Aircel Limited v. The ITO-II(2), International Taxation, Chennai / The ACIT, Company Circle-I(4), Chennai
[Citation -2020-LL-0121-82]

Citation 2020-LL-0121-82
Appellant Name Aircel Limited
Respondent Name The ITO-II(2), International Taxation, Chennai / The ACIT, Company Circle-I(4), Chennai
Court HIGH COURT OF MADRAS
Relevant Act Income-tax
Date of Order 21/01/2020
Judgment View Judgment
Bot Summary: 2310 to 2312 of 2012 and W.M.P.Nos. 2310 to 2312 of 2012 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 Non-Resident telecom operators. 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. Connected Miscellaneous Petitions are closed.


W.P.Nos.2310 to 2312 of 2012 IN HIGH COURT OF JUDICATURE AT MADRAS DATED: 21.01.2020 CORAM: 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. 1/3 http://www.judis.nic.in W.P.Nos.2310 to 2312 of 2012 Common Prayer: Writ Petition is filed under Article 226 of Constitution of India praying for issuance of Writ of Certiorarified Mandamus, to call for records comprised in impugned order in Certificate No.25/195/2010-2011 dated 30.11.2011 on file of first respondent, quash same and consequently direct 1st Respondent to issue NIL Tax withholding Certificate on proposed payments to various Non-Resident telecom operators. For Petitioner : Mr.K.Magesh (in all W.Ps.) For Respondent : M/s.Hema Muralikrishnan (in all W.Ps.) Senior Standing Counsel COMMON ORDER It is mentioned that Company is in under liquidation. Therefore, these Writ Petitions are dismissed with liberty to restore Writ Petitions at instance of liquidator, or at instance of petitioner, as and when petitioner comes out of liquidation proceedings. 2.In view of above, these Writ Petitions are dismissed. No costs. Consequently, connected Miscellaneous Petitions are closed. 21.01.2020 Index : Yes / No Internet : Yes/ No jas 2/3 http://www.judis.nic.in W.P.Nos.2310 to 2312 of 2012 C.SARAVANAN, J. 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. W.P.Nos.2310 to 2312 of 2012 and W.M.P.Nos.1, 1 & 1 of 2012 21.01.2020 3/3 http://www.judis.nic.in Aircel Limited v. ITO-II(2), International Taxation, Chennai / ACIT, Company Circle-I(4), Chennai
Report Error