Ooredoo Q P S C v. Assistant Commissioner of Income Tax
Case brief
What is this about?
Ooredoo Qatar; Ooredoo Q.P.S.C; formerly Qtel; non-resident telecom operator; interconnect usage charges; IUC; assessment year 2012-13; Section 143(3) with 147 with 144C; Section 274; Section 271(1)(b); Section 271(1)(c); penalty notice; demand notice; quashing of assessment order; certiorari; Article 226; Article 227; Vodafone Idea Ltd. (2023) 152 taxmann.com 575 (Karnataka); Engineering Analysis Centre of Excellence (2022) 3 SCC 321; review petition liberty; international taxation; ACIT Circle-2(2) Bengaluru; Karnataka High Court; T-IT; writ petition allowed.
What did the court decide?
Quashing of the assessment order dated 18.11.2021 (Annexure-A) and the penalty notices/demand notice (Annexures B-D); liberty reserved to the Revenue to seek review depending on the outcome of the review petition pending before the Hon'ble Apex Court in Engineering Analysis Centre of Excellence Private Limited.