1 WP 411.11.sxw JPP IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION WRIT PETITION NO. 411 OF 2011 Ingram Micro Inc., USA. ... Petitioner. V/s. The Income-tax Officer, (International Taxation)-TDS-3, Mumbai. ... Respondents. Mr. Jamshed Mistry, Senior Advocate with Mr. N.I. Thakkar and Mr. Atul K. Jasani for the Petitioner. Mr. B.M. Chaterjee for the Respondents. CORAM : DR. D.Y. CHANDRACHUD & A.A. SAYED, JJ. 30 NOVEMBER 2011. P.C. :- A notice has been issued on 25 March 2010 to the Petitioner by the First Respondent under sections 201 and 201(1A) of the Income Tax Act, 1961. The Petitioner has already submitted its response by letters inter-alia dated 8 July, 29 July and 3 August 2010. The Petitioner seeks to question the jurisdiction of the Assessing Officer. 2. Counsel appearing on behalf of the Revenue has placed on the record a copy of the order dated 23 January 2009 passed by the Supreme Court in Vodafone International 2 WP 411.11.sxw Holdings B.V. V/s. Union of India (Petition for Special Leave to Appeal (Civil) 464 of 2009). 3. Counsel appearing on behalf of the Petitioner has no objection to the same course of action being followed in the present case requiring the Assessing Officer to determine the issue of Jurisdiction as a preliminary issue, following the directions issued by the Supreme Court in Vodafone (Supra). 4. We direct that the jurisdictional issue shall be determined by the First Respondent as a preliminary issue. In the event that a decision adverse to the Petitioner is taken, all the rights and contentions are kept open for espousing such remedies as are available in law. In the event that a decision adverse to the Petitioner is taken, no further steps to enforce the demand shall be taken for a period of two weeks from the date of the communication of the order. 5. The Petition is accordingly disposed of. There shall be no order as to costs. (Dr. D.Y. Chandrachud, J.) (A.A. Sayed, J.)