Iano:1Of2 018 v. A. Siva Kartkeya

IN THE HIGH COURT FOR THE STATE OF TELANGANAAT HYDERABAD TUESDAY ,THE THIRD DAY OF SEPTEMBERTWO THOUSAND AND TWENTY FOUR rHE HoN,BLE r"*T58rtf,l. suJoy pAUL rHE HoN,BLE sRrJUSrcE RAJESHWAR RAo"lil?ro*o"u "lil?ro*o"u INCOME TAX TRIBUNAL APPEAL NO: 279 0F 2018 lncome tax Tribunal Appeal under section 260-4 of the lncometaxAct, 1961,against the order of the rncome Tax Appeilate Tribunar, Hyderabad Bench ,,8,, ,Hyderabad in lrA No. 4otHyd/2018 for Assessment year 2015 _16 i.e. 01-10_2014to 31-03-2015) dated 30-05-20r8 preferred against the order of the commissionerof lncome Tax (Appeats)-8, Hyderabad dated 30-11-20.t7 in lrA No. 0295/clr (A) _8/ Hydl2016-17 preferred against the order of the Asst. commissioner of rncomeTax , TDS Circte -2 (.1) , Hyderabad dated 27_02_2017 pan: Between: [\//s. Vodafone Mobire Services Lrmited, (Formerrv Mis. Vodafone south Limited 1-10-178, Varun Towers-ll, 6th Floor, e"'grrpui, H",/j"rrOaO_ SO6'Oi6: il;";;;") ...APPELLANT AND Assistant commissioner of rncome Tax, TDS circre - 2(r), Hyderabad, 4rh Froor, A-Block, l.T. Towers, A.C. Guards, HyOeraOa-O-_-S0O 001, fifri'lgin;--, ...RESPONDENT IANO:1OF2 018 Petition under section 151 cpc praying that in the crrcumstances stated inthe affidavit fired in support of the petition, t""Higr, court may o. pLr.Loio Jir""tthe Respondent not to take any coercive steps" for the reclvery or tnu taLn""alleged demand, pending disposal of the above appeal and passthe affidavit fired in support of the petition, t""Higr, court may o. pLr.Loio Jir""tthe Respondent not to take any coercive steps" for the reclvery or tnu taLn""alleged demand, pending disposal of the above appeal and pass Counsel for the Appellant: SRl. A. V. A. SIVA KART|KEYA Counsel for the Respondent: Sri A. RAMA I{RISHNA REDDY, representingSTi RADHA KRISHNA The Court delivered the following Judgment : t THE HONOURABLE SRI AND THE HONOURABLE SRI I.T.T.A.No.279 OF 2018 JUDGMENT:[(per ][Hut'ble ][Justice ][Sujoy ][Paul)] . Sri A.V.A.Siva Kartikeya, learned counsel for thc appellant,Sri A.Rama Krishna [Reddy, ][learned counsel representing ][Sri ][Radha]Krishna, learned cou nsel for [the respondent.]2. Witl-r the cons( nt, hnally heard.3. Learned counsei for the appellant, [at ][thc ][outset, ][bv ][placing]reliance on the [juclgment ]of Hon'ble Supreme [Cor.rrt ][in ][Bharati]Cellular Ltd., v. Assistant Commissioner of [Income ][Taxl ][submits]that singular point irvolved in this [matter ][is ][no ][more ][res inteclra ][and]curtains are final1y rlrawn by the Hon'ble [Supreme Clourt ][rn ][the ][said]case. It is submitterl that the stand of the [petitioner ][u'as ][thc ][rctivity]in question is a sal:, [whereas ]the [respondents ][are trcating ][it ][to ][be]"commission". Since, the Hon'ble Supreme Cour[ [has ][decicled ][the]aforesaid point in f:rl.our of assessees, the [impugned ][order ][ma1' ][be ][set]aside.Sri A.Rama Krishna [Reddy, ][learned counsel representing ][Sri ][Radha]Krishna, learned cou nsel for [the respondent.]2. Witl-r the cons( nt, hnally heard.3. Learned counsei for the appellant, [at ][thc ][outset, ][bv ][placing]reliance on the [juclgment ]of Hon'ble Supreme [Cor.rrt ][in ][Bharati]Cellular Ltd., v. Assistant Commissioner of [Income ][Taxl ][submits]that singular point irvolved in this [matter ][is ][no ][more ][res inteclra ][and]curtains are final1y rlrawn by the Hon'ble [Supreme Clourt ][rn ][the ][said]case. It is submitterl that the stand of the [petitioner ][u'as ][thc ][rctivity]in question is a sal:, [whereas ]the [respondents ][are trcating ][it ][to ][be]"commission". Since, the Hon'ble Supreme Cour[ [has ][decicled ][the]aforesaid point in f:rl.our of assessees, the [impugned ][order ][ma1' ][be ][set]aside. 4. Learned cour: sel for the respondent fairly [submitted ][that]singular point above indeed covered by the [recent ][judgrrLent in]Bharati Cellular Ltd's case supra. 5. Resultantly, t-L e impugned order is set aside. t\ 6. Accordingly, the Appcal is allowecl, No costs. Interlocutotvapplications, if any pencling, shall also stand closed. Sd/- K. SRINIVASA RAOJOINT REGISTRAR -/ //TRUE COPY// SECTION OFFICER To 1The lncome Tax [Appellate ][Tribunal, Hyderabad ][Bench ]["8" ][, ][Hyderabad]2The Commissioner [of ][lncome ][Tax (Appeals)-8, ][Hyderabad]2The Commissioner [of ][lncome ][Tax (Appeals)-8, ][Hyderabad] 3The Asst. Commissioner [of ][lncome ][Tax ][, ][TDS Cicle ][-2 ][(1) ][, ][Hyderabad] 4One CC to SRl. [A. V. ][A. ] [Advocate ][ ] AOne CC to SRI [, ][Advocate ][(OPUC)]ClTwo CD CoPiesClTwo CD CoPies clu^ HIGH COURT DATED:O31O912024 JUDGMENT ITTA.No.279 of 2018 AI-LOWING ]'HE ITT-\WITFIOTJ'f COSTS A,l?'@rq\t0[w]