CAPGEMINI TECHNOLOGY SERVICES INDIA LTD vs DEPUTY COMMISSIONER OF INCOME TAX AND ORS

Judgment text excerpt

1.wp.16068.2024.doc IN THE HIGH COURT OF JUDICATURE AT BOMBAY CIVIL APPELLATE JURISDICTION WRIT PETITION NO.16068 OF 2024 Capegemini Technology Services India Ltd .. Petitioner Versus Deputy Commissioner of Income Tax, Circle- 1(1), Pune & Ors. .. Respondents Mr.Dharan V. Gandhi a/w Aanchal Vyas, Advocates for the UTKARSH KAKASAHEB Petitioner. BHALERAO Digitally signed by UTKARSH KAKASAHEB Mr.Arjun Gupta (through V.C.), Advocate for Respondent BHALERAO Date: 2026.04.01 14:11:26 +0530 Nos.1 and 3. CORAM : B. P. COLABAWALLA & FIRDOSH P. POONIWALLA, JJ. DATE : MARCH 24, 2026 ORAL JUDGMENT:- (PER B. P. COLABAWALLA, J.) 1. Rule. Respondents waive service. With the consent of parties, Rule made returnable forthwith and heard finally. 2. By this Petition under Article 226 of the Constitution of India, the Petitioner challenges the alleged outstanding demands of Rs.3,28,785/- for A.Y.2001-02, Rs.1,24,577/- for A.Y.2002-03 and Rs.28,87,714/- for A.Y.2003-04 and the recovery notice dated Page 1 of 43 MARCH 24, 2026 Utkarsh 1.wp.16068.2024.doc 05.02.2023 issued under Section 220 of the Income Tax Act, 1961 (“the IT Act”). 3. Brief facts of the case are as follows:- (a) Vide an order dated 16.05.2007, passed by the Delhi High Court in Company Petition No.49-51 of 2007, Flextronics Software Systems Limited (“erstwhile entity”) got amalgamated with Kappa Investment Limited. The name of the said company was subsequently changed to Aricent Technologies (Holdings) Limited. Thereafter, M/s.Aricent Technologies (Holdings) Limited got amalgamated with the Petitioner vide order dated 23.12.2022 of the National Company Law Tribunal, Mumbai Bench in CP (CAA)/183/MB/2022 and CA (CAA) /56/MB/2022. (b) In February 2023, the Petitioner received a notice under Section 220 of the Act [dated 05.02.2