# TATA COMMUNICATIONS LIMITED vs DEPUTY COMMISSIONER OF INCOME TAX-1(3) (1) AND 3 ORS

Court: Bombay High Court
Date: 2025-03-07
Citation: WP/2486/2022
Petitioner: TATA COMMUNICATIONS LIMITED
Respondent: DEPUTY COMMISSIONER OF INCOME TAX-1(3) (1) AND 3 ORS

[Official PDF on Bombay High Court website](https://bombayhighcourt.gov.in/bhc/file/download/eyJpdiI6IkpYd0hFd2pJYzJURHJidVptTG0xZEE9PSIsInZhbHVlIjoiNTZmQUZZUHlLajQzTHozQ2lJczd1elN2dG9yT0Myb3UrNXZyVE1lMWdyVldlemtyTVhLTW1ScW96VlAxT1FDQ0RhRVFWZmFwSmUzTUFVcU45WlllK1E9PSIsIm1hYyI6IjAwZTI1OTc5NjhmNzBhY2MwMGM3MzhkZTAwZTI2NWU3MWUwZjA0YWYyZDU1NWM3MjUwMjNhZjg4MDgyZDdmM2EiLCJ0YWciOiIifQ==?expires=1782776810&signature=a536f02d29c168a995696a0ccdc949fb99e30c540ffa1f796227ef7863de3871)

## Judgment text (excerpt)

001. ) .. Petitioner Versus 1. Deputy Commissioner of Income Tax-1(3)(1)) Aayakar Bhavan, M.K. Road, ) Mumbai - 400 020. ) 2. Principal Commissioner of Income Tax-1, ) Aayakar Bhavan, M.K. Road, ) Mumbai - 400 020. ) 3. National Faceless Assessment Centre, Delhi,) National Faceless Assessment Centre, ) New Delhi – 110 003. ) 4. Union of India ) Through the Secretary, Ministry of Finance,) Government of India, North Block, ) New Delhi - 110 001. ) .. Respondents ______________________________________________________ Mr. J. D. Mistri, Senior Advocate a/w Mr. Harsh M. Kapadia for the petitioner. Mr. Suresh Kumar for the respondents. ______________________________________________________ CORAM M.S. Sonak & Jitendra Jain, JJ. RESERVED ON: 3 March 2025 PRONOUNCED ON: 7 March 2025 JUDGMENT (Per Jitendra Jain, J):- 2 1.WP.2486.22(J).docx 1. Rule. The Rule is made returnable immediately at the request of and with the consent of the learned counsel for the parties. 2. This Petition challenges re-assessment notice under Section 148 of the Income-tax Act, 1961 (the Act) dated 30 March 2021 for the assessment year (AY) 2014-2015 and the re-assessment order passed pursuant thereto dated 28 March

https://niyam.ai/judgements/high-court/2025/march/tata-communications-limited-vs-deputy-commissioner-of-income-tax-1-3-1-and-3-ors