M/S. Aircel Limited, v. The Income Tax Officer - Ii(2)

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 21.01.2020

CORAM:

THE HONOURABLE MR.JUSTICE C.SARAVANAN W.P.Nos.2310 to 2312 of 2012 and W.M.P.Nos.1, 1 & 1 of 2012 M/s.Aircel Limited, Represented by its Assistant General Manager, Mr.K.Raghuraman, Spencer Plaza, 5th Floor, No.769 Anna Salai, Chennai - 600 002. ... Petitioner in W.Ps.2310 & 2311 of 2012 M/s.Dishnet Wireless Limited, Represented by its Authorised Representative, Mr.K.Raghuraman, Spencer Plaze, 5th Floor, No.769 Anna Salai, Chennai - 600 002. ... Petitioner in W.P.2312 of 2012 Vs.

1.The Income Tax Officer - II (2), International Taxation, No.121 Nungambakkam High Road, Nungambakkam, Chennai - 600 034.

2.The Assistant Commissioner of Income Tax, Company Circle I(4), No.121 Nungambakkam High Road, Nungambakkam, Chennai - 34. ... Respondents in all W.Ps.

Common Prayer: Writ Petition is filed under Article 226 of the Constitution of India praying for the issuance of a Writ of Certiorarified Mandamus, to call for the records comprised in the impugned order in Certificate No.25/195/2010-2011 dated 30.11.2011 on the file of the first respondent, quash the same and consequently direct the 1st Respondent to issue NIL Tax withholding Certificate on proposed payments to various NonResident telecom operators. 1/2 https://hcservices.ecourts.gov.in/hcservices/

For Petitioner : Mr.K.Magesh (in all W.Ps.) For Respondent : M/s.Hema Muralikrishnan (in all W.Ps.) Senior Standing Counsel C O M M O N O R D E R It is mentioned that the Company is in under liquidation. Therefore, these Writ Petitions are dismissed with liberty to restore the Writ Petitions at the instance of the liquidator, or at the instance of the petitioner, as and when the petitioner comes out of the liquidation proceedings.

2.In view of the above, these Writ Petitions are dismissed. No costs. Consequently, connected Miscellaneous Petitions are closed.

Sd/- Asst.Registrar (CS III ) /true copy/ Sub Asst. Registrar jas To 1.The Income Tax Officer - II (2), International Taxation, No.121 Nungambakkam High Road, Nungambakkam, Chennai - 600 034.

2.The Assistant Commissioner of Income Tax, Company Circle I(4), No.121 Nungambakkam High Road, Nungambakkam, Chennai - 34.

+1 cc to Mr.Hema Muralikrishnan Advocate sr4125 +1 cc to Mr.Mohammed Shaffiq Advocate sr4123 W.P.Nos.2310 to 2312 of 2012 and W.M.P.Nos.1, 1 & 1 of 2012 aa25/02/2020 2/2 https://hcservices.ecourts.gov.in/hcservices/