Karnataka High Court
Vodafone Qatar P Q S C vs The Deputy Commissioner Of Income Tax on 2 November, 2023
Author: B M Shyam Prasad
Bench: B M Shyam Prasad
-1-
NC: 2023:KHC:38803
WP No. 5056 of 2023
C/W WP No. 5112 of 2023
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. 5056 OF 2023 (T-IT)
C/W
WRIT PETITION NO. 5112 OF 2023 (T-IT)
IN WP NO. 5056/2023
BETWEEN:
VODAFONE QATAR P Q S C
MASHEIREB DOWNTOWN DOHA,
ZONE 3, STREET 981, BUILDING 2,
4TH FLOOR, PO BOX 27727,
DOHA, QATAR, PAN- AAHCV8797K
REPRESENTED BY
AUTHORISED SIGNATORY
SHEIKH HAMAD ABDULLA
J A AL-THANI
AGE-43 YEARS, OCC-SERVICE
R/O . MSHEIREB, DOWNTOWN DOHA,
ZONE 3, STREET 981,
Digitally BUILDING 2, 4TH FLOOR,
signed by
NARASIMHA PO BOX 27727, DOHA, QATAR.
MURTHY
VANAMALA ...PETITIONER
Location:
HIGH (BY SRI. PAI DHUNGAT ANKUR, ADVOCATE)
COURT OF
KARNATAKA AND:
1. THE DEPUTY COMMISSIONER
OF INCOME TAX
ASSESSMENT CIRCLE 2(1)
BMTC BUILDING, 80FT. ROAD, 6TH BLOCK,
NEAR KHB GAMES VILLAGE,
KORAMANGALA, BENGALURU - 560095.
-2-
NC: 2023:KHC:38803
WP No. 5056 of 2023
C/W WP No. 5112 of 2023
2. THE COMMISSIONER OF INCOME-TAX-2
BMTC BUILDING, 80FT. ROAD, 6TH BLOCK,
NEAR KHB GAMES VILLAGE,
KORAMANGALA, BENGALURU - 560095.
3. VODAFONE IDEA LIMITED
MARUTI INFOTECH CENTRE,
11/1, 12/1, KORAMANGALA,
AMAR JYOTI LAYOUT,
BENGALURU - 560-071.
REPRESENTED BY ITS DIRECTORS.
...RESPONDENTS
(BY SRI. DILIP M.,ADVOCATE FOR R1& R2;
R3 DISPENSED WITH VIDE ORDER DATED
02.11.2023)
THIS WP IS FILED UNDER ARTICLE 226 AND 227
OF THE CONSTITUTION OF INDIA PRAYING TO QUASH
THE FINAL ASSESSMENT ORDER PASSED BY THE R-1
IN ANN-N IMPUGNED FINAL ASSESSMENT ORDER
DATED 23.12.2022 PASSED BY THE R-1 UNDER
SECTION 143(3) READ WITH SECTION 147 READ WITH
SECTION 144C OF THE IT ACT ALONG WITH DEMAND
NOTICE ISSUED UNDER SECTION 156 OF THE IT ACT
IN DIN AND ORDER NO.ITBA/AST/M/147/2022-
23/10482067673(1) FOR THE AY 2015-16.
IN WP NO. 5112/2023
BETWEEN:
VODAFONE QATAR P Q S C
MASHEIREB DOWNTOWN DOHA,
ZONE 3, STREET 981, BUILDING 2,
4TH FLOOR, PO BOX 27727,
-3-
NC: 2023:KHC:38803
WP No. 5056 of 2023
C/W WP No. 5112 of 2023
DOHA, QATAR
PAN- AAHCV8797K
REPRESENTED BY
AUTHORISED SIGNATORY
SHEIKH HAMAD ABDULLA
J A AL-THANI
AGE-43 YEARS, OCC-SERVICE
R/O . MSHEIREB DOWNTOWN DOHA,
ZONE 3, STREET 981,
BUILDING 2,
4TH FLOOR, PO BOX 27727,
DOHA, QATAR.
...PETITIONER
(BY SRI. PAI DHUNGAT ANKUR.,ADVOCATE)
AND:
1. THE DEPUTY COMMISSIONER
OF INCOME TAX
ASSESSMENT CIRCLE 2(1)
BMTC BUILDING, 80FT. ROAD,
6TH BLOCK, NEAR KHB GAMES VILLAGE,
KORAMANGALA,
BENGALURU - 560095.
2. THE COMMISSIONER OF
INCOME-TAX-2
BMTC BUILDING, 80FT. ROAD,
6TH BLOCK, NEAR KHB GAMES
VILLAGE,
KORAMANGALA,
BENGALURU - 560095.
3. VODAFONE IDEA LIMITED
MARUTI INFOTECH CENTRE,
11/1, 12/1, KORAMANGALA,
AMAR JYOTI LAYOUT,
-4-
NC: 2023:KHC:38803
WP No. 5056 of 2023
C/W WP No. 5112 of 2023
BENGALURU - 560-071.
REPRESENTED BY ITS DIRECTORS.
...RESPONDENTS
(BY SRI. DILIP M.,ADVOCATE FOR R1& R2;
R3 DISPENSED WITH VIDE ORDER DATED
02.11.2023)
THIS WP IS FILED UNDER ARTICLE 226 AND 227
OF THE CONSTITUTION OF INDIA PRAYING TO QUASH
THE FINAL ASSESSMENT ORDER PASSED BY THE R-1
IN ANN-N- IMPUGNED FINAL ASSESSMENT ORDER
DATED 23.12.2022 PASSED BY THE R-1 UNDER
SECTION 143(3) READ WITH SECTION 147 READ WITH
SECTION 144C OF THE IT ACT ALONG WITH DEMAND
NOTICE ISSUED UNDER SECTION 156 OF THE IT ACT
IN DIN AND ORDER NO.ITBA/AST/M/147/2022-
23/10482067673(1) FOR THE AY 2015-16.
THESE PETITIONS, COMING ON FOR ORDERS,
THIS DAY, THE COURT MADE THE FOLLOWING:
ORDER
The question for consideration in these writ petitions would be whether they 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 WP No.51999/2019 connected with WP -5- NC: 2023:KHC:38803 WP No. 5056 of 2023 C/W WP No. 5112 of 2023 No.53137/2008 and in WP No.5867/2022 and connected matters in the light of such decision. Sri Pai Dhungat Ankur, the learned Counsel for the petitioners, and Sri M.Dilip, the learned counsel for the respondents, are heard for final disposal.
It remains undisputed that the petitioners, who are the recipients 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 Pai Dhungat Ankur, 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 petitioners must be reserved -6- NC: 2023:KHC:38803 WP No. 5056 of 2023 C/W WP No. 5112 of 2023 liberty to seek revival of these petitions if these petitions stand disposed of in the light of the Division Bench's 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 petitions must stand disposed of quashing the impugned assessment orders as also the penalty orders but with liberty to the petitioners to seek revival of these petitions 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 petitions stand disposed of.
SD/-
JUDGE AN/-