DY. DIT Vs. VODAFONE SOUTH LTD.

JUDGEMENT

(1.) ALL these appeals are directed against the order dt. 20 -3 -2014 passed by learned Single Judge disposing of W.P. Nos. 13210 -214/2014 and W.P. Nos. 13564 -568/2014. The writ petitions were directed against the order dt. 6 -3 -2014 passed by the Income Tax Appellate Tribunal, Bangalore Bench B (for short the Tribunal), whereby, the appellant -Vodafone South Limited was directed to deposit Rs. 100 crore on or before 21 -3 -2014, pending the hearing and final disposal of ITA Nos. 449 -453/2013. The learned single Judge disposed of the writ petitions, dealing with all the contentions urged on behalf of the parties on merits and confirmed the order passed by the Tribunal. It is against this order, the instant appeals are filed by both the assessee as well as the Revenue.

(2.) WE have heard these appeals and in the course of hearing certain suggestions from both the sides were made and ultimately, learned counsel appearing for the parties have agreed for disposing of these appeals by the following order: