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2011 (4) TMI 790 - DELHI HIGH COURTDraft assessment - Notice u/s 147/148 of the Income-tax Act, 1961 was issued to Sprint International Holdings Inc., but the draft assessment order, Annexure P-24 to the writ petition, the name of the assessee has been mentioned as Sprint Communication Company LP through Sprint International Holdings Inc. (Liaison Office) - The re-assessment proceedings have not initiated against the petitioner and no notice u/s 147/148 of the Act has been issued to the petitioner - The re-assessment proceedings have not initiated against the petitioner and no notice u/s 147/148 of the Act has been issued to the petitioner - The draft assessment order, therefore, cannot be passed against the petitioner, and the petitioner cannot be compelled to participate in proceedings u/s 144C of the Act. There is lack of jurisdiction - This court has not quashed the reassessment notice issued u/s 147/148 of the Act - The interim stay order passed will be treated as passed in the case of the petitioner and the proceedings initiated pursuant to the notices issued u/s 147/148 against Sprint International Holding Inc - The writ petitions are disposed of - There will be no order as to costs.
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