Infosys Limited vs The Deputy Director Of Income Tax on 28 March, 2013

[Cites 3, Cited by 1]

Karnataka High Court

Infosys Limited vs The Deputy Director Of Income Tax on 28 March, 2013

Bench: Ram Mohan Reddy

                            1

                                              W.P.15060/13

IN THE HIGH COURT OF KARNATAKA, BANGALORE

     DATED THIS THE 28TH DAY OF MARCH, 2013

                        BEFORE

    THE HON'BLE MR.JUSTICE RAM MOHAN REDDY

        WRIT PETITION NO. 15060 OF 2013 (T-IT)


BETWEEN:

INFOSYS LIMITED
(FORMERLY KNOWN AS INFOSYS
TECHNOLOGIES LIMITED)
ELECTRONIC CITY
BANGALORE - 560 100
REP.BY ITS PRINCIPAL - CAG
MR. P PRAKASH.
                                            ... PETITIONER

(BY SRI. K P KUMAR, ADVOCATE FOR
      T SURYANARAYANA, ADVOCATE
      FOR KING & PATRIDGE A/S,)

AND :

1       THE DEPUTY DIRECTOR OF INCOME TAX
        (INTERNATIONAL TAXATION)
        CIRCLE 1(1), 6TH FLOOR
        RASHTROTHANA BHAVAN
        NRUPATHUNGA ROAD
        BANGALORE - 560 001.

2       THE DIRECTOR OF INCOME TAX
        (INTERNATIONAL TAXATION)
        CIRCLE 1(1), 6TH FLOOR
        RASHTROTHANA BHAVAN
        NRUPATHUNGA ROAD
        BANGALORE - 560 001.
                                       ... RESPONDENTS
                                2

                                                        W.P.15060/13


(BY SRI. THIRUMALESH, ADVOCATE)

     THIS WRIT PETITION IS FILED UNDER ARTICLE 226 OF
CONSTITUTION OF INDIA PRAYING TO DECLARE THE
IMPUGNED PROCEEDINGS INITIATED BY THE 1ST RESPONDENT
UNDER SEC. 201 OF THE ACT ARE BARRED BY LIMITATION
AND THEREFORE WITHOUT JURISDICTION; AND ETC.

      THIS WRIT PETITION COMING ON FOR PRL.HEARING
THIS DAY, THE COURT MADE THE FOLLOWING:


                            ORDER

In response to the notice under Section 133(3) of Income Tax Act, 1961, petitioner submitted a reply inter alia contending that initiation of proceeding was barred by limitation though no period of limitation is prescribed under the Income Tax Act and seven years had elapsed. The Deputy Director of Income-Tax (International Taxation), Bangalore by order dt. 25.3.2013 held that the proceeding was within reasonable time. Hence this petition.

2. Petitioner has called in question the said order without awaiting a final result in the proceeding. It is needless to state that the final order that may be passed 3 W.P.15060/13 in the proceeding being appealable under the statute, the petitioner must await the decision and thereafterwards question both, the order dt. 25.3.2013 Annexure-C, as well as final order, if aggrieved. All contentions are kept open for consideration.

Petitions stands rejected.

Sd/-

JUDGE ln

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Karnataka High Court