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The appeal is withdrawn with liberty to file before the appropriate court having territorial jurisdiction.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 Consequently, the appeal was disposed of as withdrawn with liberty to re‑file elsewhere.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- Whether an income tax appeal may be withdrawn with liberty to re‑file before a court having territorial jurisdiction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as withdrawn with liberty as prayed for.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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