- 1 - HC-KAR NC: 2025:KHC:28210 WP No. 21960 of 2024 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 23RD DAY OF JULY, 2025 BEFORE THE HON'BLE MR. JUSTICE SURAJ GOVINDARAJ WRIT PETITION NO.21960 OF 2024 (T-IT) BETWEEN: 1. M/S. BELGACOM INERNATIONAL CARRIER SERVIES SA BELGIUM BOULEVARD DU ROI ALBERT II, 27 B-1030, BRUSSELS, BELGIUM, (REPRESENTED BY SRIDATTHA CHARAN DIRECTOR). …PETITIONER (BY SRI. RAVI RAGHAVAN, ADVOCATE) AND: 1. DEPUTY COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION) CIRCLE-2(2) ROOM NO.441, 4TH FLOOR, BMTC BUILDING, ,KORAMANGLA BENGALURU-560 095. 2. PRINCIPLE CHIEF COMMISSIONER OF INCOME TAX C-3. DONA CYNTHIA, 35, PRIMROSE ROAD, BENGALURU-560 025. 3. UNION OF INDIA THROUGH OF SECRETARY, Digitally signed by SHWETHA RAGHAVENDRA Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2025:KHC:28210 WP No. 21960 of 2024 CENTRAL BOARD OF DIRECT TAXES MINISTRY OF FINANCE NORTH BLOCK, NEW DELHI-110 001. …RESPONDENTS (BY SMT. K.S. ANUSUYADEVI, CGC FOR R.3; SRI E.I. SANMATHI, ADVOCATE FOR R.1 AND R.2.) THE WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO QUASH AND CANCEL THE IMPUGNED FINAL ASSESSMENT ORDER F.NO.AAJCB5259J/IT/C-2(2)/2024-2025 DATED 15.05.2024 PASSED UNDER SECTION 147 READ WITH SECTION 254 READ WITH SECTION 143(3) READ WITH SECTION 144C OF THE ACT (ANNEXURE-A), ETC. THIS PETITION, COMING ON FOR ORDERS, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE SURAJ GOVINDARAJ ORAL ORDER 1. The petitioner is before this Court seeking for the following reliefs:- "WHEREFORE, it is respectfully prayed that this Hon'ble Court may be pleased to issue a: - 3 - HC-KAR NC: 2025:KHC:28210 WP No. 21960 of 2024 a. writ of certiorari or a writ in the nature of certiorari or any other appropriate writ, order or direction under Article 226 of the Constitution of India calling for the record of the case and after going through the same and examining the legality thereof, to quash and cancel the impugned final assessment order F.No. AAJCB5259J/IT/C-2(2)/2024-25 dated 15th 05 2024 passed u/s.147 r.w.s. 254 r.w.s. 143(3) r.w.s. 144C of the Act (Annexure-'A'), the notice of demand dated 15th 05 2024 issued u/s.156 of the Act (Annexure-'A'), the show-cause notice no. ITBA/PNL/S/ 271(1) (c)/2024- 25/1065040295(1) dated 21st May 2024 issued u/s. 274 r.w.s. 271(1)(c) of the Act (Annexure-'B'), the show-cause notice no. ITBA/PNL/S/271F /2024-25/1065040151(1) dated 21st 05 2024 issued u/s. 274 r.w.s. 271F of the Act (Annexure-'B1') passed / issued by Respondent No. 1, for the AY 2008- 09. b. Writ of mandamus or a writ in the nature of mandamus or any other appropriate writ, order or direction under Article 226 of the Constitution of India ordering and directing the Respondents to withdraw/cancel the impugned final assessment order F.No.AAJCB5259J/IT/C- 2(2)/2024-25 dated 15th 05 2024 passed u/s. 147 r.w.s. 254 r.w.s. 143(3) r.w.s. 144C of the Act of the Act (Annexure-'A'), the notice of demand dated 15th May 2024 issued us. 156 of the Act (Annexure-'A'), the show-cause notice no.ITBA/PNL/S/271(1)(c) /2024-25/ 1065040295(1) dated 21st May 2024 issued u/s. 274 r.w.s. 271(1)(c) of the Act (Annexure-'B'), the show-cause notice no.ITBA/PNL/S/271F/2024-25 /1065040151(1) dated 21st May 2024 issued u/s. 274 r.w.s. 271F of the Act (Annexure-'B1') - 4 - HC-KAR NC: 2025:KHC:28210 WP No. 21960 of 2024 passed / issued by Respondent No.1, for the AY 2008-09. c. Grant such other order or direction as deemed fit by this Hon'ble Court in the facts and circumstances of the case." 2. Both the counsel submit that the lis in the present matter has been decided by the Division Bench of this Court in the case of Vodafone Idea Ltd., v. Deputy Director of Income-Tax (International Taxation) reported in [2023] 152 taxmann.com 575 and as such, they submit that the relief granted in that matter would be equally applicable to the petitioner in the present matter. 3. Hence I pass the following:- ORDER i. The writ petition is allowed. ii. A writ of certiorari is issued, the impugned order dated 15.05.2024 bearing reference No.AAJCB5259J/IT/C-2(2)/2024-25 at Annexure- A, the impugned notice dated 21.05.2024 - 5 - HC-KAR NC: 2025:KHC:28210 WP No. 21960 of 2024 bearing No. ITBA/PNL/S/271(1)(c)/2024- 25/1065040295(1) at Annexure-B and the impugned notice dated 21.05.2024 bearing No.ITBA/PNL/S/271F/2024-25/1065040151(1) at Annexure-B1, are quashed. iii. Pending interlocutory applications, if any, stand disposed of. SD/- (SURAJ GOVINDARAJ) JUDGE VMB List o.: 1 Sl No.: 32