Tata Teleservices Ltd v. Assistant Commissioner [Of ]Income [Tax ][Tds ][And Anr

t I $-33-37* IN THE HIGH COURT + W.P.(C)Nos. 202412011,2026120t1,202712011,203012011& 2032120rt TATA TELESERVICES LTD..... PetitionerThrough Mr. Dushyant Dave, [Sr. ][Adv.]with Ms. Surekha Raman, Adv. versus ASSISTANT COMMISSIONER INCOME Mr. Abhish"k rhrough M';,}iTTi*'Standing Counsel with Ms'Anshul Sharma, Adv. CORAM:HON'BLE MR. JUSTICE HON'BLE MR. JUSTICE [R.V.EASWAR] ORDER28.LL.201r % Mr. Dushyant Dave, Sr. [Advocate ][appearing ][for ][the ][petitioner]seeks permission to withdraw the [present ][writ ][petition ][with ][liberry ][to]file a fresh writ petition, [in ][which ][they ][want ][to ][challenge ][vires ][of ][the]proviso to Section 201(3) of the Income Tax Act, [1961 inserted ][by ][the]Finance (i.lo.2) Act,2009 with [effect ][from ][l't ][April, ][2010. ][He fuither]submits that the petitioner [should be ][permitted ][to ][raise grounds ][and]contentions, which have been raised in [the present ][writ ][petition. ][It ][is]submitted that the [constitutional ][validity of ][the ][proviso is ][required to]be challenged in view of the [decisions ][of ][this Court ][in ][Commissioner]of Income Tsx Vs. NHK Japan [Broadcssting Corporution ][2008J [305] t ITR 137 [(Delhi) ]and Commissioner [of Income ][Tax ][Vs. ][Hutcltison] Essar Telecome Lt(l., [2010J 323 [(Delhi). ][It ][is ][further ][prayed]that the interim order [passed ]by [the Court directing that ][no ][coercive]steps shall be taken may be [continued ][for ][a ][period ][of ][15 days ][to ][enable]the petitioner to file a fresh writ [petition.] We have heard the statement made by [the ][learned ][senior]counsel. The prayer for withdrawal [is ][accepted ][and ][the ][writ ][petition ][is]dismissed as withdrarvn with liberfy [as ][prayed ][for. ][It ][is directed that ][the]respondent will not take coercive [steps ][to ][recover ][the ][impugned]demand, if any, pertaining to [the ][period mentioned ][in ][the ][writ ][petition]for a period of 15 days from [today.] 4- "l ,l l' r,-rSANJIV KHANNA, J. t.[Al .._,n.v.BaswAR, J. NOVEMBER 28, 20rlNA (