OOREDOO Q P S C V. ASSISTANT COMMISSIONER OF INCOME TAX

WP/29731/2024

AI Insights

The case involves Ooredoo Qatar, a public joint stock company, challenging the orders issued by the Assistant Commissioner of Income Tax (International Taxation) under Section 148A(d) of the Income Tax Act, 1961, related to interconnect usage charges for the assessment year 2016-17. The petitioner argued that the issues were previously covered by the decisions in Vodafone Idea Ltd. and Engineering Analysis Centre of Excellence, which influenced the court's decision to quash the orders against the petitioner. The Revenue, represented by Sri. Dilip M., acknowledged the reliance on these precedents and mentioned the pending review petition before the Supreme Court.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 761575 (HC-KARNATAKA)
• Appeal Type: Others
• Pronouncement Date: 09-01-2025
• Assessment Year: misc
• Other Referred Cases: Vodafone Idea Ltd. vs. Deputy Director of Income-Tax, (International Taxation), Engineering Analysis Centre of Excellence Private Limited vs. Commissioner of Income Tax and Another
• Laws Referred To: Income Tax Act, 1961, Constitution of India
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: DILIP M
• Assessee Lawyers: NARENDRA JAIN
• Keywords: Certiorari; Certiorari; Interconnect Usage Charges; International Taxation; Writ petition
• Section: 148; 148A(d); 226; 227

Judgement Text

" - 1 - NC: 2025:KHC:740 WP No. 29731 of 2024 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 9TH DAY OF JANUARY, 2025 BEFORE THE HON'BLE MR JUSTICE S.G.PANDIT WRIT PETITION NO. 29731 OF 2024 (T-IT) BETWEEN: OOREDOO Q P S C M/S OOREDOO QATAR (FORMERLY KNOWN AS MS. QTEL) C/O TAX COMPASS OFFICE AT 56/1 FIRST FOOR, KANAKAPURA ROAD BASAVANAGUDI, BANGALORE-560004 KARNATAKA (AUTHORISED REPESENTATIVE MR. MUKESH SHAH S/O ROSHANLAL SHAH AGED ABOUT 43 YEARS) REGISTERED AS PUBLIC JOINT STOCK COMPANY …PETITIONER (BY SRI. NARENDRA KUMAR J JAIN, ADV. FOR SMT. GEETHA RANI K., ADV.) AND: ASSISTANT COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION) CIRCLE-2(1) 4TH FLOOR, BMTC BUILDING, 80FT ROAD, BENGALURU-580095. …RESPONDENT (BY SRI. DILIP M & SRI SANMATI, ADVS.) THIS PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH AS FAR AS THE PETITIONER IS CONCERNED BY AN APPROPRIATE WRIT OR ORDER IN THE NATURE OF CERTIORARI OR OTHERWISE THE IMPUGNED Digitally signed by MARIGANGAIAH PREMAKUMARI Location: HIGH COURT OF KARNATAKA - 2 - NC: 2025:KHC:740 WP No. 29731 of 2024 ORDER DATED 12.04.2023 ISSUED BY THE LEARNED RESPONDENT UNDER SECTION 148A(D) VIDE DIN/ITBA/AST/F/148A/ 2023- 24/1052025711(1) FOR AY 2016-17 ENCLOSED IN ANNX-A AND ETC. THIS PETITION, COMING ON FOR PRELIMINARY HEARING, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR JUSTICE S.G.PANDIT ORAL ORDER Learned counsel Sri.Dilip.M., accepts notice for the respondent. 2. Heard the learned counsel Sri.Narendra Kumar.J., for petitioner and learned counsel Sri.Dilip.M., for respondent/Revenue. Perused the writ petition papers. 3. Learned counsel for the petitioner would submit that the petitioner is before this Court under Article 226 of the Constitution of India questioning the order passed under Clause(d) of Section 148A of the Income Tax Act, 1961 (for short, ‘1961 Act’) as well as notices issued under Section 148 of 1961 Act. - 3 - NC: 2025:KHC:740 WP No. 29731 of 2024 4. Learned counsel would submit that the subject matter of the writ petition as well as the order passed relates to interconnect usage charges. It is submitted by both the learned counsel that the issues raised in the present writ petition is covered by the decision of the Division Bench of this Court in VODAFONE IDEA LTD., VS. DEPUTY DIRECTOR OF INCOME-TAX, (INTERNATIONAL TAXATION)1. 5. Learned counsel Sri.Dilip.M., appearing for respondent would only submit that the Division Bench of this Court placed reliance on the decision of the ENGINEERING ANALYSIS CENTRE OF EXCELLENCE PRIVATE LIMITED VS. COMMISSIONER OF INCOME TAX AND ANOTHER2 and it is submitted that against the decision in ENGINEERING ANALYSIS CENTRE OF EXCELLENCE PRIVATE LIMITED (supra), Revenue has filed Review Petition. Therefore, he seeks liberty to file 1 (2023) 152 taxmann.com 575 (Karnataka) 2 (2022) 3 SCC 321 - 4 - NC: 2025:KHC:740 WP No. 29731 of 2024 review, if they succeed in the Review Petition before the Hon'ble Apex Court. 6. Submission of the learned counsel appearing for the parties is considered carefully and on going through the pleadings and the decisions on which, learned counsel for the petitioner has placed on reliance i.e., VODAFONE IDEA LTD., (supra), I am of the view that the prayer of the petitioner needs to be allowed in terms of the decision of the VODAFONE IDEA LTD., (supra). 7. Accordingly, Annexure-A bearing No.DIN ITBA/AST/F/148A/2023-24/1052025711(1) dated 12.04.2023 and Annexure-B bearing No.DIN ITBA/AST/S/148_1/2023-24/1052025958(1) dated 12.04.2023 are quashed. 8. Liberty is reserved to the Revenue to file Review Petition based on the outcome of the Review Petition pending before the Hon'ble Apex Court in - 5 - NC: 2025:KHC:740 WP No. 29731 of 2024 ENGINEERING ANALYSIS CENTRE OF EXCELLENCE PRIVATE LIMITED (supra). 9. With the above, writ petition stands disposed of. Sd/- (S.G.PANDIT) JUDGE NC CT:bms List No.: 1 Sl No.: 43 "