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New Cingular Wireless Service Inc v. The Deputy Director Of Income Tax & Ors

High Court 12 Oct 2009 In favour of: Assessee
Forum / Bench
High Court · newos
Parties
New Cingular Wireless Service Inc v. The Deputy Director Of Income Tax & Ors
Date of order
12 Oct 2009
Assessment year(s)
Outcome
Allowed

Case summary

In New Cingular Wireless Service Inc v. The Deputy Director Of Income Tax & Ors, the High Court (2009) allowed the appeal. The decision went in favour of the assessee.

Summary auto-generated from the order below — read the full judgment for the complete reasoning.

The order — as passed by the High Court

mgn IN THE HIGH COURT OF JUDICATURE AT BOMBAYORDINARY ORIGINAL, CIVIL JURISDICTION NOTICE OF MOTION NO.551 OF 2009 IN WRIT PETITION NO.1837 OF 2009 New Cingular Wireless Service Inc....Petitioner Vs. The Deputy Director of Income Tax & Ors.....Respondents And Tata Industries Ltd...Applicants Mr. Firoz Andhyarujina, Senior Advocate with Ms. Mamta Tiwari, Mr. Prateek Kumar, Mr. Zubin Morris, Mis. Sonam Bohra i/b. Little & Co., for the petitioner.Mr. P.S. Sahadevan with Mr. Suresh Kumar for the Respondents.Mr. Rafique A Dada, Senior Counsel i/b. Mulla & Mulla for Applicant in Notice of Motion No.551 of 2009. CORAM : F.I. REBELLO & J.H. BHATIA, JJ. DATED : 12TH OCTOBER, 2009 P.C. On behalf of the petitioners learned Counsel proceeded on the footing that anything inconsistent with what is stated in the petition is denied. 2.By the present Motion all that the Applicants seek is they being joined as respondent to the petition considering the averments in para.4 and the grounds taken. Normally it ought to have been by way of a Chamber Summons. However, it is a mere irregularity. 3.Considering para.4 of the petition, in our opinion, the Applicants herein would be necessary party, if not a proper party and in the light of that Notice of Motion allowed in terms of prayer clause (a)(i). The petitioners to carry out the amendment within three weeks from today. Notice of Motion disposed off accordingly. (J.H. BHATIA, J.) (F.I. REBELLO,J.)
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