SAUDI TELECOM COMPANY V. DEPUTY COMMISSIONER OF INCOME TAX

WP/3815/2021

AI Insights

The case involves Saudi Telecom Company, which filed a writ petition against the Deputy Commissioner of Income Tax and others, challenging the demand notice for the assessment years 2009-2010 to 2011-2012. The petitioner argued that the Permanent Account Number (PAN) was incorrectly issued, containing defects such as incorrect incorporation date, office address, and contact details, which prevented them from filing appeals. The court acknowledged the need for rectification of the PAN and set a timeline for both the petitioner to pay a portion of the demand and for the respondents to correct the PAN details.

• Counselvise Citation: [2021] 140 COUNSELVISE.COM (IT) 695258 (HC-KARNATAKA)
• Appeal Type: Others
• Pronouncement Date: 22-02-2021
• Assessment Year: misc
• Laws Referred To: Articles 226 & 227 of the Constitution of India
• Result in Favour of: Partly Allowed
• Court: HIGH COURT
• Department Lawyers: K V ARAVIND
• Assessee Lawyers: K P KUMAR; SURYANARAYANA
• Keywords: Assessment years; Demand notice; Income Tax; Permanent Account Number; Stay of recovery
• Section: 143(3)

Judgement Text

" 1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 22ND DAY OF FEBRUARY 2021 BEFORE THE HON’BLE MR.JUSTICE S. SUNIL DUTT YADAV WRIT PETITION NO.3815 OF 2021 (T-IT) BETWEEN: Saudi Telecom Company A company incorporated under The laws of Saudi Arabia P.O.Box – 89712, Riyadh – 11652, Saudi Arabia Represented herein by its Authorized Representative Mr.Waleed Abdulrahman M.Almasfer ... Petitioner (By Sri. K.P.Kumar, Senior Advocate for Sri.Surya Narayana.T, Advocate) AND: 1. Deputy Commissioner of Income Tax International Taxation Cir 2(2) 6th Block, 80 Feet Road, 4th Floor, BMTC Building, Koramangala Bengaluru – 560 095. 2. Principal Commissioner of Income Tax 6th Block, , 80 Feet Road, 4th Floor, BMTC Building, Koramangala, Bengaluru – 560 095. 2 3. Vodafone Idea Limited (Formerly known as vodafone South Limited) Maruthi Infotech Centre No.11/1, 12/1, Koramangala Amar Jyothi Layout Bengaluru – 560 071. ….Respondents (By Sri.K.V.Aravind, Advocate) This writ petition is filed under Articles 226 & 227 of the Constitution of India praying to quash the order dated 12.02.2021 passed by the respondent No.1 rejecting the request of the petitioner to stay the recovery of the demand raised for the assessment years 2009-2010 to 2011-2012 AnnexureG and etc. This writ petition coming on for Orders this day, the court made the following: ORDER The petitioner has called in question the Demand notice for the Assessment Years 2009-2010 to 2011- 2012 as per Annexure-G, the notice dated 17.01.2020 at Annexure-H and has sought for consequential orders restraining the respondents from taking any action consequent to the demand at Annexures-A to F, till petitioner’s appeals are taken on record by the Commissioner of Income-tax (Appeals). 3 2. It is submitted by learned Senior counsel appearing on behalf of the petitioner that appeals were not filed as the Permanent Account Number (PAN) allotted to the petitioner was not in order and there were certain defects including as regards mentioning of incorrect details as regards date of incorporation, office address, correct telephone number and E-mail address, etc. It is submitted that once such defects are rectified and fresh PAN is allotted to the petitioner, petitioner would be in a position to file appeals and seek for stay of the impugned orders. 3. Taking note of the said submission and also noticing the submission of counsel for the Revenue that the defects in the PAN would be rectified at the earliest from their side, it is deemed appropriate to dispose of the present writ petition in terms of the following: a) The petitioner to pay 20% of the demand within a period of 10 days from the date of release of this order; 4 b) Respondents No.1 and 2 to ensure that rectified PAN be allotted to the petitioner after incorporating details and correcting the incorrect details. Such process to be completed within a period not later than two weeks from the date of release of this order; c) For such action to be completed by the respondents as stated above, the petitioner to furnish necessary details and other requirements as they may be called upon to do so; d) Once the rectified PAN is allotted to the petitioner, the petitioner to file an appeal within a period of ten days thereafter. 4. In light of disposal of the petition in terms of the above, the demand notice at Annexures-A to F would be kept in abeyance. It is made clear that on appeal being filed, petitioner's application for stay is left open to be considered by respondent No.1. The interim protection extended herein would be in force till 5 consideration of the application for stay before respondent No.1. Accordingly, the petition is disposed of. Sd/- JUDGE ln "