Search Results Page
Search Results
1 - 10 of 16 (0.31 seconds)Section 153 in The Income Tax Act, 1961 [Entire Act]
The Income Tax Act, 1961
Section 144B in The Income Tax Act, 1961 [Entire Act]
Vodafone Idea Ltd vs Centralised Processing Centre Income ... on 1 August, 2022
19. Viewed from the perspective as explained above
despite persuasive submissions of the learned Standing Counsel,
I do not find any reason to take a different view from that
adopted by a learned Single Judge of this Court in Allianz
Cornhill Information Services Private Limited, Rep. by its
Chief Financial Officer v. Union of India rep. by Secretary,
Ministry of Finance (Department of Revenue) and Others
[2023 SCC OnLine Ker 11076] and Division Bench of the
2025:KER:42465
W.P.(C).Nos.9520 & 9521 of 2014
35
Bombay High Court in Vodafone Idea Limited v. Central
Processing Centre and Others [2023 SCC OnLine Bom 2464].
Assessing Officer is bound to adhere to the time limit stipulated
in S.144 C (13 ) of the Income Tax Act and assessment order
issued in breach of it shall be invalid.