Vodafone South Ltd. (Formerly Vodafone Essar South Ltd.) v. Deputy Commissioner of Income-tax, TDS Circle-2(1), Hyderabad and others
[Citation -2014-LL-1231-79]
| Citation | 2014-LL-1231-79 |
|---|---|
| Appellant Name | Vodafone South Ltd. (Formerly Vodafone Essar South Ltd.) |
| Respondent Name | Deputy Commissioner of Income-tax, TDS Circle-2(1), Hyderabad and others |
| Court | HIGH COURT OF HYDERABAD FOR THE STATE OF TELANGANA AND THE STATE OF ANDHRA PRADESH |
| Relevant Act | Income-tax |
| Date of Order | 31/12/2014 |
| Judgment | View Judgment |
| Keyword Tags | stay of recovery |
| Bot Summary: | On a cursory look at the litigation, we think that in a matter of this nature no counter affidavit is required to be filed as the order impugned before us cannot stand to judicial scrutiny for a moment. Those grounds were not adverted to and it was not stated in the impugned order why the plea is not acceptable. There may be variety of reasons under fact or law for refusal to grant stay, but until and unless those are reflected in the order itself, this Court is not in a position to accept the same being a justified one. The judicial mind of the decision maker can be understood from the words used in the impugned order. In absence thereof it is difficult to accept the order being passed with judicial mind. These writ petitions are allowed and the impugned order is set aside, and we direct the officer concerned to give a personal hearing and take decision adverting to the points raised by the assessee. Such a fresh decision shall be taken within a period of six weeks from the date of communication of this order. |