Disposed¶24

Vodafone India Services Private Limited v. Assistant Commissioner of Income tax Circle 8 3 1 Mumbai

Bombay HC26 Sept 2025WP/3338/2025

Case brief

AI extract

What is this about?

Vodafone India Services; Writ Petition No.3338 of 2025; Bombay High Court; refund A.Y.2010-11; Article 226 mandamus; Direct Tax Vivad Se Vishwas Scheme 2024; Form 1; Form 4; Finance (No.2) Act 2024 Sections 92(2) and 93; infructuous; disposed; no costs.

What did the court decide?

In view of the refund for A.Y.2010-11 having been processed and paid over to the Petitioner after filing, and the underlying tax disputes having been settled under the Direct Tax Vivad Se Vishwas Scheme, 2024 (as confirmed by both sides), the relief sought in the Writ Petition is rendered infructuous. ¶24

Vodafone India Services Private Limited vs Assistant… — Writ and Judicial Review | Bombay HC (2025)

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9.wp.3338.2025.doc

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IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION

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WRIT PETITION NO.3338 OF 2025

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Vodafone India Services Private Limited .. Petitioner

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Versus

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Assistant Commissioner of Income-tax, Circle 8(3)(1), Mumbai & Ors. .. Respondents

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UTKARSH KAKASAHEB BHALERAO

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Digitally signed by UTKARSH KAKASAHEB BHALERAO Date: 2025.10.06 15:33:11 +0530

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Ms.Fereshte Sethna a/w Mrunal Parekh i/b DMD Advocates, Advocates for the Petitioner.

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Mr.P. A. Narayanan, Advocate for the Respondents.

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CORAM : B. P. COLABAWALLA & AMIT S. JAMSANDEKAR, JJ. DATE : SEPTEMBER 26, 2025

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P. C.

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1. The above Writ Petition is filed seeking following relief:-

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“(a) that this Hon’ble Court be pleased to issue a writ of mandamus or any other appropriate writ, order or direction in the nature of mandamus under Article 226 of the Constitution of India, calling for all the records, papers and proceedings pertaining to the refund entitlement of the Petitioner for A.Y.2010-11, and direct the Respondents to issue such refund to the Petitioner along with interest entitlement thereon, within such timeframe as may be prescribed by this Hon’ble Court;”

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Utkarsh

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Page 1 of 3 SEPTEMBER 26, 2025

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9.wp.3338.2025.doc

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2. Ms.Sethna, the learned counsel appearing on behalf of the Petitioner submitted that after the filing of this Writ Petition the refund for A.Y.2010-11 has in fact been processed by the Department and paid over to the Petitioner. In that sense the above Writ Petition is already worked out. She further submitted that the tax disputes relating to substantive assessments in A.Y.2008-09 and 2012-13, and protective assessments in A.Y.2010-11, 2011-12 and 2014-15 stand duly settled under the Direct Tax Vivad Se Vishwas Scheme, 2024. Specifically, the Petitioner’s declaration [Form 1] filed on 27^th January 2025 (revised on 19^th February 2025) under the said Scheme, read with the Direct Tax Vivad Se Vishwas Rules, 2024, has culminated in an order in Form 4 passed by Respondent No.2 regarding full and final settlement of tax arrears under sub-Section (2) of Section 92 read with Section 93 of Finance (No.2) Act, 2024. The order of Respondent No.2 in Form 4 is dated 15^th March 2025 (revised on 25^th March 2025). This order has in fact been given effect to by order dated 26^th March 2025.

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3. She, therefore, submitted that all the tax disputes of the Petitioner [for the A.Y.2010-11] have been settled with the Income Tax Department under the Direct Tax Vivad Se Vishwas Scheme, 2024.

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Page 2 of 3 SEPTEMBER 26, 2025

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Utkarsh

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9.wp.3338.2025.doc

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4. The learned advocate appearing on behalf of the Revenue in fact confirmed this position.

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5. Considering the aforesaid facts and circumstances the relief sought in the above Writ Petition is rendered infructuous. The Writ Petition is accordingly disposed of as such. However, there shall be no order as to costs.

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6. This order will be digitally signed by the Private Secretary/ Personal Assistant of this Court. All concerned will act on production by fax or email of a digitally signed copy of this order.

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[AMIT S. JAMSANDEKAR, J.] [B. P. COLABAWALLA, J.]

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Page 3 of 3 SEPTEMBER 26, 2025

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Utkarsh

Vodafone India Services Private Limited v. Assistant Commissioner of Income tax Circle 8 3 1 Mumbai

Case brief

What is this about?

What did the court decide?

Vodafone India Services Private Limited v. Assistant Commissioner of Income tax Circle 8 3 1 Mumbai

Case brief

What is this about?

What did the court decide?

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