Wp/6710/2023 Of Orange v. The Deputy Commissioner Of Income Tax

Digitallysigned byNARASIMHAMURTHYVANAMALALocation:HIGHCOURT OFKARNATAKA C/W WP No. 6653 of 2023 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 2 DAY OF NOVEMBER, 2023 BEFORE THE HON'BLE MR JUSTICE B M SHYAM PRASAD -WRIT PETITION NO. 6710 OF 2023 (TIT) C/W -WRIT PETITION NO. 6653 OF 2023 (TIT) IN WP NO. 6710/2023 BETWEEN: ORANGE 111 QUAI DU PRESIDENT ROOSEVELT 92130 ISSY- LES MOULINEUX FRANCE, REPRESENTED BY ITS AUTHORISED SIGNATORY, MR. BENOIT DELAPLACE. …PETITIONER (BY SRI. HARPREET SINGH AJMANI, ADVOCATE FOR SRI. YOGESHA B.,ADVOCATE) AND: 1. THE DEPUTY COMMISSIONER OF INCOME TAX INTERNATIONAL TAXATION, INTERNATIONAL TAXATION, CIRCLE-2(2), ROOM NO.430, 4 FLOOR, BMTC BUILDING, 80 FT ROAD, 6 BLOCK, KORMANGALA, BMTC BUILDING, 80 FT ROAD, 6 BLOCK, KORMANGALA, BENGALURU-560095. 2. THE COMMISSIONER OF INCOME TAX INTERNATIONAL TAXATION, TAX INTERNATIONAL TAXATION, C/W WP No. 6653 of 2023 ROOM NO.741, 7TH FLOOR, BMTC BUILDING, 80 FT ROAD, 6 BLOCK, KORMANGALA, BENGALURU-560095. 3. VODAFONE IDEA LIMITED 10 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 AND R4; R3 DISPENSED WITH VIDE ORDER DATED 02.11.2023) THIS WP IS FILED UNDER ARTICLES 226 OF THE CONSTITUTION OF INDIA PRAYING TO-QUASH THE NOTICE DATED 31/03/2021 (IMPUGNED NOTICE MARKED AS ANNEXURE-A) ISSUED BY THE ASSESSING OFFICER INITIATING REASSESSMENT PROCEEDINGS IN THE CASE OF THE PETITIONER FOR AY 2017-18 IN BEARING NO. ITBA /AST/S/148-2020-21/1032074820(1); QUASHING THE ORDER DATED 27/02/2023 (MARKED AS ANNEXURE-G) PASSED BY THE ASSESSING OFFICER DISPOSING OFF OBJECTIONS AGAINST THE PETITIONER THEREBY CONFIRMING CONTINUATION OF REASSESSMENT PROCEEDINGS FOR AY 2017-18; BEARING NO. ITBA/AST/F/17/2022-23/10501662020(1). IN WP NO.6653/2023 BETWEEN: ORANGE 111 QUAI DU PRESIDENT ROOSEVELT 92130 ISSY- LES MOULINEUX FRANCE, REPRESENTED BY ITS AUTHORISED SIGNATORY, MR. BENOIT DELAPLACE. REP NY ITS DIRECTOR. …PETITIONER (BY SRI. HARPREET SINGH AJMANI, ADVOCATE FOR SRI. YOGESHA B.,ADVOCATE) 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-560095. 2. THE COMMISSIONER OF INCOME TAX INTERNATIONAL TAXATION, TAX INTERNATIONAL TAXATION, C/W WP No. 6653 of 2023 ROOM NO.741, 7TH FLOOR, BMTC BUILDING, 80 FT ROAD, 6 BLOCK, KORMANGALA, BENGALURU-560095. 3. VODAFONE IDEA LIMITED 10 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 AND R4; R3 DISPENSED WITH VIDE ORDER DATED 02.11.2023) THIS WP IS FILED UNDER ARTICLES 226 OF THE CONSTITUTION OF INDIA PRAYING TO-QUASH THE NOTICE DATED 29/03/2021 (IMPUGNED NOTICE MARKED AS ANNEXURE-A) ISSUED BY THE ASSESSING OFFICER INITIATING REASSESSMENT PROCEEDINGS IN THE CASE OF THE PETITIONER FOR AY 2015-16 IN BEARING NO. ITBA /AST/S/148-2020-21/1031869194(1); QUASHING THE ORDER DATED 27/02/2023 (MARKED AS ANNEXURE-G) PASSED BY NC: 2023:KHC:38802WP No. 6710 of 2023C/W WP No. 6653 of 2023 THE ASSESSING OFFICER DISPOSING OFF OBJECTIONS AGAINST THE PETITIONER THEREBY CONFIRMING CONTINUATION OF REASSESSMENT PROCEEDINGS FOR AY 2015-16; BEARING NO. ITBA/AST/F/17/2022-23/1050165150(1). THESE PETITIONS, COMING ON FOR ORDERS, THIS DAY, THE COURT MADE THE FOLLOWING: ORDER THIS WP IS FILED UNDER ARTICLES 226 OF THE CONSTITUTION OF INDIA PRAYING TO-QUASH THE NOTICE DATED 29/03/2021 (IMPUGNED NOTICE MARKED AS ANNEXURE-A) ISSUED BY THE ASSESSING OFFICER INITIATING REASSESSMENT PROCEEDINGS IN THE CASE OF THE PETITIONER FOR AY 2015-16 IN BEARING NO. ITBA /AST/S/148-2020-21/1031869194(1); QUASHING THE ORDER DATED 27/02/2023 (MARKED AS ANNEXURE-G) PASSED BY NC: 2023:KHC:38802WP No. 6710 of 2023C/W WP No. 6653 of 2023 THE ASSESSING OFFICER DISPOSING OFF OBJECTIONS AGAINST THE PETITIONER THEREBY CONFIRMING CONTINUATION OF REASSESSMENT PROCEEDINGS FOR AY 2015-16; BEARING NO. ITBA/AST/F/17/2022-23/1050165150(1). THESE PETITIONS, COMING ON FOR ORDERS, THIS DAY, THE COURT MADE THE FOLLOWING: ORDER It is submitted on behalf of the learned counsel for the petitioners 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. In fact, a copy of the order dated 23.08.2023 in W.P.No.51999/2019 and W.P.No.53137/2008 is placed on record. NC: 2023:KHC:38802WP No. 6710 of 2023C/W WP No. 6653 of 2023 The submissions remain undisputed, and therefore the petitions are allowed quashing the respective notices impugned and the impugned proceedings in these petitions. SD/- JUDGE AN/-