PRAKASH KRISHNA, J. - (1.) CHALLENGING the legality, validity and propriety of the orders dated 31st of March, 2011 passed by the Income Tax Officer, International Taxation, (TDS) NOIDA, Respondent no.1 herein, covering a period of six years spread over financial years 2004-2005, 2009-2010 in a proceeding under section 201 of the Income Tax Act creating an aggregate demand of Rs.4,739/- Crores [(inclusive of interest under section 201 (1A)] of the Act, the present bunch of writ petitions have been preferred.
(2.) THE Income Tax Officer, International Taxation, TDS under the impugned order treated the assessee as assessee deemed in default for failure to deduct tax at source from payments other than the royalty and fee for technical services, made to non residents towards the price of raw material, stores, motor parts and supply of motorcars by the assessee's parent company at Japan and associate enterprises (hereinafter referred to as AEs). All these petitions were heard together and are being disposed of by a common judgment as the learned counsel for the parties jointly agreed that the common questions of law and fact are involved in these petitions.
(3.) WITH the consent of the learned counsel for the parties and after giving notice to the learned standing counsel for the Department, the petitions were heard finally at the admission stage itself, the pleadings having been completed.;