Karnataka High Court
M/S Wipro Ge Healthcare Private Limited vs The Joint Commissioner Of Income Tax on 27 November, 2025
Author: S.R.Krishna Kumar
Bench: S.R.Krishna Kumar
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NC: 2025:KHC:49294
WP No. 10079 of 2019
HC-KAR
IN THE HIGH COURT OF KARNATAKA AT BENGALURU
DATED THIS THE 27TH DAY OF NOVEMBER, 2025
BEFORE
THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR
WRIT PETITION NO. 10079 OF 2019 (T-IT)
BETWEEN:
1. M/S WIPRO GE HEALTHCARE PRIVATE LIMITED
(FOR THE MERGED ENTITY
M/S. GE MEDICAL SYSTEMS
(INDIA) PRIVATE LIMITED)
PLOT NO.3, 3A, 4
KADUGODI INDUSTRIAL AREA
WHITEFIELD
BENGALURU - 560 067.
REPRESENTED BY ITS
AUTHORIZED SIGNATORY
SHRI KEDAR KULKARNI
Digitally signed
by ...PETITIONER
SREEDHARAN
BANGALORE
SUSHMA
(BY SRI. K R PRADEEP, ADVOCATE)
LAKSHMI
Location: High
Court of
Karnataka AND:
1. THE JOINT COMMISSIONER OF INCOME TAX
SPECIAL RANGE -7
ROOM NO.243
2ND FLOOR
BMTC BUILDING
80 FEET ROAD
KORAMANGALA
BANGALORE - 560 095.
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NC: 2025:KHC:49294
WP No. 10079 of 2019
HC-KAR
2. THE PRINCIPAL COMMISSIONER
OF INCOME TAX-7
BMTC BUILDING
80 FEET ROAD
KORAMANGALA
BANGALORE - 560 095.
...RESPONDENTS
(BY SRI. RAVI RAJ Y V, ADVOCATE AND
SRI. M DILIP, ADVOCATE)
---
THIS W.P. IS FILED UNDER ARTICLES 226 & 227 OF THE
CONSTITUTION OF INDIA PRAYING TO-DECLARE THAT THE
IMPUGNED PROCEEDINGS UNDER SECTION 143(2) RWS 254 OF
THE ACT ARE OPPOSED TO THE SAID PROVISIONS AND
THEREFORE, WITHOUT JURISDICTION AND QUASH THE FINAL
ASSESSMENT ORDER UNDER SECTION 143(3) R.W.S 254
R.W.S. 144C(3) OF THE ACT DATED 31.03.2019 (ANNEXURE - S)
AND ETC.,
THIS PETITION, COMING ON FOR ORDERS, THIS DAY,
ORDER WAS MADE THEREIN AS UNDER:
CORAM: HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR
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WP No. 10079 of 2019
HC-KAR
ORAL ORDER
In this petition, the petitioner seeks the following reliefs:-
i) Declaring that the impugned proceedings under section 143(2) rws 254 of the Act are opposed to the said provisions and therefore, without jurisdiction;
ii) Quashing the Final Assessment Order under section 143(3) r.w.s 254 r.w.s 144C(3) of the Act dated 31.03.2019 (Annexure - S), the Notice of Demand u/s 156 of the Act dated 31.03.2019 (Annexure - S1) and the Penalty Notice u/s 274 rws 271 of the Act dated 31.03.2019 (Annexure - S2) passed by the first respondent in respect of the Assessment year 2011-12;
iii) Pass such other or further orders as this Hon'ble Court deems fit in the facts and circumstances of the case, in the interest of justice and equity.
2. Learned counsel for the petitioner would reiterate the various contentions urged in the petition and refer to the material on record in order to point out that while the subject matter of the present petition relates to the assessment year 2011-2012, in respect of the earlier assessment year 2010-2011, this Court had quashed the impugned proceedings at the instance of the petitioner herein in Writ Petition No.962 of 2019 dated 04.07.2025, as hereunder:-
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1. The petitioner is before this Court seeking for the following reliefs:
i. "Declaring that the impugned proceedings initiated under section 147 rws 148 of the Act are opposed to the said provisions and therefore, without jurisdiction;
ii. Quashing the notice under section 148 of the Act dated 13.12.2016 (Annexure- A)no.147/ACIT-C-7(1)(2)16-17 passed by Assistant commissioner of Income Tax circle 7(1) (2) Bengaluru.
iii. Quashing the Draft Assessment order dated 14.12.2018 (Annexure - B) NO.AAACG7655G/JCITSR-7/2018-19 passed by 6it 65 5 Respondent in respect of assessment year 2010-11;
and iv. Pass such other or further orders as this Hon'ble Court deems fit in the facts and circumstances of the case, in the interest of justice and equity."
2. The contention of the petitioner is that notice under Section 147 read with Section 148 of the Income Tax Act, 1961, has been served on M/s G.E. Medical Systems (India) Private Limited, which has been amalgamated, and a new resulting Company is M/s. Wipro G.E. Healthcare Private Limited. As such, he submits that a notice having been issued on a non- existent entity, the same cannot be proceeded with. -5-
NC: 2025:KHC:49294 WP No. 10079 of 2019 HC-KAR
3. In view of the decision of the Hon'ble Apex Court in Principal Commissioner of Income Tax, New Delhi vs. Maruti Suzuki India Limited,1 where the Hon'ble Apex Court has categorically held that no notice could have been served on an entity which no longer exists, the writ petition would have to be allowed. As such, I pass the following:
ORDER.
i) Writ petition is allowed.
ii) The proceedings initiated under Section 147 r/w Section 148 of the Income Tax Act, 1961 at Annexure-A and all further proceedings are hereby set aside.
iii) Liberty is reserved to the respondents to initiate fresh proceedings in the name of the resulting entity, if so permissible under law."
3. As noticed and held by this Court in Writ Petition No.962 of 2019 dated 04.07.2025, in the light of the undisputed fact that the original entity M/s. G.E. Medical Systems (India) Private Limited got merged with the petitioner Company/entity M/s. WIPRO GE Healthcare Private Limited in the year 2012, much prior to initiation of the impugned proceedings, I am of the considered 1 (2020) 18 SCC 331/2019 INSL 815.
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NC: 2025:KHC:49294 WP No. 10079 of 2019 HC-KAR opinion that the present petition also deserves to be allowed and the impugned proceedings deserve to be quashed.
4. It is also pertinent to note that in the first instance, the Income Tax Appellate Tribunal had set aside the assessment order and remitted the matter back to the assessing officer for reconsideration afresh, despite which, he proceeded to initiate the impugned proceedings by issuance of notice against a non-existing entity.
5. Insofar as the contention urged by the learned counsel for the respondent that though the notice under Section 143(2) of the Income Tax Act was issued against a non-existing entity, the final assessment order has been passed as against the petitioner/ entity herein is concerned, in the light of the undisputed fact that the entire proceedings, right from the inception, are against a non- existent entity, merely because the impugned assessment order is passed against the petitioner, the said circumstance cannot be made the basis to uphold the impugned proceedings, commencing from the impugned notice under Section 143(2) of the Income Tax Act against the aforesaid non-existent entity. As such, this contention urged by the respondents cannot be accepted. -7-
NC: 2025:KHC:49294 WP No. 10079 of 2019 HC-KAR
6. In the result, I pass the following:-
ORDER
i) Writ Petition is allowed.
ii) The impugned proceedings, namely, the Final Assessment Order dated 31.03.2019 (Annexure-S), the Notice of Demand dated 31.03.2019 (Annexure-
S1) and the Penalty Notice dated 31.03.2019, passed by the respondent No.1, in respect of the Assessment Year 2011-12, are hereby quashed.
Sd/-
(S.R.KRISHNA KUMAR) JUDGE BSS List No.: 2 Sl No.: 8