Delhi High Court
Mastercard Asia Pacific Pte. Ltd. vs Union Of India & Ors. on 21 September, 2021
$~18
* IN THE HIGH COURT OF DELHI AT NEW DELHI
+ W.P.(C) 10944/2018
MASTERCARD ASIA PACIFIC PTE. LTD. ..... Petitioner
Through Mr. Harish. N. Salve, Sr.
Advocate with Ms. Anuradha
Dutt, Mr. Tushar Jarwal,
Mr. Rahul Sateeja, Mr. Deepak
Thackur, Advocates.
versus
UNION OF INDIA & ORS. ..... Respondents
Through Mr. Vivek Goyal, Adv for
R-1/UOI.
Mr. Himanshu Sinha &
Mr Yash Varmani, Advocates
for R-2&3.
% Date of Decision: 21st September, 2021
CORAM:
HON'BLE MR. JUSTICE MANMOHAN
HON'BLE MR. JUSTICE NAVIN CHAWLA
MANMOHAN, J. (Oral)
The hearing has been done by way of video conferencing.
CM APPL. 32749/2021
Exemption allowed, subject to all just exceptions.
Accordingly, application stands disposed of.
CM APPL. 32748/2021
1. Present application has been filed seeking stay of passing of
final/draft assessment order pursuant to the AAR Ruling No.
Signature Not Verified
Digitally Signed
Signing Date:22.09.2021
20:34:02
1573/2014 dated 06th June, 2018 for Assessment Years 2018-19,
2019-20 and 2020-21 during the pendency of the present writ petition.
2. Mr. Salve, learned senior counsel for the petitioner-applicant
states that though this Court by way of interim orders dated 12th
October, 2018 and 05th October, 2019 had stayed the passing of the
final assessment orders pursuant to AAR Ruling till the pendency of
the writ petition, yet the Assessing Officer is insisting on passing of
final orders for the Assessment Years 2018-19, 2019-20 and 2020-21
forthwith and not later than 30th September, 2021. The relevant portion
of the orders dated 12th October, 2018 and 05th October, 2019 are
reproduced hereinbelow:-
A. Order Dated 12th October, 2018
"...Till the next date of hearing, final assessment order
shall not be made."
B. Order Dated 5th October, 2019
"CM 42636/2018 (Stay)
The interim order dated 12th October, 2018 is made
absolute during the pendency of the writ petition. The
application is disposed of."
3. Issue notice. Mr. Vivek Goyal, learned counsel accepts notice
on behalf of respondent no.1. Mr. Sinha, learned counsel accepts
notice on behalf of respondent nos. 2 & 3.
4. Mr. Sinha, learned counsel for respondent nos. 2& 3 points out
that the order dated 12th October, 2018 and 05th October, 2019 had
been passed in petitioner's CM Appl. No. 42636/2018 wherein a stay
of assessment proceedings for Assessment Years 2015-16, 2016-17,
2017-18 had been sought.
Signature Not Verified
Digitally Signed
Signing Date:22.09.2021
20:34:02
5. However, this Court is of the view that till the present
proceedings are disposed of it would not be appropriate to pass
assessment orders pursuant to the impugned AAR Ruling dated 06th
June, 2018 especially when the tax is being fully deposited by the
petitioner.
6. Following the principle of consistency, this Court clarifies that
the stay order dated 12th October, 2018 as made absolute on 5th
August, 2019 applies to all assessments of the petitioner-applicant
which will be consequent to the AAR Ruling No.1573/2014 dated 6th
June, 2018 till the disposal of the present writ petition. It is clarified
that by virtue of the present interim order, the respondents shall be
entitled to the benefit of Explanation 1(ii) of Section 153 of the
Income Tax Act.
7. With the aforesaid observations, the present application stands
disposed of.
8. The order be uploaded on the website forthwith. Copy of the
order be also forwarded to the learned counsel through e-mail.
MANMOHAN, J
NAVIN CHAWLA, J
SEPTEMBER 21, 2021
AS
Signature Not Verified
Digitally Signed
Signing Date:22.09.2021
20:34:02
