Wp/33230/2023 Of Dongfang Electric Corporation Ltd v. Commissioner Of Income Tax

HIGH COURT FOR THE STATE OF TELANGANAAT HYDERABAD(Special Original Jurisdiction) THURSDAY, THE TWENTY FOURTH DAY OF OCTOBERTWO THOUSAND AND TWENTY FOUR PRESENT THE HONOURABLE SRI JUSTICE SUJOY PAULANDTHE HONOURABLE SRI JUSTICE NAMAVARAPU RAJESHWAR RAOWRIT PETITION Nos. 33230 31606 33232and34293 OF 2023 W.P.No.33230 OF 2023 Between: Dongfang Electric C_orporalion Ltd., j 8, Xixin Avenue, High Tech West parkChengdu, Sichuan, China Rtr1. by Authorised Signatory M-r. Rajesh VaishnavgSgq. gpogt 30 years S/o. Satyanarayan Vaishinav, Noq-S-qbB, HanuminTekdi, Hyderabad ...PETITIONER AND 1. commissioner of lncome Tax, lnternational raxation and rransfer pricing 5thfloor, Aayakar Bhavan Basheerbagh, Hyderabad - 500004floor, Aayakar Bhavan Basheerbagh, Hyderabad - 500004 2. Assistant Director of lncome Tax (lnt T axn) - 2, Aayakar Bhavan,Basheerbagh, Hyderabad - 500004Basheerbagh, Hyderabad - 500004 3. Union of lndia. Epp.O.V. its Secretary, q partment of Revenue, IVinistry ofFinance, North Block New Delhi - 1 10001Finance, North Block New Delhi - 1 10001 ...RESPONDENTS Petition under Article 226 of the Constitution of lndia praying that in thecircumstances stated in the affidavit filed therewith, the High Court may bepleased to issue writ order or Direction more particularly in the nature of writ ofCertiorari quashing the impugned NoticeF. No. CIT( lTandTPy263/AAD CD7 492F I AY 1 4- 1 5 dated 1 6-06 -2023 tor A.y .2O 1 4--15 issued by 1st respondent as being illegal, arbitrary, without jurisdiction,without authority of law and violative of Articles 14, 19 (1) g and 265 ofConstitution of lndia. lA NO: 1 OF 2023 Petition under Section [151 ] [praying ][that ][in ][the ][circumstances ][stated]in the affidavit filed in [support ][of ][the ][petition, ][the ][High ][court ][may be ][pleased ][to]stay all further [proceedings ][pursuant ][to ][the ][impugned ][Notice ] [No].ctT(tTa ndTP) I 263 [t ] [t ] [1 4-1 ][5 ][dated ][1 ][6-06-2 ][023 ][for ][A.Y.20 ][1 ][4-1 ][5]issued by 1st respondent. counselforthePetitioner:SRlMoHDMUKHAlRUDDlN Counsel for the [Respondent Nos.1 and ][2: ] (sENloR sc FoR ITD) Counsel for the [Respondent ][No.3: ] [A.S. VASUDEVAN] WRIT PETITION [NO: 31606 OF 2023] Betwee n: Donofano Electric Corporation Ltd, ['18, ][Xlxin Avenue, High ][Te'ch ][West ][Park]Cheiqdul S chr.ran. China Rep. [by ][Authorised Signatory ][l\lr. ][Raj-esh ][Valshnav]aged"about 30 [years, ]S/o. Satydnarayan [Vaishnav, Rro 4-3-428, ][Hanuman]Tekdi, Hyderabad ..PETITIONER AND 1Commissioner of lncome [Tax, lnternational Taxation and Transfer Pricing ][5th]floor, Aayakar Bhavan Basheerbagh, [Hyderabad ][- ][500004]floor, Aayakar Bhavan Basheerbagh, [Hyderabad ][- ][500004] Assistant Director Of lncome [Tax (lnt ][f ][axn)-2, ][Aayakar Bhavan Basheerbagh]Hyderabad 500004Hyderabad 500004 2 3. Union of lndia, Rep. by [its Secretary, Department of Revenue, ][It4inistry ][of]Finance. North Block New Delhi [- ][1 ][10001]Finance. North Block New Delhi [- ][1 ][10001] ...RESPONDENTS Petition under Article 226 of lhe [Constitution ][of ][lndia ][praying ][that ][in ][the]circumstances stated in [the ][affidavit ][filed ][therewith, ][the ][High Court may ][be]pleased to issue writ order or Direction [more particularly in ][the ][nature ][of ][writ ][of]Certiorari [quashing ]the [impugned ][Notice ][F. ][No.CtT(lT ][and]TP)/263/AADCD7492FlAY13-'14 dated [1610O12023 ][for A.Y.2013- 14 issued ][bv ][1st]respondent as being illegal, arbitrary, without [jurisdiction, without authority ][of ][law]and violative of Articles 14, 19 [(1)g ][and ][265 of Constitution ][of ][lndia.] lA NO: 1 OF 2023 2 3. Union of lndia, Rep. by [its Secretary, Department of Revenue, ][It4inistry ][of]Finance. North Block New Delhi [- ][1 ][10001]Finance. North Block New Delhi [- ][1 ][10001] ...RESPONDENTS Petition under Article 226 of lhe [Constitution ][of ][lndia ][praying ][that ][in ][the]circumstances stated in [the ][affidavit ][filed ][therewith, ][the ][High Court may ][be]pleased to issue writ order or Direction [more particularly in ][the ][nature ][of ][writ ][of]Certiorari [quashing ]the [impugned ][Notice ][F. ][No.CtT(lT ][and]TP)/263/AADCD7492FlAY13-'14 dated [1610O12023 ][for A.Y.2013- 14 issued ][bv ][1st]respondent as being illegal, arbitrary, without [jurisdiction, without authority ][of ][law]and violative of Articles 14, 19 [(1)g ][and ][265 of Constitution ][of ][lndia.] lA NO: 1 OF 2023 Petition under Section ['l ]51 CPC praying that in the circumstances stated inthe affidavit filed in support of the petition, the High Court may be pleased to stayall further proceedings pursuant to the impugned Notice F.No.0 lT(lT andTPy263/AADCD7492FIAY13 - 14 dated 16tOOt2O23 for A.Y.2013-14 issued by 1'trespondent. Counsel for the Petitioner: SRI MOHD MUKHAIRUDDIN Counsel forthe Respondent Nos.1 and 2: SRI VIJHAY K PUNNA(sENroR sc FoR rTD) Counsel forthe Respondent No.3: SRI GADI PRAVEEN KUMAR,DEPUTY SOLICITOR GENERAL OF INIDA WRIT PETITION NO: 33232 OF 2023 Between: Dongfang Electric Corporation Ltd., 18, Xixin Avenue, High Tech West ParkChengdu, Sichuan, China Rep. by Authorised Signatory Mr. Rajesh Vaishnavaged about 30 years S/o. Satyanarayan Vaishnav, No 4-3-428, HanumanTekdi, Hyderabad ...PETITIONER AND 1Commissioner of lncome Tax, lnternational Taxation and Transfer Pricing 5thfloor, Aayakar Bhavan Basheerbagh, Hyderabad - 500004floor, Aayakar Bhavan Basheerbagh, Hyderabad - 500004 2Assistant Director of lncome Tax (lnt Taxn) - 2, Aayakar Bhavan,Basheerbagh, Hyderabad - 500004Basheerbagh, Hyderabad - 500004 3Union of lndia, Rep. by its Secretary, Department of Revenue, Ivlinistry ofFinance, North Block New Delhi - 1 1 0001Finance, North Block New Delhi - 1 1 0001 ...RESPONDENTS Petition under Article 226 of the Constitution of lndia praying that in thecircumstances stated in the affidavit filed therewith, the High Court may bepleased to issue Writ Order or Direction more particularly in the nature of Writ ofCertiorari quashing the impugned Notice F.No.ClT(lT andTPY263IAADCD74g2FlAY15-'16 dated 16-06-2023 for A.Y.2015-16 issued by [1'r]respondent as being illegal, arbitrary, without [jurisdiction, ]without authority of lawand violative of Articles 14, 19 (1) g and 265 of Constitution of lndia. lA NO: 1 OF 2023 PetitionunderSectionl5,lCPCprayingthatinthecircumstancesstatedinthe affidavit [filed in support of ][the ][petition, ][the ][High Court may be pleased to ][stay]all further [proceedings pursuant ][to ][the ][impugned ][Notice ][F No ][CIT(IT ][and]TPy263/AADCD74g2FlAY15.16dated16-06-2023forA.Y.2015-,l6issuedbylStrespondent. Counsel for [the Petitioner: ] Counsel [for the Respondent ][Nos.1 and ][2: ] (sENloR sc FoR [lrD)] Counsel [for the Respondent ][No.3: ] [A'S' ] WRIT PETITI[ON NO: ][34293 ][0F ][2023] Between:Electric [corporation Ltd., 18, ][Xixin ][Avenue.-High Tech ][west ][Park]Donofanq 6;;X;;r: 5;tr,tr" [-nJp. ][ov ][nutnoriseo ][Signatory ][N4r ][Raiesh Vaishnav ][aged];il"L]i3o [y;;:;"s;o s5iy;;;;;va; ][V;ishn-av, ][Rvo ][4-3'428 ][Hanuman ][rekdi']Hyderabad .,.PETITIONER AND1commissioner of [lncome Tax, lnternational Taxation-and Transfer Pricing ][5th]ffoor, Aiyjt rt Bhavan [Basheerbagh, Hyderabad ][- ][500004]1commissioner of [lncome Tax, lnternational Taxation-and Transfer Pricing ][5th]ffoor, Aiyjt rt Bhavan [Basheerbagh, Hyderabad ][- ][500004]2Asslstant Director [of lncome Tax (lnt Taxn) ][2, ][Aayakar Bhavan' Basheerbagh']Hyderabad [- ]500004Hyderabad [- ]500004 (sENloR sc FoR [lrD)] Counsel [for the Respondent ][No.3: ] [A'S' ] WRIT PETITI[ON NO: ][34293 ][0F ][2023] Between:Electric [corporation Ltd., 18, ][Xixin ][Avenue.-High Tech ][west ][Park]Donofanq 6;;X;;r: 5;tr,tr" [-nJp. ][ov ][nutnoriseo ][Signatory ][N4r ][Raiesh Vaishnav ][aged];il"L]i3o [y;;:;"s;o s5iy;;;;;va; ][V;ishn-av, ][Rvo ][4-3'428 ][Hanuman ][rekdi']Hyderabad .,.PETITIONER AND1commissioner of [lncome Tax, lnternational Taxation-and Transfer Pricing ][5th]ffoor, Aiyjt rt Bhavan [Basheerbagh, Hyderabad ][- ][500004]1commissioner of [lncome Tax, lnternational Taxation-and Transfer Pricing ][5th]ffoor, Aiyjt rt Bhavan [Basheerbagh, Hyderabad ][- ][500004]2Asslstant Director [of lncome Tax (lnt Taxn) ][2, ][Aayakar Bhavan' Basheerbagh']Hyderabad [- ]500004Hyderabad [- ]500004 3Union of lndia,, [Rep. ][by ][its Secretary, Department of Revenue, ][lr4inistry ][of]Finance, North [Block New Delhi - ]['1 ]['10001]Finance, North [Block New Delhi - ]['1 ]['10001] ...RESPONDENTS Petitionunder ArJicle 226 of [the ][Constitution ][of ][lndia ][prayirtg ][that ][in]thecircumstancesstated in the affidavit [filed ][therewith, ][the ][High ][Court ][may]bepleased to issue writ order [or ][Direction more particularly ][in ][the ][nature of ][writ ][of]Certiorari [quashing ][the ]impugned Notice [F No ][CIT(IT ][and],1 7 issued by 1"tTPy263IAADCD74g2FtAY16-17 [dated ][16.06-2023 ][for A,Y.2016. ]respondent as being [illegal, arbitrary, without jurisdiction, ][without ][a'rthority ][of ][law]and violative of Articles [14, ][19 ][(1) ][g ][and 265 of Constitution ][of lndia'] Petition under section i s1 cpc praying that in the circumstances stated rnthe affidavit fited in support of the petition, the High court may be pleased to stayall further proceedings pursuant to the impugned Notice F.No.0the affidavit fited in support of the petition, the High court may be pleased to stayall further proceedings pursuant to the impugned Notice F.No.0lr(lrandrP)/263lAADCDT492FlAy16- 1t dated 16-06-2023 for A.y.2016-17issued by 1st respondent.issued by 1st respondent. Counsel for the Petitioner: SRI MOHD MUKHAIRUDDIN Counsel for the Respondent Nos.1 and 2: SRI VIJHAy K pUNNA(sENtOR SC FOR tTD) Counsel for the Respondent No.3: SRI GADI PRAVEEN KUMAR,DEPUTY SOLICITOR GENERAL OF INIDA The Court made the following: COMMON ORDER F THE HONOURABLE SRI JUSTICE SUJOY AND THE HONOURABLE SRI JUSTICE NAMAVARAPU WRIT PETITION Nos.3323O. 3 1606,[33232 and.34293 ][of 2023]COMMON ORDER (per Hon'ble SP,J) Sri Mohd. Mukhairuddin, learned counsel [for ]the [petitioner]submitted memos dated 24.1O.2O24 to this [Court stating ][that ][the]petitioner is rvilling to withdraw the Writ Petitions with the libertyto hle reply to the impugned show cause notice(s). 2. Sri Vrjh:rv K Punna, learned Senior Standing Counsel forIncome Tax Department, has no objection. 3. The Writ Petitions are dismissed as withdrawn u.ith theliberty prayed for. No costs. As a secluel, miscellaneous petitions pending, if any, shallstand closed. SD/- T. TIRUMALA ASSISTANT REGISTRARION OFFICER //TRUE COPY// To,1One CC to Sri [N,4ohd ][Mukhairuddin, ][Advocate ][[OPU^C]]2One aa io Sri [Vijhay ][K Punna ][(Senior ] [for-lT-D) ][[OPtiCl]3one cc to sri [cadi prau""n'kl-m-il, ][b"priv ][sot"ltdiceneirat ][of ][lndia[oPUC]]4One CC to Sri A.S. [Vasudev, Advocate ]5Two CD CopiesTJGJP HIGH COURT DATED:2411012024 i*e [s;][ir ][l.€]kf,C(:0 5 r::(J"i!tz':.4.\\''rcORDERc[t]"l:('-,",-,-. .,-_..-:i-l --,_:-=WRIT PETITION Nos. 33230, 31606, 33232 and 34293oF 2023 DISMISSING THE WRIT PETITIONSAS WITHDRAWN WITHOUT COSTS. oI?P