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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