IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 28^TH DAY OF NOVEMBER, 2025 BEFORE THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO.29425 OF 2024 (T-IT)

BETWEEN:

M/S WIPRO GE HEALTHCARE PVT LTD REGISTERED UNDER COMPANIES ACT, 1956, HAVING PAN NO.AAACW1685J NO.4, KADUGODI INDUSTRIAL AREA, WHITEFIELD, BENGALURU – 560 067.

COMPANY REGISTERED UNDER THE COMPANIES ACT, 1956 REPRESENTED BY NITHYA SRINIVAS, SENIOR MANAGER-TAXATION, RESIDING AT NO.4, KADUGODI INDUSTRIAL AREA, WHITEFIELD, BANGALORE – 560 067.

…PETITIONER (BY SRI. G. SHIVADASS, SENIOR COUNSEL APPEARING FOR SRI. PRASHANTH SHIVADASS, ADVOCATES)

AND:

DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 2(1), BENGALURU CENTRAL REVENUE BUILDING, Digitally signed QUEENS ROAD, by CHANDANA BENGALURU – 560 001.

B M …RESPONDENT Location: High (BY SRI. M. DILIP, ADVOCATE)

Court of Karnataka THIS W.P. IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUITON OF INDIA PRAYING TO DIRECT QUASHING OF THE DRAFT ORDER BEARING DIN AND ORDER NO.ITBA/AST/F/144C/2024- 25/1069271319(1) DTD 30.09.2024 U/S 144C(1) OF THE INCOME TAX ACT, 1961 ISSUED BY THE RESPONDENT IS ANNEXED HEREWITH AND MARKED AS ANNEXURE-A BEING TIME BARRED AND HENCE, BEING ISSUED WITHOUT ANY JURISDICTION 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

ORAL ORDER

In this petition, petitioner seeks the following reliefs:

“(a) To issue a Writ of Certiorari or any other writ(s), order(s), direction(s), quashing the Draft Order bearing DIN & Order No. ITBA/AST/F/144C/2024-25/1069271319(1) dated 30.09.2024 under Section 144C(1) of the Income Tax Act, 1961 issued by the Respondent is annexed herewith and marked as Annexure-A being time barred and hence, being issued without any jurisdiction;

(b) To issue a Writ of Mandamus or any other Writ, order (s), directions, holding that issuance of any further order pursuant to the Draft Order bearing DIN & Order No. ITBA/AST/F/144C/2024-25/1069271319(1) dated 30.09.2024 as Annexure-A would be in contravention to the time limit prescribed under Section 153 with Section 92CA, Section 144C and Section 143 of the Income Tax Act, 1961;

(c) To issue order(s), directions, writ(s) or any other relief(s) this Hon'ble Court deems it fit and proper in the facts circumstance of the case in the interest of justice.”

2. Heard learned Senior Counsel for the petitioner and learned counsel for the respondent and perused the material on record.

3. A perusal of the material on record will indicate that in pursuance of the impugned proceedings initiated by the respondent against the petitioner, the last date for passing the draft assessment order expired on 31.12.2023, despite which, the respondent – Assessing Officer proceeded to pass the impugned Draft Assessment Order on 30.09.2024 under Section 144C(1) of the Income Tax Act, which is hopelessly barred by limitation as can be seen from the flow chart as hereunder:

4. A perusal of the aforesaid flow chart and the statutory timeline supra will indicate that the final / last date was extended to 60 days from the date of receipt of a copy of order from the Transfer Pricing Officer, which expired on 31.12.2023 and consequently, the impugned draft assessment order passed by the Assessing Officer on 30.09.2024 is clearly barred by limitation and on this ground alone, the impugned draft assessment order and all further proceedings pursuant thereto deserves to be quashed.

5. In the result, I pass the following:

ORDER (i) The petition in hereby allowed (ii) The impugned Draft Assessment Order at Annexure – A dated 30.09.2024 passed by the respondent and all further proceedings pursuant thereto are hereby quashed.

Sd/-

(S.R.KRISHNA KUMAR)

JUDGE SV List No.: 2 Sl No.: 57