The Bombay High Court, on Thursday has stayed a notice send by the Income Tax Department against Uber India demanding Rs. 109 crores tax dues.
The Uber India Systems Pvt. Ltd. has challenged two orders dated 7th February 2018 passed under Section 201 (1) / 201 (1A) of the Income Tax Act, 1961 in respect to Assessment Year 2016-17 and 2017-18. The Petition also challenges consequent two demand notices dated 7th February 2018 issued under Section 156 of the Act.
A division bench of Justice M S Sanklecha and Justice Riyaz Chagla have stayed the notice until March 1 and sought a reply from the department.
While staying the demand Notice, the Bombay High Court observed that, “Prima facie, the impugned orders dated 7th February 2018 have been passed in breach of principles of natural justice. The Assessing Officer had issued a show cause notices under Section 201 (1) on 5th February 2018 to the Petitioner inter alia calling for information / document on or before 9th February 2018. However, the impugned orders were passed prior to 9th February 2018 i.e. on 7th February 2018 i.e. before the time expired for the Petitioner to submit the documents”.
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