Delhi High Court - Orders
Nokia Solutions And Networks India Pvt ... vs Deputy Commissioner Of Income Tax & Anr on 28 March, 2022
Author: Manmohan
Bench: Manmohan, Dinesh Kumar Sharma
$~35, 36, 91
* IN THE HIGH COURT OF DELHI AT NEW DELHI
+ W.P.(C) 5021/2022 & C.M.No.14963/2022
NOKIA SOLUTIONS AND NETWORKS INDIA PVT LTD(
SUCCESSOR OF NOKIA SIEMENS NETWORK INDIA PRIVATE
LIMITED) ..... Petitioner
Through Mr.Deepak Chopra with Mr.Ankul
Goyal, Advocates.
versus
DEPUTY COMMISSIONER OF INCOME TAX & ANR.
..... Respondents
Through Mr.Abhishek Maratha, senior
standing counsel for the Revenue.
+ W.P.(C) 5022/2022 & C.M.No.14969/2022
M/S NOKIA SOLUTIONS AND NETWORKS INDIA PVT LTD
(SUCCESSOR OF NOKIA SIEMENS NETWORKS INDIA
PRIVATE LIMITED) ..... Petitioner
Through Mr.Deepak Chopra with Mr.Ankul
Goyal, Advocates.
versus
DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 16 (1)
AND ANR. ..... Respondents
Through Mr.Abhishek Maratha, senior
standing counsel for the Revenue.
Signature Not Verified
Digitally Signed
By:KRISHNA BHOJ
Signing Date:29.03.2022
17:16:30
+ W.P.(C) 5118/2022 & C.M.No.15177/2022
M/S NOKIA SOLUTIONS AND NETWORKS INDIA PRIVATE
LIMITED (SUCCESSOR OF NOKIA SIEMENS NETWORKS
INDIA PRIVATE LIMITED)
..... Petitioner
Through Mr.Deepak Chopra with Mr.Ankul
Goyal, Advocates.
versus
DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 16(1)
AND ANR ..... Respondents
Through Mr.Abhishek Maratha, senior
standing counsel for the Revenue.
CORAM:
HON'BLE MR. JUSTICE MANMOHAN
HON'BLE MR. JUSTICE DINESH KUMAR SHARMA
ORDER
% 28.03.2022 Present writ petitions have been filed challenging the notices dated 15th March, 2022 issued by Respondent No.1 under Section 142(1) of Income Tax Act, 1961 (hereinafter referred to as the 'Act') for the assessment years 2013-14, 2014-15 and 2016-17 and the order dated 21st March, 2022 passed by Respondent No.1 disposing of objections filed by the Petitioner for the assessment year 2016-17.
Learned counsel for the Petitioner states that in the instant case, a notice under Section 148 of the Act was issued in the name and PAN of the erstwhile entity, NSNIPL on 25th March, 2021, which had ceased to exist w.e.f. 01st April, 2008. He states that the said notice was never served on the Petitioner and the Petitioner was informed about the said proceedings for Signature Not Verified Digitally Signed By:KRISHNA BHOJ Signing Date:29.03.2022 17:16:30 the first time on 15th March, 2022 i.e. merely fifteen days prior to limitation for passing the assessment order expires.
He submits that the issue in dispute i.e. issuance of notice and framing of assessment with respect to a non-existing entity has been decided in favour of the Petitioner by this Court in Pr. CIT vs. Nokia Solutions and Networks India Pvt. Ltd. [2018] 402 ITR 21 and also by the Supreme Court of India in CIT v. Maruti Suzuki India Ltd. (2019) 416 ITR 613 in favor of the taxpayers.
Issue notice. Mr.Abhishek Maratha, learned standing counsel accepts notice on behalf of the Respondents. He prays for some time to obtain instructions.
List on 27th April, 2022.
Till further orders, there shall be stay of the reassessment proceedings initiated pursuant to impugned notices issued to the petitioner.
MANMOHAN, J DINESH KUMAR SHARMA, J MARCH 28, 2022 KA Signature Not Verified Digitally Signed By:KRISHNA BHOJ Signing Date:29.03.2022 17:16:30