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DELHI HIGH COURT
RAJIV SHAKDHER, MINI PUSHKARNA
Vodafone Mauritius Limited – Appellant
Versus
Assistant Commissioner of Income-Tax, Circle International-Tax 3(1)(1), Delhi – Respondent
| Table of Content |
|---|
| 1. tax residency certificate and jurisdiction issues. (Para 3 , 4 , 5 , 6) |
| 2. arguments on jurisdiction and tds obligations. (Para 7 , 8) |
| 3. court's observations on reassessment jurisdiction. (Para 9 , 10) |
| 4. orders instructing reassessment and hearings. (Para 11) |
| 5. closure of pending applications. (Para 14 , 15) |
JUDGMENT
Rajiv Shakdher, J. (ORAL):
CM No.38194/2022
1. Allowed, subject to just exceptions.
W.P.(C) 12600/2022 & CM No.38193/2022 [Application filed on behalf of the petitioner seeking interim relief]
2. The substantive prayers made in the writ petition read as follows:
"(a) that this Hon'ble Court be pleased to issue a writ of certiorari or writ of mandamus or any other appropriate writ, order or direction in the nature of certiorari/mandamus, under Article 226/227 of the Constitution of India, calling for all the papers and proceedings of Respondent No.1 pertaining to the Impugned Order dated 28 July 2022 and Impugned Notice dated 29 July 2022, and after examining the validity, legality and propriety thereof, to quash and set aside the Impugned Order and Impugned Notice.
(b) Pending the hearing and final disposal of the writ petition, for an order restra
The possession of a tax residency certificate does not automatically grant benefits under a double taxation avoidance agreement, specifically regarding reassessment jurisdiction for non-filing of ret....
Foreign company's LTCG on listed shares with STT exempt u/s 10(38) as s.115JB inapplicable per Explanation 4 if no PE; CIT revision u/s 263 invalid without twin conditions of error and prejudice afte....
Income Tax – Refund – Attachment before judgment – Power of Court -When Court not been empowered to assess tax liability in first instance, it would ordinarily not form a prima facie view even, of wh....
Tax authorities must comply with statutory rules when issuing TDS withholding certificates; failure to do so invalidates the order.
The central legal point established in the judgment is the importance of correct assessment by the Assessing Officer and the disclosure of transactions in the Return of Income (ROI) for the assessmen....
An assessment order must be supported by cogent, reasoned findings specifically addressing the assessee's contentions, and penalty imposition requires a distinct consideration of mens rea, otherwise,....
An ex-parte tax assessment order may be set aside and remanded for reconsideration when the taxpayer provides a valid reason for prior non-appearance, especially when the underlying goods are tax-exe....
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