GRID SOLUTIONS OY (LTD) vs ASSISTANT COMMISSIONER OF INCOME TAX INTERNATIONAL TAXATION & ANR.

* IN THE HIGH COURT OF DELHI AT NEW DELHI % Judgment reserved on: 10 January, 2025 Judgment pronounced on 17 January, 2025 W.P.(C) 1196/2022 GRID SOLUTIONS OY (LTD) .....Petitioner Through: Mr. Ajay Vohra, Sr. Adv. with Mr. Aditya Vohra & Mr. Shashvat Dhamija, Advs. versus ASSISTANT COMMISSIONER OF INCOME TAX INTERNATIONAL TAXATION & ANR. ..Respondents Through: Mr. Ruchir Bhatia, SSC with Mr. Anant Mann, JSC. W.P.(C) 1630/2022 GRID SOLUTIONS OY (LTD) .....Petitioner Through: Mr. Ajay Vohra, Sr. Adv. with Mr. Aditya Vohra & Mr. Shashvat Dhamija, Advs. versus ASSISTANT COMMISSIONER OF INCOME TAX INTERNATIONAL TAXATION CIRCLE 1(3)(1) & ANR. .....Respondents Through: Mr. Ruchir Bhatia, SSC with Mr. Anant Mann, JSC. W.P.(C) 1631/2022 GRID SOLUTIONS OY (LTD) .....Petitioner Through: Mr. Ajay Vohra, Sr. Adv. with Mr. Aditya Vohra & Mr. Shashvat Dhamija, Advs. versus 1. This batch of writ petitions impugn the reassessment action initiated by the respondents under Section 148 of the Income Tax Act, 19611 and cover Assessment Years2 2013-14, 2014-15, 2015-16, 2016- 17 and 2017-18. 2. Undisputedly, insofar as AYs 2013-14, 2014-15 and 2015-16 are concerned the petitioner had been assessed in t