Idea Cellular Limited v. Assistant Commissioner Of Income Tax

$~37 *IN THE HIGH COURT OF DELHI AT NEW DELHI+ITA 959/2018 IDEA CELLULAR LIMITED ..... Appellant Through:Mr. Ajay Vohra, Sr. Adv.with Mr.Sayaree Basu Malik and Ms. MithilaLalit, Advs.Sayaree Basu Malik and Ms. MithilaLalit, Advs. versus ASSISTANT COMMISSIONER OF INCOME TAX ..... Respondent Through:Mr. Ashok K. Manchanda, Sr.Standing Counsel with Mr. Aditya,Adv.Standing Counsel with Mr. Aditya,Adv. CORAM:HON'BLE MR. JUSTICE SANJIV KHANNAHON'BLE MR. JUSTICE ANUP JAIRAM BHAMBHANIO R D E R%02.11.2018 Counsel for the parties state that the issue raised in the present appealis covered by decision in Commissioner of Income Tax vs. Idea CellularLimited, 2010 189 TAXMAN 118 (Delhi). It is also accepted by the counsel for the parties that the said decisionis subject matter of an appeal which is pending before the Supreme Court. Counsel for the parties further state that the ruling and decision of theSupreme Court would equally apply to the present appeal. The statement made is in consonance with Section 158A and 158AAof the Income Tax Act, 1961, though these provisions are not strictly applicable. In case of any difficulty, it will be open to the parties to fileapplication in this appeal after the decision of the Supreme Court.Recording the aforesaid, the appeal is disposed of. SANJIV KHANNA, J NOVEMBER 02, 2018/uj ANUP JAIRAM BHAMBHANI, J