Quashing of notices issued under section 148 of the Income Tax Act.

Last updated: 19 July 2021

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Quick Summary

The Delhi High Court has quashed notices issued under Section 148 of the Income Tax Act to ESS Advertising (Mauritius) S.N.C. Et Compagnie and ESS Distribution (Mauritius) S.N.C. Et Compagnie. These notices, along with the reasons provided for their issuance and the subsequent dismissal of objections, were challenged by the petitioners. The court's decision was based on the specific facts and circumstances presented in the case.

Court :
Delhi High Court

Brief :
These writ petitions are directed against separate but identical orders. The orders impugned bear the same date and content. The first writ petition has been filed by ESS Advertising (Mauritius) S.N.C Et Compagnie (Earlier Known as ESPN Star Sports Mauritius S.N.C. Et Compagnie) [hereafter referred to as “ESSA”] while the second writ petition has been filed by ESS Distribution (Mauritius) S.N.C. Et Compagnie [in short “ESSD”]. However, ESSA and ESSD will collectively be referred to as petitioners unless the context requires otherwise.

Citation :
W.P.(C) 10939/2018 and CM No. 42617/2018

Daily Limit Reached