$~83 * IN THE HIGH COURT OF DELHI AT NEW DELHI # CNR No. DLHC010443412026 + W.P.(C) 13680/2026, CM APPL. 63850/2026 & CM APPL. 63851/2026 AMAZON WEB SERVICES INC .....Petitioner Through: Mr. Porus Kaka, Sr. Advocate with Mr. Rohit Jain, Mr. Manish Kanth, Mr. Aniket D. Agrawal and Mr. Samarth Chaudhari, Advocates. versus ASSISTANT COMMISSIONER OF INCOME TAX & ANR. .....Respondents Through: Mr. Indruj Singh Rai, SSC with Mr. Sanjeev Menon, Mr. Rahul Singh, Ms. Priya Sarkar, JSCs, Mr. Gaurav Kumar and Mr. Prateek Bhati, Advocates. CORAM: HON'BLE MR. JUSTICE DINESH MEHTA HON'BLE MR. JUSTICE RAJNEESH KUMAR GUPTA O R D E R % 17.09.2026 1. By way of the present writ petition, the petitioner has challenged the proceedings initiated against the petitioner under Section 148 of the Income Tax Act, 1961 (‘hereinafter referred to as the Act of 1961’), on various grounds, but mainly on the ground of change of opinion. 2. Mr. Porus Kaka, learned Senior Counsel appearing for the petitioner invited Court’s attention towards the facts of the case and submitted that the This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 19/09/2026 at 11:49:23 petitioner’s assessment was made under Section 147 read with Section 144C(13) of the Act of 1961, vide order dated 26.12.2025 taking into consideration transaction of Rs. 29,66,29,69,168. He added that after examining all aspects of the matter, including the nature of transaction and receipts, the petitioner’s returned income was accepted. 3. He submitted that yet, the Assessing Officer (AO) has issued a notice under Section 148A(1) of the Act of 1961 on 31.03.2026, alleging that the income has escaped assessment while making reference of three transactions, which are reproduced hereunder: S.No Information Received From Information Description Information Source Amount (in Rs.) 1. WARD INT. TAX 3(1)(1), Delhi Received foreign remittance u/s 195 from M/s TV Today Network Ltd. Without TDS Form 15CA/CB 54,40,572/- 2. WARD INT. TAX 1(1)(2), Delhi Foreign Outward Remittance Proceedings u/s 195(2) of the Act 26,66,29,69,168/- 3. WARD INT. TAX 1(1)(1), Delhi Foreign Outward Remittance Verification of Form 15CC and 19,17,77,24,603/- This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 19/09/2026 at 11:49:23 (Non-Deduction of TDS by Indian Remitter transfer of information 4. While pointing out that the first two transactions form part of the same assessment which was made on the earlier occasion on 26.12.2025, learned Senior Counsel submitted that the third item of Rs. 19,17,77,24,603/- is part of order under Section 201 of the Act of 1961 passed in the case of petitioner’s prayer and, therefore, all the three transactions have been subjected to assessment and scrutiny by the AO. 5. He argued that in spite of the fact that the petitioner had furnished a satisfactory reply before the AO, she has cursorily rejected the petitioner’s objections and has decided to proceed against the petitioner under Section 148 of the Act of 1961. 6. Mr. Indruj Singh Rai, learned Senior Standing Counsel for the respondents on the other hand submitted that petitioner’s assessment was made after considering figure of Rs. 29,66,29,69,168/- only, whereas the amount reflected in Risk Management Strategy portal is Rs. 45,84,61,34,343/-. He asserted that in spite of the notice so issued, the petitioner gave an evasive and unsatisfactory reply and failed to provide details, tabulation/chart, etc., so as to enable reconciliation of the figures, so that the difference or discrepancy as noticed by the AO can be resolved/sorted. 7. Heard rival counsel. 8. The case set up by the petitioner is, that the AO is seeking to conduct a fishing and roving enquiry, in the guise proceedings under Section 148 of the This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 19/09/2026 at 11:49:23 Act of 1961, that too when the petitioner has already been assessed on its global income. According to the petitioner such exercise is impermissible in law, and the AO is proceeding on the basis of change of opinion. 9. Mr. Kaka further argued that since the petitioner has been assessed on global income in the previous assessment order, the petitioner’s remittance from India becomes irrelevant as the same in any case has been subjected to tax as part of global receipts. 10. Having heard learned Counsel for the parties at some length, we are of the view that the dispute rather confusion is on account of reconciliation of the figures, as found in Risk Management Strategy portal vis-a-vis the figures in the petitioner’s earlier assessment and its payee’s order under Section 201 of the Act of 1961. 11. It seems to have been caused due to non-furnishing of the details to the petitioner along with the notice under Section 148A(1) of the Act of 1961 so also because of the limited time available with the AO. The limited inquiry which has been done by the AO at the stage of deciding objections under Section 148A(3) of the Act of 1961 may also be a reason for the same. 12. We, therefore, dispose of the petition while setting aside the order dated 25.06.2026 passed under Section 148A(3) of the Act of 1961 and consequential notice dated 27.06.2026, issued under Section 148 of the Act of 1961. The case is restored to the stage of notice under Section 148A(1) of the Act of 1961. 13. The AO is directed to provide a copy of the information/details (as mentioned in notice under Section 148A(1) of the Act of 1961) dated 31.03.2026 to the petitioner within a period of 7 days from today. The petitioner shall be free to file an additional reply with documents within two This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 19/09/2026 at 11:49:23 weeks of the receipt of the information or details. 14. The AO shall thereafter fix a date of personal hearing and give audience to the petitioner’s authorised representative providing one or more opportunities of hearing (as deemed expedient) and pass a fresh order after considering the reply and oral submissions so made. 15. Needless to observe that we have not recorded any finding or made observation about correctness or legality of the initiation of the proceedings or otherwise. The petitioner shall, therefore, be free to put forth his case and the AO shall be equally free to take independent yet objective view of the matter, in accordance with law. 16. Petitioner’s right to take legal recourse, (in case necessary) shall stand reserved. 17. Petition with all pending applications stands disposed of. DINESH MEHTA, J. RAJNEESH KUMAR GUPTA, J. SEPTEMBER 17, 2026/MR This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 19/09/2026 at 11:49:23