Vodafone Idea Limited vs The Assistant Commissioner Of ...
2022 Latest Caselaw 51 Bom

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         MEERA                                           1/1                         401-wp-3558-19.doc
MEERA    MAHESH
MAHESH   JADHAV
JADHAV   Date:
         2022.01.06
         10:51:01
         +0530                    IN THE HIGH COURT OF JUDICATURE AT BOMBAY
                                     ORDINARY ORIGINAL CIVIL JURISDICTION
                                         WRIT PETITION NO.3558 OF 2019

               Vodafone Idea Ltd.                               ....Petitioner
                     V/s.
               The Assistant Commissioner of Income
               Tax Circle-5(2)(2) Mumbai & Ors.              ...Respondents
                                                     ----

Mr. Nitesh Joshi i/b Mr. Atul Jasani for Petitioner Mr. Sham V Walve for Respondents-Revenue

----

CORAM : K.R. SHRIRAM & R. N. LADDHA, JJ DATED : 3rd JANUARY 2022

P.C. :

1 Mr. Walve in fairness, as an officer of the court states that petitioner's

primary grievance that notice has been issued on a non existing entity, is

correct since, the company Vodafone Idea Ltd, to which notice was issued,

stood dissolved post its merger with Idea Cellular Ltd., w.e.f. 31 st August

2018. Mr. Walve in fairness submitted that it is squarely covered by a

judgment of the Apex Court in Pr. Commissioner of Income Tax, New Delhi

Vs. Maruti Suzuki India Ltd.1 .

2 In the circumstances, impugned notice dated 29 th March 2019 and the

order on objections passed on 4th December 2019 for A.Y.-2012-2013, are

hereby quashed and set aside.

               3         Petition disposed.




               (R. N. LADDHA, J)                                             (K.R. SHRIRAM, J.)
               1   (2019) 107 taxmann.com 375 (SC)

               Meera Jadhav