Wp/14460/2022 Of M/S. Singapore Telecommunications Limited v. The Deputy Commissioner Of Income Tax

Digitallysigned byNARASIMHAMURTHYVANAMALALocation:HIGHCOURT OFKARNATAKA IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 2 DAY OF NOVEMBER, 2023 BEFORE THE HON'BLE MR JUSTICE B M SHYAM PRASAD -WRIT PETITION NO. 14460 OF 2022 (TIT) BETWEEN: M/S. SINGAPORE TELECOMMUNICATIONS LIMITED SINGAPORE 31 EXETER ROAD, COMCENTER SINGAPORE 239732, SINGAPORE REP BY ITS AUTHORISED SIGNATORY, MR. KOH BOON CHYE, …PETITIONER (BY SRI.HARPREET SINGH AJMANI, ADVOCATE FOR SRI.YOGESHA B.,ADVOCATE) SRI.YOGESHA B.,ADVOCATE) AND: 1. THE DEPUTY COMMISSIONER OF INCOME TAX INTERNATIONAL TAXATION, CIRCLE 2(2) ROOM NO. 430, 4[th] FLOOR, BMTC BUILDING, 80 FT ROAD, 6tH BLOCK, KORAMANGALA BENGALURU 560 095. 2. THE COMMISSIONER OF INCOME TAX INTERNATIONS TAXATION RANGE -2 ROOM NO. 741, 7 FLOOR, BMTC BUILDING, 80 FT ROAD 6[th] BLOCK, KORAMANGALA BENGALURU 560095. TAX INTERNATIONS TAXATION RANGE -2 ROOM NO. 741, 7 FLOOR, BMTC BUILDING, 80 FT ROAD 6[th] BLOCK, KORAMANGALA BENGALURU 560095. 3. VODAFONE IDEA LIMITED 10[th] FLOOR, BIRLA CENTURION, 10[th] FLOOR, BIRLA CENTURION, CENTURION MILLS COMPUND PANDURANG BUDKKAR MARG, WORLI, MUMBAI 400030 REP BY ITS DIRECTORS. 4. THE CENTRAL BOARD OF DIRECT TAXES DEPARTMENT OF REVENUE, NORTH BLOCK, CENTRAL SECRETARIAT, NEW DELHI 110001 REP BY ITS CHARIMAN …RESPONDENTS (BY SRI. DILIP M., ADVOCATE) THIS WP IS FILED UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA PRAYING TO QUASHING THE ORDER NOTICE DATED 22.03.2022(MARKED AS ANNEXURE-A) ISSUED BY THE R1 UNDER SECTION 148(b) OF THE ACT AGAINST THE PETITIONER FOR AY.2018.19; QUASHING THE ORDER DATED 07.04.2022(MARKED AS ANNEXURE-C) PASSED BY THE R1 UNDER SECTION 148(d) OF THE ACT DISPOSING OFF OBJECTIONS AGAINST THE PETITIONER THEREBY CONFIRMING CONTINUATION OF REASSESSMENT PROCEEDINGS FOR AY.2018.19. THIS PETITION, COMING ON FOR PRELIMINARY HEARING IN ‘B’ GROUP, THIS DAY, THE COURT MADE THE FOLLOWING: ORDER It is submitted on behalf of the learned counsel for the petitioner that the question for consideration would be the taxability of the amounts received by petitioner over a period of years. This question insofar as the assessment year 2010-11 was pending consideration before this Court in W.P.No.51999/2019 and W.P.No.53137/2008, and these writ petitions are disposed of holding that such question is no longer res integra in view of the decision of a Division Bench in ITA No.160/2015 and connected matters. In fact, a copy of the order dated 23.08.2023 in W.P.No.51999/2019 and W.P.No.53137/2008 is placed on record. The submissions remain undisputed, and therefore the petition is allowed quashing the notice impugned and the impugned proceeding in this petition. Sd/- JUDGE