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
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