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1 - 10 of 30 (0.42 seconds)Vodafone Essar Mobile Services Limited ... vs Union Of India & Ors on 9 March, 2016
The Hon'ble
Division Bench of the Delhi High Court in Bharti Airtel Ltd Vs UOI
(2017) 291 CTR 254, following its earlier decision in Vodafone
Essar Mobile Services Limited vs UOI (2016) 385 ITR 436 took the
same view.
Bharti Airtel Ltd vs Union Of India on 14 May, 2015
The Hon'ble
Division Bench of the Delhi High Court in Bharti Airtel Ltd Vs UOI
(2017) 291 CTR 254, following its earlier decision in Vodafone
Essar Mobile Services Limited vs UOI (2016) 385 ITR 436 took the
same view.
Director Of Income Tax, (International ... vs M/S Mahindra And Mahindra Ltd. on 14 November, 2017
The decision of Hon'ble Bombay High Court in DIT
11/20
https://www.mhc.tn.gov.in/judis ( Uploaded on: 03/09/2025 02:38:18 pm )
12 W.A.(MD)NO.373 and Batch of 2023
(International Taxation) v. Mahindra & Mahindra Ltd. [2014] 48
taxmann.com 150/225 Taxman 306 is also on the same lines.
Commissioner Of Income Tax vs Bharat Hotels Ltd. on 30 June, 2016
10.The High Courts of Delhi, Bombay, Calcutta, Karnataka as
well as Madras have been holding that an order under Section 201 of
the Act has to be passed within a reasonable period. The Hon'ble
Division Bench of the Karnataka High Court in the decision reported
in (2024) 167 Taxmann.com 134 (Karnataka) (Nilgiri Diary Farm
(Pvt) Ltd vs ITO) following its earlier decision in CIT vs Bharat
Hotels (2016) 384 ITR 77 held that to pass an order under Section
201(1) and / or Section 201(1A) in respect of non-residents, four
years would be the limitation or reasonable time.
M/S Mass Awash Pvt. Ltd. vs Commissioner Of Income Tax on 14 May, 2018
However the Hon'ble Division Bench of the Allahabad High Court in
Mass Awash Pvt Ltd vs CIT (2017) 397 ITR 305 declined to
prescribe any limitation for exercising power under Sections 201(1)
and 201(1A) and held that an order has to be passed within a
reasonable time and what would be reasonable will have to be
construed depending on the facts of each case.
Veerayee Ammal vs Seeni Ammal on 19 October, 2001
(4) (2002) 1 SCC 134 (Veerayee Ammal Vs. Seeni Ammal).
State Of Gujarat vs Patel Raghav Natha & Ors on 21 April, 1969
(5) (AIR1969 SC 1297) (State of Gujarat Vs. Patel Raghav
Natha & Ors).
State Of Punjab & Ors vs Bhatinda District Coop. Milk P. Union ... on 11 October, 2007
(6) (2007) 11 SCC 363) (State of Punjab Vs. Bhatinda
District Coop. Milk Producers Union Ltd.).
J.Sheikh Parith vs The Commissioner Of Customs on 13 December, 2019
https://www.mhc.tn.gov.in/judis ( Uploaded on: 03/09/2025 02:38:18 pm )
7 W.A.(MD)NO.373 and Batch of 2023
(7) (2020 (374) E.L.T. 15 (Mad). (J.Sheik Parith Vs.
Commissioner of Customs).