Allowed

Orange v. the Deputy Commissioner of Income Tax

Karnataka HC2 Nov 2023WP/6710/2023

Case brief

AI extract

What is this about?

The High Court of Karnataka allowed two connected writ petitions filed by Orange 111, a French entity, against the Department of Revenue. Disposing the matter on the ground that the underlying question of taxability was no longer res integra following a specific Division Bench decision, the court quashed the impugned reopening notices and the orders confirming the continuation of reassessment proc

What did the court decide?

Quashing of the reopening notices for AY 2017-18 and AY 2015-16 and the respective orders confirming continuation of assessment.

Orange Vs the Deputy Commissioner of Income Tax — Income Tax | Karnataka HC (2023)

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NC: 2023:KHC:38802 WP No. 6710 of 2023 C/W WP No. 6653 of 2023

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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 BEFORE

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THE HON'BLE MR JUSTICE B M SHYAM PRASAD

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WRIT PETITION NO. 6710 OF 2023 (T-IT)

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C/W

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WRIT PETITION NO. 6653 OF 2023 (T-IT) IN WP NO. 6710/2023

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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 FOR SRI. YOGESHA B.,ADVOCATE)

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

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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,

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NC: 2023:KHC:38802 WP No. 6710 of 2023 C/W WP No. 6653 of 2023

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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 FOR R1, R2 AND R4; R3 DISPENSED WITH VIDE ORDER DATED 02.11.2023)

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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/148-202021/1032074820(1); QUASHING THE ORDER DATED 27/02/2023 (MARKED AS ANNEXURE-G) PASSED BY

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NC: 2023:KHC:38802 WP No. 6710 of 2023 C/W WP No. 6653 of 2023

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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).

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IN WP NO.6653/2023

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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. REP NY ITS DIRECTOR.

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…PETITIONER

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(BY SRI. HARPREET SINGH AJMANI, ADVOCATE FOR SRI. YOGESHA B.,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, 6^TH BLOCK, KORMANGALA, BENGALURU-560095.

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THE COMMISSIONER OF INCOME TAX INTERNATIONAL TAXATION,

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NC: 2023:KHC:38802 WP No. 6710 of 2023 C/W WP No. 6653 of 2023

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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 FOR R1, R2 AND R4; R3 DISPENSED WITH VIDE ORDER DATED 02.11.2023)

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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/148-202021/1031869194(1); QUASHING THE ORDER DATED 27/02/2023 (MARKED AS ANNEXURE-G) PASSED BY

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NC: 2023:KHC:38802 WP No. 6710 of 2023 C/W WP No. 6653 of 2023

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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).

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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 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.

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NC: 2023:KHC:38802 WP No. 6710 of 2023 C/W WP No. 6653 of 2023

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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/-

Orange v. the Deputy Commissioner of Income Tax

Case brief

What is this about?

What did the court decide?

Orange v. the Deputy Commissioner of Income Tax

Case brief

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What did the court decide?

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