Wp/17301/2021 Of M/S. Singapore Telecommunications Limited v. 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. 17301 OF 2021 (TIT) BETWEEN: M/S. SINGAPORE TELECOMMUNICATIONS LIMITED SINGAPORE 31 EXETER ROAD, COMCENTRE SINGAPORE -239732 SINGAPORE REPRESENTED BY ITS AUTHORISED SIGNATORY MR. KOH BOON CHYE …PETITIONER (BY SRI HARPREET SINGH AJMANI AND SRI YOGESHA B., ADVOCATES) AND: 1. DEPUTY COMMISSIONER OF INCOME TAX INTERNATIONAL TAXATION CIRCLE -2(2) ROOM NO.430, 4TH FLOOR BMTC BUILDING, 80 FT ROAD 6TH BLOCK, KORAMANGALA BENGALURU-560095 INTERNATIONAL TAXATION CIRCLE -2(2) ROOM NO.430, 4TH FLOOR BMTC BUILDING, 80 FT ROAD 6TH BLOCK, KORAMANGALA BENGALURU-560095 2. THE COMMISSIONER OF INCOME TAX INTERNATIONAL TAXATION RANGE-2 ROOM NO.741, 7TH FLOOR BMTC BUILDING 80 FT ROAD 6TH BLOCK, KORAMANGALA BENGALURU-560095 INTERNATIONAL TAXATION RANGE-2 ROOM NO.741, 7TH FLOOR BMTC BUILDING 80 FT ROAD 6TH BLOCK, KORAMANGALA BENGALURU-560095 3. VODAFONE IDEA LIMITED 10TH FLOOR, BIRLA CENTURION 10TH FLOOR, BIRLA CENTURION CENTURION MILLS COMPOUND PANDURANG BUDKKAR MARG WORLI MUMBAI-400030 REPRESENTED BY ITS DIRECTORS 4. THE CENTRAL BOARD OF DIRECT TAXES DEPARTMENT OF REVENUE NORTH BLOCK, CENTRAL SECRETARIAT NEW DELHI-110001 REPRESENTED BY ITS CHAIRMAN …RESPONDENTS (BY SRI. DILIP M., ADVOCATE FOR R1, R2 & R4; NOTICE TO R3 IS DISPENSED WITH) THIS W.P. IS FILED UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE NOTICE DTD: 16.03.2021 (IMPUGNED NOTICE VIDE ANNX-A) ISSUED BY THE ASSESSING OFFICER INITIATING REASSESSMENT PROCEEDINGS IN THE CASE OF THE PETITIONER FOR AY 2014-15 AND TO QUASH THE ORDER DTD: 12.07.2021 VIDE ANNX-K PASSED BY THE ASSESSING OFFICER DISPOSING OFF OBJECTIONS AGAINST THE PETITIONER THEREBY CONFIRMING CONTINUATION OF REASSESSMENT PROCEEDINGS FOR AY 2014-15. 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