Alcatel-Lucent Shanghai Bell Co. Ltd. Through Mr. Nitin Gupta Authorized Signatory vs. Assistant Director Of Income Tax

SUPREME COURT OF INDIA RECORD OF PROCEEDINGS

Petition(s) for Special Leave to Appeal (C)......CC No(s). 12053/2015

(Arising out of impugned final judgment and order dated 12/01/2015 in ITA No. 387/2014 passed by the High Court Of Delhi At New Delhi)

DIRECTOR OF INCOME TAX INTERNATIONAL TAXATION Petitioner(s)

VERSUS

GE JAPAN LTD.

Respondent(s)

(with appln. (s) for c/delay in filing SLP and office report)

WTTH

S.L.P.(C)...CC No. 12104/2015 (With appln.(s) for c/delay in filing SLP and Office Report)

S.L.P. (C)...CC No. 12107/2015 (With appln.(s) for c/delay in filing SLP and Office Report)

S.L.P.(C)...CC No. 12128/2015 (With appln.(s) for c/delay in filing SLP and Office Report)

S.L.P. (C) ... CC No. $12130/2015$ (With appln.(s) for c/delay in filing SLP and Office Report)

S.L.P. (C) ... CC No. $12213/2015$ (With appln.(s) for c/delay in filing SLP and Office Report)

S.L.P. (C) ... CC No. $12497/2015$ (With appln.(s) for c/delay in filing SLP and Office Report)

S.L.P. (C) ... CC No. 12609/2015 (With appln.(s) for c/delay in filing SLP and Office Report)

S.L.P. (C) ... CC No. $12622/2015$ (With appln.(s) for c/delay in filing SLP and Office Report)

Date : $13/07/2015$ These petitions were called on for hearing today.

$CORAM :$

HON'BLE MR. JUSTICE A.K. SIKRI HON'BLE MR. JUSTICE ROHINTON FALI NARIMAN For Petitioner(s) Mr. K. Radhakrishnan, Sr. Adv. Mrs. Anita Sahani, Adv. Mr. Rajat Singh, Adv. Mrs. Anil Katiyar,Adv. For Respondent(s)

Mr. Sachit Jolly, Adv. Mr. Rahul Satija, Adv. Ms. B. Vijayalakshmi Menon, AoR.

UPON hearing the counsel the Court made the following O R D E R

Delay condoned.

Learned counsel appearing for the respondent has brought to our notice some other special leave petitions raising identical issues which were dismissed by this Court. In view thereof, these special leave petitions are also dismissed.

We may only place on record that the High Court has protected the interests of the Revenue by observing that the payer will be regarded an assessee-in-default on failure to discharge the obligation to deduct tax under Section 201 of the Income Tax Act, 1961 and in that case the consequence will be that the interest can be recovered for the said defaulter.

(Ashok Raj Singh) (Suman Jain) Court Master Court Master