INTEL TECHNOLOGY INDIA PRIVATE LIMITED V. THE DEPUTY COMMISSIONER OF INCOME TAX

WP/31045/2024

AI Insights

The case involves Intel Technology India Private Limited, which filed a writ petition against the Deputy Commissioner of Income Tax and the Chief Commissioner of Income Tax, challenging notices and an assessment order issued for the assessment year 2018-19. These were issued against Intel Mobile Communications India Private Limited, a company that had merged into Intel Technology India Private Limited and ceased to exist as a separate legal entity. The court found that the notices and order were incorrectly issued against a non-existing entity and thus set them aside.

• Counselvise Citation: [2024] 140 COUNSELVISE.COM (IT) 747130 (HC-KARNATAKA)
• Appeal Type: Others
• Pronouncement Date: 12-12-2024
• Assessment Year: misc
• Laws Referred To: Constitution of India, Income Tax Act
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: M THIRUMALESH
• Assessee Lawyers: T SURYANARAYANA
• Keywords: Assessment Year 2018-2019; Income Tax; Merger; Non-existing entity; Writ petition
• Section: 148; 148A(d); 226; 227

Judgement Text

" - 1 - NC: 2024:KHC:51401 WP No. 31045 of 2024 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 12TH DAY OF DECEMBER, 2024 BEFORE THE HON'BLE MR JUSTICE M.I.ARUN WRIT PETITION NO.31045 OF 2024 (T-IT) BETWEEN: 1. INTEL TECHNOLOGY INDIA PRIVATE LIMITED A COMPANY REGISTERED UNDER THE COMPANIES ACT, 1956, HAVING OFFICE AT 23-56P, DEVERABEESANAHALLI VARTHUR HOBLI, OUTER RING ROAD, BELLANDUR, BENGALURU-560 103, REPRESENTED BY ITS DIRECTOR MR. SAMPRATHI RADHAKRISHNA SUCHITRA. …PETITIONER (BY SRI T. SURYANARAYANA, SENIOR COUNSEL FOR SMT. TANMAYEE RAJKUMAR, ADVOCATE) AND: 1. THE DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 3(1)(1), BANGALORE, BMTC BUILDING, 80 FEET ROAD, 6TH BLOCK, KORAMANGALA, BENGALURU-560 095. 2. THE CHIEF COMMISSIONER OF INCOME TAX-1 CENTRAL REVENUE BUILDING, QUEENS ROAD, BENGALURU-560 001. …RESPONDENTS (BY SRI M. THIRUMALESH, ADVOCATE) Digitally signed by H K HEMA Location: High Court of Karnataka - 2 - NC: 2024:KHC:51401 WP No. 31045 of 2024 THIS PETITION IS FILED UNDER ARTICLES 226 & 227 OF THE CONSTITUTION OF INDIA, PRAYING TO QUASH THE ORDER DATED 29.08.2024 BEARING NO. ITBA/AST/F/148A/2024-25/1068141042(1) (ANNEXURE-K) PASSED BY THE RESPONDENT NO.1 UNDER SECTION 148A(D) OF THE ACT FOR THE ASSESSMENT YEAR 2018-2019 AND QUASH THE NOTICE DATED 29.08.2024 BEARING NO.ITBA/AST/S/148_1/2024-25/1068141137(1) (ANNEXURE- M) PASSED BY THE RESPONDENT NO.1 UNDER SECTION 148 OF THE ACT FOR THE ASSESSMENT YEAR 2018-2019, ETC. THIS PETITION COMING ON FOR PRELIMINARY HEARING IN 'B' GROUP, THROUGH PHYSICAL HEARING/VIDEO CONFERENCING, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR JUSTICE M.I.ARUN ORAL ORDER 1. A company in the name and style of Intel Mobile Communications India Private Limited got merged with the petitioner/company with effect from 29.11.2018 by an order passed by the National Company Law Tribunal, Bengaluru Bench, in C.P (CAA) No.40/BB/2018 and C.P. (CAA) No.41/BB/2018. The aforementioned fact of merger has been intimated to the respondents. It is further submitted that the petitioner/company has paid the income tax pertaining to the said Intel Mobile Communications India Private Limited for the assessment - 3 - NC: 2024:KHC:51401 WP No. 31045 of 2024 year 2018-19. However, the respondents have issued the notice dated 09.08.2024 (Annexure-H) and have initiated proceedings under Section 148 of the Income Tax Act for the assessment year 2018-19 as per the order dated 29.08.2024 (Annexure-K) against the Intel Mobile Communications India Private Limited, which is a non- existing entity, and also they have issued the notice dated 29.08.2024 (Annexure-M). Hence, the present writ petition is filed with a prayer to set aside the same. 2. The aforementioned facts are not disputed by the respondents. As the impugned order and the notices have been issued against a non-existing company, the same are liable to be set aside. 3. Hence, the following: ORDER (i) The impugned notice dated 09.08.2024 (Annexure-H) issued by respondent no.1, the assessment order dated 29.08.2024 (Annexure- K) passed by respondent no.1 and the notice dated 29.08.2024 issued by respondent no.1 (Annexure-M) are set aside; - 4 - NC: 2024:KHC:51401 WP No. 31045 of 2024 (ii) However, it is hereby clarified that setting aside of the aforementioned orders does not come in the way of the respondents initiating appropriate proceedings against the petitioner in accordance with law; (iii) The writ petition stands disposed of accordingly. Sd/- (M.I.ARUN) JUDGE hkh. "