Relies On An Unreported Decision Of The Hon’ble Delhi Highcourt Dated 7[Th] September, 2017 In The Case Of Nokia India(P) Limited v. Initiate Any Fresh Assessment In Future In Respect Of Theaforesaid Assessment Years In Accordance With Law

06.01.2023. p.b.Sl. No.1-3. W.P.A. 2883 of 2020 withW.P.A. 2884 of 2020 withW.P.A. 2889 of 2020 M/s. TDK India Pvt. Ltd. Vs.Deputy Commissioner of Income Tax & Anr. Mr. Arijit Chakravarty,Mr. Suryaneel Das,Mr. Chiranjit Pal. Heard learned advocates appearing for the parties. By these writ petitions, petitioner has challenged theimpugned assessment orders dated 6[th] December, 2019and the demand in all these writ petitions, WPA 2883 of2020 relates to assessment year 2012-2013, WPA 2884 of2020 relates to assessment year 2011-2012 and WPA2889 of 2020 relates to assessment year 2013-2014.Common ground of challenge in all these writ petitions arethat the impugned assessment orders under Section143(3) of the Income Tax Act, 1961 have been passed inviolation of Section 144C of the Act, since the same wasnot preceded by draft assessment which is mandatory interms of Section 144C of the Act. In support of hiscontention, learned advocate representing the petitioner relies on an unreported decision of the Hon’ble Delhi HighCourt dated 7[th] September, 2017 in the case of Nokia India(P) Limited Vs. Additional Commissioner of Income Taxreported in (2018) 98 taxmann.com 373 (Delhi), whereinon the said ground, the impugned assessment order wasset aside. Learned advocate for the petitioner furthersubmits that Special Leave Petition (SLP) filed by theRevenue against the same was dismissed by the Hon’bleSupreme Court by order dated 14[th] May, 2018 in the caseof Additional Commissioner of Income Tax Vs. Nokia India(P) Ltd. reported in (2018) 98 taxmann.com 374 (SC). Mr. Roy Chowdhury, learned advocate representingthe respondent/income tax authority concerned could notdistinguish the aforesaid order of the Hon’ble Delhi HighCourt and the Hon’ble Supreme Court either on facts or onlaw rather he fairly submits that the cases of the petitionerherein are covered by the aforesaid orders. Considering the facts and circumstances of thiscase, all these writ petitioners being WPA 2883 of 2020,WPA 2884 of 2020 and WPA 2889 of 2020 are disposed ofby setting aside the impugned assessment orders andsubsequent orders on the basis of the aforesaid impugnedorders by set aside the same. However, setting aside of theimpugned assessment orders will not be a bar on the partof the respondent income tax authority concerned to initiate any fresh assessment in future in respect of theaforesaid assessment years in accordance with law. (Md. Nizamuddin, J.)