COMMISSIONER OF INCOME TAX vs. VODAFONE DIGILINK LTD.(FORMERLY KNOWN AS VODAFONE ESSAR DIGILING LIMITED)

ITA/316/2018HC RajasthanRJHC02099841201805 February 2019Author: MUNISHWAR NATH BHANDARI,G R MOOLCHANDANI2 pages

AI SummaryDismissed

What did the High Court hold?

The High Court dismissed both appeals filed by the Revenue. The Court noted that a co-ordinate bench had previously decided the same issue adversely to the Revenue in the cases of Commissioner of Income Tax (TDS), Jaipur Vs. M/s Bharti Hexacom Ltd. and Commissioner of Income Tax (TDS), Jaipur Vs. M/s Vodafone Digilink Ltd. The Revenue's counsel fairly referred to these orders and did not press the present appeals. The High Court held that the present appeals are to be governed by the judgments in the aforementioned cases. The operative direction was to dismiss the appeals.

What were the facts?

These are two appeals filed by the Commissioner of Income Tax, TDS, Jaipur (the Revenue) against Vodafone Digilink Ltd. (the Assessee). The appeals challenge orders passed by the Income Tax Appellate Tribunal (ITAT). The specific assessment years are not mentioned in the provided text. The appeals were heard by the High Court of Judicature for Rajasthan, Bench at Jaipur. The Revenue's counsel acknowledged that a co-ordinate bench of the same High Court had already decided the same issue adversely to the Revenue in similar cases involving Bharti Hexacom Ltd. and Vodafone Digilink Ltd.

What were the issues?

1. Whether the issue decided by the co-ordinate bench in the case of Commissioner of Income Tax (TDS), Jaipur Vs. M/s Bharti Hexacom Ltd. and Commissioner of Income Tax (TDS), Jaipur Vs. M/s Vodafone Digilink Ltd. governs the present appeals. Contentions: Assessee: Not recorded in the judgment. Revenue: The Revenue's counsel conceded that the issue in the present appeals is identical to those decided in the aforementioned cases against the Revenue. Therefore, the Revenue accepted that the present appeals should also be dismissed in line with the previous decisions.

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Income Tax Appeal No. 316/2018 Commissioner Of Income Tax, T.D.S. Jaipur NCR Building Statue Circle C-Scheme Jaipur ----Appellant Versus Vodafone Digilink Ltd.(Formerly Known As Vodafone Essar Digiling Limited), 5Th Floor Gaurav Tower Malviya Nagar Jaipur (Raj) ----Respondent Connected With D.B. Income Tax Appeal No. 253/2018 Commissioner Of Income Tax, T.D.S. Jaipur NCR Building, Statue Circle, C-Scheme, Jaipur ----Appellant Versus Vodafone Digilink Ltd., (Formerly Known As Vodafone Essar Digilink Limited) 5Th Floor, Gaurav Tower, Malviya Nagar, Jaipur (Raj.) ----Respondent For Appellant(s) : Mr. Daksh S. Pareek For Respondent(s) : Mr. Anant Kasliwal HON'BLE MR. JUSTICE MUNISHWAR NATH BHANDARI HON'BLE MR. JUSTICE G R MOOLCHANDANI

Order 05/02/2019 Learned counsel for the appellant is fair enough to refer order passed by the Co-ordinate Bench where the same issue has already been decided adverse to the revenue in the case of (Commissioner of Income Tax (TDS), Jaipur Vs. M/s Bharti Hexacom Ltd.) D.B. Income Tax Appeal No. 89/2018 decided vide

(2 of 2) [ITA-316/2018] order dated 24.07.2018 and also in the case of (Commissioner of Income Tax (TDS), Jaipur Vs. M/s Vodafone Digilink Ltd.) D.B. Income Tax Appeal No. 189/2018 decided vide order dated 28.08.2018 In view of the aforesaid, these appeals are also dismissed. These cases are to be governed by the Judgments of this Court in the case of M/s Bharti Hexacom Ltd. and M/s Vodafore Digilink Ltd. (Supra). A copy of this order be placed in connected file. (G R MOOLCHANDANI),J (MN BHANDARI),J TN/Aks/-39-40

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