Wp/16988/2014 Of Westglobe Limited v. The Deputy Director Of Income Tax

IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 26 DAY OF NOVEMBER, 2021 PRESENT THE HON’BLE MR. JUSTICE P.S.DINESH KUMAR AND THE HON’BLE MR. JUSTICE P. KRISHNA BHAT -WRIT PETITION NO.16988/2014(IIT)C/W -WRIT PETITION NO.16984/2014(IIT) W.P.NO.16988/2014BETWEEN: WESTGLOBE LIMITED (A NON RESIDENT COMPANY) C/O MULTICONSULT LTD LES CASCADES BUILDING EDITH CAVELL ST., PORT LOUIS MAURITIUS, REPRESENTED BY ITS DIRECTOR SRI GYANESHWARNATH GOWREA AGED ABOUT 47 YEARS S/O LATE MAHENDRANATH GOWREA (BY SRI. S PARTHASARATHI., ADVOCATE) ... PETITIONER AND: 1 . THE DEPUTY DIRECTOR OF INCOME TAX (INTERNATIONAL TAXATION) CIRCLE- 2 (1) RASHTROTHANA BHAVAN, 6 FLOOR, NO. 14/3 NRUPATHUNGA ROAD BANGALORE-560001 2. THE DIRECTOR OF INCOME TAX INTERNATIONAL TAXATION, RASHTROTHANA BHAVAN, 6 FLOOR, NO. 14/3 NRUPATHNGA ROAD BANGALORE-560001 3. UNION OF INDIA THROUGH THE SECRETARY DEPARTMENT OF REVENUE MINISRY OF FINANCE NORTH BLOCK NEW DELHI-110001 ... RESPONDENTS (BY SRI. K.V. ARAVIND, ADVOCATE FOR R1 & R2; SRI. SHANTHI BHUSHAN, ASG FOR R3) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO CALL FOR THE RECORDS OF THE PETITIONER'S CASE AND AFTER EXAMINING THE LEGALITY AND VALIDITY THEREOF TO QUASH AND SET ASIDE THE IMPUGNED ORDER DATED 11[ ]OCTOBER 2013 BEING ANN-J RESTRAIN THE R-1 & 2 FROM PROCEEDINGS FURTHER IN THE MATTER OF RECOVERY OF IMPUGNED DEMAND OF RS.583,45,93,622/- FROM THE PETITIONER IN PURSUANCE OF THE ORDER PASSED BY THE R-1 VIDE ORDER DATED 11.10.2013 VIDE ANN-J AND ETC. AND SET ASIDE THE IMPUGNED ORDER DATED 11[ ] HERETO, W.P.NO.16984/2014 BETWEEN: RICHTER HOLDING LIMITED (A NON RESIDENT COMPANY) HAVING ITS OFFICE AT NO.66, IPPOCRATOUS STREET P.C 1015 NICOSIA, CYPRUS REPRESENTED BY ITS LAWFUL ATTORNEY SRI DEEPAK KUMAR AGED ABOUT 37 YEARS S/O SRI BADRI PRASAD TIBREWAL (BY SRI. S PARTHASARATHI., ADVOCATE) ... PETITIONER AND: 1 . THE DEPUTY DIRECTOR OF INCOME TAX (INTERNATIONAL TAXATION) CIRCLE- 2 (1) (INTERNATIONAL TAXATION) CIRCLE- 2 (1) RASHTROTHANA BHAVAN, 6 FLOOR, NO. 14/3 NRUPATHUNGA ROAD BANGALORE-560001 2. THE DIRECTOR OF INCOME TAX INTERNATIONAL TAXATION, RASHTROTHANA BHAVAN, 6 FLOOR, NO. 14/3 NRUPATHNGA ROAD BANGALORE-560001 INTERNATIONAL TAXATION, RASHTROTHANA BHAVAN, 6 FLOOR, NO. 14/3 NRUPATHNGA ROAD BANGALORE-560001 3. UNION OF INDIA THROUGH THE SECRETARY DEPARTMENT OF REVENUE MINISRY OF FINANCE NORTH BLOCK NEW DELHI-110001 ... RESPONDENTS (BY SRI. K.V. ARAVIND, ADVOCATE FOR R1 & R2; SRI. SHANTHI BHUSHAN, ASG FOR R3) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO CALL FOR THE RECORDS OF THE PETITIONER'S CASE AND AFTER EXAMINING THE LEGALITY AND VALIDITY THEREOF TO QUASH AND SET ASIDE THE IMPUGNED ORDER DATED 11 OCTOBER 2013 BEING ANN-L HERETO, RESTRAIN THE R-1 & 2 FROM PROCEEDINGS FURTHER IN THE MATTER OF RECOVERY OF IMPUGNED DEMAND OF RS.875,18,90,433/- FROM THE PETITIONER IN PURSUANCE OF THE ORDER PASSED BY THE R-1 VIDE ORDER DATED 11.10.2013 VIDE ANN-L AND ETC. THESE WRIT PETITIONS COMING ON FOR HEARING, THROUGH VIDEO CONFERENCING/PHYSICAL HEARING THIS DAY, P.S. DINESH KUMAR J., MADE THE FOLLOWING: ORDER Shri. Parthasarathi, learned advocate for petitioners in both the petitions has filed memos dated 24.11.2021 seeking leave to withdraw these petitions. 2. Leave granted. Writ petitions are dismissed as withdrawn. No costs. Sd/- JUDGE SSD Sd/- JUDGE