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

WP/17821/2022

AI Insights

The case involves OOREDOO Q P S C M/S. OOREDOO QATAR, the petitioner, who contested an assessment order and a demand notice issued by the Assistant Commissioner of Income Tax (International Taxation), the respondent, for the assessment year 2011-12. The petitioner argued that the amounts received from Indian entities should not be subject to assessment based on a Division Bench's order dated 14.07.2023. The respondent acknowledged the ongoing challenge to this order before the Supreme Court. The court decided to quash the assessment and penalty orders but allowed for the possibility of reviving the petition depending on the Supreme Court's decision.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 751182 (HC-KARNATAKA)
• Appeal Type: Others
• Pronouncement Date: 02-11-2023
• Assessment Year: misc
• Other Referred Cases: ITA No.160/2015, W.P.No.51999/2019, W.P.No.53137/2008, W.P.No.5867/2022
• Laws Referred To: Articles 226 and 227 of the Constitution of India, Section 147 r.w.s 144 of the Income Tax Act
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: DILIP
• Assessee Lawyers: NAGENDRA JAIN; GEETHA K
• Keywords: Assessment Order; Certiorari; Certiorari; Demand notice; International Taxation; Writ petition
• Section: 147; 144; 226; 227

Judgement Text

" - 1 - NC: 2023:KHC:39008 WP No. 17821 of 2022 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 2ND DAY OF NOVEMBER, 2023 BEFORE THE HON'BLE MR JUSTICE B M SHYAM PRASAD WRIT PETITION NO. 17821 OF 2022 (T-IT) BETWEEN: OOREDOO Q P S C M/S. OOREDOO QATAR (FORMERLY KNOWN AS M/S. QTEL) C/O DHRUVA ADVISORS NO.5/1, PRESTIGE TERRACES, 2ND FLOOR, UNION STREET, INFANTRY ROAD, BANGALORE-560 001 (AUTHORISED REPRESENTATIVE MR.MUKESH SHAH, S/O ROSHANLAL SHAH, AGED 41 YEARS) …PETITIONER (BY SRI. NAGENDRA KUMAR JAIN AND SMT. GEETHA RANI K., ADVOCATES) AND: ASSISTANT COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION) CIRCLE-2(2) 4TH FLOOR, BMTC BUILDING, 80FT ROAD, BENGALURU-580095. …RESPONDENT (BY SRI. DILIP M.,ADVOCATE) THIS WP 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 Digitally signed by NARASIMHA MURTHY VANAMALA Location: HIGH COURT OF KARNATAKA - 2 - NC: 2023:KHC:39008 WP No. 17821 of 2022 CERTIORARI OR OTHERWISE THE IMPUGNED ASSESSMENT ORDER DATED 27.12.2019 ISSUED BY THE LEARNED RESPONDENT UNDER SECTION 147 R.W.S 144 FOR AY 2011.12,ENCLOSED IN ANNEXURE- A; QUASH AS FAR AS THE PETITIONER IS CONCERNED BY AN APPROPRIATE WRIT OR ORDER IN THE NATURE OF CERTIORARI OR OTHERWISE THE IMPUGNED DEMAND NOTICE RAISED DATED 27.12.2019 FOR THE PAYMENT OF TAX SO ASSESSED BY THE LEARNED RESPONDENT FOR THE AY 2011.12 ENCLOSED IN ANNEXURE-B. THIS PETITION, COMING ON FOR PRELIMINARY HEARING IN ‘B’ GROUP, THIS DAY, THE COURT MADE THE FOLLOWING: ORDER The question for consideration in this writ petition would be whether it must stand disposed of in the light of the Division Bench’s order dated 14.07.2023 in ITA No.160/2015 and connected matters and the disposal of similar writ petitions in W.P.No.51999/2019 connected with W.P.No.53137/2008 and in W.P.No.5867/2022 and connected matters in the light of such decision. Sri.Narendra Kumar Jain, the learned counsel for the petitioner, and Sri M.Dilip, the learned counsel - 3 - NC: 2023:KHC:39008 WP No. 17821 of 2022 standing for the respondents, are heard for final disposal of this petition. It remains undisputed that the petitioner, who is the recipient of certain amounts from Indian entities, cannot be subject to assessment if the Division Bench’s order dated 14.07.2023 prevails. However, Sri M.Dilip submits that the order dated 14.07.2023 has been called in question by the Revenue before the Hon’ble Supreme Court, and therefore this Court, may not make any observation on the merits of the petitioners’ grounds as against the lack of opportunity or service of due notices. Sri Narendra Kumar Jain, in rejoinder, submits that in the unlikely event of the Revenue succeeding in its challenge against the Division Bench’s order dated 14.07.2023, the petitioner must be reserved liberty to seek revival of this petition if this petition stands disposed of in the light of the Division Bench’s - 4 - NC: 2023:KHC:39008 WP No. 17821 of 2022 order dated 14.07.2023 and the later disposal of the other similar petitions. These submissions are considered, and this Court is of the considered view that the petition must stand disposed of quashing the impugned assessment order as also the penalty orders but with liberty to the petitioner to seek revival of this petition subject to the outcome of the challenge by the Revenue before the Hon’ble Supreme Court as against the Division Bench’s order dated 14.07.2023 in ITA No.160/2015 and other matters as certain other petitioner’s specific grounds are urged. The petition stands disposed of. Sd/- JUDGE SA ct:sr "