2022:BHC-OS:3933-DB IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION WRIT PETITION NO.2437/2021 Renaissance Services BV ] C/o Marriott Hotels India ] Private Limited, 303 A, 304, ] Fulcrum, B Wing, Hiranandani ] Business Park, Sahar road, ] Andheri(E), Mumbai-400 099. ]

PAN: AAECR4995E ]…. Petitioner.

Vs.

Dy. Commissioner of Income Tax- ] International Tax Circle-4(1)(1) ] Mumbai having an address at 17th ] floor,Air India Building, Nariman ] Point, Mumbai-400 021. ] 2. Union of India ] Through the Secretary, ] Ministry of Finance, ] Government of India, ] North Block, ]

New Delhi -110 001 ] ….. Respondents.

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Mr. J. D. Mistri, Senior Advocate a/w Advocate Paras Savla and Advocate Pratik Poddar for petitioner.

Mr. Suresh Kumar, Advocate for Respondents.

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CORAM : K.R. SHRIRAM &

N.R.BORKAR, JJ.

DATE : 21st APRIL 2022.

ORAL JUDGMENT (PER K.R. SHRIRAM, J.) :

1. Petitioner is a Company and tax resident of the Netherland. Petitioner is impugning in this petition an order dated 27.09.2021 passed under Section 143(3) r/w Section 144-C(3) of the Income Tax Act, 1961 (hereinafter to be referred to as the ‘said Act’) and consequent penalty notice on the groun