Bombay High Court
PRINCIPAL COMMISSIONER OF INCOME TAX 5 MUMBAIversusVODAFONE IDEA LIMITED - AY 2011-12 ITA 9161/DEL/2019
- Decided
- Disposal
- DISPOSED OFF
Holding
The proceedings are withdrawn with liberty to the applicant to file appropriate proceedings before the Delhi High Court.
Summary
The Principal Commissioner of Income Tax, Mumbai filed several interim applications and income‑tax appeals against Vodafone Idea Ltd. The respondent objected, prompting the applicant’s counsel to propose withdrawing the proceedings and refiling them before the Delhi High Court. The Bombay High Court entertained this request, ordered the proceedings withdrawn, and granted the applicant liberty to institute appropriate proceedings in Delhi. The Court expressly kept all parties’ contentions open, including the possibility of invoking Section 14 of the Limitation Act for any future steps. No merits were decided; the matter was procedural and transferred jurisdictionally.
Issues considered
- Can the interim applications and income‑tax appeals be withdrawn and refiled in another High Court?
- Does the benefit of Section 14 of the Limitation Act remain available to the applicant after withdrawal?
Legislation cited
- Limitation Act — s. 14
Subjects
- interim application
- withdrawal
- jurisdiction
- Limitation Act
- income tax appeal
- procedural order
Judgment
305, 317 & 318.IA1938_2026.DOC
2026:BHC-OS:19352-DB
Vidya Amin
IN THE HIGH COURT OF JUDICATURE AT BOMBAY
ORDINARY ORIGINAL CIVIL JURISDICTION
INTERIM APPLICATION NO. 1938 OF 2026
IN
INCOME TAX APPEAL (L) NO. 18895 OF 2024
a/w.
INTERIM APPLICATION NO. 3423 OF 2026
IN
INCOME TAX APPEAL (L) NO. 18899 OF 2024
a/w.
INTERIM APPLICATION NO. 3424 OF 2026
IN
INCOME TAX APPEAL (L) NO. 18904 OF 2024
Principal Commissioner of Income Tax 5, Mumbai … Applicant/Appellant
Vs.
Vodafone Idea Ltd. … Respondent
_________
Mr. Vikas T. Khanchandani for the applicant/appellant.
Mr. Sachit Jolly, Senior Advocate a/w. Mr. Jitendra Singh, Shivali Mhatre and
Rajesh Gaikwad for the respondent.
__________
CORAM: G. S. KULKARNI &
DR. NEELA GOKHALE, JJ.
DATE: 28 AUGUST, 2026.
P.C.
1. Learned counsel for the applicant/appellant, in view of the objection
raised on behalf of the respondent, fairly states that the Interim Applications as
also the Income-tax Appeals would be withdrawn and would be filed before the
Delhi High Court.
2. We, accordingly, dispose of the proceedings as withdrawn with liberty to
the applicant/appellant to file appropriate proceedings before the Delhi High
Court. All contentions of the parties are expressly kept open, including the
benefit of Section 14 of Limitation Act, which may be available to the applicant in
taking further appropriate steps.
(DR. NEELA GOKHALE, J.) (G. S. KULKARNI, J.)
Signed by: Vidya S. Amin Page 1 of 1
Designation: PS To Honourable Judge 28 August, 2026
Date: 29/08/2026 15:59:11
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