Bombay High Court
PRINCIPAL COMMISSIONER OF INCOME TAX 5 MUMBAIversusVODAFONE IDEA LIMITED - AY 2011-12 ITA 1044/DEL/2016
- Decided
- Disposal
- DISPOSED OFF
Holding
The proceedings are disposed of as withdrawn, with liberty granted to the applicant to file appropriate proceedings before the Delhi High Court.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 agree to withdraw the applications and appeals and re‑file them before the Delhi High Court. The Bombay High Court disposed of the proceedings as withdrawn, granting the applicant liberty to initiate appropriate proceedings in Delhi. All contentions of the parties were kept open, and the Court noted that the benefit of Section 14 of the Limitation Act may be available to the applicant for future steps. The order was signed by Judges G.S. Kulkarni and Dr. Neela Gokhale on 28 August 2026.
Issues considered
- Whether the interim applications and income‑tax appeals can be withdrawn and re‑filed in the Delhi High Court
- Whether the applicant is entitled to invoke the benefit of Section 14 of the Limitation Act for filing fresh proceedings
Legislation cited
- Limitation Act — s. 14
Subjects
- income tax
- interim application
- withdrawal
- jurisdiction
- Limitation Act
- Delhi High Court
Judgment
305, 317 & 318.IA1938_2026.DOC
2026:BHC-OS:19353-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also the Income-tax Appeals would be withdrawn and would be filed before the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 We, accordingly, dispose of the proceedings as withdrawn with liberty to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 16:00:00
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