Itta/696/2014 Of Idea Cellular Ltd v. The Commissionr Of Income Tax (Tds)
High Court
06 Sep 2021 In favour of: Revenue
Forum / Bench
High Court · taphc
Parties
Itta/696/2014 Of Idea Cellular Ltd v. The Commissionr Of Income Tax (Tds)
Date of order
06 Sep 2021
Assessment year(s)
—
Outcome
Dismissed
The order — as passed by the High Court
Case summary
In Itta/696/2014 Of Idea Cellular Ltd v. The Commissionr Of Income Tax (Tds), the High Court (2021) dismissed the appeal. The decision went in favour of the Revenue.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
Sections referenced in this judgment
IN THE HIGH COURT FOR THE STATE TELANGANAAT HYDERABAD
N/ONDAY, THE SIXTH DAY TWO THOUSAND AND TWENTY
PRESENTTHE HON'BLE THE ACTING [CHIEF JUSTICE SRI M.S.RAMACHANDRA RAO]ANDTHE HON'LE SRI JUSTICE [T,VINOD KUMAR]
NO. 10F 201IN/ANDINCOME TAX TR IBUNAL APPEAL [NO: 696][ o][ F ][2014]
(lncome Tax Tribunal Appeal Under section [260 ] [of ][the ][lncome Tax ][Act, ][1961]of the lncome Tax Act, against [the ][order ][of ][the ][lncome ][Tax ][Appellate ][Tribunal,]Hyderabad Bench ' A Hyderabad in ITA No. [1084 ]/ [Hyd ][12011 for ][assessment Year]" 2005-06 dated [preferred ][against ][the ][order ][of ][the ][commissioner ][of ][lncome ][Tax](Appeals )-ll Hyderabad in l.T.A. [No.0259 ][/ ][clT ][(A) ]-ll [/ ][09.10 ][dated ][25-03.201,1]preferred against the order of the Asst. [Commissioner ][of ][lncome ][Tax, Circle ]['14 ][(2)']Hyderabad TAN No. HYD ['100916G ][dated 31-'12-200$]
Between:
IDEA CELLULAR LTD., [a ][company ][incorporated under ][the_companie^s Act,. ][1956 ][,]hu;i;glG R;gisterJO [Otfice at ][#'Ploino. ][18, ][Sunan ][T_owers, ][Sector 11, Gandhi.Nagar,]:AZOri anO tircle office [at ][kLX ][Estate, ][3rd ][Floor, ][Fateh ][Maidan ]_Road, [Hyderabad]SOOOOi n"p. OV i[s Au[norised [Representative, ][Mr.Giridhar ][Rao, ][lvlanager Legal ][and]Authorised Signatory
...APPELLANT
AND
The Commissioner of [lncome Tax (TDS), ][lT ][Towers' ][A.C ][Guards, Hyderabad']
...RESPONDENT
lA NO: 1 OF 2021
Petition under section 151 [CPC praying ][that ][in ][the circumstances stated ][in the]affidavit filed in support of the [petition, ][the ][High ][court ][may be pleased ][to ][permit ][the]Appellant to withdraw the [present ][appeal ][in ITTA No. 696 of 2014']
Counsel for the Appellant: [T. ]
Counsel for the Respondent: [B, ]
The Court made the following:
HONOURABLE THE ACTING SRI M.S.RAMACHANDRA
AND
HONOURABLE SRI JUSTICE [T.VINOD ]
I.A. No. 1 of 2O2lIN/ANDLT.T.A. No.696 OF 2014
COMMON ORDER:
(Per lhe Actitlg Clief Justice Sri M.S.RctrnacltLtLclra Ruo)
The appeilant has filed LA.No.l of 2O21 [seeking]permission to withdraw the appeal in view of the order inForm No.3 dated 30.03.2021 [passed ]under the [Direct ][Tax]Vivad se Vishwas Scheme, 2020.
2. Having regard to the said plea, I.A.No.1 of 202 I [is]ordered and ITTA.No.696 ol 2014 is dismissed [as ][withdrar,'n'n.]In the event, the appellant does not get favourable [relief]under the said scheme, it is granted liberty to revive thisappeal.
3. Pending miscellaneous petitions, if any, in this [appeal]sl-rall also stand clismissed.
SD/.K.SRINIVASA RAOJOINT REGISTRARd"
//TRUE COPY//
SECTION OFFICER
To,
1. The lncome Tax Appellate Tribunal, Hyderabad Bench ' A ', Hyderabad
2. The Commissioner of lncome Tax (Appeals) -ll Hyderabad.
3. The Assistant Commissioner of lncome Tax, Circle -14 (2), Hyderabad.
4. One CC to Sri T. Bala Mohan Reddy, Advocate
5. One CC to Sri B. Narasimha Sarma, Advocate
6. Two CD Copies
7. One Spare Copy
Kulgbrty
HIGH COURT
DATED: 0610912021
COMMON ORDER
l.A.No.1 OF 2021IN/ANDITTA.No.696 of 2014
([c][ lflE ][s],c(f',.)f'18 00t20ilt.... [-1,]\ "-'-..-^,.,-" [t']
ORDERING THE I.A. AND DISMISSING THE ITTAAS WITHDRAWNAS WITHDRAWN
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