Dismissed

The Commissioner of Income-Tax v. M/S Wipro Ltd.

Karnataka HC3 Sept 2026ITA/2805/2005

Case brief

AI extract

What is this about?

High Court of Karnataka disposed of six Income Tax Appeals filed by the Revenue against ITAT orders. The Court held that since the appeal values fell below the monetary limits prescribed in CBDT Circular No.9/2024, the appeals were not maintainable.

What did the court decide?

Appeals dismissed as withdrawn on the ground of non-maintainability due to valuation below the monetary limit in CBDT Circular No.9/2024.

The Commissioner of Income-Tax Vs M/S Wipro Ltd. — Company and Corporate | Karnataka HC (2026)

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NC: 2026:KHC:47910-DB ITA No. 613 of 2006 C/W ITA No. 2804 of 2005 ITA No. 2805 of 2005 AND 4 OTHERS

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HC-KAR

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CNR: KAHC010229912006

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IN THE HIGH COURT OF KARNATAKA AT BENGALURU

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DATED THIS THE 3^RD DAY OF SEPTEMBER, 2026

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PRESENT

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THE HON'BLE MR. JUSTICE R DEVDAS

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AND

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THE HON'BLE DR. JUSTICE K.MANMADHA RAO

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INCOME TAX APPEAL NO. 613 OF 2006

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C/W

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INCOME TAX APPEAL NO. 2804 OF 2005 INCOME TAX APPEAL NO. 2805 OF 2005

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INCOME TAX APPEAL NO. 2807 OF 2005

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INCOME TAX APPEAL NO. 614 OF 2006 INCOME TAX APPEAL NO. 615 OF 2006 INCOME TAX APPEAL NO. 616 OF 2006

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IN ITA No. 613/2006

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BETWEEN:

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Digitally signed by G SHREERAKSHA Location: HIGH COURT OF KARNATAKA

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THE COMMISSIONER OF INCOME-TAX INTERNATIONAL TAXATION RASTROTHANA BUILDING NRUPATHUNGA ROAD BANGALORE.

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THE INCOME-TAX OFFICER (INTL. TAXATION), WARD 19(2) RASTROTHANA BUILDING NRUPATHUNGA ROAD BANGALORE.

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…APPELLANTS (BY SRI E. I. SANMATHI, SR. STANDING COUNSEL SRI NIRMAL MATHEW, STANDING COUNSEL)

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NC: 2026:KHC:47910-DB ITA No. 613 of 2006 C/W ITA No. 2804 of 2005 ITA No. 2805 of 2005 AND 4 OTHERS

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HC-KAR

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CNR: KAHC010229912006

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AND:

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M/S INFOSYS TECHNOLOGIES LTD PLOT NO.44 AND 97A, 3^RD CROSS ELECTRIC CITY, HOSUR ROAD BANGALORE 561 229.

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…RESPONDENT

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(BY SRI T. SURYANARAYANA RAO, SR. COUNSEL A/W SRI VINAY GIRI, ADVOCATE)

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THIS ITA IS FILED U/S.260-A OF I.T.ACT, 1961 ARISING OUT OF ORDER DATED 11-11-2005 PASSED IN ITA NO.145/BANG/2004, FOR THE ASSESSMENT YEAR 2000-01, PRAYING THAT ALLOW THE APPEAL AND SET ASIDE THE ORDER PASSED BY THE ITAT BANGALORE IN ITA NO.145/BANG/2004 DATED 11-11-2005 AND CONFIRM THE ORDER PASSED BY THE INCOME TAX OFFICER(INTERNATIONAL TAXATION) WARD-19(2), BANGALORE, IN THE INTEREST OF JUSTICE.

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IN ITA NO. 2804/2005

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BETWEEN:

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THE COMMISSIONER OF INCOME-TAX INTERNATIONAL TAXATION RASTROTHANA BUILDING NRUPATHUNGA ROAD BANGALORE.

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THE INCOME-TAX OFFICER (INTL. TAXATION), WARD 19(2) RASTROTHANA BUILDING NRUPATHUNGA ROAD BANGALORE.

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...APPELLANTS

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(BY SRI E.I. SANMATHI, SR. STANDING COUNSEL SRI NIRMAL MATHEW, STANDING COUNSEL)

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HC-KAR

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NC: 2026:KHC:47910-DB ITA No. 613 of 2006 C/W ITA No. 2804 of 2005 ITA No. 2805 of 2005 AND 4 OTHERS

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CNR: KAHC010229912006

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AND:

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M/S WIPRO LTD DODDAKANNELI SARJAPUR ROAD BANGALORE-560 035.

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...RESPONDENT

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(BY SRI SANDEEP HUILGOL, ADVOCATE)

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THIS ITA IS FILED U/S.260-A OF I.T.ACT, 1961 ARISING OUT OF ORDER DATED 30-12-2005 PASSED IN ITA NO.153/BANG/2004 FOR THE ASSESSMENT YEAR 2002-03 PRAYING THAT THIS HON’BLE COURT MAY BE PLEASED TO ALLOW THE APPEAL AND SET ASIDE THE ORDER PASSED BY THE OF THE INCOME TAX APPELLATE TRIBUNAL, AS PRAYED FOR THEREIN.

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IN ITA NO. 2805/2005

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BETWEEN:

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THE COMMISSIONER OF INCOME-TAX INTERNATIONAL TAXATION RASTROTHANA BUILDING NRUPATHUNGA ROAD BANGALORE.

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THE INCOME-TAX OFFICER (INTL. TAXATION), WARD 19(2) RASTROTHANA BUILDING NRUPATHUNGA ROAD BANGALORE.

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...APPELLANTS

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(BY SRI E.I. SANMATHI, SR. STANDING COUNSEL SRI NIRMAL MATHEW, STANDING COUNSEL)

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HC-KAR

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NC: 2026:KHC:47910-DB ITA No. 613 of 2006 C/W ITA No. 2804 of 2005 ITA No. 2805 of 2005 AND 4 OTHERS

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CNR: KAHC010229912006

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AND:

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M/S WIPRO LTD DODDAKANNELLI SARJAPUR ROAD BANGALORE-560 035.

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...RESPONDENT

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(BY SRI SANDEEP HUILGOL, ADVOCATE)

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THIS ITA IS FILED U/S.260-A OF I.T.ACT, 1961 ARISING OUT OF ORDER DATED 30-12-2005 PASSED IN ITA NO.154/BANG/2004 FOR THE ASSESSMENT YEAR 2003-04 PRAYING THAT THIS HON’BLE COURT MAY BE PLEASED TO ALLOW THE APPEAL AND SET ASIDE THE ORDER PASSED BY THE OF THE INCOME TAX APPELLATE TRIBUNAL, AS PRAYED FOR THEREIN.

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IN ITA NO. 2807/2005

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BETWEEN:

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THE COMMISSIONER OF INCOME-TAX INTERNATIONAL TAXATION RASTROTHANA BUILDING NRUPATHUNGA ROAD BANGALORE.

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THE INCOME-TAX OFFICER (INTL. TAXATION), WARD 19(2) RASTROTHANA BUILDING NRUPATHUNGA ROAD BANGALORE.

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...APPELLANTS

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(BY SRI E.I. SANMATHI, SR. STANDING COUNSEL SRI NIRMAL MATHEW, STANDING COUNSEL)

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AND:

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M/S WIPRO LTD DODDAKANNELLI SARJAPUR ROAD

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HC-KAR

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NC: 2026:KHC:47910-DB ITA No. 613 of 2006 C/W ITA No. 2804 of 2005 ITA No. 2805 of 2005 AND 4 OTHERS

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CNR: KAHC010229912006

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BANGALORE-560 035.

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...RESPONDENT

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(BY SRI SANDEEP HUILGOL, ADVOCATE)

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THIS ITA IS FILED U/S.260-A OF I.T.ACT, 1961 ARISING OUT OF ORDER DATED 30-12-2005 PASSED IN ITA NO.152/BANG/2004 FOR THE ASSESSMENT YEAR 2001-02 PRAYING THAT THIS HON’BLE COURT MAY BE PLEASED TO ALLOW THE APPEAL AND SET ASIDE THE ORDER PASSED BY THE OF THE INCOME TAX APPELLATE TRIBUNAL, AS PRAYED FOR THEREIN.

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IN ITA NO. 614/2006

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BETWEEN:

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THE COMMISSIONER OF INCOME-TAX INTERNATIONAL TAXATION RASTROTHANA BUILDING NRUPATHUNGA ROAD BANGALORE.

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THE INCOME-TAX OFFICER (INTL. TAXATION), WARD 19(2) RASTROTHANA BUILDING NRUPATHUNGA ROAD BANGALORE.

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...APPELLANTS

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(BY SRI E.I. SANMATHI, SR. STANDING COUNSEL SRI NIRMAL MATHEW, STANDING COUNSEL)

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AND:

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M/S INFOSYS TECHNOLOGIES LTD PLOT NO.44 AND 97A 3^RD CROSS, ELECTRIC CITY HOSUR ROAD BANGALORE – 561 229.

...RESPONDENT

HC-KAR

NC: 2026:KHC:47910-DB ITA No. 613 of 2006 C/W ITA No. 2804 of 2005 ITA No. 2805 of 2005 AND 4 OTHERS

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CNR: KAHC010229912006

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(BY SRI T. SURYANARAYANA RAO, SR. COUNSEL A/W SRI VINAY GIRI, ADVOCATE)

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THIS ITA IS FILED U/S.260-A OF I.T.ACT, 1961 ARISING OUT OF ORDER DATED 11-11-2005 PASSED IN ITA NO.146/BANG/2004 FOR THE ASSESSMENT YEAR 2001-02 PRAYING THAT THIS HON’BLE COURT MAY BE PLEASED TO ALLOW THE APPEAL AND SET ASIDE THE ORDER PASSED BY THE ITAT BANGALORE IN ITA NO.146/BANG/2004 DATED 11-11-2005 AND CONFIRM THE ORDER PASSED BY THE INCOME TAX OFFICER (INTERNATIONAL TAXATION), WARD-19(2), BANGALORE, IN THE INTEREST OF JUSTICE AND EQUITY.

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IN ITA NO. 615/2006

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BETWEEN:

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THE COMMISSIONER OF INCOME-TAX INTERNATIONAL TAXATION RASTROTHANA BUILDING NRUPATHUNGA ROAD BANGALORE.

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THE INCOME-TAX OFFICER (INTL. TAXATION), WARD 19(2) RASTROTHANA BUILDING NRUPATHUNGA ROAD BANGALORE.

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...APPELLANTS

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(BY SRI E.I. SANMATHI, SR. STANDING COUNSEL SRI NIRMAL MATHEW, STANDING COUNSEL)

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AND:

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M/S INFOSYS TECHNOLOGIES LTD PLOT NO.44 AND 97A 3^RD CROSS, ELECTRIC CITY HOSUR ROAD

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HC-KAR

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NC: 2026:KHC:47910-DB ITA No. 613 of 2006 C/W ITA No. 2804 of 2005 ITA No. 2805 of 2005 AND 4 OTHERS

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CNR: KAHC010229912006

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BANGALORE – 561 229.

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...RESPONDENT

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(BY SRI T. SURYANARAYANA RAO, SR. COUNSEL A/W SRI VINAY GIRI, ADVOCATE)

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THIS ITA IS FILED U/S.260-A OF I.T.ACT, 1961 ARISING OUT OF ORDER DATED 11-11-2005 PASSED IN ITA NO.148/BANG/2004 FOR THE ASSESSMENT YEAR 2003-04 PRAYING THAT THIS HON’BLE COURT MAY BE PLEASED TO ALLOW THE APPEAL AND SET ASIDE THE ORDER PASSED BY THE ITAT BANGALORE IN ITA NO.148/BANG/2004 DATED 11-11-2005 AND CONFIRM THE ORDER PASSED BY THE INCOME TAX OFFICER (INTERNATIONAL TAXATION), WARD-19(2), BANGALORE, IN THE INTEREST OF JUSTICE AND EQUITY.

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IN ITA NO. 616/2006

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BETWEEN:

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THE COMMISSIONER OF INCOME-TAX INTERNATIONAL TAXATION RASTROTHANA BUILDING NRUPATHUNGA ROAD BANGALORE.

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THE INCOME-TAX OFFICER (INTL. TAXATION), WARD 19(2) RASTROTHANA BUILDING NRUPATHUNGA ROAD BANGALORE.

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...APPELLANTS

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(BY SRI E.I. SANMATHI, SR. STANDING COUNSEL SRI NIRMAL MATHEW, STANDING COUNSEL)

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AND:

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M/S INFOSYS TECHNOLOGIES LTD PLOT NO.44 AND 97A 3^RD CROSS, ELECTRIC CITY

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HC-KAR

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NC: 2026:KHC:47910-DB ITA No. 613 of 2006 C/W ITA No. 2804 of 2005 ITA No. 2805 of 2005 AND 4 OTHERS

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CNR: KAHC010229912006

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HOSUR ROAD BANGALORE – 561 229.

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...RESPONDENT

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(BY SRI T. SURYANARAYANA RAO, SR. COUNSEL A/W SRI VINAY GIRI, ADVOCATE)

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THIS ITA IS FILED U/S.260-A OF I.T.ACT, 1961 ARISING OUT OF ORDER DATED 11-11-2005 PASSED IN ITA NO.147/BANG/2004 FOR THE ASSESSMENT YEAR 2002-03 PRAYING THAT THIS HON’BLE COURT MAY BE PLEASED TO ALLOW THE APPEAL AND SET ASIDE THE ORDER PASSED BY THE ITAT BANGALORE IN ITA NO.147/BANG/2004 DATED 11-11-2005 AND CONFIRM THE ORDER PASSED BY THE INCOME TAX OFFICER (INTERNATIONAL TAXATION), WARD-19(2), BANGALORE, IN THE INTEREST OF JUSTICE AND EQUITY.

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THESE APPEALS, COMING ON FOR HEARING, THIS DAY, JUDGMENT WAS DELIVERED THEREIN AS UNDER:

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CORAM: HON'BLE MR. JUSTICE R DEVDAS and HON'BLE DR. JUSTICE K.MANMADHA RAO

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ORAL JUDGMENT

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(PER: HON'BLE MR. JUSTICE R DEVDAS)

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Learned counsel for the appellants has filed a memo

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stating that the appeals are below the prescribed monetary limit as set out in CBDT Circular No.9/2024 dated 17.09.2024. Therefore, the appellants pray that the

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9 - NC: 2026:KHC:47910-DB ITA No. 613 of 2006 C/W ITA No. 2804 of 2005 ITA No. 2805 of 2005 AND 4 OTHERS

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HC-KAR

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CNR: KAHC010229912006

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appeals may be dismissed as withdrawn since the appeals are not maintainable in view of the circular.

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However, learned counsel Sri.Sandeep Huilgol appearing for the respondents in ITA No.2804/2005, ITA No.2805/2005 and ITA No.2807/2005 submits that the matters have to be decided on merits since the appellants are taking advantage of the fact that, in other similar matters, the decisions are against the respondents and the respondents have already preferred appeals in those matters.

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However, learned counsel for the appellants submits that Clause 7 of the CBDT Circular No.9/2024 dated 17.09.2024 protects the interest of the respondents, while making it clear that the withdrawal of the appeals will not in any way enable the appellants to contend or take advantage of the decisions that would be made in the appeals that are maintainable in favour of the appellants.

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In the considered opinion of this Court, since

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the appeals are filed by the revenue and, in terms of the

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NC: 2026:KHC:47910-DB ITA No. 613 of 2006 C/W ITA No. 2804 of 2005 ITA No. 2805 of 2005 AND 4 OTHERS

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10 -

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HC-KAR

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CNR: KAHC010229912006

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circular, since the value of these appeals are below the prescribed monetary limits, the appeals will not be maintainable and, therefore, at the risk of the appellants, they are seeking to withdraw the appeals filed by them. At any rate, since the respondents are said to have preferred appeals in other matters, these questions can always be argued in those appeals filed by the respondents.

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Accordingly, we accept the memo filed by the appellants and proceed to dismiss these appeals as withdrawn.

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Ordered accordingly.

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Sd/(R DEVDAS) JUDGE

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Sd/(DR.K.MANMADHA RAO) JUDGE

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GSR List No.: 1 Sl No.: 60

The Commissioner of Income-Tax v. M/S Wipro Ltd.

Case brief

What is this about?

What did the court decide?

The Commissioner of Income-Tax v. M/S Wipro Ltd.

Case brief

What is this about?

What did the court decide?

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