Wp/17142/2023 Of Orange 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. 17142 OF 2023 (TIT) BETWEEN: ORANGE 111 QUAI DU PRESIDENT ROOSEVELT 92130 ISSY-LES-MOULINEAUX FRANCE, REPRESENTED BY IS AUTHORISED SIGNATORY MR BENOIT DELAPLACE TELECOMMUNICATION CORPORATION COMPANY. …PETITIONER (BY SRI. HARPREET SINGH AJMANI & SRI YOGESHA B. POOJARI, ADVOCATES) SRI YOGESHA B. POOJARI, 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. INTERNATIONAL TAXATION, CIRCLE 2(2), ROOM NO 430, 4 FLOOR, BMTC BUILDING, 80 FT ROAD, 6 BLOCK, KORMANGALA, BENGALURU – 560 095. 2. THE PR. CHIEF COMMISSIONER OF INCOME TAX (INTL TAXN), ROOM NO. 356, C.R. BUILIDING, IP ESTATE, NEW DELHI – 110 002. (INTL TAXN), ROOM NO. 356, C.R. BUILIDING, IP ESTATE, NEW DELHI – 110 002. 3. VODAFONE IDEA LIMITED 10TH FLOOR BIRLA CENTURION CENTURION MILLS COMPOUND PANDURANG BUDKKAR MARG WORLI MUMBAI-400030 10TH 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 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) NOTICE TO R3 IS DISPENSED WITH) THIS WRIT PETITION IS FILED UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE NOTICE DT. 19.04.2023 (IMPUGNED NOTICE, MARKED AS ANNX-E VIDE NO. ITBA/AST/F/148A/2023-24/1052180323(1) ISSUED BY THE ASSESSING OFFICER INITIATING REASSESSMENT PROCEEDINGS IN THE CASE OF THE PETITIONER FOR AY 2016-17; QUASH THE ORDER DATED 19.04.2023 [MARKED AS ANNEXURE-F) PASSED BY THE ASSESSING OFFICER UNDER SECTION 148A(d) OF THE ACT FOR AY 2016-17. 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 impugned notice and the order dated 19.04.2023 [Annexures – E and F]. SD/- JUDGE RB