Vodafone South Ltd. (Formerly known as Vodafone South Essar Ltd.) v. Deputy Director of Income-tax & Anr
[Citation -2015-LL-0616-8]

Citation 2015-LL-0616-8
Appellant Name Vodafone South Ltd. (Formerly known as Vodafone South Essar Ltd.)
Respondent Name Deputy Director of Income-tax & Anr.
Court SUPREME COURT
Relevant Act Income-tax
Date of Order 16/06/2015
Judgment View Judgment
Keyword Tags bank guarantee
Bot Summary: The High Court by impugned order dated 11 th June, 2015 has vacated the earlier ex parte interim order passed by it in ITA Nos. 160, 161, 162, 163 and 164 of 2015 on 25th April, 2015 and fixed the appeals for final hearing in the second week of July, 2015. The interim relief granted on 25th April, 2015 had directed the petitioner herein to deposit Rs. 75 Crores with the Tribunal and furnish bank guarantee for the remaining amount which the petitioner has done. After the vacation of the interim order dated 25th April, 2015, the Revenue is now taking steps to realise the entire amount which is subject matter of the appeals. As the hearing of the appeals is fixed in the second week of July, 2015, we deem it fit and proper to dispose of these Special Leave Petitions at this stage itself with a slight modification of the impugned order dated 11th June, 2015 and permit the respondent-Revenue herein to withdraw the said amount i.e., Rs. 75 Crores deposited by the PAGE NO. 2 OF 3 SLP(C) NO. 16874-16878 of 2015 petitioner pursuant to order dated 25th April, 2015 the bank guarantee furnished by the petitioner shall not be encashed by the respondent-Revenue till the final disposal of the appeals and shall be kept alive. We request the High Court to decide the aforesaid appeals in the second week of July, 2015 as already fixed for hearing. It is with these directions and observations, the Special Leave Petitions stand disposed of.


SLP(C) NO. 16874-16878 of 2015 ITEM NO.7 COURT NO.4 SECTION IVA SUPREME COURT OF INDIA RECORD OF PROCEEDINGS Petitions for Special Leave to Appeal (C) Nos. 16874-16878/2015 (Arising out of impugned final judgment and order dated 11/06/2015 in ITA No. 161/2015, ITA No. 163/2015, ITA No. 160/2015, ITA No. 162/2015, ITA No. 164/2015 passed by High Court of Karnataka At Bangalore) VODAFONE SOUTH LTD. (FORMERLY KNOWN AS VODAFONE SOUTH ESSAR LTD.) Petitioner(s) VERSUS DEPUTY DIRECTOR OF INCOME TAX & ANR. Respondent(s) (With application for permission to file additional documents and interim relief) Date : 16/06/2015 These petitions were called on for hearing today. CORAM : HON'BLE MR. JUSTICE R.K. AGRAWAL HON'BLE MR. JUSTICE ABHAY MANOHAR SAPRE [VACATION BENCH] For Petitioner(s) Mr. P. Chidambaram, Sr. Adv. Mr. Salman Khurshid, Sr. Adv. Mr. Kavin Gulati, Sr. Adv. Ms. Ruby Singh Ahuja, Adv. Mr. Suman Yadav, Adv. Mr. Ishan Gaur, Adv. For M/s. Karanjawala & Co., Advs. For Respondent(s) UPON hearing counsel Court made following O R D E R Signature Not Verified Digitally signed by Kalyani Gupta Date: 2015.06.17 12:58:59 IST Reason: Heard Mr. P. Chidambaram, learned senior PAGE NO. 1 OF 3 SLP(C) NO. 16874-16878 of 2015 counsel for petitioner and Mr. P.S. Narasimha, learned Additional Solicitor General for respondent-Revenue. High Court by impugned order dated 11 th June, 2015 has vacated earlier ex parte interim order passed by it in ITA Nos. 160, 161, 162, 163 and 164 of 2015 on 25th April, 2015 and fixed appeals for final hearing in second week of July, 2015. interim relief granted on 25th April, 2015 had directed petitioner herein to deposit Rs. 75 Crores with Tribunal and furnish bank guarantee for remaining amount which petitioner has done. After vacation of interim order dated 25th April, 2015, Revenue is now taking steps to realise entire amount which is subject matter of appeals. As hearing of appeals is fixed in second week of July, 2015, we deem it fit and proper to dispose of these Special Leave Petitions at this stage itself with slight modification of impugned order dated 11th June, 2015 and permit respondent-Revenue herein to withdraw said amount i.e., Rs. 75 Crores deposited by PAGE NO. 2 OF 3 SLP(C) NO. 16874-16878 of 2015 petitioner pursuant to order dated 25th April, 2015, However, bank guarantee furnished by petitioner shall not be encashed by respondent-Revenue till final disposal of appeals and shall be kept alive. We request High Court to decide aforesaid appeals in second week of July, 2015 as already fixed for hearing. Needless to say, no party shall seek unnecessary adjournment in matters to prolong hearing and its disposal. It is also made clear that depending upon final outcome of appeal, amount deposited, withdrawn and security furnished would be adjusted if occasion arises. It is with these directions and observations, Special Leave Petitions stand disposed of. impugned order stands partially modified. [KALYANI GUPTA] [TAPAN KUMAR CHAKRABORTY] COURT MASTER COURT MASTER PAGE NO. 3 OF 3 Vodafone South Ltd. (Formerly known as Vodafone South Essar Ltd.) v. Deputy Director of Income-tax & Anr
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