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2016 (5) TMI 293 - HC - Income TaxSummons - Evasion of tax on the earnings of the Petitioner in India as a result of the agreements signed by Mr. Ricky Martin with Sony Corporation of America (“SCA”) - Held that:- There is nothing brought on record by the ITD to show that there was a contract between the Petitioner and Mr. Ricky Martin in regard to his concert in Delhi on 6th December 1998. The ITD has also not denied that DNPL, the organiser of the concert, had no contract with the Petitioner. This writ petition has been pending since 1999 and there was a sufficient time for the ITD to have placed on record the outcome of the investigation which it was supposed to undertake pursuant to the impugned notices issued to the Petitioner. The counter affidavit was filed way back on 17th February 1999 at a stage when the investigation was still incomplete. Nothing has been placed on record in these seventeen years by the ITD to inform the Court of the consequent result of said investigation. In the circumstances, the Court is constrained to conclude that the case of the Petitioner as has been made out in the petition remains un-rebutted by the ITD. In particular the case of the Petitioner that it has no contract as such with Ricky Martin as it was not the organiser of his concert held on 6th December 1998 and therefore no part of the proceeds of the said concert came to the share of the Petitioner, has not been disputed by the Department. In the circumstances the Court quashes the impugned summons, notices, and letters and orders. The guarantee furnished by the Petitioner to the Department on 7th December 1998 shall stand discharged.
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