WESTGLOBE LIMITED V. THE DEPUTY DIRECTOR OF INCOME TAX

WP/16988/2014

AI Insights

The case involves two writ petitions filed by non-resident companies, Westglobe Limited and Richter Holding Limited, against the Deputy Director of Income Tax (International Taxation) and other related authorities. The petitions challenged the recovery of substantial tax demands amounting to Rs. 583,45,93,622 and Rs. 875,18,90,433 respectively, based on orders dated 11th October 2013. The petitions were filed under Articles 226 and 227 of the Constitution of India, seeking to quash the impugned orders and restrain further recovery actions. However, during the proceedings, the petitioners' advocate sought leave to withdraw the petitions, which was granted by the court.

• Counselvise Citation: [2021] 140 COUNSELVISE.COM (IT) 695471 (HC-KARNATAKA)
• Appeal Type: Others
• Pronouncement Date: 26-11-2021
• Assessment Year: misc
• Laws Referred To: Articles 226 and 227 of the Constitution of India
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: K V ARAVIND; SHANTHI BHUSHAN
• Assessee Lawyers: S PARTHASARATHI
• Keywords: Income Tax; International Taxation; Legal validity; Non-Resident Company; Withdrawal of Petition; Writ petition

Judgement Text

"IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 26TH DAY OF NOVEMBER, 2021 PRESENT THE HON’BLE MR. JUSTICE P.S.DINESH KUMAR AND THE HON’BLE MR. JUSTICE P. KRISHNA BHAT WRIT PETITION NO.16988/2014(I-IT) C/W WRIT PETITION NO.16984/2014(I-IT) W.P.NO.16988/2014 BETWEEN: WESTGLOBE LIMITED (A NON RESIDENT COMPANY) C/O MULTICONSULT LTD LES CASCADES BUILDING EDITH CAVELL ST., PORT LOUIS MAURITIUS, REPRESENTED BY ITS DIRECTOR SRI GYANESHWARNATH GOWREA AGED ABOUT 47 YEARS S/O LATE MAHENDRANATH GOWREA ... PETITIONER (BY SRI. S PARTHASARATHI., ADVOCATE) AND: 1 . THE DEPUTY DIRECTOR OF INCOME TAX (INTERNATIONAL TAXATION) CIRCLE- 2 (1) RASHTROTHANA BHAVAN, 6TH FLOOR, NO. 14/3 NRUPATHUNGA ROAD BANGALORE-560001 2 2. THE DIRECTOR OF INCOME TAX INTERNATIONAL TAXATION, RASHTROTHANA BHAVAN, 6TH FLOOR, NO. 14/3 NRUPATHNGA ROAD BANGALORE-560001 3. UNION OF INDIA THROUGH THE SECRETARY DEPARTMENT OF REVENUE MINISRY OF FINANCE NORTH BLOCK NEW DELHI-110001 ... RESPONDENTS (BY SRI. K.V. ARAVIND, ADVOCATE FOR R1 & R2; SRI. SHANTHI BHUSHAN, ASG FOR R3) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO CALL FOR THE RECORDS OF THE PETITIONER'S CASE AND AFTER EXAMINING THE LEGALITY AND VALIDITY THEREOF TO QUASH AND SET ASIDE THE IMPUGNED ORDER DATED 11TH OCTOBER 2013 BEING ANN-J HERETO, RESTRAIN THE R-1 & 2 FROM PROCEEDINGS FURTHER IN THE MATTER OF RECOVERY OF IMPUGNED DEMAND OF RS.583,45,93,622/- FROM THE PETITIONER IN PURSUANCE OF THE ORDER PASSED BY THE R-1 VIDE ORDER DATED 11.10.2013 VIDE ANN-J AND ETC. W.P.NO.16984/2014 BETWEEN: RICHTER HOLDING LIMITED (A NON RESIDENT COMPANY) HAVING ITS OFFICE AT NO.66, IPPOCRATOUS STREET P.C 1015 NICOSIA, CYPRUS 3 REPRESENTED BY ITS LAWFUL ATTORNEY SRI DEEPAK KUMAR AGED ABOUT 37 YEARS S/O SRI BADRI PRASAD TIBREWAL ... PETITIONER (BY SRI. S PARTHASARATHI., ADVOCATE) AND: 1 . THE DEPUTY DIRECTOR OF INCOME TAX (INTERNATIONAL TAXATION) CIRCLE- 2 (1) RASHTROTHANA BHAVAN, 6TH FLOOR, NO. 14/3 NRUPATHUNGA ROAD BANGALORE-560001 2. THE DIRECTOR OF INCOME TAX INTERNATIONAL TAXATION, RASHTROTHANA BHAVAN, 6TH FLOOR, NO. 14/3 NRUPATHNGA ROAD BANGALORE-560001 3. UNION OF INDIA THROUGH THE SECRETARY DEPARTMENT OF REVENUE MINISRY OF FINANCE NORTH BLOCK NEW DELHI-110001 ... RESPONDENTS (BY SRI. K.V. ARAVIND, ADVOCATE FOR R1 & R2; SRI. SHANTHI BHUSHAN, ASG FOR R3) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO CALL FOR THE RECORDS OF THE PETITIONER'S CASE AND AFTER EXAMINING THE LEGALITY AND VALIDITY THEREOF TO QUASH 4 AND SET ASIDE THE IMPUGNED ORDER DATED 11TH OCTOBER 2013 BEING ANN-L HERETO, RESTRAIN THE R-1 & 2 FROM PROCEEDINGS FURTHER IN THE MATTER OF RECOVERY OF IMPUGNED DEMAND OF RS.875,18,90,433/- FROM THE PETITIONER IN PURSUANCE OF THE ORDER PASSED BY THE R-1 VIDE ORDER DATED 11.10.2013 VIDE ANN-L AND ETC. THESE WRIT PETITIONS COMING ON FOR HEARING, THROUGH VIDEO CONFERENCING/PHYSICAL HEARING THIS DAY, P.S. DINESH KUMAR J., MADE THE FOLLOWING: ORDER Shri. Parthasarathi, learned advocate for petitioners in both the petitions has filed memos dated 24.11.2021 seeking leave to withdraw these petitions. 2. Leave granted. Writ petitions are dismissed as withdrawn. No costs. Sd/- JUDGE Sd/- JUDGE SSD "