Wp/8195/2021 Of M/S Deutsche Telekom Ag v. The Deputy Commissioner Of Income Tax

Digitallysigned byNARASIMHAMURTHYVANAMALALocation:HIGHCOURT OFKARNATAKA IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 7 DAY OF SEPTEMBER, 2023 BEFORE THE HON'BLE MR JUSTICE B M SHYAM PRASAD -WRIT PETITION NO. 8195 OF 2021 (TIT) BETWEEN: M/S DEUTSCHE TELEKOM AG FRIEDRICH-EBERT-ALLE 140 53113 BONN, GERMANY (REPRESENTED BY ITS HEAD OF TRANSACTION TAX, SRI ULRICH HARTMANN S/O SRI WERNER HARTMANN AGED ABOUT 60 YEARS …PETITIONER (BY SRI.SHARATH S., ADVOCATE) AND: 1. THE DEPUTY COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION) CIRCLE-2(1) ROOM NO. 440, 4TH FLOOR INCOME TAX (INTERNATIONAL TAXATION) CIRCLE-2(1) ROOM NO. 440, 4TH FLOOR BMTC BUILDING, 80 FT ROAD, KORAMANGALA, BENGALURU - 560 095. KORAMANGALA, BENGALURU - 560 095. 2. THE DEPUTY COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION) CIRCLE-2(1) (INTERNATIONAL TAXATION) CIRCLE-2(1) BMTC BUILDING, 80 FEET ROAD KORAMANGALA, BENGALURU - 560 095 …RESPONDENTS (BY SRI. M. DILIP, ADVOCATE FOR SRI. ARAVIND K V.,ADVOCATE) THIS W.P IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH AS FAR AS THE PETITIONER IS CONCERNED BY AN APPROPRIATE WRIT OR ORDER IN THE NATURE OF CERTIORARI OR OTHERWISE, THE IMPUGNED NOTICE ISSUED UNDER SECTION 148 OF THE IT ACT BEARING NO. DATED 28.03.2019 ISSUED BY THE FIRST RESPONDENT ENCLOSED AS ANNEXURE-A; QUASH AS FAR AS THE PETITIONER IS CONCERNED BY AN APPROPRIATE WRIT OR ORDER IN THE NATURE OF CERTIORARI OR OTHERWISE THE IMPUGNED REASONS RECORDED BY THE FIRST RESPONDENT, ENCLOSED AS ANNEXURE-B; QUASH AS FAR AS THE PETITIONER IS CONCERNED BY AN APPROPRIATE WRIT OR ORDER IN THE NATURE OF CERTIORARI OR OTHERWISE, THE IMPUGNED ORDER PASSED OVERRULING OBJECTION BEARING NO. DATED 17.02.2021 BY THE SECOND RESPONDENT ENCLOSED AS ANNEXURE C. THIS PETITION, COMING ON FOR PRELIMINARY HEARING IN 'B' GROUP, 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 monies paid to non- resident individuals and this question insofar as the assessment year 2010-11 was pending consideration before this Court in W.P. No.51999/2019 connected with W.P. No.53137/2018 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.160/2017 and connected matters. In fact, a copy of the order dated 23.08.2023 in these writ petitions is placed on record. The submissions remain undisputed, and therefore the petition is allowed quashing the notice dated 28.03.2019, the subsequent “reasons recorded” relating to the petitioner and the order dated 17.02.2021 impugned in these petitions. Sd/- JUDGE NV