Authority: Supreme Court of India

Order Date: 16 July 2026

Case Overview

  • Petition for Special Leave to Appeal (C) No. 12459/2025 filed by Deputy Commissioner of Income Tax, Circle 5 (2) (1) & Ors. against Vodafone Idea Ltd (erstwhile Idea Cellular Ltd).
  • The petition arises from the impugned judgment and order dated 06‑02‑2024 in WP No. 2768/2022 passed by the High Court of Judicature at Bombay, relating to tax assessments.
  • Several related SLP and diary applications were listed alongside the main petition:
  • SLP(C) Nos. 12673/2025, 33884/2025, 6988/2025, 18461/2025.
  • Diary Nos. 68431/2025, 24421/2025 (IA Nos. 172291/2025 – condonation of delay in filing; IA No. 172292/2025 – condonation of delay in refiling/curing the defects).
  • Diary No. 7307/2025 (IA No. 53577/2025 – condonation of delay in filing).
  • Diary No. 33921/2025.
  • Hearing was conducted on 16‑07‑2026 before a bench comprising the Chief Justice, Justice Joymalya Bagchi and Justice V. Mohana.
  • Counsel for the petitioner included: Mr. Raj Bahadur Yadav (AOR), Miss Madhulika Upadhyay (AOR), Mr. N Venkataraman (A.S.G.), Mr. Sudarshan Lamba (AOR), Mr. V Chandrashekhara Bharathi (Adv.), Mr. Raghav Sharma (Adv.) and Mr. Navanjay Mahapatra (Adv.).
  • Counsel for the respondent comprised: Ms. B. Vijayalakshmi Menon (AOR), Mr. Rajat Mittal (AOR), Mr. Dharan Gandhi (Adv.), Mr. Priyanshu (Adv.), Mr. Devendra Jain (Adv.), Mr. Subham Kumar (Adv.), Mr. Ashim Sood (Adv.), Mr. Tarun Gulati (Sr. Adv.), Mr. Mahesh Agarwal (Adv.), Ms. Madhavi Agrawal (Adv.), Mr. Anshuman Srivastava (Adv.), Mr. Himanshu Saraswat (Adv.), Mr. E. C. Agrawala (AOR), Mr. Sachit Jolly (Sr. Adv.), Ms. Soumya Singh (Adv.), Mr. Ravi Kumar (Adv.) and Mr. Praveen Swarup (AOR).

Final Outcome

  • The Court ordered that the matter be listed before an appropriate bench after obtaining necessary orders from the Hon'ble Chief Justice of India. No substantive ruling on the tax issues was made.

Topics: Tax Litigation, Telecom