DISH NETWORK TECHNOLOGIES INDIA PRIVATE LIMITED V. THE DEPUTY COMMISSIONER OF INCOME TAX

WP/25834/2022

AI Insights

The case involves Dish Network Technologies India Private Limited, formerly known as M/S Sling Media Pvt Ltd., which filed a writ petition against the Deputy Commissioner of Income Tax and others, seeking various reliefs related to income tax assessments and refunds for multiple assessment years. The petitioner requested the court to direct the respondents to give effect to the orders of the Income Tax Appellate Tribunal (ITAT) for the assessment years 2009-10 and 2012-13, consider a rectification application for 2010-11, and grant refunds as per the assessment orders for 2015-16 and other years. The respondents acknowledged the possibility of pending actions and communications regarding these matters. The court's decision aimed to ensure that the petitioner's requests were addressed promptly and appropriately by the tax authorities.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 752713 (HC-KARNATAKA)
• Appeal Type: Others
• Pronouncement Date: 16-03-2023
• Assessment Year: misc
• Laws Referred To: Articles 226 and 227 of the Constitution of India, Companies Act, Income Tax Act
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: K V ARAVIND
• Assessee Lawyers: NARENDRA J JAIN
• Keywords: Assessment Order; Income Tax; ITAT order; Rectification Application; Refund
• Section: 244A(1A); 244A(1)

Judgement Text

" - 1 - WP No. 25834 of 2022 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 16TH DAY OF MARCH, 2023 BEFORE THE HON'BLE MR JUSTICE B M SHYAM PRASAD WRIT PETITION NO. 25834 OF 2022 (T-IT) BETWEEN: DISH NETWORK TECHNOLOGIES INDIA PRIVATE LIMITED FORMERLY KNOWN AS M/S SLING MEDIA PVT LTD., SATTVA EMINENCE GROUND AND FIRST FLOOR, 175/176 OUTER RING ROAD AMANI BELLANDUR KHANE VARTHUR HOBLI, BANGALORE - 560037 (REP BY ITS DIRECTOR MR. SATISH GURUMURTHY S/O GURUMURTHY SUNDARESAN AGED 50 YEARS) COMPANY REGISTERED UNDER COMPANIES ACT. …PETITIONER (BY SRI. NARENDRA KUMAR J. JAIN.,ADVOCATE) AND: 1. THE DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 6(1)(1) 80 FEET ROAD, KORAMANGALA BANGALORE – 560095. 2. THE DEPUTY COMMISSIONER OF INCOME TAX TRANSFER PRICING CIRCLE 1(2)(1) 80 FEET ROAD, KORAMANGALA BANGALORE – 560095 Digitally signed by NARASIMHA MURTHY VANAMALA Location: HIGH COURT OF KARNATAKA - 2 - WP No. 25834 of 2022 3. THE DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 2(1) (1) 80 FEET ROAD, KORAMANGALA BANGALORE - 560 095. …RESPONDENTS (BY SRI.K.V. ARAVIND., ADVOCATE) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO ORDER TO THE LEARNED R1 TO PASS ORDER GIVING EFFECT TO THE ORDERS OF THE INCOME TAX APPELLATE TRIBUNAL BENGALURU FOR AY 2009-10 AND 2012-13 ENCLOSED AS ANNEXURE-A AND C; ORDER TO THE LEARNED R1 TO CONSIDER THE RECTIFICATION APPLICATION DATED 25.09.2020 FOR AY 2010-2011 ENCLOSED IN ANNEXURE-G AND RECTIFY THE ORDER DATED 08.06.2020 ENCLOSED IN ANNEXURE-F.ORDER TO THE LEARNED R1 TO GRANT REFUND OF SUM DETERMINED AS REFUND AS PER THE ASSESSMENT ORDER ENCLOSED AS ANNEXURE D FOR A Y 2015-16 AND ETC. THIS PETITION, COMING ON FOR PRELIMINARY HEARING IN ‘B’ GROUP, THIS DAY, THE COURT MADE THE FOLLOWING: ORDER The petitioner has sought for the following reliefs: A. For directions to the First Respondent to pass order giving effect to the orders of the Income Tax Appellate Tribunal Bengaluru for AY 2009-2010 and 2012-2013 [Annexure A & C]. B. For directions to the First Respondent to consider the rectification application dated 25.09.2020 for AY 2010-2011 [Annexure G] - 3 - WP No. 25834 of 2022 and rectify the order dated 08.06.2020 enclosed in Annexure F. C. For directions to the First Respondent to grant refund of sum determined as refund as per the Assessment Order enclosed as Annexure D for AY 2015-16. D. For directions to the the Learned First Respondent to grant refund for AY 2009-10, AY 2010-11, AY 2012-13 and AY 2015-16. E. For directions to the Respondent to grant interest on refund as stipulated under section 244A(1) & 244A(1A) for AY 2009- 2010, AY 2010-11, AY 2012-2013 and AY 2015-2016. The petitioner’s right to refund as mentioned above is founded either in the order of the Income Tax Appellate Tribunal (ITAT) in appropriate proceedings for the relevant assessment years for refund or in terms of the assessment orders and the pending rectification application. The petitioner’s claim for refund for the assessment years 2009-10 and 2012-13 is based on the ITAT’s order, the claim for refund in the assessment year 2010-11 is based on the pending rectification application, and for the - 4 - WP No. 25834 of 2022 assessment year 2015-16, the claim for refund is based on the subject assessment order. Sri K.V.Aravind, the learned standing counsel for the respondents, submits that it is possible that consequent to appropriate proceedings giving effect to orders, the refund is adjusted and communication is also issued but not received by the petitioner. However, this Court may consider directing the second and third respondents to take appropriate decisions on the petitioner’s request, if pending. In rejoinder, Sri.Narendra Kumar J. Jain submits that the orders to give effect will be passed by the second respondent and consequentially the third respondent will have to pass suitable orders. In the light of the above, the petition stands disposed of directing the second and the third respondents to consider the petitioner’s request for necessary orders to give effect to ITAT’s order for consequential refund and other claims for refund - 5 - WP No. 25834 of 2022 within an outer limit of eight (8) weeks from the date of receipt of a certified copy of this order. If giving effect to orders are already passed, there shall be appropriate communication in that regard. SD/- JUDGE SA ct:sr "