THE COMMISSIONER OF INCOME TAX vs. M/S VODAFONE MOBILE SERVICES LTD (VMSL)

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ITA/417/2018HC KarnatakaKAHC01055551201818 October 2019Bench: RAVI MALIMATH,ASHOK S.KINAGI3 pages
AI SummaryDismissed

What did the High Court hold?

The appellants' counsel filed a memo seeking to withdraw the appeal with liberty to file a writ petition. The Court, in terms of the memo, dismissed the appeal as withdrawn.

What were the facts?

The Commissioner of Income-Tax and Deputy Director of Income-Tax filed an appeal 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 withdrawal of the appeal by the appellants, with a request for liberty to pursue alternative remedies.

Which sections of the Income-tax Act were involved?

Section 260-A

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.417 OF 2018

BETWEEN:

1.

THE COMMISSIONER OF INCOME-TAX INTERNATIONAL TAXATION 7TH FLOOR, BMTC BUILDING 80 FEET ROAD, KORMANGALA BENGALURU-560 095.

2.

THE DEPUTY DIRECTOR OF INCOME-TAX INTERNATIONAL TAXATION CIRCLE-1(1), PRESENT ADDRESS JCIT, INTERNATIONAL TAXATION CIRCLE-2(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 (VMSL) (FORMERLY M/S. VODAFONE SOUTH LIMITED AMALGAMATED WITH VMSL)

2 MARUTHI INFOTECH CENTRE 11/1, 12/1, KORAMANGALA AMAR JYOTI LAYOUT BENGALURU-560 071 PAN: AABCB 5847L. …RESPONDENT

(BY MS. JOMOL JOY, ADVOCATE FOR SRI: ADITYA V. BHAT, ADVOCATE)

THIS INCOME TAX APPEAL IS FILED UNDER SECTION 260-A OF INCOME TAX ACT 1961, ARISING OUT OF ORDER DATED 02.01.2018 PASSED IN SP NO.296/BANG/2017 (IN IT(TP)A NO.1161/BANG/2015), FOR THE ASSESSMENT YEAR 2014-2015, 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.296/BANG/2017 (IN IT(TP)A NO.1161/BANG/2015), DATED 02.01.2018 FOR ASSESSMENT YEAR 2014-2015, VIDE ANNEXURE-F AND CONFIRM THE ORDER OF THE APPELLATE COMMISSIONER CONFIRMING THE ORDER PASSED BY THE JOINT COMMISSIONER OF INCOME TAX, INTERNATIONAL TAXATION, CIRCLE-2(1), BENGALURU.

*****

THIS INCOME TAX APPEAL COMING ON FOR ADMISSION THIS DAY, RAVI MALIMATH J., DELIVERED THE FOLLOWING:

3 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/-

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