Vodafone Idea Limited v. The Assistant Commissioner Of Income Tax Circle-5(2)(2) And 3 ORS

Digitally signed by MEERA MAHESH JADHAV Date:

2022.01.06 10:51:01 +0530 1/1 401-wp-3558-19.doc MEERA MAHESH JADHAV

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. :

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. 31st 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 .

In the circumstances, impugned notice dated 29th March 2019 and the order on objections passed on 4th December 2019 for A.Y.-2012-2013, are hereby quashed and set aside.

Petition disposed.

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