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Vodafone Idea Ltd(Earlier Known As ... vs Assistant Commissioner Of Income Tax ... on 29 April, 2020
cites
Vodafone Idea Ltd(Earlier Known As ... vs Assistant Commissioner Of Income Tax ... on 8 January, 2020
5. In this appeal, we heard Mr. J.D. Mistri, learned Senior Advocate
for the appellant and Mr. Zoheb Hossain, learned Advocate for the
respondents. During the course of arguments, it was accepted by the
CIVIL APPEAL NO. 2377 OF 2020 (@ SLP (C) NO.1169 OF 2019)
VODAFONE IDEA LTD (EARLIER KNOWN AS VODAFONE MOBILE SERVICES LIMITED)
VS. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 26 (2) & ANR.)
16
respondents that insofar as AY 2017-18 was concerned, the order dated
23.07.2018 passed under Section 143(1D) of the Act was without
jurisdiction, as by that time no order was passed under Section 143(2) of
the Act for the concerned Assessment Year. It was submitted that in the
circumstances, a fresh order was passed on 14.03.2019 after due
compliance of the statutory requirements. In order to verify the
developments leading to the passing of order dated 14.03.2019, the
concerned record was summoned and perused. The Court was satisfied
that all the antecedent steps leading to said order were taken in
accordance with law and settled practice.
The Income Tax Act, 1961
The Code of Civil Procedure, 1908
The Finance Act, 2018
Section 139 in The Income Tax Act, 1961 [Entire Act]
Tata Teleservices Limited vs Central Board Of Direct Taxes & Anr on 11 May, 2016
44. Now in this case, acknowledgement or intimation
had not been sent by the Assessing Officer. There is
no doubt that the period of one year indicated in the
second proviso to Section 143 (1). However, Section
143 (1D) begins with a non-obstante clause that
overbears that provision. Tata Teleservices (supra) and
the Bombay High Court ruling in Group M Media
India (supra) state that the fact that a regular
assessment is resorted to, does not ipso facto mean
that in every case, the Assessing Officer has to refuse
refunds or there is an automatic bar to refunds. The
Assessing Officer has to apply his mind and make an
order keeping in perspective the facts of the case.