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

r{ .4."o $-33-37* tN THE HIGH COURT OF DELHI + W.P.(C) Nos. 202412011,202612011,202712011,203012011& 203212011 TATA TELESERVICES ..... PetitionerThrough Mr. DushYant [Dave, ][Sr. ][Adv.]with Ms. Surekha Raman, [Adv.] versus ASSISTANT COMMISSIONER rhrough Mr.Abhish"kM';rli'lTrl*'Standing Counsel with [Ms.]Anshul Sharma, Adv. CORAM:HON'BLE MR. JUSTICE HON'BLE MR. JUSTICE [R.V.EASWAR] ononn 28.L1,.201L o Mr. Dushyant Dave, Sr. [Advocate ][appearing ][for ][the ][petitioner]seeks permission to [withdraw ][the ][present ][writ ][petition ][with ][liberty ][to]file a fresh writ [petition, ][in ][which ][they ][want ][to ][challenge ][vires ][of ][the]proviso to Section [2Ot(3) ][of ][the ][Income Tax ][Act, ][1961 inserted ][by ][the]Finance [(No.2) ]Act,2009 [with ][effect ][from ][1" ][April, ][2010. ][He further]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]in [view ][of ][the ][decisions ][of this Court ][in ][Commissioner]be challenged of Income Tax Vs. NHK [Jopun ][Broudcasting Corporution ][[2008J 305] 7I -t'a ITR 137 [(Delhi) ]and Commissioner [of ][Income ][Tax ][Vs. ][Hutcltison] Essur Telecome Ltd., [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 The prayer for withdrawal [is ][accepted ][and ][the ][writ ][petition ][is]dismissed as withdrawn with [liberty ][as ][prayed ][for. ][It ][is directed that the]will not take [coercive steps ][to ][recover ][the ][impugned]respondent demand, if any, pertaining to [the ][period mentioned ][in ][the ][writ ][petition]for a period of 15 days from [todaY.] -'U '/''l / ,-l- lrSANJIV KTIANNA, J. liln-\ oaa-7 [.]R.V.EASWAR, J. NOVEMBER 28, 20LlNA,/