I.t.t.a v. Resultantly, The Impugned Order Is Set Aside

IN THE HIGH COURT FOR THE STATE AT HYDERABAD TUESDAY, THE THIRD DAY OF SEPTEMBERTWO THOUSAND AND TWENTY FOUR PRESENT THE HONOURABLE SRI JUSTICE ANDTHE HONOURABLE SRI JUSTICE INCOME TAX TRIBUNAL APPEAL [NO: 764 OF ][20'17] lncome Tax Tribunal Appeal Under [Section 260 ] [of ][the ][lncome ][Tax ][Act]'1961 against the order dated 29-09-2017 on the file of the lncome Tax AppellateTribunal, Hyderabad Benches - A, [Hyderabad ][in ][l.T.A.No.1402lHydl2015 for]Assessment Year 2012-13 [preferred against ][the order ][dated ][09-10-2015 ][on ][the]file of Commissioner of lncome Tax [(Appeals)-8, Hyderabad ][in ] [No']O414rcI(A)-BlHyd/2015-16 [preferred against ][the ][Order ][dated ][14-11-2014 ][in]TAN.No.HYDH00652B on the [file of the ][Deputy Commissioner ][of ][lncome-Tax,]TDS circle-l5(2), Hyderabad. Between:M/s Vodafone N/obile Services [Limited,](Formerlv ' ' M/S Vodafone SouthLimited), 1-10-178, Varun [Towers-ll, ][6th]FLoor, Begumpet, HYderabad-5000'16. ...Appellant AND Deputy Commissioner of lncome [Tax (TDS), ][Circle ][-15(2), ][Hyderabad.] ...Respondent l.A. NO: 1 OF 2017(ITTAMP. NO[:752OF ][20171] 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 direct]the Respondent not to take any [coercive steps ][for ][the ][recovery ][of ][the ][balance]alleged demand, [pending ]disposal [of ][the ][above appeal] Counsel for the Appellant : Sri [A Siva Kartikeya] Counsel for the Respondent: Sri [Rama ][Krishna ][Reddy representing]Sri Radha Krishan [(Sr ]SC [For ][lT ][DEPT)] The Court delivered the [following: ][Judgment] THE HONOURABLE SRI JUSTICE SUJOY AND THE HONOURABLE SRI JUSTICE I.T.T.A.No.764 OF 2Ol7 JUDGMENT: (per Hon'ble Justice Sujoy [Paul)] Sri A.V.A.Siva Kartikeya, learned [counsel ][ior ][the ][appellant,]Sri A.Rama Krishna Reddy, learned counsel [representing ][Sri ][Radha]Krishna, learned counsel for the respondent. 2. With the consent, finally heard.3. karned counsel for the appellant, at the outset, [by ][placing]reliance on the [judgment ]of Hon'ble Supreme Court [in ][Bharati]Cellular Ltd., v. Assistant Commissioner of Income Taxl [submits]that singular point involved in this matter [is no more ][res ][integra and]curtains are finally drawn by the Hon'ble Supreme [Court ][in ][the ][said]case. It is submitted that the stand of the [petitioner was the ][activity]in question is a sale, whereas the respondents are [treating ][it ][to ][be]"commission". Since, the Hon'ble Supreme Court [has ][decided ][the]aforesaid point in favour of assessees, the impugned order [may ][be ][set]aside. 4 . Learned counsel for the respondent fairly submitted thatsingular point above indeed covered by the [recent ][judgment ][in]Bharati Cellular Ltd's case supra. 5. Resultantly, the impugned order is set aside. III I 6. Accordingly, thc Appcal is al1owed. No costs. Interlocutorvapplications, il any pending, shall also stand closed. Sd/. K. SRINIVASA RAOJOINT REGISTRAR //TRUE COPY//SECTI N OFFICER To, The lncome Tax Appellate Tribunal, Hyderabad Benches - A, HyderabadThe Commissioner of lncome Tax (Appeals)-8, HyderabadThe Commissioner of lncome Tax (Appeals)-8, Hyderabad 1 2 3The Deputy Commissioner of lncome-Tax, TDS circle-15(2), Hyderabad4One CC to Sri A V A Siva Kartikeya, Advocate 4One CC to Sri A V A Siva Kartikeya, Advocate 4 AOne CC to Sri Radha Krishan (Sr SC For lT DEPT), tlTwo CD Copies ADt(gh oL(,? I HIGII-I COURT DATED:0310912024 JUDGMENT lTTA.No.764 of [2017] ALLOWING WITHOUT COSTS @^(fr" 1tlt_ sTA(.(n(/L0 2t:u2WC,cr)A l cHF_O