The petitioner's counsel submitted that the taxability question is no longer res integra due to a Division Bench decision. Relying on these submissions, the Court allowed the writ petition.
Quashing of the notice dated 26.02.2021 initiating reassessment proceedings and the order dated 29.12.2021 confirming the same.
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IN THE HIGH COURT OF KARNATAKA AT BENGALURU
DATED THIS THE 23RD DAY OF NOVEMBER, 2023
BEFORE
THE HON'BLE MR JUSTICE B M SHYAM PRASAD WRIT PETITION NO. 5338 OF 2022 (T-IT)
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:
Digitally signed by NARASIMHA MURTHY VANAMALA Location: HIGH COURT OF KARNATAKA
NC: 2023:KHC:42251 WP No. 5338 of 2022
…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
NC: 2023:KHC:42251 WP No. 5338 of 2022
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
1 issue framed by the court
Whether to quash the notice issued initiating reassessment proceedings for AY 2014-15 and the order confirming continuation of such proceedings.
1 provisions across 1 enactments
Orange 111 Quai du Président Roosevelt 92130 Issy-les-Moulineaux France
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B M Shyam Prasad
As recorded by the court registry
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