Vodafone Essare Mobile Services Limited v. Assistant Commissioner Of Income Tax & Anr

$30, 31 & 32 * IN THE HIGH COURT OF DELHI AT NEW DELHI +W.P.(C)Nos. 1879/2011, 1880/2011 & 1882/2011 VODAFONE ESSARE MOBILE SERVICES LIMITED.....PetitionerThroughMr. N. Venkatraman, Sr. Adv.with Ms. Sonia Mathur, Adv. versus p ASSISTANT COMMISSIONER OF INCOME TAX & ANR .....RespondentThrough Mr.Abhishekh Maratha, Sr.Standing Counsel with Ms.Anshul Sharma, Adv. CORAM:HON'BLE MR. JUSTICE SANJIV KHANNAHON'BLE MR. JUSTICE R.V.EASWAR ORDER28.11.2011 % Mr. N. Venkatraman, Sr. Advocate appearing for the petitionerseeks permission to withdraw the present writ petition with liberty tofile a fresh writ petition, in which they want to challenge vires of theproviso to Section 201(3) of the Income Tax Act, 1961 inserted by theFinance (No.2) Act, 2009 with effect from 1[st ][April, 2010. He further]submits that the petitioner should be permitted to raise grounds andcontentions, which have been raised in the present writ petition. It issubmitted that the constitutional validity of the proviso is required tobe challenged in view of the decisions of this Court in [Commissioner]of [Income Tax Vs. NHK Japan Broadcasting Corporation [2008] 305] Digitally Signed By:AMULYACertify that the digital file andphysical file have been compared andthe digital data is as per the physicalfile and no page is missing. ITR 137 (Delhi) and Commissioner of Income Tax Vs. Hutchison Essar Telecome Ltd., [2010] 323 ITR 230 (Delhi). It is further prayedthat the interim order passed by the Court directing that no coercivesteps shall be taken may be continued for a period of 15 days to enablethe petitioner to file a fresh writ petition. We have heard the statement made by the learned seniorcounsel. The prayer for withdrawal is accepted and the writ petition isdismissed as withdrawn with liberty as prayed for. It is directed that therespondent will not take coercive steps to recover the impugneddemand, if any, pertaining to[ the period mentioned in the writ petition].for a period of 15 days from today. E SANJIV KHANNA, J. NOVEMBER 28, 2011NA R.V.EAS WAR, J.