Bharti Airtel Ltd. v. Union of India

76 Taxmann.com 256High Court2016#4631 most cited

What is Bharti Airtel Ltd. v. Union of India authority for?

Initiation of proceedings under section 271A(2)(c) of the Income Tax Act, 1961, after a significant delay beyond the prescribed period renders the penalty order invalid.

26

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2011 to 2025.

Also referred to as

Bharti Airtel Ltd. v. Union of India · Section 271A(2)(c) · penalty proceedings · delay in initiation · invalid penalty order · Income Tax Act 1961

Also reported as

245 Taxmann 80

Judgments citing Bharti Airtel Ltd. v. Union of India

DCIT, CHENNAI vs. M/S. SUTHERLAND GLOABAL SERVICES PVT. LTD., CHENNAI

In the result, appeal of the assessee is allowed for statistical purposes

ITA 2139/CHNY/2019[2013-14]Status: DisposedITAT Chennai27 May 2022AY 2013-14

Bench: Shri Mahavir Singh & Shri Girish Agrawalassessment Year: 2013-14 Dcit, Circle-2(2), M/S. Sutherland Global Services Pvt. International Taxation, Ltd. Vs Chennai No.45-A, Velachery Main Road Chennai – 600042 अपीलाथ" अपीलाथ"/ (Appellant) अपीलाथ" अपीलाथ" "त् "त् यथ" "त् "त् यथ" यथ"/ (Respondent) यथ"

For Appellant: Shri Bharathi Krishnaprasad, CAFor Respondent: Shri G. Johnson, Addl. CIT, D/R
Section 195Section 200Section 201(1)Section 201(3)Section 250

…आयकर आयकर अपीलीय आयकर आयकर अपीलीय अपीलीय अिधकरण अपीलीय अिधकरण अिधकरण, “चे"ई अिधकरण चे"ई“ "यायपीठ "यायपीठ "यायपीठ चे"ई "यायपीठ चे"ई चे"ई चे"ई चे"ई चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, CHENNAI ] ] BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER Assessment Year: 2013-14 DCIT, Circle-2(2), M/s. Sutherland Global Services Pvt. International Taxation, Ltd. Vs Chennai No.45-A, Velachery Main Road Chennai – 600042 अपीलाथ" अपीलाथ"/ (Appellant) अपीलाथ" अपीलाथ" "त् "त् यथ" "त् "त् यथ" यथ"/ (Respondent) यथ" Assessee by : Shri Bharathi Krishnaprasad, CA Revenue by : Shri G…

Showing 120 of 26 · Page 1 of 2