Wp/5338/2022 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. 5338 OF 2022 (TIT) BETWEEN: ORANGE 111 QUAI DU PRESIDENT ROOSEVELT 92130 ISSY-LES-MOULINEAUX FRANCE, REPRESENTED BY ITS AUTHORISED SIGNATORY MR. BENOIT DELAPLACE …PETITIONER (BY SRI. HARPREET SINGH AJMANI & SRI YOGESHA B., ADVOCATES) AND: 1. THE DEPUTY COMMISSIONER OF INCOME TAX INTERNATIONAL TAXATION CIRCLE-2(2) ROOM NO.430, 4TH FLOOR INTERNATIONAL TAXATION CIRCLE-2(2) ROOM NO.430, 4TH FLOOR BMTC BUILDING, 80 FT ROAD 6TH BLOCK, KORAMANGALA BENGALURU-560095. 6TH BLOCK, KORAMANGALA BENGALURU-560095. 2. THE COMMISSIONER OF INCOME TAX INTERNATIONAL TAXATION ROOM NO.741, 7TH FLOOR BMTC BUILDING, 80 FT ROAD 6TH BLOCK, KORAMANGALA BENGALURU-560095. INTERNATIONAL TAXATION ROOM NO.741, 7TH FLOOR BMTC BUILDING, 80 FT ROAD 6TH BLOCK, KORAMANGALA BENGALURU-560095. 3. VODAFONE IDEA LIMITED 10TH FLOOR BIRLA CENTURION CENTURION MILLS COMPOUND 10TH FLOOR BIRLA CENTURION CENTURION MILLS COMPOUND PANDURANG BUDKKAR MARG WORLI MUMBAI-400030 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 DEPARTMENT OF REVENUE NORTH BLOCK CENTRAL SECRETARIAT NEW DELHI-110001 REPRESENTED BY ITS CHAIRMAN …RESPONDENTS (BY SRI M. DILIP, 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: 26.02.2021 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: 29.12.2021 VIDE ANNX-H 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 PRELIMINARY HEARING 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 petitioners 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