Bombay High Court
Income Tax International Taxation 2 MumbaiversusIshares MSCI Emerging Markets ETF
- Decided
- Disposal
- WITHDRAWN
Holding
The Court allowed the withdrawal of the interim application with liberty to file a fresh one, without costs.
Summary
The Commissioner of Income Tax (International Taxation 2, Mumbai) filed an interim application in Income Tax Appeal No. 20379 of 2025 seeking permission to withdraw the application and to file a fresh one. The applicant's counsel, Mr. Prathmesh P. Bhosale, requested liberty to withdraw the present application. The High Court examined whether such withdrawal with liberty to re‑file could be permitted. The Court allowed the withdrawal, granting the liberty sought and ordered that no costs be awarded. All substantive contentions of the parties were expressly kept open for future determination.
Issues considered
- The Court's jurisdiction to permit withdrawal of an interim application with liberty to file a fresh application.
Subjects
- Income Tax
- Interim Application
- Withdrawal
- Procedural Law
Judgment
Digitally signed
PRASAD
by PRASAD
RAJENDRASING
RAJENDRASING RAJPUT
RAJPUT
501_IA_4294_2026.DOC
Date:
2026.09.22
13:00:55 +0530
Prasad
IN THE HIGH COURT OF JUDICATURE AT BOMBAY
ORDINARY ORIGINAL CIVIL JURISDICTION
INTERIM APPLICATION NO.4294 OF 2026
IN
INCOME TAX APPEAL (L) NO.20379 OF 2025
Commissioner of Income Tax
International Taxation 2 Mumbai ...Applicant
Versus
Ishares MSCI Emerging Markets ETF ...Respondent
_______
Mr. Prathmesh P. Bhosale, for Applicant.
_______
CORAM: G. S. KULKARNI &
DR. NEELA GOKHALE, JJ.
DATE: 21st SEPTEMBER 2026
P.C.
1. Not on board. Taken on board.
2. The learned Counsel for the Applicant seeks leave to withdraw this
Application with liberty to file afresh Application.
3. The Application is allowed to be withdrawn with liberty as prayed for. No
costs.
4. All contentions of the parties are expressly kept open.
(DR. NEELA GOKHALE, J) (G. S. KULKARNI, J.)
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