M/S Bharati Hexacom Limited Modrina Mansion, Laitumkhrah Main Road, Shillong v. The Commissioner Of Income Tax Tds Ner G.s. Road, Guwahati

GAHC010080002024 THE GAUHATI HIGH COURT(HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH) Case No. : I.A.(Civil)/1567/2024 M/S BHARATI HEXACOM LIMITED MODRINA MANSION, LAITUMKHRAH MAIN ROAD, SHILLONG 793003 VERSUS THE COMMISSIONER OF INCOME TAX TDS NER G.S. ROAD, GUWAHATI 781005 Advocate for the Petitioner : MR. M DAS Advocate for the Respondent : SC, INCOME TAX Linked Case : ITA/150/2017 THE COMMISSIONER OF INCOME TAX TDS NERTDS NER G.S. ROAD GUWAHATI 781005 VERSUS M/S BHARATI HEXACOM LIMITEDMODRINA MANSION LAITUMKHRAH MAIN ROAD SHILLONG 793003 ------------ Advocate for : MR.R S MISHRALIMITED Advocate for : MS.M GOSWAMI appearing for M/S BHARATI HEXACOM Linked Case : ITA/178/2017 THE COMMISSIONER OF INCOME TAX TDS NER G.S. ROAD GUWAHATI 781005 VERSUS M/S BHARATI HEXACOM LIMITEDMODRINA MANSION LAITUMKHRAH MAIN ROAD SHILLONG 793003 ------------ Advocate for : MR.S SHARMAAdvocate for : MR.S BHARALI appearing for M/S BHARATI HEXACOM LIMITED Linked Case : I.A.(Civil)/1566/2024M/S BHARATI HEXACOM LIMITEDMODRINA MANSION LAITUMKHRAH MAIN ROAD SHILLONG 793003 VERSUS THE COMMISSIONER OF INCOME TAX TDS NERG.S. ROAD GUWAHATI 781005 ------------ Advocate for : MRN NEOGAdvocate for : SC INCOME TAX appearing for THE COMMISSIONER OF INCOME TAX TDS NER Linked Case : I.A.(Civil)/1565/2024 M/S BHARATI HEXACOM LIMITEDMODRINA MANSION LAITUMKHRAH MAIN ROAD SHILLONG 793003 VERSUS THE COMMISSIONER OF INCOME TAX TDS NER G.S. ROAD GUWAHATI 781005 ------------ Advocate for : MR. S BHARALIAdvocate for : SC INCOME TAX appearing for THE COMMISSIONER OF INCOME TAX TDS NER BEFOREHON’BLE THE CHIEF JUSTICE MR. VIJAY BISHNOI HON’BLE MR. JUSTICE KARDAK ETE Date : 21-06-2024 ORDER (Vijay Bishnoi, CJ) The I.A. (Civil) No.1567/2024, I.A. (Civil) No.1566/2024 and I.A. (Civil)No.1565/2024 come for consideration with the prayer to dismiss the connectedITA No.150/2017, ITA No.177/2017 and ITA No.178/2017, on the ground thatthe issue involved in the said Interlocutory Applications has already beendecided by the Hon’ble Supreme Court in Civil Appeal No.7257/2011 (BhartiCellular Limited (Now Bharti Airtel Limited) vs. Assistant Commissioner ofIncome Tax, Circle 57, Kolkata and another) and connected Appeals, decided on28.02.2024, wherein the Hon’ble Supreme Court has held that the cellularmobile service providers would not be under the legal obligation to deduct taxat source of the income/profit component in payments received by thedistributors/franchisees from the third parties/customers, or whileselling/transferring the pre-paid coupons or starter-kits to the distributors. Inother words, the Hon’ble Supreme Court has held that Section 194-H of theIncome Tax Act, 1961 is not attracted in the matters. Learned counsel for the Revenue, appearing in the ITA No.150/2017, ITANo.177/2017 and ITA No.178/2017, is not in a position to dispute the said fact.In such circumstances, the I.A. (Civil) No.1567/2024, I.A. (Civil) No.1566/2024 and I.A. (Civil) No.1565/2024 are allowed. Consequently the ITA No.150/2017, ITA No.177/2017 and ITA No.178/2017 aredismissed, in terms of the judgment of the Hon’ble Supreme Court rendered inBharti Cellular Limited (Now Bharti Airtel Limited) vs. Assistant Commissioner ofIncome Tax (supra). JUDGE CHIEF JUSTICE Comparing Assistant