Wp/15475/2021 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 23 DAY OF NOVEMBER, 2023 BEFORE THE HON'BLE MR JUSTICE B M SHYAM PRASAD -WRIT PETITION NO. 15475 OF 2021 (TIT) BETWEEN: M/S. SINGAPORE TELECOMMUNICATIONS LIMITED, SINGAPORE 31 EXETER ROAD, COMCENTRE SINGAPORE-239732 SINGAPORE, REP BY ITS AUTHORISED ISGNATORY MR.KOH BOON CHYE …PETITIONER (BY SRI. HARPREET SINGH AJMANI & SRI YOGESHA B., ADVOCATES) AND: 1. THE DEPUTY COMMISSIONER OF INCOME TAX INTERNATIONAL TAXATION, CIRCLE 2(2), ROOM NO.430, 4 FLOOR, BMTC BUILDING, 80 FT ROAD, 6 BLOCK, KORMANGALA, BENGALURU – 560 095. 2. THE COMMISSIONER OF INCOME TAX INTERNATIONAL TAXATION ROOM NO.741 7 FLOOR BMTC BUILDING ,80 FT ROAD 6 10 BLOCK, KORMANGALA BENGALURU-560 095 3. VODAFONE IDEA LIMITED 10 FLOOR BIRLA CENTURION CENTURION MILLS COMPOUND PANDURANG BUDKKAR MARG WORLI, MUMBAI-400030 REPRESENTED BY ITS DIRECTOR 4. THE CENTRAL BOARD OF DIRECT TAXES DEPARTMENT OF REVENUE NORTH BLOCK, CENTRAL SECRETARIAT, NEW DELHI 110001 REPRESENTED BY ITS CHAIRMAN …RESPONDENTS (BY SRI. M.DILIP ADVOCATE FOR R1, R2 AND R4; NOTICE TO R3 IS DISPENSED WITH) THIS WRIT PETITION IS FILED UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE NOTICE DATED 28.03.2019 (IMPUGNED NOTICE, MARKED AS ANNEXURE-A) ISSUED BY THE ASSESSING OFFICER INITIATING REASSESSMENT PROCEEDINGS IN THE CASE OF THE PETITIONER FOR A.Y.2012-13 AND TO QUASH THE ORDER DATED 12.07.2021 MARKED AS ANNEXURE-J PASSED BY THE ASSESSING OFFICER DISPOSING OFF OBJECTIONS AGAINST THE PETITIONER THEREBY CONFIRMING CONTINUATION OF REASSESSMENT PROCEEDINGS FOR A.Y.2012-13 AND ETC. THIS PETITION COMING ON FOR ORDERS 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. The submissions remain undisputed, and therefore the petition is allowed quashing the notice impugned and the impugned proceeding in this petition. SD/- JUDGE RB