- 1 - HC-KAR NC: 2025:KHC:28364 WP No. 22187 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.22187 OF 2024 (T-IT) BETWEEN: 1. M/S. BELAGACOM INTERNATIONAL CARRIER SERIVERS 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, KORAMANGALA, BENGALURU-560 095. 2. PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX C-3, DONA CYNTHIA, 35, PRIMROSE ROAD, BENGALURU-560 025. Digitally signed by SHWETHA RAGHAVENDRA Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2025:KHC:28364 WP No. 22187 of 2024 3. UNION OF INDIA THROUGH OF SECRETARY, CENTRAL BOARD OF DIRECT TAXES, MINISTRY OF FINANCE, NORTH BLOCK, NEW DELHI-110 001. …RESPONDENTS (BY SMT. K.S. ANASUYADEVI, CGC FOR R.3; SRI E.I. SANMATHI, ADVOCATE FOR R.1 AND R.2.) THIS WRIT PETITION IS FILED UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA, PRAYING TO QUASH AND CANCEL THE IMPUGNED FINAL ASSESSMENT ORDER NO. AAJCB5259J/IT/C-2(2)/2024-25 DATED 15.05.2024 PASSED UNDER SECTION 147 R.W.S. 144 R.W.S. 254 R.W.S. 144C(1) OF THE ACT (ANNEXURE-'A'), THE NOTICE OF DEMAND DATED 15TH MAY 2024 ISSUED UNDER SECTION 156 OF THE ACT (ANNEXURE-'A'), THE SHOW-CAUSE NOTICE NO.ITBA/PNLS/271F/2024-25/1065042099 (1) DATED 21ST MAY 2024 ISSUED UNDER SECTION 274 R.W.S. 271(1)(C) OF THE ACT (ANNEXURE-'B'), THE SHOW-CAUSE NOTICE NO.ITBA/PNL/S/271(1)(C)2024-25/1065042177(1) DATED 21ST MAY 2024 ISSUED UNDER SECTION 274 R.W.S. 271F OF THE ACT (ANNEXURE-'B1') PASSED/ISSUED BY RESPONDENT NO. 1, FOR THE AY 2012-13, ETC. THIS PETITION, COMING ON FOR ORDERS, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE SURAJ GOVINDARAJ - 3 - HC-KAR NC: 2025:KHC:28364 WP No. 22187 of 2024 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: a. writ of certiorari or a writ in the nature of certiorari or any of the 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 No. AAJCB5259J/IT/C-2(2)/ 2024-25 dated 15.05.2024 passed u/s. 147 r.w.s. 144 r.w.s. 254 r.w.s. 144C(1) of the Act (Annexure-'A'), the notice of demand dated 15th May 2024 issued u/s. 156 of the Act (Annexure-'A'), the show-cause notice no ITBA/PNLS/271F/2024-25/1065042099(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/271(1)(c)2024-25/1065042177(1) dated 21st May 2024 issued u/s.274 r.w.s. 271F of the Act (Annexure-'B1') passed / issued by Respondent No.1, for the AY 2012-13. 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 No.AAJCB5259J/IT/C-2(2) / 2024-25 dated 15th May 2024 passed u/s.147 r.w.s. 144 r.w.s. 254 r.w.s. 144C(1) of the Act (Annexure-'A'), the notice of demand dated 15th May 2024 issued u/s. 156 of the Act (Annexure-'A'), the show-cause notice no. - 4 - HC-KAR NC: 2025:KHC:28364 WP No. 22187 of 2024 ITBA/PNLS/271F/2024-25/1065042099(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/271(1)(c)2024-25/1065042177(1) dated 21st May 2024 issued u/s. 274 r.w.s. 271F of the Act (Anneexure-'B1') passed / issued by Respondent No.1, for the AY 2012-13." 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. - 5 - HC-KAR NC: 2025:KHC:28364 WP No. 22187 of 2024 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 bearing No. ITBA/PNL/S/271F/2024-25/1065042099(1) at Annexure-B and the impugned notice dated 21.05.2024 bearing No.ITBA/PNL/S/271(1)(c)/ 2024- 25/1065042177(1) at Annexure-B1, are quashed. iii. Pending interlocutory applications, if any, stand disposed of. SD/- (SURAJ GOVINDARAJ) JUDGE VMB