Allowed

M/S Maxis International Sdn Bhd v. the Deputy Commissioner of Income Tax

Karnataka HC2 Nov 2023WP/4806/2022

Case brief

AI extract

What is this about?

The High Court of Karnataka disposed of multiple writ petitions filed to quash reassessment notices and orders issued under the Income Tax Act. The court held that the underlying question regarding the taxability of the petitioners' amounts was a non-issue, as it had been finally decided by a Division Bench in a related matter, rendering it no longer a res integra.

What did the court decide?

Quashing of respective notices and impugned proceedings in the petitions are allowed.

M/S Maxis International Sdn Bhd Vs the Deputy Commissioner of… — Income Tax | Karnataka HC (2023)

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NC: 2023:KHC:38873 WP No. 4806 of 2022 C/W WP No. 51579 of 2019 WP No. 4966 of 2022 WP No. 5339 of 2022 WP No. 5446 of 2022 WP No. 5452 of 2022

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IN THE HIGH COURT OF KARNATAKA AT BENGALURU

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DATED THIS THE 2^ND DAY OF NOVEMBER, 2023

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BEFORE

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THE HON'BLE MR JUSTICE B M SHYAM PRASAD

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WRIT PETITION NO. 4806 OF 2022 (T-IT)

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C/W

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WRIT PETITION NO. 51579 OF 2019 (T-IT) WRIT PETITION NO. 4966 OF 2022 (T-IT) WRIT PETITION NO. 5339 OF 2022 (T-IT) WRIT PETITION NO. 5446 OF 2022 (T-IT) WRIT PETITION NO. 5452 OF 2022 (T-IT)

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IN WP NO. 4806/2022

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BETWEEN:

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

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M/S MAXIS INTERNATIONAL SDN BHD LEVEL 21 MENARA MAXIS KUALA LUMPUR CITY CENTRE, 50088, KUALA LUMPUR MALAYSIA REPRESENTED BY ITS AUTHORISED SIGNATORY.

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…PETITIONER

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(BY SRI KAMAL SAWHNEY, ADVOCATE A/W. SRI. MOHAMMED SHAKEEB M MULLA.,ADVOCATE)

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AND:

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THE DEPUTY COMMISSIONER OF INCOME TAX INTERNATIONAL TAXATION CIRCLE -2(2),

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NC: 2023:KHC:38873 WP No. 4806 of 2022 C/W WP No. 51579 of 2019 WP No. 4966 of 2022 WP No. 5339 of 2022 WP No. 5446 of 2022 WP No. 5452 of 2022

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ROOM NO.430, 4^TH FLOOR, BMTC BUILDING 80 FT ROAD, 6^TH BLOCK, KORAMANGALA BENGALURU-560095.

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…RESPONDENT

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(BY SRI. DILIP M.,ADVOCATE)

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THIS W.P. IS FILED UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE IMPUGNED NOTICE DATED 27.2.2021 ANNEXURE-A ISSUED BY THE RESPONDENT INITIATING REASSESSMENT PROCEEDINGS IN THE CASE OF THE PETITIONER FOR AY 2014-15; QUASH THE IMPUGNED ORDER DATED 31.12.2021 ANNEXUR-D PASSED BY THE RESPONDENT DISPOSING OFF OBJECTIONS AGAINST THE PETITIONER THEREBY CONFIRMING CONTINUATION OF REASSESSMENT PROCEEDINGS FOR AY 2014-15.

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IN WP NO. 51579/2019

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BETWEEN:

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M/S SINGAPORE TELECOMMUNICATIONS LIMITED, SINGAPORE 31 EXETER ROAD COMCENTRE SINGAPORE-239732 SINGAPORE, REPRESENTED HEREIN BY ITS AUTHORIZED SIGNATORY MR QUAH KUNG YANG.

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…PETITIONER

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(BY SRI. ADITYA VIKRAM BHAT.,ADVOCATE)

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NC: 2023:KHC:38873 WP No. 4806 of 2022 C/W WP No. 51579 of 2019 WP No. 4966 of 2022 WP No. 5339 of 2022 WP No. 5446 of 2022 WP No. 5452 of 2022

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AND:

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THE ASSISTANT COMMISSIONER OF INCOME TAX INTERNATIONAL TAXATION CIRCLE-2(1), ROOM NO.440 4^TH FLOOR, BMTC BUILDING 80 FT ROAD, KORAMANGALA BENGALURU-560095.

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THE COMMISSIONER OF INCOME TAX INTERNATIONAL TAXATION ROOM NO.741, 7^TH FLOOR BMTC BUILDING, 80 FT ROAD KORMANGALA BENGALURU-560095.

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M/S VODAFONE IDEA LIMITED 10^TH FLOOR BIRLA CENTURION CENTURION MILLS COMPOUND PANDURANG BUDKKAR MARG WORLI, MUMBAI-400030. REP BY ITS DIRECTOR.

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THE CENTRAL BOARD OF DIRECT TAXES DEPARTMENT OF REVENUE NORTH BLOCK, CENTRAL SECRETARIATE NEW DELHI-110001 REP BY ITS SECRETARY.

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…RESPONDENTS

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(BY SRI. DILIP M.,ADVOCATE FOR R1, R2 & R4;

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SRI. SHRAVANTH ARYA TONDRA, ADVOCATE FOR R3)

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NC: 2023:KHC:38873 WP No. 4806 of 2022 C/W WP No. 51579 of 2019 WP No. 4966 of 2022 WP No. 5339 of 2022 WP No. 5446 of 2022 WP No. 5452 of 2022

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THIS WP IS FILED UNDER ARTICLE 226 AND 227 OF CONSTITUTION OF INDIA PRAYING TO QUASH THE NOTICE DATED 30.03.2018 (IMPUGNED NOTICE, MARKED AS ANNEXURE-A) ISSUED BY ASSESSING OFFICER INITIATING REASSESSMENT PROCEEDINGS IN THE CASE OF THE PETITIONER FOR AY 2011-12; QUASH THE ORDER DATED 21.10.2019 (MARKED AS ANNEXURE-L PASSED BY THE ASSESSING OFFICER DISPOSING OFF OBJECTIONS AGAINST THE PETITIONER THEREBY CONFIRMING CONTINUATION OF REASSESSMENT PROCEEDINGS FOR A.Y.2011-12.

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IN WP NO. 4966/2022

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BETWEEN:

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M/S MAXIS INTERNATIONAL SDN BHD LEVEL 21, MENARA MAXIS KUALA LUMPUR CITY CENTRE, 50088, KUALA LUMPUR MALAYSIA REPRESENTED BY ITS AUTHORISED REPRESENTIVE MR. NORMAN WAYNE TREEBY SON OF NORMAN RONALD TREEBY AGED ABOUT 67 YEARS HAVING ITS OFFICE AT MENARA MAXIS KUALA LUMPUR CITY CENTRE, 50088 KUALA LUMPUR CITY CENTRE, MALAYSIA.

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…PETITIONER

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(BY SRI KAMAL SAWHNEY, ADVOCATE A/W. SRI. MOHAMMED SHAKEEB M MULLA.,ADVOCATE)

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NC: 2023:KHC:38873 WP No. 4806 of 2022 C/W WP No. 51579 of 2019 WP No. 4966 of 2022 WP No. 5339 of 2022 WP No. 5446 of 2022 WP No. 5452 of 2022

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AND:

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DEPUTY COMMISSIONER OF INCOME TAX INTERNATIONAL TAXATION CIRCLE 2(2) ROOM NO. 430, 4^TH FLOOR HAVING ITS OFFICE AT BMTC BUILDING 80 FT ROAD, 6^TH BLOCK, KORAMANGALA BENGALURU-560095.

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…RESPONDENT

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(BY SRI. DILIP M.,ADVOCATE)

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THIS W.P. IS FILED UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE IMPUGNED NOTICE DATED 27.2.2021 A ISSUED BY THE RESPONDENT INITIATING REASSESSMENT PROCEEDINGS IN THE CASE OF THE PETITIONER FOR AY 2013-14.

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IN WP NO. 5339/2022

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BETWEEN:

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ORANGE 111 QUAI DU PRESIDENT ROOSEVELT 92130 ISSYLES MOULINEUX FRANCE, REPRESENTED BY ITS AUTHORISED SIGNATORY, MR. BENOIT DELAPLACE.

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…PETITIONER

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(BY SRI. HARPREET SINGH AJMANI, ADVOCATE A/W. SRI. YOGESHA B.,ADVOCATE)

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NC: 2023:KHC:38873 WP No. 4806 of 2022 C/W WP No. 51579 of 2019 WP No. 4966 of 2022 WP No. 5339 of 2022 WP No. 5446 of 2022 WP No. 5452 of 2022

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AND:

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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-560095.

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THE COMMISSIONER OF INCOME TAX INTERNATIONAL TAXATION, ROOM NO.741, 7TH FLOOR, BMTC BUILDING, 80 FT ROAD, 6^TH BLOCK, KORMANGALA, BENGALURU-560095.

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VODAFONE IDEA LIMITED 10^TH FLOOR, BIRLA CENTURION, CENTURION MILLS COMPOUND, PANDURANG BUDKKAR MARG, WORLI, MUMBAI-400030. REPRESENTED BY ITS DIRECTORS.

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THE CENTRAL BOARD OF DIRECT TAXES DEPARTMENT OF REVENUE, NORTH BLOCK, CENTRAL SECRETARIAT, NEW DELHI-110001. REPRESENTED BY ITS CHAIRMAN.

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…RESPONDENTS

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(BY SRI. DILIP M., ADVOCATE)

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NC: 2023:KHC:38873 WP No. 4806 of 2022 C/W WP No. 51579 of 2019 WP No. 4966 of 2022 WP No. 5339 of 2022 WP No. 5446 of 2022 WP No. 5452 of 2022

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THIS WP IS FILED UNDER ARTICLES 226 OF THE CONSTITUTION OF INDIA PRAYING TO-QUASH THE NOTICE DATED 26/02/2021 (IMPUGNED NOTICE MARKED AS ANNEXURE-A) ISSUED BY THE ASSESSING OFFICER INITIATING REASSESSMENT PROCEEDINGS IN THE CASE OF THE PETITIONER FOR AY 2013-14; QUASHING THE ORDER DATED 29/02/2021 (MARKED AS ANNEXURE-H) PASSED BY THE ASSESSING OFFICER DISPOSING OFF OBJECTIONS AGAINST THE PETITIONER THEREBY CONFIRMING CONTINUATION OF REASSESSMENT PROCEEDINGS FOR AY 2013-14;

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IN WP NO. 5446/2022

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BETWEEN:

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M/S M1 LIMITED 10, INTERNATION BUSINESS PARK, SINGAPORE, 609928 REPRESENTED BY ITS AUTHORISED SIGNATORY LEE KOK CHEW SON OF LEE CHIN LAM AGED ABOUT 53 YEARS 10 INTERNATIONAL BUISNESS PARK SINGAPORE 609928.

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….PETITIONER

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(BY SRI KAMAL SAWHNEY, ADVOCATE A/W. SRI. MOHAMMED SHAKEEB M MULLA.,ADVOCATE)

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AND:

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THE DEPUTY COMMISSIONER OF INCOME TAX INTERNATIONAL TAXATION CIRCLE 2(2) ROOM NO. 430, 4^TH FLOOR

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NC: 2023:KHC:38873 WP No. 4806 of 2022 C/W WP No. 51579 of 2019 WP No. 4966 of 2022 WP No. 5339 of 2022 WP No. 5446 of 2022 WP No. 5452 of 2022

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BMTC BUILDING, 80 FT ROAD, 6^TH BLOCK KORMANGALA, BENGALURU 560 095.

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…RESPONDENT

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(BY SRI. M. DILIP, ADVOCATE)

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THIS WP IS FILED UNDER ARTICLE 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE IMPUGNED NOTICE DATED 27.02.2021 ANNEXURE A ISSUED BY THE RESPONDENT INITIATING REASSESSMENT PROCEEDINGS IN THE CASE OF THE PETITIONER FOR AY 2014-15.

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IN WP NO. 5452/2022

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BETWEEN:

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M/S M1 LIMITED 10, INTERNATIONAL BUSINESS PARK, SINGAPORE, 609928 REPRESENTED BY ITS AUTHORISED SIGNATORY LEE KOK CHEW, SON OF LEE CHIN LAM AGED ABOUT 53 YEARS 10 INTERNATIONAL BUSINESS PARK SINGAPORE 609928.

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….PETITIONER

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(BY SRI KAMAL SAWHNEY, ADVOCATE A/W. SRI. MOHAMMED SHAKEEB M MULLA.,ADVOCATE)

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AND:

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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,

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NC: 2023:KHC:38873 WP No. 4806 of 2022 C/W WP No. 51579 of 2019 WP No. 4966 of 2022 WP No. 5339 of 2022 WP No. 5446 of 2022 WP No. 5452 of 2022

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6^TH BLOCK, KORMANGALA, BENGALURU 560 095.

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…RESPONDENT

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(BY SRI. M. DILIP, ADVOCATE)

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THESE PETITIONS, 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 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

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consideration before this Court in W.P.No.51999/2019 and W.P.No.53137/2008, and

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these writ petitions are disposed of holding that such question is no longer res integra in view of the

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10 -

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NC: 2023:KHC:38873 WP No. 4806 of 2022 C/W WP No. 51579 of 2019 WP No. 4966 of 2022 WP No. 5339 of 2022 WP No. 5446 of 2022 WP No. 5452 of 2022

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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

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W.P.No.53137/2008 is placed on record.

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The submissions remain undisputed, and therefore the petitions are allowed quashing the respective notices impugned and the impugned proceedings in these petitions.

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SD/JUDGE

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AN/-

M/S Maxis International Sdn Bhd v. the Deputy Commissioner of Income Tax

Case brief

What is this about?

What did the court decide?

M/S Maxis International Sdn Bhd v. the Deputy Commissioner of Income Tax

Case brief

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What did the court decide?

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