THE COMMISSIONER OF INCOME TAX vs. M/S VODAFONE
What did the High Court hold?
The appellants' counsel filed a memo seeking to withdraw the appeal with liberty to challenge the impugned order by filing a writ petition. The High Court dismissed the appeal as withdrawn, granting the liberty sought.
What were the facts?
The Commissioner of Income-Tax filed an appeal before the High Court against an order of the Income-Tax Appellate Tribunal. The appeal was filed under Section 260-A of the Income Tax Act, 1961.
What were the issues?
The primary issue was the appellant's request to withdraw the appeal and pursue alternative remedies.
Which sections of the Income-tax Act were involved?
AI-generated summary — verify with the full judgment below
1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU
ON THE 18TH DAY OF OCTOBER, 2019
BEFORE
THE HON'BLE MR. JUSTICE RAVI MALIMATH
AND
THE HON’BLE MR. JUSTICE ASHOK S. KINAGI
INCOME TAX APPEAL NO.414 OF 2018
BETWEEN:
THE COMMISSIONER OF INCOME-TAX INTERNATIONAL TAXATION 7TH FLOOR, BMTC BUILDING 80 FEET ROAD, KORMANGALA BENGALURU-560 095.
THE DEPUTY COMMISSIONER OF INCOME-TAX INTERNATIONAL TAXATION CIRCLE-1(1), 4TH FLOOR, BMTC BUILDING 80 FEET ROAD, KORMANGALA BENGALURU-560 095. ...APPELLANTS
(BY SRI: JEEVAN J. NEERALGI, ADVOCATE FOR SRI: K.V. ARAVIND, ADVOCATE)
[AND: M/S. VODAFONE MOBILE SERVICES LIMITED MARUTHI INFOTECH CENTRE 11/1, 11/2, KORAMANGALA AMAR JYOTI LAYOUT BENGALURU-560 071. …RESPONDENT (BY MS. JOMOL JOY, ADVOCATE FOR SRI: ADITYA V. BHAT, ADVOCATE)
2 THIS INCOME TAX APPEAL IS FILED UNDER SECTION 260-A OF THE INCOME TAX ACT 1961, ARISING OUT OF ORDER DATED 05.02.2018 PASSED IN S.P.NO.18/BANG/2018 (IN IT(TP)A NO.1160/BANG/2015), FOR THE ASSESSMENT YEAR 2013-2014, VIDE ANNEXURE-G, PRAYING THIS HON'BLE COURT TO FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW STATED ABOVE; ALLOW THE APPEAL AND SET ASIDE THE ORDERS PASSED BY THE INCOME-TAX APPELLATE TRIBUNAL, BENGALURU
IN S.P. NO.18/BANG/2018 (IN IT(TP)A NO.1160/BANG/2015), DATED 05.02.2018 FOR ASSESSMENT YEAR 2013-2014, VIDE ANNEXURE-G AND CONFIRM THE ORDER OF THE APPELLATE COMMISSIONER CONFIRMING THE ORDER PASSED BY THE DEPUTY COMMISSIONER OF INCOME TAX, INTERNATIONAL TAXATION, CIRCLE-1(1), BENGALURU.
*****
THIS INCOME TAX APPEAL COMING ON FOR ADMISSION THIS DAY, RAVI MALIMATH J., DELIVERED THE FOLLOWING:
JUDGMENT
A memo is filed by the appellants’ Counsel seeking to withdraw the appeal with a liberty to challenge the impugned order by filing the writ petition.
In terms of the said memo, the appeal is dismissed as withdrawn. The liberty as sought for is granted.
Sd/-
Sd/- JUDGE
JUDGE
*bgn/-
More judgments on Section 260-A
- Rijwan vs Income Tax OfficerITA/3/202023 Sept 2026
- Manoj Gupta vs Commissioner of Income Tax (Appeals)…ITA/243/202618 Sept 2026
- Rajesh Kumar Gupta vs Income Tax Officer, JammuITA/20/20142 Apr 2026
- Late Shri Gopaliyengar Madabushi Muralidhar vs The Income Tax OfficerITA/16/202526 Feb 2026
- Shri K. Samba Siva Rao ( HUF), Hyd vs I.T.O., HydITTA/181/20109 Feb 2026
Recent GST High Court judgments
Search GST case law →- Shri Yaras Suresh Babu Prabhu Kumar vs. The Union Of INDIATelangana · 27 Oct 2026
- Santa Singh vs. SuperintendentUttarakhand · 27 Oct 2026
- Azaad Builders vs. Assistant Commissioner SGSTUttarakhand · 27 Oct 2026
- Ganesh Trimbak Saraf And Another vs. The State Of Maharashtra And AnotherBombay · 26 Oct 2026
- M/S Monolith Resorts Private Limited vs. The CommissionerUttarakhand · 26 Oct 2026