54 YEARSS/O OF RT SRINIVASANADDRESS AT NO. 2/1, V.R. LAYOUTSARAKKI MAIN ROAD, JP NAGAR 1ST PHASEBANGALORE 5600 7/8 J.|MR. ANITHA IRISAPPANAGED 48 YEARS.S/O P IRISAPPANADDRESS AT 5L WEST WINGFERNHILL GARDEN46, RING ROAD, HSR LAYOUT|BANGALORE 560102.. 8.MR. SUTTAMALLY MAHADEVAN BALASUBRAMANIYANAGED 67 YEARS(SENIOR CITIZEN'S BENEFIT NOT CLAIMED)S/O S H MAHADEVANADDRESS AT I-208, BRIGADE GATEWAY APARTMENTS26/1, DR. RAJKUMAR ROADSUBRAMANYANAGARBANGALORE 560055.. QO.MR. SUSHILKUMAR TILOKCHAND NAHAR|AGED 56 YEARS.S/O TILOKCHAND NAHAR|ADDRESS AT 75, RAINBOW DRIVESARJAPUR ROAD, NEAR WIPROBANGALORE 560035. 10. |MR. UMESH NANDA|AGED 7/7 YEARS(SENIOR CITIZEN'S BENEFIT NOT CLAIMED)S/O S L NANDA|ADDRESS AT B101, PALLADIUM |MANGALDAS ROAD BUND, GARDEN ROADPUNE 411001.AGED 7/7 YEARS(SENIOR CITIZEN'S BENEFIT NOT CLAIMED)S/O S L NANDA|ADDRESS AT B101, PALLADIUM |MANGALDAS ROAD BUND, GARDEN ROADPUNE 411001. 11.MR. GIRISH SRIKRISHNA PARANJPEAGED 63 YEARS(SENIOR CITIZEN'S BENEFIT NOT CLAIMED)S/O SRIKRISHNA MOHINIRAJ PARANJPEADDRESS AT 14 N DILWARAMAHARSHI KARVE ROADMUMBAI 400021.|AGED 63 YEARS(SENIOR CITIZEN'S BENEFIT NOT CLAIMED)S/O SRIKRISHNA MOHINIRAJ PARANJPEADDRESS AT 14 N DILWARAMAHARSHI KARVE ROADMUMBAI 400021.| (PETITIONER NOS.2 TO 11 REPRESENTED ~BY PETITIONER NO.1 THROUGH |ITS AUTHORISED REPRESENTATIVE |MR. BALASUBRAMANIAN K.,BY PETITIONER NO.1 THROUGH |ITS AUTHORISED REPRESENTATIVE |MR. BALASUBRAMANIAN K., (BY MR. S. GANESH, SR. COUNSEL FORMR. SANDEEP HUILGOL, ADV.,)MR. SANDEEP HUILGOL, ADV.,) ... PETITIONERS| AND" 1.PRINCIPAL COMMISSIONER OF INCOME TAX -1BANGALOREBMTC BUILDING, 80 FEET ROAD6TH BLOCK, NEAR KHB GAMES VILLAGE.KORAMANGALA, BENGALURU - 560095.|BANGALOREBMTC BUILDING, 80 FEET ROAD6TH BLOCK, NEAR KHB GAMES VILLAGE.KORAMANGALA, BENGALURU - 560095.| 2.|PRINCIPAL COMMISSIONER OF INCOME-TAX - 2BANGALOREBMTC BUILDING, 80 FEET ROAD61H BLOCK, NEAR KHB GAMES VILLAGEKORAMANGALA, BENGALURU —- 560095.BANGALOREBMTC BUILDING, 80 FEET ROAD61H BLOCK, NEAR KHB GAMES VILLAGEKORAMANGALA, BENGALURU —- 560095. 3.PRINCIPAL COMMISSIONER OF INCOME-TAX - 3BANGALOREBMITC BUILDING, 80 FEET ROAD61H BLOCK, NEAR KHB GAMES VILLAGEKORAMANGALA, BENGALURU - 560095.|BANGALOREBMITC BUILDING, 80 FEET ROAD61H BLOCK, NEAR KHB GAMES VILLAGEKORAMANGALA, BENGALURU - 560095.| 4PRINCIPAL COMMISSIONER OF INCOME-TAX - 4HYDERABAD3RD FLOOR, AAYAKAR BHAVAN|HYDERABAD3RD FLOOR, AAYAKAR BHAVAN| BASHEERBAGH, HYDERABAD —- S00004. 2.|PRINCIPAL COMMISSIONER OF INCOME-TAX - 2BANGALOREBMTC BUILDING, 80 FEET ROAD61H BLOCK, NEAR KHB GAMES VILLAGEKORAMANGALA, BENGALURU —- 560095.BANGALOREBMTC BUILDING, 80 FEET ROAD61H BLOCK, NEAR KHB GAMES VILLAGEKORAMANGALA, BENGALURU —- 560095. 3.PRINCIPAL COMMISSIONER OF INCOME-TAX - 3BANGALOREBMITC BUILDING, 80 FEET ROAD61H BLOCK, NEAR KHB GAMES VILLAGEKORAMANGALA, BENGALURU - 560095.|BANGALOREBMITC BUILDING, 80 FEET ROAD61H BLOCK, NEAR KHB GAMES VILLAGEKORAMANGALA, BENGALURU - 560095.| 4PRINCIPAL COMMISSIONER OF INCOME-TAX - 4HYDERABAD3RD FLOOR, AAYAKAR BHAVAN|HYDERABAD3RD FLOOR, AAYAKAR BHAVAN| BASHEERBAGH, HYDERABAD —- S00004. 5.|PRINCIPAL COMMISSIONER OF INCOME-TAX - 1NAGPUR, AAYAKAR BHAVAN _CIVIL LINES, NAGPUR 440001.NAGPUR, AAYAKAR BHAVAN _CIVIL LINES, NAGPUR 440001. 6.PRINCIPAL COMMISSIONER OF INCOME-TAX - 2PUNE, PMT BUILDING, SWARGATESHANKARSHETH ROAD, PUNE 411037.PUNE, PMT BUILDING, SWARGATESHANKARSHETH ROAD, PUNE 411037. J.|PRINCIPAL COMMISSIONER OF INCOME-TAX - 1/7MUMBAI, KAUTILYA BHAVANBANDRA KURLA COMPLEX|MUMBAI 400051.|MUMBAI, KAUTILYA BHAVANBANDRA KURLA COMPLEX|MUMBAI 400051.| 8.CENTRAL BOARD OF DIRECT TAXESDEPARTMENT OF REVENUE.MINISTRY OF FINANCEUNION OF INDIANORTH BLOCK, NEW DELHI - 110002.REPRESENTED HEREIN BY [ITS CHAIRPERSON.DEPARTMENT OF REVENUE.MINISTRY OF FINANCEUNION OF INDIANORTH BLOCK, NEW DELHI - 110002.REPRESENTED HEREIN BY [ITS CHAIRPERSON. 9.PRINCIPAL CHIEF COMMISSIONER OF INCOME TAXKARNATAKA AND GOA REGION|GROUND FLOOR, CR BUILDINGNO.1 QUEENS ROADBENGALURU —- 560001.KARNATAKA AND GOA REGION|GROUND FLOOR, CR BUILDINGNO.1 QUEENS ROADBENGALURU —- 560001. 10. PRINCIPAL CHIEF COMMISSIONER OF INCOME TAXANDHRA PRADESH AND TELANGANA REGION1OTH FLOOR, IT TOWERSAC GUARDS, HYDERABAD 500004.ANDHRA PRADESH AND TELANGANA REGION1OTH FLOOR, IT TOWERSAC GUARDS, HYDERABAD 500004. 11. PRINCIPAL CHIEF COMMISSIONER OF INCOME TAXNAGPUR REGIONAAYAKAR BHAVAN, CIVIL LINESNAGPUR 440001.NAGPUR REGIONAAYAKAR BHAVAN, CIVIL LINESNAGPUR 440001. 172. PRINCIPAL CHIEF COMMISSIONER OF INCOME TAXPUNE REGION.SADHU VASWANI SQUAREPUNE 411001.PUNE REGION.SADHU VASWANI SQUAREPUNE 411001. 13. PRINCIPAL CHIEF COMMISSIONER OF INCOME TAXMUMBAI REGIONROOM NO. 321, AAYAKAR BHAVAN.M K ROAD, MUMBAI 400020. MUMBAI REGIONROOM NO. 321, AAYAKAR BHAVAN.M K ROAD, MUMBAI 400020. 14. INCOME TAX OFFICER | WARD 5(3)(1)BANGALOREHMT BHAVAN, NO.59BELLARY ROAD, GANGANAGARBANGALORE - 560032.BANGALOREHMT BHAVAN, NO.59BELLARY ROAD, GANGANAGARBANGALORE - 560032. 15. INCOME TAX OFFICER | WARD 5(3)(4)BANGALOREHMT BHAVAN, NO.59BELLARY ROAD, GANGANAGARBANGALORE - 560032.BANGALOREHMT BHAVAN, NO.59BELLARY ROAD, GANGANAGARBANGALORE - 560032. 16. ASSISTANT COMMISSIONER OF INCOME TAX |CIRCLE 3(3)(1), BANGALOREHMT BHAVAN, NO.59BELLARY ROAD, GANGANAGARBANGALORE - 560032.CIRCLE 3(3)(1), BANGALOREHMT BHAVAN, NO.59BELLARY ROAD, GANGANAGARBANGALORE - 560032. 17. ASSISTANT COMMISSIONER OF INCOME TAX |CIRCLE 13(1), HYDERABAD|AAYAKAR BHAVAN, OPPOSITE L B STADIUMBASHEERBAGH, HYDERABAD-500004.CIRCLE 13(1), HYDERABAD|AAYAKAR BHAVAN, OPPOSITE L B STADIUMBASHEERBAGH, HYDERABAD-500004. 18. ASSISTANT COMMISSIONER OF INCOME TAXDCIT/ACIT CIRCLE-AKOLA |AAYAKAR BHAVAN, GORAKSHAN ROADAKOLA 444001.DCIT/ACIT CIRCLE-AKOLA |AAYAKAR BHAVAN, GORAKSHAN ROADAKOLA 444001. 19. INCOME TAX OFFICER |WARD 2(2), PUNE|INCOME TAX OFFICE.WARD 2(2), PUNE|INCOME TAX OFFICE. PMT BUILDING,SHANKAR SETH ROAD, PUNE 411037. 20. JHE ASSISTANT COMMISSIONER OF INCOME TAX.CIRCLE 17(1), MUMBAI|ROOM NO 117, LST FLOORKAUITILYA BHAVANC-41 TO C-43, G BLOCK|BANDRA KURLA COMPLEX ©BANDRA (EAST), MUMBAI 400051.) (BY MR. K.V. ARAVIND A/WMR. DILIP .M, ADVS.,) ... RESPONDENTS 17. ASSISTANT COMMISSIONER OF INCOME TAX |CIRCLE 13(1), HYDERABAD|AAYAKAR BHAVAN, OPPOSITE L B STADIUMBASHEERBAGH, HYDERABAD-500004.CIRCLE 13(1), HYDERABAD|AAYAKAR BHAVAN, OPPOSITE L B STADIUMBASHEERBAGH, HYDERABAD-500004. 18. ASSISTANT COMMISSIONER OF INCOME TAXDCIT/ACIT CIRCLE-AKOLA |AAYAKAR BHAVAN, GORAKSHAN ROADAKOLA 444001.DCIT/ACIT CIRCLE-AKOLA |AAYAKAR BHAVAN, GORAKSHAN ROADAKOLA 444001. 19. INCOME TAX OFFICER |WARD 2(2), PUNE|INCOME TAX OFFICE.WARD 2(2), PUNE|INCOME TAX OFFICE. PMT BUILDING,SHANKAR SETH ROAD, PUNE 411037. 20. JHE ASSISTANT COMMISSIONER OF INCOME TAX.CIRCLE 17(1), MUMBAI|ROOM NO 117, LST FLOORKAUITILYA BHAVANC-41 TO C-43, G BLOCK|BANDRA KURLA COMPLEX ©BANDRA (EAST), MUMBAI 400051.) (BY MR. K.V. ARAVIND A/WMR. DILIP .M, ADVS.,) ... RESPONDENTS THIS W.P. IS FILED UNDER ARTICLE 226 OF THE!CONSTITUTION OF INDIA, PRAYING TO QUASH THE IMPUGNEDNOTICE DTD.30.6.2021 ISSUED BY THE R-16 FOR AY 2014-15.UNDER SECTION 148 OF THE INCOME TAX ACT 1961 TO°PETITIONER NO.2 ANNEXURE-A1. QUASH THE IMPUGNED NOTICEDTD.30.6.2702721 ISSUED BY THE R-16 FOR AY 2014-15 UNDSECTION 148 OF THE INCOME TAX ACT 1961 TO PETITIONER.NO.3ANNEXURE-AZQDQUASH_THEIMPUGNED|NOTICE.DTD.30.6.2702721 ISSUED BY THE R-14 FOR AY 2014-15 UNDSECTION 148 OF THE INCOME TAX ACT 1961 TO PETITIONER.NO.4 ANNEXURE-A3 & ETC. THIS|WP.COMINGON.FOR.ORDERS, THISDAY,ALOK ARADHE J.,MADE THE FOLLOWING: | ORDER The petitioner in this writ petition has sought quashment of explanation below Clause (A) in thenotificationbearing No.20/2021 F.NO.370142/35/2020-TPL dated 31.03.2021 and notification 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 (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’ 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. — 2 |We have heard the learned counsel at.length. For the reasons assigned by us in thejudgmentdated19.04.9099passedinW.P.No.22348/2021 and for the reasons assigned by division 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 inTATA COMMUNICATIONS TRANSFORMATION SERVICES|LIMITED, VS. ASSISTANT COMMISSIONER OF|INCOMETAX|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.370142/35/2020-TPLdated 27.04.2021 issued by Central Board of DirectTaxes is hereby declared asultra vires‘the provisionsof Income Tax Act, 1961 and the provisions ofTaxationandOtherLaws(Relaxation|and Amendment of Certain Provisions) Act, 2020.Theimpugned notice dated 30.06.2021 issued undersection 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 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