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Bombay High Court

PR. COMMISSIONER OF INCOME TAX-2versusSTATE BANK OF INDIA (FORMERLY STATE BANK OF HYDERABAD)

Decided
Disposal
DISPOSED OFF

Holding

The appeal is withdrawn with liberty to file before the appropriate court having territorial jurisdiction.

Summary

The Principal Commissioner of Income Tax-2, Mumbai filed an income tax appeal (No. 2996 of 2018) before the Bombay High Court. The appellant later instructed counsel to withdraw the appeal, seeking liberty to re‑file before a court having appropriate territorial jurisdiction. The respondent, State Bank of India, did not oppose the withdrawal. The court considered the request and, finding no objection, allowed the withdrawal. Consequently, the appeal was disposed of as withdrawn with liberty to re‑file elsewhere.

Issues considered

  • Whether an income tax appeal may be withdrawn with liberty to re‑file before a court having territorial jurisdiction

Subjects

  • withdrawal of appeal
  • income tax appeal
  • procedural law
  • court jurisdiction

Judgment

                          IN THE HIGH COURT OF JUDICATURE AT BOMBAY
                                  ORDINARY ORIGINAL CIVIL JURISDICTION

                                       INCOME TAX APPEAL NO.2996 OF 2018
                     Principal Commissioner of Income Tax-2, Mumbai              .. Appellant
                                  Vs.
                     State Bank of India, Mumbai
                     (Formerly, State Bank of Hyderabad)                         .. Respondent


                     Mr. N.C. Mohanty, Advocate for the Appellant.
                     Mr. Atul K. Jasani, Advocate for the Respondent.


                                              CORAM :        SUMAN SHYAM &
                                                             GAUTAM A. ANKHAD, JJ.
                                              DATE    :      23rd September, 2026.

                     P.C. :

                     1.       By referring to the order dated 2nd July, 2026 passed in these
                     proceedings, Mr. N.C. Mohanty, learned counsel for the Appellant
                     submits that he has instructions to withdraw this Appeal with liberty to
                     file before the appropriate Court having the territorial jurisdiction.

                     2.       The prayer is not opposed by Mr. Jasani, learned counsel for the
                     Respondent.

                     3.       In view of the above, this Income Tax Appeal stands disposed of
                     as withdrawn with liberty as prayed for.




                     [ GAUTAM A. ANKHAD, J. ]                         [ SUMAN SHYAM, J. ]


        Digitally
        signed by
SNEHA   SNEHA
        ABHAY                                             1/1
ABHAY   DIXIT
                     901-ITXA-2996-2018.doc                                                      Dixit
        Date:
DIXIT   2026.09.29
        09:33:27
        +0530


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