MPHASIS LIMITED Vs. DEPUTY COMMISSIONER OF INCOME-TAX

JUDGEMENT

(1.) The petitioner has filed the present Writ Petition for issue of a writ in the nature of mandamus to direct the respondent No.1 not to recover the disputed taxes mentioned in the order dated 26.12.2016 vide Annexure-G1 for the assessment year 2009-10 till disposal of the application pending before the competent authorities under Mutual Agreement Procedure; to direct the respondent No.1 not to recover the disputed taxes mentioned in the assessment order dated 26.12.2016 as per Annexure-G1 for the assessment year 2009-10 till disposal of appeals filed before the Commissioner of Income Tax (Appeals); to direct the respondents not to take nay coercive steps for recovery of disputed taxes and further, to direct the respondents not withhold any refunds otherwise due to the petitioner for the impugned year or other years.

(2.) It is the case of the petitioner that the petitioner is engaged in the business of software development and maintenance services ("Information Technology/IT"), IT enabled services (ITeS) and Infrastructure Technology outsourcing ('ITO'). Accordingly he has filed return of income for the assessment year 2009-10 on 30.09.2009 declaring total income of Rs. 45,78,65,652/-. The return of income filed by the petitioner was selected for scrutiny and statutory notice under Section 143(2) were issued. The petitioner filed the details called for by the Assessing Officer from time to time. The petitioner filed objection to the draft assessment order before the Dispute Resolution Panel and the DRP passed the order.

(3.) Subsequently, the Additional Commissioner of Income Tax passed the final assessment order on 31.02014 under Section 143(3) read with Section 144C(13) of the Act determining the total income of the petitioner at Rs. 524,81,23,820/-and total tax payable as per the assessment order at Rs. 191,88,91,064/-. Aggrieved by the said assessment order the petitioner has filed an appeal before the Tribunal and the same is pending. The petitioner also filed an application under Section 154 of the Act against the assessment order dated 31.02014. The Assessing Officer, by order dated 17.10.2014 determined the total income of the petitioner at Rs. 302,91,01,348/- and total tax payable is at Rs. 44,05,30,063/-.