Principal Commissioner of Income Tax 5, Mumbai v. Vodafone Idea Ltd
Case at a glance
Provisions considered
- Limitation Act, 1963 s. 14
Key paragraphs
- Para 22. We, accordingly, dispose of the proceedings as withdrawn with liberty to the applicant/appellant to file appropriate proceedings before the Delhi HighCourt. All contentions of the parties are expressly kept open, including the benefit of Section 14 of Limitation Act, which may be available to…
Judgment
305, 317 & 318.IA1938_2026.DOCVidya AminIN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTIONINTERIM APPLICATION NO. 1938 OF 2026ININCOME TAX APPEAL (L) NO. 18895 OF 2024a/w.INTERIM APPLICATION NO. 3423 OF 2026ININCOME TAX APPEAL (L) NO. 18899 OF 2024a/w.INTERIM APPLICATION NO. 3424 OF 2026ININCOME TAX APPEAL (L) NO. 18904 OF 2024 Principal Commissioner of Income Tax 5, Mumbai… Applicant/AppellantVs.Vodafone Idea Ltd.… Respondent _________Mr. Vikas T. Khanchandani for the applicant/appellant. Mr. Sachit Jolly, Senior Advocate a/w. Mr. Jitendra Singh, Shivali Mhatre and Rajesh Gaikwad for the respondent.__________CORAM:G. S. KULKARNI &DR. NEELA GOKHALE, JJ.DATE:28 AUGUST, 2026.P.C.
Learned counsel for the applicant/appellant, in view of the objection raised on behalf of the respondent, fairly states that the Interim Applications as also the Income-tax Appeals would be withdrawn and would be filed before the Delhi High Court.
We, accordingly, dispose of the proceedings as withdrawn with liberty to the applicant/appellant to file appropriate proceedings before the Delhi HighCourt. All contentions of the parties are expressly kept open, including the benefit of Section 14 of Limitation Act, which may be available to the applicant in taking further appropriate steps. (DR. NEELA GOKHALE, J.)(G. S. KULKARNI, J.)Page 1 of 128 August, 2026
Precedent status how later indexed judgments have treated this case
No known negative treatment found in the Courts & Cases corpus.
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