VODAFONE INDIA LTD. Vs. THE UNION OF INDIA

JUDGEMENT

(1.) AT the request of the Counsel, the petition is being taken up for final disposal at the stage of admission.

(2.) THIS petition challenges the order dated 5 November 2014 passed under Section 220(6) of the Income Tax Act ("the Act") by the Assessing Officer rejecting the Petitioner's application for stay pending the disposal of its appeal by the Commissioner of Income Tax (Appeals). The appeal was filed against the Assessment Order dated 28 March 2013 passed under Section 143(3) read with Section 263 of the Act for the Assessment Year 2006 -07. The petition also challenges a communication dated 5 November 2014 by the Assessing Officer seeking to adjust a refund of Rs. 204.65 crores available to the Petitioner for the A.Y. 2013 -14 against the demand on the Petitioner for the A.Y. 2006 -07.

(3.) THE short facts of the case are as follows: