Karnataka High Court Infosys Limited vs The Deputy Commissioner Of Income Tax on 17 June, 2019 R DATED THIS THE 17TH DAY OF JUNE, 2019 BEFORE THE HON'BLE MRS.JUSTICE S.SUJATHA WRIT PETITION No.29828/2011 c/w W.P.No.14424/2013 AND W.P.No.53886/2013 (T IT) BETWEEN : INFOSYS LIMITED, (FORMERLY KNOWN AS INFOSYS TECHNOLOGIES LIMITED) ELECTRONIC CITY, HOSUR ROAD, BANGALORE 560 100, REP BY ITS PRINCIPAL CAG, Mr. P.PRAKASH ...PETITIONER (COMMON) (BY SRI T.SURYANARAYANA, ADV.) IN W.P.No.29828/2011: AND : THE DEPUTY COMMISSIONER OF INCOME TAX CIRCLE11 (4), ROOM NO.516, 5TH FLOOR, R.P. BHAVAN, OPP. RBI, NRUPATHUNGA ROAD BANGALORE560001 ...RESPONDENT (BY SRI E.I.SANMATHI, ADV.) IN W.P.No.14424/2013: AND : 1. THE DEPUTY COMMISSIONER OF INCOME TAX CIRCLE11 (4), ROOM NO.516, 5TH FLOOR, R.P. BHAVAN, OPP. RBI, NRUPATHUNGA ROAD BANGALORE560001 2 2. THE COMMISSIONER OF INCOME TAX CENTRAL REVENUE BUILDING QUEENS ROAD BANGALORE560001 ...RESPONDENTS (BY SRI E.I.SANMATHI, ADV.) IN W.P.No.53886/2013: AND : 1. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE11(4), ROOM NO.516, 5TH FLOOR, R.P. BHAVAN, OPP. RBI NRUPATHUNGA ROAD, BANGALORE560001. 2. THE DEPUTY COMMISSIONER OF INCOME TAX CIRCLE11 (4), ROOM NO.516, 5TH FLOOR, R.P. BHAVAN, OPP. RBI, NRUPATHUNGA ROAD BANGALORE560001 3. THE COMMISSIONER OF INCOME TAX CENTRAL REVENUE BUILDING QUEENS ROAD BANGALORE560001 ...RESPONDENTS (BY SRI E.I.SANMATHI, ADV.) THIS WRIT PETITION No.29828/2011 IS FILED UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA PRAYING TO DECLARE THAT THE IMPUGNED PROCEEDINGS INITIATED BY THE RESPONDENT UNDER SECTION 147 READ WITH SECTION 148 OF THE ACT ARE BARRED BY LIMITATION & OPPOSED TO THE SAID PROVISIONS AND THEREFORE WITHOUT JURISDICTION AND ETC. THIS WRIT PETITION No.14424/2013 IS FILED UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA PRAYING TO DECLARE THAT THE IMPUGNED PROCEEDINGS INITIATED BY THE 1ST RESPONDENT UNDER SECTION 147 READ WITH SECTION 148 OF THE ACT ARE BARRED BY LIMITATION AND OPPOSED TO THE SAID PROVISIONS AND THEREFORE WITHOUT JURISDICTION AND ETC. 3 THIS WRIT PETITION No.53886/2013 IS FILED UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA PRAYING TO DECLARE THAT THE IMPUGNED PROCEEDINGS INITIATED BY THE 1ST RESPONDENT UNDER SECTION 147 READ WITH SECTION 148 OF THE ACT ARE BARRED BY LIMITATION AND OPPOSED TO THE SAID PROVISIONS AND THEREFORE WITHOUT JURISDICTION AND ETC. THESE PETITIONS HAVING BEEN HEARD AND RESERVED, ARE COMING ON FOR PRONOUNCEMENT OF ORDER THIS DAY, S.SUJATHA J., PASSED THE FOLLOWING: ORDER These petitions involving similar and akin issues, have been considered together and are disposed of by this common order. 2. Petitioner has challenged the proceedings initiated by the respondent under Section 147 r/w section 148 of the Income Tax Act, 1961 ['Act' for short] relating to the assessment years 200405, 200506 and 200607. 3. The petitioner's regular assessments under the provisions of the Act relating to the aforesaid assessment years were concluded by the respondent 4 whereby the respondent authority allowed the petitioner's claim for deduction under Section 10A while disallowing a small portion of the deduction on certain grounds. To the extent of disallowance of a portion of the deduction under Section 10A in the original assessment orders, the matters were taken in appeal and the appeals were pending. 4. In the meanwhile, the Addl. Commissioner took up the petitioner's assessment relating to the assessment year 20072008 and concluded the same under the provisions of Section 143(3) of the Act by order dated 28.12.2010 wherein the petitioner's claim for deduction under Section 10A has been disallowed substantially. Taking clue form the above order relating to assessment year 200708, the respondent issued notices under Section 148 proposing to reassess the petitioner for the assessment years in question on the ground that certain income had escaped assessment. It 5 transpires that the petitioner had replied to the said notices asserting that there is no escapement of assessment of any income