Case Note & Summary
The Supreme Court of India dealt with multiple interlocutory applications in civil appeals concerning income tax matters involving Vodafone Essar Cellular Ltd. as appellant and the Assistant Commissioner of Income Tax, Cochin as respondent. The applications were filed in various civil appeal numbers, with some seeking amendment to the cause title due to change in the appellant's name, while others sought liberty to withdraw the appeals entirely. The court noted that the applications for withdrawal were not opposed by the learned counsel representing the Revenue department. Consequently, the court allowed all applications - both those seeking amendment of cause title and those seeking withdrawal of appeals. The civil appeals were disposed of as having been withdrawn for the reasons mentioned in the respective applications, with the court specifically ordering that there would be no order as to costs. The judgment was delivered by a bench comprising three judges who allowed the procedural applications without delving into the substantive merits of the underlying income tax disputes.
Headnote
A) Civil Procedure - Withdrawal of Appeals - Supreme Court Jurisdiction - Code of Civil Procedure, 1908 - Applications were filed seeking liberty to withdraw civil appeals for reasons indicated in applications - Applications were not opposed by counsel for Revenue - Court allowed withdrawal applications and disposed of civil appeals as withdrawn with no order as to costs (Paras 1-2). B) Civil Procedure - Amendment of Cause Title - Change of Appellant Name - Code of Civil Procedure, 1908 - Applications were filed seeking change in name of applicant/appellant and appropriate amendment to cause title - Court allowed the applications for amendment of cause title (Paras 1-2).
Issue of Consideration
Whether to allow applications seeking withdrawal of civil appeals and amendment of cause title
Final Decision
Allowed I.A. No.64951 of 2021 in C.A. No.1202 of 2011 and I.A. No.64961 of 2021 in C.A. No.1203 of 2011 seeking change in name and amendment to cause title. Allowed I.A. No.64307 of 2021 in Civil Appeal Nos.1045-1052 of 2011; I.A. No.64291 of 2021 in Civil Appeal No.10676/2013; I.A. No.64512 of 2021 in Civil Appeal Nos.10674-10675/2013; I.A. No.64954 of 2021 in Civil Appeal No.1202 of 2011; and I.A. No.64963 of 2021 in Civil Appeal No.1203 of 2011 seeking withdrawal of appeals. Civil appeals disposed of as withdrawn with no order as to costs.
Law Points
- Withdrawal of appeals
- amendment of cause title
- no order as to costs
