Case LawHigh Court › Wp(C)/21615/2016 Of Vodafone Mobile Serv...

Wp(C)/21615/2016 Of Vodafone Mobile Services Limited v. Asst. Commissioner Of Income Tax

High Court 15 May 2017 In favour of: Revenue
Forum / Bench
High Court · cisnc
Parties
Wp(C)/21615/2016 Of Vodafone Mobile Services Limited v. Asst. Commissioner Of Income Tax
Date of order
15 May 2017
Assessment year(s)
Outcome
Dismissed

The order — as passed by the High Court

Case summary

In Wp(C)/21615/2016 Of Vodafone Mobile Services Limited v. Asst. Commissioner Of Income Tax, the High Court (2017) 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.
W.P.(C) No.21615 of 2016 09. 15.05.2017 Heard Mr.S.P.Mishra, learned Senior Advocate on behalf of the petitioners and Mr.S.K.Acharya, learned Senior Standing Counsel on behalf of the Income Tax Department. In the present writ application, prayer has been made to direct Opposite Party No.1 (The Asst. Commissioner of Income Tax Circle-2 (2), Bhubaneswar) to grant refund of TDS credit which was deducted at source as has been reflected in the statutory format in form 26AS statement as well as to issue a writ in the nature of Certiorari quashing the letter dated 15.11.2016 issued by Opposite Party No.5 to Opposite Party No.6, insofar as, it relates to sending of case records for assessment years 2009-10 to 2012-13 under Annexure-13. Having heard the learned counsel for both the parties, we find from the impugned order under Annexure-13 that the Asst. Commissioner of Income Tax, Circle-1(2), Bhubaneswar has transferred the case records in the case of Vodafone Spacetel Limited for the assessment years 2009-10 to 2014-15 to the Dy. Commissioner of Income Tax, Circle-26(2), New Delhi (Opposite Party No.6). Although it was contended on behalf of the petitioner-company that the present application was maintainable since the assessee had originally been registered here in Odisha, yet, admittedly the assessee is now registered with the fresh PAN Number w.e.f. 01.04.2012 as per the order of Honble Delhi and Gujrat High Courts with the Dy. Commissioner of Income Tax, Circle-26(2), New Delhi. In view of the aforesaid development, learned counsel for the petitioners seeks to withdraw the present writ application and prays that liberty may be granted to the petitioners to seek an appropriate remedy before the Dy. Commissioner of Income Tax, Circle-26(2), New Delhi (Opposite Party No.6) or Honble Delhi and Gujarat High Courts. Accordingly, the writ application is dismissed as withdrawn with the liberty sought for or they may be so advised. Free copy of this order be handed over to the learned counsel for the Income Tax Department. Urgent certified copy of this order be granted on proper application. .. I.Maha nty, J. ....... Biswajit Mohanty, J.
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