Department of Income Tax v. Vodafone Essar Gujarat Ltd. & Anr.

April 15, 2015

(2015) 16 SCC 629

Income Tax — Liability to pay — Tax statutorily due from the transferor or transferee company — Recovery of — Held, Department is entitled to take out appropriate proceedings — SLP is liable to be dismissed — Income Tax Act, 1961 — S. 10 — Constitution of India, Art. 136 (Para 2)

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(Fakkir Mohamed Ibrahim Kalifulla and Shiva Kirti Singh, JJ.)

Department of Income Tax ___________ Petitioner(s)

Vodafone Essar Gujarat Ltd. & Anr. ____ Respondent(s)

Petition(s) for Special Leave to Appeal (C) No(s). 29819/2012, decided on April 15, 2015

With

SLP(C) No. 22679/2013

The Order of the court was delivered by

Order

Heard learned counsel for the parties.

We are not inclined to entertain the special leave petitions. The special leave petitions are, accordingly, dismissed. We only state that the Income Tax Department is entitled to take out appropriate proceedings for recovery of any tax statutarily due from the transferor or transferee company or any other person who is liable for payment of such tax due.

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