What did the High Court hold?

The petitioner filed a memo seeking permission to withdraw the writ petition. The court took the memo on record and dismissed the writ petition as withdrawn.

Vodafone South Limited filed a writ petition seeking to prevent the enforcement of a demand notice and to direct the respondents to consider their stay applications. The company had filed a statutory appeal before the Commissioner of Income Tax (Appeals).

What were the issues?

The primary issue was whether the demand notice should be enforced pending the disposal of the statutory appeal and whether the stay applications should be considered.

Vodafone South Limited vs The Deputy Director | Karnataka High Court 2015

IN THE HIGH COURT OF KARNATAKA AT BENGALURU

DATED THIS THE 9TH DAY OF APRIL, 2015

BEFORE

THE HON’BLE MR.JUSTICE ARAVIND KUMAR

WRIT PETITION NO.11809/2015(T-IT)

BETWEEN: VODAFONE SOUTH LIMITED (FORMERLY KNOWN AS VODAFONE SOUTH ESSAR LIMITED) MARUTHI INFOTECH CENTRE, NO.11/1, 12/1, KORAMANGALA, AMAR JYOTI LAYOUT, BENGALURU- 560071 REPRESENTED BY SENIOR MANAGER, SRI ANUJ KUMAR SINGH ..PETITIONER

(BY SRI.ARAVIND V CHAVAN, ADVOCATE)

AND:

1.THE DEPUTY DIRECTOR OF INCOME TAX INTERNATIONAL TAXATION, CIRCLE-I(1) NO.14/3A, 6TH FLOOR, RASHTROTHANA BHAVAN, NRUPATHUNGA ROAD, BENGALURU-560001

2 2.DIRECTOR OF INCOME TAX INTERNATIONAL TAXATION, NO.14/3A, 6TH FLOOR, RASHTROTHANA BHAVAN, NRUPATHUNGA ROAD, BENGALURU-560001

3.THE COMMISSIONER OF INCOME TAX (APPEALS)-12 NO.14/3, RASHTROTHNA BHAVAN, 5TH FLOOR, NRUPATHUNGA ROAD, BENGALURU-560001 ..RESPONDENTS

THIS WRIT PETITION IS FILED UNDER ARTICLES 226 & 227 OF CONSTITUTION OF INDIA PRAYING TO:

DIRECT THE RESPONDENTS NOT TO ENFORCE THE DEMAND NOTICE ISSUED BY THE R-1 DATED:18.02.2015 ANNEXURE-C AND LETTER DATED:11.03.2015 ANNEXURE- D, PENDING DISPOSAL OF THE STATUTORY APPEAL FILED BEFORE THE COMMISSIONER OF INCOME TAX[APPEALS]- 12 FOR THE ASSESSMENT YEAR 2014-15.

DIRECT THE R-1 AND R-3 TO CONSIDER THE APPLICATION FOR STAY FILED BEFORE THE R-1 DATED:16.03.2015 VIDE ANNEXURE-G AND BEFORE THE R-3 DATED:16.03.2015 VIDE ANNEXURE-F FOR THE ASSESSMENT YEAR 2014-15.

THIS WRIT PETITION COMING ON FOR ORDERS THIS DAY, THE COURT MADE THE FOLLOWING:

3 ORDER

Memo is filed seeking permission of the court to withdraw the above writ petition. Memo is placed on record. Writ petition is dismissed as withdrawn.

Sd/- JUDGE

SBN

VODAFONE SOUTH LIMITED vs. THE DEPUTY DIRECTOR

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