2011 (4) TMI 790

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....petitions notice was directed to be issued on 31-1-2011 and this Court while issue notice had recorded as follows :- "Heard Mr. Dastur, learned senior counsel along with Mr. Nishant Thakkar, Mr. Sanat Kapur and Mr. Ankit Gupta, learned counsel for the petitioner and Mr. Sanjeev Sabharwal, learned counsel for the revenue. It is submitted by Mr. Dastur, learned senior counsel that a notice under s....

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.... has roped in the firm in the net being fully aware that a foreign firm, namely, Sprint International Holdings Inc. is not amenable to assessment in view of the provisions contained in section 144C of the Act. Mr. Sanjeev Sabharwal, learned standing counsel for the revenue prays for some time to obtain instructions and if necessary to file a reply indicating how the notice was issued against a pa....

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....see has been mentioned as Sprint Communication Company LP through Sprint International Holdings Inc. (Liaison Office). Thus, notice under section 147/148 was issued to a different company 'A' i.e., Sprint International Holdings Inc. but in the draft assessment order the name of the assessee is mentioned as company 'B' i.e., Sprint Communication Company LP. 4. The petitioner has filed the present ....

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.... submits that this Court may pass necessary orders as is deemed appropriate and necessary. 6. In view of the admitted factual position, we have no option but to quash the draft assessment order passed against the petitioner Annexure P-24 to the writ petition as the same cannot be sustained. The re-assessment proceedings have not initiated against the petitioner and no notice under section 147/148....