Allowed

M/S. Singapore Telecommunications Limited v. the Deputy Commissioner of Income Tax

Karnataka HC23 Nov 2023WP/15475/2021

Case brief

AI extract

What is this about?

The High Court of Karnataka held that the question regarding the taxability of amounts received was no longer res integra based on prior Division Bench decisions. The court allowed the writ petition and quashed the impugned notice and proceedings.

What did the court decide?

The impugned notice dated 28.03.2019 and the impugned proceeding are quashed.

M/S. Singapore Telecommunications Limited Vs the Deputy… — Income Tax | Karnataka HC (2023)

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NC: 2023:KHC:42251 WP No. 15475 of 2021

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IN THE HIGH COURT OF KARNATAKA AT BENGALURU

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DATED THIS THE 23^RD DAY OF NOVEMBER, 2023

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BEFORE

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THE HON'BLE MR JUSTICE B M SHYAM PRASAD WRIT PETITION NO. 15475 OF 2021 (T-IT)

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BETWEEN:

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M/S. SINGAPORE TELECOMMUNICATIONS LIMITED, SINGAPORE 31 EXETER ROAD, COMCENTRE SINGAPORE-239732 SINGAPORE, REP BY ITS AUTHORISED ISGNATORY MR.KOH BOON CHYE

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…PETITIONER

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(BY SRI. HARPREET SINGH AJMANI & SRI YOGESHA B., ADVOCATES)

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AND:

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Digitally signed by NARASIMHA MURTHY VANAMALA Location: HIGH COURT OF KARNATAKA

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THE DEPUTY COMMISSIONER OF INCOME TAX INTERNATIONAL TAXATION, CIRCLE 2(2), ROOM NO.430, 4^TH FLOOR, BMTC BUILDING, 80 FT ROAD, 6^TH BLOCK, KORMANGALA, BENGALURU – 560 095.

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THE COMMISSIONER OF INCOME TAX INTERNATIONAL TAXATION ROOM NO.741 7^TH FLOOR BMTC BUILDING ,80 FT ROAD 6^TH 10 BLOCK, KORMANGALA BENGALURU-560 095

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VODAFONE IDEA LIMITED 10^TH FLOOR BIRLA CENTURION CENTURION MILLS COMPOUND

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NC: 2023:KHC:42251 WP No. 15475 of 2021

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PANDURANG BUDKKAR MARG WORLI, MUMBAI-400030 REPRESENTED BY ITS DIRECTOR

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THE CENTRAL BOARD OF DIRECT TAXES DEPARTMENT OF REVENUE NORTH BLOCK, CENTRAL SECRETARIAT, NEW DELHI 110001

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REPRESENTED BY ITS CHAIRMAN

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…RESPONDENTS

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(BY SRI. M.DILIP ADVOCATE FOR R1, R2 AND R4; NOTICE TO R3 IS DISPENSED WITH)

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THIS WRIT PETITION IS FILED UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE NOTICE DATED 28.03.2019 (IMPUGNED NOTICE, MARKED AS ANNEXURE-A) ISSUED BY THE ASSESSING OFFICER INITIATING REASSESSMENT PROCEEDINGS IN THE CASE OF THE PETITIONER FOR A.Y.2012-13 AND TO QUASH THE ORDER DATED 12.07.2021 MARKED AS ANNEXURE-J PASSED BY THE ASSESSING OFFICER DISPOSING OFF OBJECTIONS AGAINST THE PETITIONER THEREBY CONFIRMING CONTINUATION OF REASSESSMENT PROCEEDINGS FOR A.Y.2012-13 AND ETC.

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THIS PETITION COMING ON FOR ORDERS THIS DAY, THE COURT MADE THE FOLLOWING:

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ORDER

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It is submitted on behalf of the learned counsel

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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

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as the assessment year 2010-11 was pending

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3 - NC: 2023:KHC:42251 WP No. 15475 of 2021

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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.

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The submissions remain undisputed, and therefore the petition is allowed quashing the notice impugned and the impugned proceeding in this petition.

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SD/JUDGE

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M/S. Singapore Telecommunications Limited v. the Deputy Commissioner of Income Tax

Case brief

What is this about?

What did the court decide?

M/S. Singapore Telecommunications Limited v. the Deputy Commissioner of Income Tax

Case brief

What is this about?

What did the court decide?

What the court decided

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