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Delhi High Court - Orders

Jcb India Limited vs National Faceless Assessment Centre ... on 16 December, 2021

Author: Manmohan

Bench: Manmohan, Navin Chawla

                              $~368, 370, 444, 445 & 447 to 457
                              *     IN THE HIGH COURT OF DELHI AT NEW DELHI
                              +     W.P.(C) 12462/2021
                                    JCB INDIA LIMITED                                    .... Petitioner
                                                   Through:       Mr.Vishal Kalra, Advocate.
                                                      versus

                                    NATIONAL FACELESS ASSESSMENT CENTRE DELHI & ANR.
                                                                             ..... Respondents
                                                 Through: Mr.Ajit Sharma, Advocate with
                                                          Mr.Anant Ram Mishra, Advocate.

                              +     W.P.(C) 12844/2021 & CM APPL.40448/2021
                                    SMART CUBE INDIA PVT LTD.                     .... Petitioner
                                                 Through: Mr.Ajay Vohra, Sr.Advocate with
                                                           Mr.Neeraj Jain and Mr.Aditya Vohra,
                                                           Advocates.
                                                      versus

                                    JOINT COMMISSIONER OF INCOME TAX          ..... Respondent
                                                 Through: Mr.Sanjay Kumar, Advocate with
                                                           Ms.Easha Kadiyan, Advocate.

                              +     W.P.(C) 11896/2021 & CM APPL. 36789/2021
                                    TELSTRA INDIA PRIVATE LIMITED JCB INDIA LIMITED
                                                                                 .... Petitioner
                                                  Through: Mr.Deepak Chopra, Advocate with
                                                           Mr.Ankul Goyal, Advocate.
                                                      versus

                                    NATIONAL FACELESS ASSESSMENT CENTRE & ORS.
                                                                              ..... Respondents
                                                 Through: Ms.Vibhooti Malhotra, Advocate.




Signature Not Verified
Digitally Signed By:JASWANT
SINGH RAWAT
Signing Date:18.12.2021
15:28:26
                               +   W.P.(C) 12319/2021 & CM APPL. 38750/2021
                                  AXALTA COATING SYSTEMS INDIA PRIVATE LIMITED
                                                                               .... Petitioner
                                              Through: Mr.Salil Kapoor, Advocate with
                                                       Mr.Ananya Kapoor and Mr.Sumit
                                                       Lalchandani, Advocates.
                                                  versus

                                  NATIONAL FACELESS ASSESSMENT CENTRE, - EARLIER
                                  KNOWN AS NATIONAL E-ASSESSMENT CEMTRE.
                                                                            .... Respondent
                                               Through: Mr.Sanjay Kumar, Advocate.

                              +   W.P.(C) 688/2019 & CM APPL.3025/2019
                                  MICROSOFT INDIA (R&D) PVT. LTD.             ..... Petitioner
                                               Through: Mr.Nageswar Rao, Advocate with
                                                         Ms.Deepika Agarwal, Advocate.
                                                  versus
                                  DEPUTY COMMISSIONER OF INCOME TAX & ANR.
                                                                           ..... Respondents
                                              Through: Mr.Ruchir Bhatia, Advocate.

                              +   W.P.(C) 1009/2019 & CM APPL. 4568/2019
                                  MICROSOFT INDIA (R&D) PVT. LTD.             ..... Petitioner
                                               Through: Mr.Nageswar Rao, Advocate with
                                                         Ms.Deepika Agarwal, Advocate.
                                                  versus

                                  DEPUTY COMMSSIONER OF INCOME TAX & ANR.
                                                                           ..... Respondents
                                              Through: Mr.Ruchir Bhatia, Advocate.

                              +   W.P.(C) 991/2019 & CM APPL. 4476/2019
                                  MICROSOFT INDIA (R&D) PVT. LTD.                 ..... Petitioner



Signature Not Verified
Digitally Signed By:JASWANT
SINGH RAWAT
Signing Date:18.12.2021
15:28:26
                                                      Through:   Mr.Nageswar Rao, Advocate with
                                                                Ms.Deepika Agarwal, Advocate.
                                                     versus

                                  DEPUTY COMMISSIONER OF INCOME TAX & ANR.
                                                                           ..... Respondents
                                              Through: Mr.Ruchir Bhatia, Advocate.

                              +   W.P.(C) 993/2019
                                  MICROSOFT INDIA (R&D) PVT. LTD.             ..... Petitioner
                                               Through: Mr.Nageswar Rao, Advocate with
                                                         Ms.Deepika Agarwal, Advocate.
                                                     versus
                                  DEPUTY COMMISSIONER OF INCOME TAX & ANR.
                                                                           ..... Respondents
                                              Through: Mr.Ruchir Bhatia, Advocate.

                              +   W.P.(C) 995/2019
                                  MICROSOFT INDIA (R&D) PVT. LTD.
                                                                                     ..... Petitioner
                                                     Through:   Mr.Nageswar Rao, Advocate with
                                                                Ms.Deepika Agarwal, Advocate.
                                                     versus

                                  DEPUTY COMMISSIONER OF INCOME TAX & ANR.
                                                                           ..... Respondents
                                              Through: Mr.Ruchir Bhatia, Advocate.

                              +   W.P.(C) 3444/2021 & CM APPL.10467/2021
                                  M/S MICROSOFT INDIA R AND D PVT. LTD        ..... Petitioner
                                               Through: Mr.Nageswar Rao, Advocate with
                                                         Ms.Deepika Agarwal, Advocate.

                                                     versus



Signature Not Verified
Digitally Signed By:JASWANT
SINGH RAWAT
Signing Date:18.12.2021
15:28:26
                                   PRINCIPAL COMMISSIONER OF INCOME TAX -4 & ANR.
                                                                        ..... Respondents
                                                 Through:   Mr.Ruchir Bhatia, Advocate.

                              +   W.P.(C) 3377/2021 & CM APPL. 10256/2021
                                  MICROSOFT INDIA R AND D PVT LTD                  ..... Petitioner
                                                 Through:   Mr.Nageswar Rao, Advocate with
                                                            Ms.Deepika Agarwal, Advocate.
                                                 versus

                                  PRINCIPAL COMMISSIONER OF INCOME TAX-4 & ANR.
                                                                       ..... Respondents
                                                 Through:   Mr.Ruchir Bhatia, Advocate.

                              +   W.P.(C) 3389/2021 & CM APPL. 10276/2021
                                  M/S MICROSOFT INDIA (R AND D) PVT. LTD.          ..... Petitioner
                                                 Through:   Mr.Nageswar Rao, Advocate with
                                                            Ms.Deepika Agarwal, Advocate.

                                                 versus

                                  PRINCIPAL COMMISSIONER OF INCOME TAX -4 & ANR.
                                                                        ..... Respondents
                                                 Through:   Mr.Ruchir Bhatia, Advocate.
                              +   W.P.(C) 3472/2021 & CM APPL. 10520/2021
                                  MICROSOFT INDIA (R AND D) PVT. LTD.             ..... Petitioner
                                                 Through:   Mr.Nageswar Rao, Advocate with
                                                            Ms.Deepika Agarwal, Advocate.
                                                 versus

                                  PRINCIPAL COMMISSIONER OF INCOME TAX - 4 & ANR.
                                                                        ..... Respondents



Signature Not Verified
Digitally Signed By:JASWANT
SINGH RAWAT
Signing Date:18.12.2021
15:28:26
                                                         Through:      Mr.Ruchir Bhatia, Advocate.

                              +     W.P.(C) 3539/2021 & CM APPL. 10705/2021
                                    M/S MICROSOFT INDIA R AND D PVT LTD         ..... Petitioner
                                                 Through: Mr.Nageswar Rao, Advocate with
                                                           Ms.Deepika Agarwal, Advocate.

                                                        versus

                                    PRINCIPAL COMMISSIONER OF INCOME TAX 4 & ANR.
                                                                              ..... Respondents
                                                 Through: Mr.Ruchir Bhatia, Advocate.

                              +     W.P.(C) 11949/2021 & CM APPL. 36968/2021
                                    CONTATA SOLUTIONS PRIVATE LIMITED            ..... Petitioner
                                                Through: Mr.Amol Sinha, Advocate with
                                                          Mr.Ashvini Kumar, Mr.Rahul Kochar
                                                          and Mr.Kshitiz Garg, Advocates.
                                                        versus

                                    NATIONAL FACELESS ASSESSMENT CENTRE DELHI & ORS.
                                                                              ..... Respondents
                                                  Through: Mr.Zoheb Hossain, Advocate with
                                                           Mr.Vipul Agarwal, Advocate.
                                    CORAM:
                                    HON'BLE MR. JUSTICE MANMOHAN
                                    HON'BLE MR. JUSTICE NAVIN CHAWLA
                                            ORDER

% 16.12.2021 Learned counsel for the petitioners and respondents are directed to file separate Convenience Volumes containing all the judgments and documents that they wish to rely upon, within four weeks. The contesting parties are also directed to file their short written submissions not exceeding three pages each, at least a week prior to the next date of hearing.

Signature Not Verified Digitally Signed By:JASWANT SINGH RAWAT Signing Date:18.12.2021 15:28:26

List on 07th March, 2022.

Till further orders, the impugned assessment orders as well as demand notices and the penalty proceedings are stayed.

MANMOHAN, J NAVIN CHAWLA, J DECEMBER 16, 2021 KA Signature Not Verified Digitally Signed By:JASWANT SINGH RAWAT Signing Date:18.12.2021 15:28:26