MS NOKIA SOLUTIONS AND NETWORKS INDIA PRIVATE LIMITED SUCCESSOR OF NOKIA SIEMENS NETWORKS INDIA PRIVATE LIMITED vs DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 16 1 & ANR.

Judgment text excerpt

$~30 * IN THE HIGH COURT OF DELHI AT NEW DELHI % Date of Decision : 10.01.2025 + W.P.(C) 234/2025 CM APPL. 1145/2025 M/S NOKIA SOLUTIONS AND NETWORKS INDIA PRIVATE LIMITED SUCCESSOR OF NOKIA SIEMENS NETWORKS INDIA PRIVATE LIMITED .....Petitioner Through: Mr Ajay Vohra, Sr Advocate with Mr Ankul Goyal and Mr Priyam Bhatnagar, Advocates. versus DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 16 1 & ANR. .....Respondents Through: Mr Abhishek Maratha, SSC, Mr Apoorv Agarwal, Mr Parth Samwal, JSCs, Ms Nupur Sharma, Mr Gaurav Singh, Ms Muskaan Goel, Mr Himanshu Gaur and Mr Kamakshraj Singh Advocates for the Revenue CORAM: HON'BLE THE ACTING CHIEF JUSTICE HON'BLE MR. JUSTICE TUSHAR RAO GEDELA VIBHU BAKHRU, ACJ. (ORAL) 1. The petitioner has filed the present petition, inter alia, impugning a notice dated 09.04.2021 (hereafter the impugned notice) issued under Section 148 of the Income Tax Act, 1961 (hereafter the Act) in respect of the assessment year (AY) 2014-15. Signature Not Verified Digitally Signed W.P. (C) 234/2025 Page 1 of 5 By:TARUN RANA Signing Date:16.01.2025 11:46:45 2. The impugned notice was issued in the name of Nokia Siemens Networks India Private Limited (NSNIPL), which prior to the issuance of the notice stood amalgamated with the petitioner company M/s NOKIA Solutions and Networks India Private Limited (hereafter the NOKIA). 3. Mr Vohra, the learned senior counsel for the petitioner submits that since the notice has been issued in the name of a non-existent company, the impugned notice is liable to be set aside. Further, since the said notice was the foundation of the reassessment proceedings pertaining to AY 2014-15, further proceedings, pursuant to the impugned notice are also liable to be set aside. 4. The Assessing Officers (AO) had issued several notices under