Wp/17329/2021 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. 17329 OF 2021 (TIT)BETWEEN: ORANGE 78 RUE OLIVAIER DE SERRES PARIS (FRANCE) REPRESENTED BY ITS AUTHORISED SIGNATORY MR. BENOIT DELAPLACE …PETITIONER (BY SRI. HARPEET SINGH AJMANI AND SRI. YOGESHA B., ADVOCATES) AND: 1.THE DEPUTY COMMISSIONER OF INCOME TAX INTERNATIONAL TAXATION CIRCLE - 2(2) ROOM NO.430, 4TH FLOOR BMTC BUILDING, 80 FT ROAD, 6TH BLOCK, KORMANGALA, BENGALURU - 560 095 2.THE COMMISSIONER OF INCOME TAX INTERNATIONAL TAXATION ROOM NO. 741, 7TH FLOOR, BMTC BUILDING, 80 FT ROAD, 6TH BLOCK, KORMANGALA, BENGALURU - 560 095 3.VODAFONE IDEA LIMITED 10TH FLOOR, BIRLA CENTURION, CENTURION MILLS COMPOUND PANDURANG BUDKKAR MARG WORLI, MUMBAI - 400 030 REPRESENTED BY ITS DIRECTORS 10TH FLOOR, BIRLA CENTURION, CENTURION MILLS COMPOUND PANDURANG BUDKKAR MARG WORLI, MUMBAI - 400 030 REPRESENTED BY ITS DIRECTORS 4.THE CENTRAL BOARD OF DIRECT TAXES DEPARTMENT OF REVENUE NORTH BLOCK, CENTRAL SECRETARIAT NEW DELHI - 110 001 REPRESENTED BY ITS CHAIRMANDEPARTMENT OF REVENUE NORTH BLOCK, CENTRAL SECRETARIAT NEW DELHI - 110 001 REPRESENTED BY ITS CHAIRMAN …RESPONDENTS (BY SRI. M.DILIP, ADVOCATE FOR R1, R2 AND R4; NOTICE TO R3 IS D/W) NOTICE TO R3 IS D/W) THIS W.P. IS FILED UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE NOTICE DTD.28.3.2021 IMPUGNED NOTICE MARKED AS ANNEXURE-A ISSUED BY THE ASSESSING OFFICER INITIATING REASSESSMENT PROCEEDINGS IN THE CASE OF THE PETITIONER FOR AY 2012-13; QUASH THE ORDER DTD.09.09.2021 (MARKED AS ANNEXURE-N) PASSED BY THE ASSESSING OFFICER DISPOSING OFF OBJECTIONS AGAINST THE PETITIONER THEREBY CONFIRMING CONTINUATION OF REASSESSMENT PROCEEDINGS FOR AY 2012-13. 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. RB SD/- JUDGE