Wp/1623/2018 Of Star Group Ltd v. Authority For Advance Ruling (Income Tax) And 2 Others

* 1/8 * WP-1544-2018 (SR.11)Thursday, 19.7.2018 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION WRIT PETITION NO. 1544 OF 2018 Star T.V. Com Holding Ltd....PetitionerV/s. Authority for Advance Ruling (Income Tax) and 2 Ors. ….Respondents ALONGWITH WRIT PETITION NO. 1545 OF 2018ALONGWITHWRIT PETITION NO. 1585 OF 2018 21st Century Fox InvestmentsPty. Ltd....PetitionerV/s. Authority for AdvanceRuling (Income Tax) and 2 Ors. ….Respondents ALONGWITH WRIT PETITION NO. 1646 OF 2018 21st Century Fox Investments Pvt. Ltd....PetitionerV/s.Authority for Advance Ruling (Income Tax) and 2 Ors. ….Respondents ALONGWITH WRIT PETITION NO. 1546 OF 2018ALONGWITHWRIT PETITION NO. 1554 OF 2018 Rane* 2/8 * WP-1544-2018 (SR.11) Thursday, 19.7.2018 ALONGWITH WRIT PETITION NO. 1557 OF 2018 ALONGWITH WRIT PETITION NO. 1558 OF 2018ALONGWITHWRIT PETITION NO. 1581 OF 2018 21st Century Fox CaymanHoldings Ltd....Petitioner V/s. Authority for AdvanceRuling (Income Tax) and 2 Ors. ….Respondents ALONGWITHWRIT PETITION NO. 1555 OF 2018ALONGWITHWRIT PETITION NO. 1583 OF 2018ALONGWITHWRIT PETITION NO. 1587 OF 2018 Star Television Technical Services Ltd....PetitionerV/s.Authority for Advance Ruling (Income Tax) and 2 Ors. ….Respondents ALONGWITHWRIT PETITION NO. 1556 OF 2018ALONGWITHWRIT PETITION NO. 1590 OF 2018ALONGWITH WRIT PETITION NO. 1576 OF 2018 Rane* 3/8 * WP-1544-2018 (SR.11)Thursday, 19.7.2018 Star Entertainment Holdings Ltd.V/s.Authority for AdvanceRuling (Income Tax) and 2 Ors. ...Petitioner .Respondents ALONGWITHWRIT PETITION NO. 1559 OF 2018ALONGWITHWRIT PETITION NO. 1610 OF 2018 Star India Pvt. Ltd....PetitionerV/s.Authority for AdvanceRuling (Income Tax) and 2 Ors. ….Respondents ALONGWITHWRIT PETITION NO. 1573 OF 2018ALONGWITHWRIT PETITION NO. 1577 OF 2018ALONGWITHWRIT PETITION NO. 1586 OF 2018 Buzzer Investments Ltd....PetitionerV/s.Authority for AdvanceRuling (Income Tax) and 2 Ors. ….Respondents ...Petitioner ALONGWITHWRIT PETITION NO. 1574 OF 2018ALONGWITH Rane * 4/8 * WP-1544-2018 (SR.11)Thursday, 19.7.2018 WRIT PETITION NO. 1642 OF 2018 Star ISPL Ltd....Petitioner V/s. Authority for AdvanceRuling (Income Tax) and 2 Ors. ….Respondents ALONGWITHWRIT PETITION NO. 1575 OF 2018ALONGWITHWRIT PETITION NO. 1578 OF 2018 Quazar Investments (Mauritius) Ltd....PetitionerV/s.Authority for AdvanceRuling (Income Tax) and 2 Ors. ….Respondents ALONGWITHWRIT PETITION NO. 1580 OF 2018ALONGWITHWRIT PETITION NO. 1588 OF 2018ALONGWITHWRIT PETITION NO. 1623 OF 2018 Star Group Ltd....PetitionerV/s.Authority for AdvanceRuling (Income Tax) and 2 Ors. ….Respondents ALONGWITH WRIT PETITION NO. 1589 OF 2018 Rane* 5/8 * WP-1544-2018 (SR.11) Thursday, 19.7.2018 21st Century Fox CaymanInternational Ltd. ...Petitioner V/s.Authority for Advance Ruling (Income Tax) and 2 Ors. ….Respondents ALONGWITHWRIT PETITION NO. 1597 OF 2018ALONGWITHWRIT PETITION NO. 1618 OF 2018 Star TV. Com Holdings Ltd....PetitionerV/s.Authority for Advance Ruling(Income Tax) and 2 Ors....Respondents * * * * * Mr. Porus F. Kaka, Senior Advocate a/w. Mr. Sunil Agarwal, Mr. Divesh Chawla, Ms. Akansha Aggarwal i/by. Mr. Atul K. Jasani, Advocate for the petitioner. Mr. Tejinder Singh, Advocate for the respondent. CORAM :- M.S. SANKLECHA, & SANDEEP K. SHINDE, JJ. DATE :-19TH JULY, 2018. Rane * 6/8 * WP-1544-2018 (SR.11)Thursday, 19.7.2018 1. These petitions under Article 226 of theConstitution of India, challenge the common order dated9th January, 2018 passed by the Authority for Advance Ruling (AAR). By the common impugned order dated 9thJanuary, 2018, the thirty applications of the petitionersbefore us were rejected by the AAR under Section245R(2) of the Income Tax Act, 1961 (the Act). * * * * * Mr. Porus F. Kaka, Senior Advocate a/w. Mr. Sunil Agarwal, Mr. Divesh Chawla, Ms. Akansha Aggarwal i/by. Mr. Atul K. Jasani, Advocate for the petitioner. Mr. Tejinder Singh, Advocate for the respondent. CORAM :- M.S. SANKLECHA, & SANDEEP K. SHINDE, JJ. DATE :-19TH JULY, 2018. Rane * 6/8 * WP-1544-2018 (SR.11)Thursday, 19.7.2018 1. These petitions under Article 226 of theConstitution of India, challenge the common order dated9th January, 2018 passed by the Authority for Advance Ruling (AAR). By the common impugned order dated 9thJanuary, 2018, the thirty applications of the petitionersbefore us were rejected by the AAR under Section245R(2) of the Income Tax Act, 1961 (the Act). 2. After hearing the parties for some time, it issubmitted by the Advocates of the parties, on instructionsthat, the impugned order dated 9th January, 2018 of theAAR be quashed and set aside. Mr. Singh, LearnedCounsel appearing on behalf of the respondent-Revenue,on further instructions, states that, the applicationsrelating to Writ Petitions No. 1544 of 2018, 1545 of 2018,1546 of 2018, 1580 of 2018, 1581 of 2018, 1583 of 2018,1586 of 2018 and 1590 of 2018 may be restored to theAAR for fresh disposal from the stage of Section 245R(2)of the Act. The Learned Counsel appearing for the Rane * 7/8 * WP-1544-2018 (SR.11)Thursday, 19.7.2018 petitioner, on instructions, has no objection to the same. 3. In the above view, the writ petitions referred to hereinabove viz. Writ Petitions No. 1544 of 2018, 1545 of2018, 1546 of 2018, 1580 of 2018, 1581 of 2018, 1583 of2018, 1586 of 2018 and 1590 of 2018 are allowed and theapplications relevant to these petitions are restored to theAAR for fresh disposal from the stage of Section 245R(2)of the Act in accordance with law. 4. In view of the above, Mr. Porus Kaka, Learned Senior Counsel appearing for the petitioner, oninstructions, seeks to withdraw rest of the twenty-twopetitions challenging the impugned order dated 9[th]January, 2018 of the AAR. However, with liberty to fileapplications before the Advance Ruling, if so advised, onthe final disposal of the applications which have beenrestored to the AAR. Therefore, the balance twenty-two petitions i.e. Rane * 8/8 * WP-1544-2018 (SR.11)Thursday, 19.7.2018 Writ Petition Nos. 1554 of 2018, 1555 of 2018, 1556 of2018, 1557 of 2018, 1558 of 2018, 1559 of 2018, 1573 of 2018, 1574 of 2018, 1575 of 2018, 1576 of 2018, 1577 of2018, 1578 of 2018, 1585 of 2018, 1587 of 2018, 1588 of2018, 1589 of 2018, 1597 of 2018, 1610 of 2018, 1618 of2018, 1623 of 2018, 1642 of 2018 and 1646 of 2018 aredismissed as withdrawn with the liberty sought for. 6. All petitions are disposed of in above terms. Allcontentions kept open. (SANDEEP K. SHINDE, J) (M.S. SANKLECHA, J)