Capegemini Technology Services India Ltd Vs DCIT (Bombay High Court)
n Capegemini Technology Services India Ltd Vs DCIT, the Bombay High Court dealt with a writ petition challenging outstanding income tax demands for AYs 2001-02, 2002-03, and 2003-04, along with a recovery notice issued under Section 220 of the Income Tax Act. The petitioner sought quashing of the demands and recovery proceedings on the ground that no valid assessment, rectification, or intimation orders creating such demands had ever been furnished.
The dispute arose after the petitioner received a recovery notice dated 05.02.2023 demanding amounts of Rs.3,28,785/- for AY 2001-02, Rs.1,24,577/- for AY 2002-03, and Rs.28,87,714/- for AY 2003-04. The notice was issued in the name of an erstwhile entity, Flextronics Software Systems Limited, which had subsequently amalgamated with other entities and ultimately with the petitioner pursuant to orders of the Delhi High Court and National Company Law Tribunal.
The petitioner contended that it had no knowledge of the alleged demands and therefore filed applications under the Right to Information Act seeking copies of the underlying orders. In response, the department stated that for AYs 2001-02 and 2002-03 the demands arose from rectification/intimation orders but failed to provide copies of such orders, furnishing only illegible screenshots of computation sheets. For AY 2003-04, the department stated that records were unavailable. Although appellate directions were issued under the RTI Act directing supply of complete information, no orders were produced.
