Karnataka High Court
Voicetec Sys Limited vs Deputy Commissioner Of Income Tax on 30 July, 2024
Author: S.R.Krishna Kumar
Bench: S.R.Krishna Kumar
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NC: 2024:KHC:30086
WP No. 16247 of 2023
IN THE HIGH COURT OF KARNATAKA AT BENGALURU
DATED THIS THE 30TH DAY OF JULY, 2024
BEFORE
THE HON'BLE MR JUSTICE S.R.KRISHNA KUMAR
WRIT PETITION NO. 16247 OF 2023 (T-IT)
BETWEEN:
VOICETEC SYS LIMITED
790 UXBRIDGE ROAD,
HAYES MIDDLESEX,
UB4 ORS, ENGLAND,
UNITED KINGDOM
REPRESENTED BY
RANGANATHAN KANNAN
DIRECTOR
INCORPORATED UNDER COMPANIES ACT, 1985
...PETITIONER
(BY SRI. RAVI RAGHAVAN, SRI. SRIDATTHA CHARAN,
SRI. DEVASHISH JAIN, ADVOCATES)
AND:
Digitally signed DEPUTY COMMISSIONER OF INCOME TAX,
by YAMUNA K L CIRCLE 2(1), BENGALURU
Location: High BMTC BUILDING, 80 FEET ROAD, 6TH BLOCK,
Court of NEAR KHB GAMES VILLAGE, KORAMANGALA,
Karnataka
BENGALURU,
KARNATAKA 560 095
BANGALORE.
[email protected].
2. PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX,
(INTERNATIONAL TAXATION),
NEW DELHI - 110 002
...RESPONDENTS
(BY SRI. E.I. SANMATHI, ADVOCATE)
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NC: 2024:KHC:30086
WP No. 16247 of 2023
THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF THE
CONSTITUTION OF INDIA PRAYING TO A) QUASH, CANCEL AND
SET ASIDE THE PRESENT REASSESSMENT PROCEEDINGS AND
CONSEQUENTLY THE FOLLOWING NOTICES AND ORDERS AND
ETC.
THIS PETITION, COMING ON FOR ORDERS, THIS DAY,
ORDER WAS MADE THEREIN AS UNDER:
CORAM: HON'BLE MR JUSTICE S.R.KRISHNA KUMAR
ORAL ORDER
In this petition, petitioner is seeking for the following reliefs:-
"(a) Issue a writ of certiorari or any other
appropriate writ, order, or direction under
Article 226 of the Constitution of India to quash,
cancel and set aside the present reassessment
proceedings and consequently the following
notices and orders:
i. Impugned Notice, dated 23.03.2023,
bearing DIN: ITBA/ASF/F/148A(SCN)/2022-
23/1051166794(1) (enclosed as Annexure-
A1)
ii. Impugned Order, dated 12.04.2023,
bearing DIN and Notice No.:
ITBA/AST/F/148A/2023-24/1052024407(1)
(enclosed as Annexure-A2) and
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iii. Notice under Section 148, dated
12.04.2023, bearing DIN and Notice No.:
ITBA/AST/S/148_1/2023-24/1052024747(1)
(enclosed as Annexure-A3)
(b) Issue any other appropriate writ or order
or direction, directing the Respondent No.1 not
to impose any income addition for the year
under consideration.
(c) Pass such further order(s) and other
reliefs as the nature and circumstances of the
case may require."
2. Heard learned counsel for the petitioner and learned
counsel for the respondents and perused the material on record.
3. In addition to reiterating the various contentions urged in
the petition and referring to the material on record, learned counsel
for the petitioner submits that the issue in controversy involved in
the present petition is squarely covered by the judgment of the
Hon'ble Division Bench of this Court in the case of M/s. Vodafone
Idea Limited Vs. District Director of Income Tax and Others-
ITA No.160/2015 and connected matters dated 14.07.2023. The
said judgment was followed by the co-ordinate Bench of this Court
in the case of M/s. Deutsche Telekom Ag, Darmstadt. Vs The
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Joint Commissioner of Income Tax - W.P.No.51999/2019 and
connected matters dated 23.08.2023.
3.1 It is further submitted that the aforesaid judgment was
also followed by this Court under identical circumstances arising
out of proceedings under Section 148A of the Income Tax Act,
1961, in the case of MCI International Inc. V/s Deputy
Commissioner of Income Tax - W.P.No.38059/2019 dated
13.10.2023. It is therefore submitted that the impugned notice
dated 23.03.2023 at Annexure-A1, the impugned order dated
12.04.2023 at Annexure-A2 and the impugned notice dated
12.04.2023 at Annexures-A3 respectively deserve to be quashed.
4. Per contra, learned counsel for the respondents does not
dispute that the issue in controversy involved in the present petition
relating to taxability of monies paid to non-resident entities was
held in favour of the assessee in the aforesaid judgments of this
Court. It is therefore, submitted that appropriate orders may be
passed by this Court in the present petition also.
5. In view of the aforesaid facts and circumstances and on
perusal of the judgment of this Court referred to supra, I am of the
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view that the impugned orders and Notice referred to above
deserve to be quashed.
6. In the result, I pass the following:-
ORDER
(i) Petition is hereby allowed.
(ii) The impugned notice dated 23.03.2023 at
Annexure-A1, the impugned order dated
12.04.2023 at Annexure-A2 and the impugned
notice dated 12.04.2023 at Annexures-A3 are
issued / passed by the respondents are hereby
quashed.
Sd/-
(S.R.KRISHNA KUMAR)
JUDGE
BKN
