Dongfang Electric Corporation Ltd. V. Commissioner of Income Tax

WP/33230/2023

AI Insights

The case involved multiple writ petitions filed by Dongfang Electric Corporation Ltd. against notices issued by the Commissioner of Income Tax, International Taxation and Transfer Pricing, and the Assistant Director of Income Tax. The petitions challenged the legality and jurisdiction of the notices issued for various assessment years, claiming they were arbitrary and violative of constitutional rights. The petitioner, represented by Sri Mohd Mukhairuddin, decided to withdraw the petitions, expressing willingness to respond to the show cause notices. The respondents, represented by Sri Vijhay K Punna and Sri A.S. Vasudevan, did not object to the withdrawal.

• Counselvise Citation: [2024] 140 COUNSELVISE.COM (IT) 762795 (HC-TELANGANA)
• Appeal Type: Others
• Pronouncement Date: 24-10-2024
• Assessment Year: misc
• Laws Referred To: Article 226 of the Constitution of India, Section 151 CPC
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: VIJHAY PUNNA; A S VASUDEVAN; GADI KUMAR
• Assessee Lawyers: MOHD
• Keywords: Income Tax; International Taxation; Show cause notice; Transfer pricing; Withdrawal of Petition; Writ of Certiorari
• Section: 14; 265; 19(1)(g)

Judgement Text

"[3411 1 HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Jurisdiction) THURSDAY, THE TWENTY FOURTH DAY OF OCTOBER TWO THOUSAND AND TWENTY FOUR PRESENT THE HONOURABLE SRI JUSTICE SUJOY PAUL AND THE HONOURABLE SRI JUSTICE NAMAVARAPU RAJESHWAR RAO WRIT PETITION Nos. 33230 31606 33232and34293 OF 2023 ...RESPONDENTS Petition under Article 226 of the Constitution of lndia praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased to issue writ order or Direction more particularly in the nature of writ of Certiorari quashing the impugned Notice F. No. CIT( lTandTPy263/AAD CD7 492F I AY 1 4- 1 5 dated 1 6-06 -2023 tor A.y .2O 1 4- -15 issued by 1st respondent as being illegal, arbitrary, without jurisdiction, without authority of law and violative of Articles 14, 19 (1) g and 265 of Constitution of lndia. W.P.No.33230 OF 2023 Between: Dongfang Electric C_orporalion Ltd., j 8, Xixin Avenue, High Tech West park Chengdu, Sichuan, China Rtr1. by Authorised Signatory M-r. Rajesh Vaishnav gSgq. gpogt 30 years S/o. Satyanarayan Vaishinav, Noq-S-qbB, Hanumin Tekdi, Hyderabad ...PETITIONER AND 1. commissioner of lncome Tax, lnternational raxation and rransfer pricing 5th floor, Aayakar Bhavan Basheerbagh, Hyderabad - 500004 2. Assistant Director of lncome Tax (lnt T axn) - 2, Aayakar Bhavan, Basheerbagh, Hyderabad - 500004 3. Union of lndia. Epp.O.V. its Secretary, q partment of Revenue, IVinistry of Finance, North Block New Delhi - 1 10001 lA NO: 1 OF 2023 Petition under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High court may be pleased to stay all further proceedings pursuant to the impugned Notice F No .ctT(tTa ndTP) I 263 t AADCDT 492F t AY 1 4-1 5 dated 1 6-06-2 023 for A.Y.20 1 4-1 5 issued by 1st respondent. counselforthePetitioner:SRlMoHDMUKHAlRUDDlN Counsel for the Respondent Nos.1 and 2: VIJHAY K PUNNA (sENloR sc FoR ITD) Counsel for the Respondent No.3: SRI A.S. VASUDEVAN WRIT PETITION NO: 31606 OF 2023 Betwee n: Donofano Electric Corporation Ltd, '18, Xlxin Avenue, High Te'ch West Park Cheiqdul S chr.ran. China Rep. by Authorised Signatory l lr. Raj-esh Valshnav aged\"about 30 years, S/o. Satydnarayan Vaishnav, Rro 4-3-428, Hanuman Tekdi, Hyderabad ..PETITIONER AND 1 Commissioner of lncome Tax, lnternational Taxation and Transfer Pricing 5th floor, Aayakar Bhavan Basheerbagh, Hyderabad - 500004 Assistant Director Of lncome Tax (lnt f axn)-2, Aayakar Bhavan Basheerbagh Hyderabad 500004 3. Union of lndia, Rep. by its Secretary, Department of Revenue, It4inistry of Finance. North Block New Delhi - 1 10001 2 ...RESPONDENTS Petition under Article 226 of lhe Constitution of lndia praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased to issue writ order or Direction more particularly in the nature of writ of Certiorari quashing the impugned Notice F. No.CtT(lT and TP)/263/AADCD7492FlAY13-'14 dated 1610O12023 for A.Y.2013- 14 issued bv 1st respondent as being illegal, arbitrary, without jurisdiction, without authority of law and violative of Articles 14, 19 (1)g and 265 of Constitution of lndia. lA NO: 1 OF 2023 Petition under Section 'l 51 CPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court may be pleased to stay all further proceedings pursuant to the impugned Notice F.No.0 lT(lT and TPy263/AADCD7492FIAY13 - 14 dated 16tOOt2O23 for A.Y.2013-14 issued by 1't respondent. Counsel for the Petitioner: SRI MOHD MUKHAIRUDDIN Counsel forthe Respondent Nos.1 and 2: SRI VIJHAY K PUNNA (sENroR sc FoR rTD) Counsel forthe Respondent No.3: SRI GADI PRAVEEN KUMAR, DEPUTY SOLICITOR GENERAL OF INIDA WRIT PETITION NO: 33232 OF 2023 Between: Dongfang Electric Corporation Ltd., 18, Xixin Avenue, High Tech West Park Chengdu, Sichuan, China Rep. by Authorised Signatory Mr. Rajesh Vaishnav aged about 30 years S/o. Satyanarayan Vaishnav, No 4-3-428, Hanuman Tekdi, Hyderabad ...PETITIONER AND 1 Commissioner of lncome Tax, lnternational Taxation and Transfer Pricing 5th floor, Aayakar Bhavan Basheerbagh, Hyderabad - 500004 Assistant Director of lncome Tax (lnt Taxn) - 2, Aayakar Bhavan, Basheerbagh, Hyderabad - 500004 Union of lndia, Rep. by its Secretary, Department of Revenue, Ivlinistry of Finance, North Block New Delhi - 1 1 0001 ...RESPONDENTS Petition under Article 226 of the Constitution of lndia praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased to issue Writ Order or Direction more particularly in the nature of Writ of Certiorari quashing the impugned Notice F.No.ClT(lT and TPY263IAADCD74g2FlAY15-'16 dated 16-06-2023 for A.Y.2015-16 issued by 1'r respondent as being illegal, arbitrary, without jurisdiction, without authority of law and violative of Articles 14, 19 (1) g and 265 of Constitution of lndia. 2 3 lA NO: 1 OF 2023 PetitionunderSectionl5,lCPCprayingthatinthecircumstancesstatedin the affidavit filed in support of the petition, the High Court may be pleased to stay all further proceedings pursuant to the impugned Notice F No CIT(IT and TPy263/AADCD74g2FlAY15.16dated16-06-2023forA.Y.2015-,l6issuedbylSt respondent. Counsel for the Petitioner: SRI MOHD MUKHAIRUDDIN Counsel for the Respondent Nos.1 and 2: VIJHAY K PUNNA (sENloR sc FoR lrD) Counsel for the Respondent No.3: SRI A'S' VASUDEVAN Between: AND 1 WRIT PETITI ON NO: 34293 0F 2023 Petition circumstances under ArJicle 226 of the Constitution of lndia prayirtg that in stated in the affidavit filed therewith, the High Court may Donofanq Electric corporation Ltd., 18, Xixin Avenue.-High Tech west Park 6;;X;;r: 5;tr,tr\" -nJp. ov nutnoriseo Signatory N4r Raiesh Vaishnav aged ;il\"L]i3o y;;:;\"s;o s5iy;;;;;va; V;ishn-av, Rvo 4-3'428 Hanuman rekdi' Hyderabad .,.PETITIONER commissioner of lncome Tax, lnternational Taxation-and Transfer Pricing 5th ffoor, Aiyjt rt Bhavan Basheerbagh, Hyderabad - 500004 Asslstant Director of lncome Tax (lnt Taxn) 2, Aayakar Bhavan' Basheerbagh' Hyderabad - 500004 Union of lndia,, Rep. by its Secretary, Department of Revenue, lr4inistry of Finance, North Block New Delhi - '1 '10001 ...RESPONDENTS 2 3 the be pleased to issue writ order or Direction more particularly in the nature of writ of Certiorari quashing the impugned Notice F No CIT(IT and TPy263IAADCD74g2FtAY16-17 dated 16.06-2023 for A,Y.2016. ,1 7 issued by 1\"t respondent as being illegal, arbitrary, without jurisdiction, without a'rthority of law and violative of Articles 14, 19 (1) g and 265 of Constitution of lndia' lA NO: 1 OF 2023 Petition under section i s1 cpc praying that in the circumstances stated rn the affidavit fited in support of the petition, the High court may be pleased to stay all further proceedings pursuant to the impugned Notice F.No.0 lr(lrandrP)/263lAADCDT492FlAy16- 1t dated 16-06-2023 for A.y.2016-17 issued by 1st respondent. Counsel for the Petitioner: SRI MOHD MUKHAIRUDDIN Counsel for the Respondent Nos.1 and 2: SRI VIJHAy K pUNNA (sENtOR SC FOR tTD) Counsel for the Respondent No.3: SRI GADI PRAVEEN KUMAR, DEPUTY SOLICITOR GENERAL OF INIDA The Court made the following: COMMON ORDER I i THE HONOURABLE SRI JUSTICE SUJOY PAUL AND THE HONOURABLE SRI JUSTICE NAMAVARAPU RAJESTIWAR RAO WRIT PETITION Nos.3323O. 3 1606, 33232 and.34293 of 2023 COMMON ORDER (per Hon'ble SP,J) Sri Mohd. Mukhairuddin, learned counsel for the petitioner submitted memos dated 24.1O.2O24 to this Court stating that the petitioner is rvilling to withdraw the Writ Petitions with the liberty to hle reply to the impugned show cause notice(s). 2. Sri Vrjh:rv K Punna, learned Senior Standing Counsel for Income Tax Department, has no objection. 3. The Writ Petitions are dismissed as withdrawn u.ith the liberty prayed for. No costs. As a secluel, miscellaneous petitions pending, if any, shall stand closed. //TRUE COPY// SD/- T. TIRUMALA DEVI ASSISTANT REGISTRAR ION OFFICER To, 1 2 3 4 5 TJ GJP One CC to Sri N,4ohd Mukhairuddin, Advocate [OPU^C] One aa io Sri Vijhay K Punna (Senior SC for-lT-D) [OPtiCl one cc to sri cadi prau\"\"n'kl-m-il, b\"priv sot\"ltdiceneirat of lndia[oPUC] One CC to Sri A.S. Vasudev, Advocate[OPUC] Two CD Copies F HIGH COURT DATED:2411012024 i*e s;ir l.€ k C (: f, ':.4. ''rc 0 5 r:: \"i (J z !t ORDER \"l:('-,\",-,-. .,- _..-:i-l --,_:-= WRIT PETITION Nos. 33230, 31606, 33232 and 34293 oF 2023 DISMISSING THE WRIT PETITIONS AS WITHDRAWN WITHOUT COSTS. c t oI ?P "