Tata Teleservices Ltd. v. The Assistant Commissioner Of Income Tax

$~46 to 48 & 31 *

IN THE HIGH COURT OF DELHI AT NEW DELHI

+ W.P.(C) 6163/2017 TATA TELESERVICES LTD.

..... Petitioner Through :

Mr.

Tarun Gulati, Mr.

Sparsh Bhargava, Ms. Rachana Yadav and Mr. Anupam Mishra, Advocates.

versus THE ASSISTANT COMMISSIONER OF INCOME TAX ..... Respondent Through :

Mr. Rahul Kaushik, Senior Standing Counsel.

With + W.P.(C) 6164/2017 TATA TELESERVICES LTD.

..... Petitioner Through :

Mr.

Tarun Gulati, Mr.

Sparsh Bhargava, Ms. Rachana Yadav and Mr. Anupam Mishra, Advocates.

versus THE ASSISTANT COMMISSIONER OF INCOME TAX ..... Respondent Through :

Mr. Rahul Kaushik, Senior Standing Counsel.

With + W.P.(C) 6165/2017 TATA TELESERVICES LTD.

..... Petitioner Through :

Mr.

Tarun Gulati, Mr.

Sparsh Bhargava, Ms. Rachana Yadav and

Mr. Anupam Mishra, Advocates.

versus THE ASSISTANT COMMISSIONER OF INCOME TAX ..... Respondent Through :

Mr. Rahul Kaushik, Senior Standing Counsel.

With + W.P.(C) 6096/2017 TATA TELESERVICES LTD.

..... Petitioner Through :

Mr.

Tarun Gulati, Mr.

Sparsh Bhargava, Ms. Rachana Yadav and Mr. Anupam Mishra, Advocates.

versus THE ASSISTANT COMMISSIONER OF INCOME TAX ..... Respondent Through :

Mr. Rahul Kaushik, Senior Standing Counsel.

CORAM:

JUSTICE S.MURALIDHAR JUSTICE PRATHIBA M. SINGH

O R D E R

% 21.07.2017 W.P.(C) 6163/2017 & CM No.25645/2017 (ad-interim stay) W.P.(C) 6164/2017 & CM No.25646/2017 (ad-interim stay) W.P.(C) 6165/2017 & CM No.25647/2017 (ad-interim stay) W.P.(C) 6096/2017 & CM No.25297/2017 (ad-interim stay)

1. The petitions challenge the order dated 7th April 2017 passed by the Income Tax Appellate Tribunal (ITAT) in the stay applications filed by the Petitioner in the pending appeals for Financial Years 2006-07 to 2010-11.

An identical petition being W.P. (C) 5965 of 2017 filed by the same Petitioner has been disposed of by this Court by an order dated 18th July 2017.

2. The present petitions are disposed of in terms of the order dated 18th July, 2017 passed by this Court in W.P.(C) No.5965/2017 (titled TATA TELE SERVICES LIMITED v. ASSISTANT COMMISSIONER OF INCOME TAX) setting aside the impugned order dated 7th April 2017 of the ITAT and quashing the demand notices Dated 6th July 2017 issued under Section 226

(3) of the Income Tax Act 1961 and restoring the Petitioner's stay applications to the file of the ITAT for a fresh disposal in accordance with law. The ITAT should endeavour to dispose of the said applications within six weeks from the date it receives a copy of this order. S.MURALIDHAR, J PRATHIBA M. SINGH, J JULY 21, 2017 dk