124/238 Taxman 625/385 ITR 436 and in CIT v. C.J. International Hotels (P.) Ltd.

372 ITR 684High Court2015#10568 most cited

What is 124/238 Taxman 625/385 ITR 436 and in CIT v. C.J. International Hotels (P.) Ltd. authority for?

Proceedings to declare an assessee in default under Section 201 of the Income Tax Act, 1961, initiated after a period of four years from the end of the relevant assessment year, are not permissible after the amendment of Section 201(3) by the Finance (No. 2) Act, 2009, effective from April 1, 2010.

10

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2011 to 2025.

Also referred to as

CIT v. C.J. International Hotels (P.) Ltd. · section 201 · section 201(3) · default proceedings · four years · limitation period · Finance Act 2009 · TDS · withholding tax · assessee in default

Also reported as

231 Taxmann 81856 Taxmann.com 458

Sections most often in play

Section 127Section 131Section 131(1A)Section 132Section 132ASection 133ASection 139(1)Section 143(3)

Issues it is cited on

section 201(3)section 153(1)(a)section 158bdwithin four yearsretrospective amendmentbeyond four yearssection 158bcsection 194hsection 153(1)section 201(1a)deemed dividendsection 200

Judgments citing 124/238 Taxman 625/385 ITR 436 and in CIT v. C.J. International Hotels (P.) Ltd.

DCIT, Central Circle-2, Jaipur vs. Kamlaprabha L/H of Late Shri Gopal Lal Ji Goswami, Kota

In the result, the appeal of the revenue is dismissed and the Cross objection of the assessee is disposed off in terms of the observation made herein above

ITA 94/JPR/2025[2014]Status: DisposedITAT Jaipur21 Aug 2025

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri Mahendra Gargieya, AdvFor Respondent: Mrs. Alka Gautam, CIT-Sr.DR a
Section 144Section 153C

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh jkBkSM+ deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA. No. 94/JPR/2025 fu/kZkj.k o"kZ@Assessment Years : 2014-15 cuke DY. Commissioner of Income Tax, Smt. Kamla Prabha Vs. Central Circle-2, L/H of Late Sh. Gopal Lal Ji Jaipur. Goswami, Main Road, Ladpura, Kota City S.O., Kota-324006. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AEVPG7177D vihykFkhZ@Appellant izR;FkhZ@Respondent CO. No. 22/JPR/2…

M/S. Green Line Earth Ltd., New Delhi vs. ITO (TDS), New Delhi

In the result, the appeal of the assessee in Green Line Earth Ltd

ITA 1104/DEL/2016[2003-04 (F.Y. 2002-03)]Status: DisposedITAT Delhi10 May 2023

Bench: Shri Saktijit Dey & Shri M. Balaganeshassessment Year: 2002-03 Green Line (Punjab), Vs Ito (Tds), I-25, Lajpat Nagar-Iii, Ward-50(5), New Delhi. New Delhi. Pan: Aadfg5282H Assessment Year: 2002-03 Green Line (Delhi), Vs. Ito (Tds), I-25, Lajpat Nagar-Iii, Ward-50(5), New Delhi. New Delhi. Pan: Aaaps6803P Assessment Year: 2003-04 Green Line Earth Ltd., Vs. Ito (Tds), I-25, Lajpat Nagar-Iii, Ward-50(5), New Delhi. New Delhi. Pan: Aaacg6500C (Applicant) (Respondent) Assessee By : Shri K.R. Manjani, Advocate & Shri Tarun Aswani, Advocate Revenue By : Shri J.S. Minhas, Cit-Dr Date Of Hearing : 02.05.2023 Date Of Pronouncement : 10.05.2023

For Appellant: Shri K.R. Manjani, Advocate &For Respondent: Shri J.S. Minhas, CIT-DR
Section 133ASection 194CSection 194HSection 201Section 201(1)Section 201(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : C : DELHI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER Assessment Year: 2002-03 Green Line (Punjab), Vs ITO (TDS), I-25, Lajpat Nagar-III, Ward-50(5), New Delhi. New Delhi. PAN: AADFG5282H Assessment Year: 2002-03 Green Line (Delhi), Vs. ITO (TDS), I-25, Lajpat Nagar-III, Ward-50(5), New Delhi. New Delhi. PAN: AAAPS6803P Assessment Year: 2003-04 Green Line Earth Ltd., Vs. ITO (TDS), I-25, Lajpat Nagar-III, Ward-50(5), New Delhi. New Delhi. PAN: AAACG6500C (Applicant) (Respondent) Assessee by : Shri K.R. Manjani, Advocate &…

M/S. Green Line (Delhi), New Delhi vs. ITO (TDS), New Delhi

In the result, the appeal of the assessee in Green Line Earth Ltd

ITA 1103/DEL/2016[2003-04 (F.Y. 2002-03)]Status: DisposedITAT Delhi10 May 2023

Bench: Shri Saktijit Dey & Shri M. Balaganeshassessment Year: 2002-03 Green Line (Punjab), Vs Ito (Tds), I-25, Lajpat Nagar-Iii, Ward-50(5), New Delhi. New Delhi. Pan: Aadfg5282H Assessment Year: 2002-03 Green Line (Delhi), Vs. Ito (Tds), I-25, Lajpat Nagar-Iii, Ward-50(5), New Delhi. New Delhi. Pan: Aaaps6803P Assessment Year: 2003-04 Green Line Earth Ltd., Vs. Ito (Tds), I-25, Lajpat Nagar-Iii, Ward-50(5), New Delhi. New Delhi. Pan: Aaacg6500C (Applicant) (Respondent) Assessee By : Shri K.R. Manjani, Advocate & Shri Tarun Aswani, Advocate Revenue By : Shri J.S. Minhas, Cit-Dr Date Of Hearing : 02.05.2023 Date Of Pronouncement : 10.05.2023

For Appellant: Shri K.R. Manjani, Advocate &For Respondent: Shri J.S. Minhas, CIT-DR
Section 133ASection 194CSection 194HSection 201Section 201(1)Section 201(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : C : DELHI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER Assessment Year: 2002-03 Green Line (Punjab), Vs ITO (TDS), I-25, Lajpat Nagar-III, Ward-50(5), New Delhi. New Delhi. PAN: AADFG5282H Assessment Year: 2002-03 Green Line (Delhi), Vs. ITO (TDS), I-25, Lajpat Nagar-III, Ward-50(5), New Delhi. New Delhi. PAN: AAAPS6803P Assessment Year: 2003-04 Green Line Earth Ltd., Vs. ITO (TDS), I-25, Lajpat Nagar-III, Ward-50(5), New Delhi. New Delhi. PAN: AAACG6500C (Applicant) (Respondent) Assessee by : Shri K.R. Manjani, Advocate &…

M/S. Green Line (Punjab), New Delhi vs. ITO (TDS), New Delhi

In the result, the appeal of the assessee in Green Line Earth Ltd

ITA 1102/DEL/2016[2002-03 (F.Y. 2001-02)]Status: DisposedITAT Delhi10 May 2023

Bench: Shri Saktijit Dey & Shri M. Balaganeshassessment Year: 2002-03 Green Line (Punjab), Vs Ito (Tds), I-25, Lajpat Nagar-Iii, Ward-50(5), New Delhi. New Delhi. Pan: Aadfg5282H Assessment Year: 2002-03 Green Line (Delhi), Vs. Ito (Tds), I-25, Lajpat Nagar-Iii, Ward-50(5), New Delhi. New Delhi. Pan: Aaaps6803P Assessment Year: 2003-04 Green Line Earth Ltd., Vs. Ito (Tds), I-25, Lajpat Nagar-Iii, Ward-50(5), New Delhi. New Delhi. Pan: Aaacg6500C (Applicant) (Respondent) Assessee By : Shri K.R. Manjani, Advocate & Shri Tarun Aswani, Advocate Revenue By : Shri J.S. Minhas, Cit-Dr Date Of Hearing : 02.05.2023 Date Of Pronouncement : 10.05.2023

For Appellant: Shri K.R. Manjani, Advocate &For Respondent: Shri J.S. Minhas, CIT-DR
Section 133ASection 194CSection 194HSection 201Section 201(1)Section 201(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : C : DELHI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER Assessment Year: 2002-03 Green Line (Punjab), Vs ITO (TDS), I-25, Lajpat Nagar-III, Ward-50(5), New Delhi. New Delhi. PAN: AADFG5282H Assessment Year: 2002-03 Green Line (Delhi), Vs. ITO (TDS), I-25, Lajpat Nagar-III, Ward-50(5), New Delhi. New Delhi. PAN: AAAPS6803P Assessment Year: 2003-04 Green Line Earth Ltd., Vs. ITO (TDS), I-25, Lajpat Nagar-III, Ward-50(5), New Delhi. New Delhi. PAN: AAACG6500C (Applicant) (Respondent) Assessee by : Shri K.R. Manjani, Advocate &…

M/S Google India Private Limited, Bangalore vs. Dy. D.I.T., Bangalore

In the result, the appeals by the assessee are allowed

ITA 1512/BANG/2013[2008-09]Status: DisposedITAT Bangalore10 Aug 2022AY 2008-09

Bench: Shri George George K. & Ms. Padmavathy S

For Appellant: Shri Percy Pardiwala, Sr. AdvocateFor Respondent: Shri K V Aravind, Standing Counsel

…bsequent decisions of the Hon'ble Delhi High Court in case of Vodafone Essar Mobile Services Ltd. v. Union of India [2016] 67 taxmann.com 124/238 Taxman 625/385 ITR 436 and in CIT v. C.J. International Hotels (P.) Ltd. [2015] 56 taxmann.com 458/231 Taxman 818/372 ITR 684. The Hon'ble Tech Mahindra Ltd. Jurisdictional High Court in DIT (International Taxation) v. Mahindra & Mahindra Ltd. [2014] 48 taxmann.com 150/225 Taxman 306/365 ITR 560 (Bom.) also followed the decision in NHK Japan Broadcasting Corprn. (supra). The Hon'ble Karnataka High Court in the case of Bharat Hotels Ltd. (supra) also took the view that p…

M/S Google India Private Limited, Bangalore vs. Dy. D.I.T., Bangalore

In the result, the appeals by the assessee are allowed

ITA 1511/BANG/2013[2007-08]Status: DisposedITAT Bangalore10 Aug 2022AY 2007-08

Bench: Shri George George K. & Ms. Padmavathy S

For Appellant: Shri Percy Pardiwala, Sr. AdvocateFor Respondent: Shri K V Aravind, Standing Counsel

…bsequent decisions of the Hon'ble Delhi High Court in case of Vodafone Essar Mobile Services Ltd. v. Union of India [2016] 67 taxmann.com 124/238 Taxman 625/385 ITR 436 and in CIT v. C.J. International Hotels (P.) Ltd. [2015] 56 taxmann.com 458/231 Taxman 818/372 ITR 684. The Hon'ble Tech Mahindra Ltd. Jurisdictional High Court in DIT (International Taxation) v. Mahindra & Mahindra Ltd. [2014] 48 taxmann.com 150/225 Taxman 306/365 ITR 560 (Bom.) also followed the decision in NHK Japan Broadcasting Corprn. (supra). The Hon'ble Karnataka High Court in the case of Bharat Hotels Ltd. (supra) also took the view that p…

The Director of Income Tax vs. The Executive Engineer

ITA/166/2011HC Karnataka24 Aug 2020

Bench: ALOK ARADHE,H.T. NARENDRA PRASAD

Section 201(1)Section 201(3)Section 231Section 260Section 260A

…t in ‘CIT VS. BHARAT HOTELS LTD.,’, 384 ITR 77 (KARNATAKA), decisions of Delhi High Court in ‘CIT V. NHK JAPAN BROADCASTING CORPORATION’, 305 ITR 137 (DELHI), ‘BHARTI AIRTEL LTD VS. UOI’, 245 TAXMAN 80 (DELHI), ‘CIT VS. CJ INTERNATIONAL HOTELS (P) LTD’, 372 ITR 684 (DELHI), decision of Andhra Pradesh High Court in ‘CIT V. UB ELECTRONIC INSTRUMENTS LTD’, 371 ITR 314 (ANDHRA PRADESH), decision of Bombay High Court in ‘DIT VS. MAHINDRA AND MAHINDRA’, 365 ITR 560 (BOMBAY) and decision of High Court of Himachal Pradesh in ‘CIT V SATLUJ JAL VIDYUT NIGAM LTD’, 345 ITR 552 (HIMACHAL PRADESH).…

M/S. Aditya Birla Nuvo Ltd ( Earlier Known As Indian Rayon and Industries Ltd and Now Amalgamated With Grasim Industries Limited)), Mumbai vs. Income Tax Officer (International Taxation)-2(3)(2), Mumbai

In the result, Revenue’s appeal is dismissed

ITA 671/MUM/2018[2006-07]Status: DisposedITAT Mumbai30 Apr 2019AY 2006-07

Bench: Shri Saktijit Dey & Shri N.K. Pradhan

For Appellant: Shri Yogesh TharFor Respondent: Shri S.H. Usmani
Section 195(1)Section 195(2)Section 201Section 201(1)

…bsequent decisions of the Hon'ble Delhi High Court in case of Vodafone Essar Mobile Services Ltd. v. Union of India [2016] 67 taxmann.com 124/238 Taxman 625/385 ITR 436 and in CIT v. C.J. International Hotels (P.) Ltd. [2015] 56 taxmann.com 458/231 Taxman 818/372 ITR 684 (Delhi). The Hon'ble Jurisdictional High Court in DIT (IT) v. Mahindra & Mahindra Ltd. [2014] 48 taxmann.com 150/225 Taxman 306/365 ITR 560 (Bom.) also followed the decision in NHK Japan Broadcasting Corpn. (supra). We are also conscious of the fact that the Tribunal, Mumbai Bench, in Vodafone India Ltd. v. ITO [IT Appeal no.4511 (Mum.) of 2012,…

M/S. Hamir Real Estate Pvt. Ltd., Delhi vs. ITO (TDS), New Delhi

In the result, appeal of the assessee is allowed

ITA 5799/DEL/2015[2009-10 (F.Y. 2008-09)]Status: DisposedITAT Delhi18 Sept 2017

Bench: Shri G. D. Agrawal & Shri Amit Shukla

For Respondent: Shri S.S. Rana,CIT (D.R.)
Section 201Section 201(3)

…ion, the list of which are as under:- l. Bharti Airtel Ltd. v. U. 0.I, 245 Taxman 80 (Del) Vodafone Essar Mobile Services Ltd. v U.O.I., 385 ITR 2. 436 (Del) CIT v. NHK Japan Broadcasting Corpn., 305 ITR 137 3. (Del) CIT v. C.J. International Hotels (P.) Ltd: 372 ITR 684 4. (Del) 5. CIT v. Bharat Hotels Ltd., 384 ITR 77 (Kar) 6 ACIT v. Catholic Relief Services, 55 SOT 405 (Del Trib.) Crompton Greaves Ltd. v. DCIT; 149 TTJ 484 (Mum 7. Trib.) -> ^/ 4 I.T.A. No.5799/DEL/2015 4. Explaining the brief facts qua the preliminary issue of limitation, Mr. Vohra submitted that the assessee is a private limited company whic…

Commissioner of Income Tax, Guntur vs. Agricultural Market Committee, Krosur

ITTA/166/2011HC Telangana21 Apr 2011

Bench: V.V.S.RAO,RAMESH RANGANATHAN

124/238 Taxman 625/385 ITR 436 and in CIT v. C.J. International Hotels (P.) Ltd. (372 ITR 684) — Cited in 10 Judgments | BharatTax