Bharti Airtel Ltd. v. Union of India

76 Taxmann.com 256High Court2016#4565 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 366,339 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
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Judgments citing Bharti Airtel Ltd. v. Union of India

M/S Wipro Ltd, Bangalore vs. Additional Commissioner of Income Tax, Bangalore

In the result, all 6 appeals filed by the revenue are dismissed

ITA 1216/BANG/2014[2008-09]Status: DisposedITAT Bangalore21 Jun 2019AY 2008-09

Bench: Shri A.K. Garodia & Shri Laliet Kumar

For Appellant: Shri K.R. Pradeep, CA
Section 201(1)Section 9(1)(vi)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI A.K. GARODIA, ACCOUNTANT MEMBER AND SHRI LALIET KUMAR, JUDICIAL MEMBER ITA Nos.1215 to 1220/Bang/2014 & 18 to 23/Bang/2017 Assessment years :2007-08 to 2012-13 M/s. Wipro Limited, The Additional Doddakannelli, Commissioner of Sarjapur Road, Vs. Income Tax, Bangalore – 560 025. Range 12, PAN: AAACW 0387R Bangalore. APPELLANT RESPONDENT ITA Nos. 2328/Bang/2016 & 2335 to 2339/Bang/2016 Assessment years : 2007-08 to 2012-13 The Deputy M/s. Wipro Limited, Commissioner of Doddakannelli, Income Tax (International Vs. Sarjapur Road, Taxation), Bangal…

M/S Wipro Ltd, Bangalore vs. Additional Commissioner of Income Tax, Bangalore

In the result, all 6 appeals filed by the revenue are dismissed

ITA 1215/BANG/2014[2007-08]Status: DisposedITAT Bangalore21 Jun 2019AY 2007-08

Bench: Shri A.K. Garodia & Shri Laliet Kumar

For Appellant: Shri K.R. Pradeep, CA
Section 201(1)Section 9(1)(vi)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI A.K. GARODIA, ACCOUNTANT MEMBER AND SHRI LALIET KUMAR, JUDICIAL MEMBER ITA Nos.1215 to 1220/Bang/2014 & 18 to 23/Bang/2017 Assessment years :2007-08 to 2012-13 M/s. Wipro Limited, The Additional Doddakannelli, Commissioner of Sarjapur Road, Vs. Income Tax, Bangalore – 560 025. Range 12, PAN: AAACW 0387R Bangalore. APPELLANT RESPONDENT ITA Nos. 2328/Bang/2016 & 2335 to 2339/Bang/2016 Assessment years : 2007-08 to 2012-13 The Deputy M/s. Wipro Limited, Commissioner of Doddakannelli, Income Tax (International Vs. Sarjapur Road, Taxation), Bangal…

Addala Chanti, Hyd, Hyderabad vs. ACIT, Circle-13(1), Hyderabad

In the result, appeal filed by the assessee is allowed

ITA 887/HYD/2016[2003-04]Status: DisposedITAT Hyderabad24 May 2019AY 2003-04

Bench: Shri V. Durga Rao

For Appellant: Sri S. Rama RaoFor Respondent: Smt Neeju Gupta, DR
Section 143(3)Section 272A(2)(C)Section 272A(2)(c)Section 285

…after 6 years 7 months and penalty order was passed after 6 years 9 months which is invalid and submitted that the same may be cancelled. He also relied on the judgment of the Hon’ble Delhi High Court in W.P. No.2166/2012 in Bharti Airtel and Another vs. UOI, 76 Taxmann.com 256 (Delhi.) 7. Both the parties were heard, perused the orders of the lower authorities and the material on record. In this case, the assessee has filed return of income for A.Y. 2003-04 on 24/11/2003 and the same was processed u/s 143(1) on 18/03/2004. Subsequently, the assessment was reopened u/s 143(3) r.w.s 147 of the Act on 19/03/2010,…

M/S Bg Exploration & Production India Ltd., Mumbai vs. ITO (TDS), Dehradun

In the result, all the appeals filed by the assessee are partly allowed

ITA 2443/DEL/2016[2006-07]Status: DisposedITAT Delhi11 Jan 2019AY 2006-07

Bench: Sh. N. K. Billaiya & Ms. Suchitra Kamble

Section 153Section 192Section 200Section 201Section 221Section 9

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’, NEW DELHI BEFORE SH. N. K. BILLAIYA, ACCOUNTANT MEMBER AND MS. SUCHITRA KAMBLE, JUDICIAL MEMBER ITA No.2443 to 2445 /DEL/2016 Assessment Year: 2006-07 to 2008-09 BG Exploration & ITO (TDS) Production India Ltd, BG Vs International Taxation, House, Lake Boulevard Dehradun Road, Hirannandani Business Park, Powai, Mumbai PAN AAACE4569K (APPELLANT) (RESPONDENT) Appellant by Sh.Himanshu Shekhar Sinha, Advocate Sh. Bhuwan Dhoopar, Advocate Respondent by Ms. Ashima Neb, Sr. DR Date of hearing: 09/01/2019 Date of Pronouncement: 11/01/2019 ORDER PER N. K. BILLAI…

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)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”, NEW DELHI BEFORE SHRI G. D. AGRAWAL, PRESIDENT & SHRI AMIT SHUKLA, JUDICIAL MEMBER I.T.A. No.5799/DEL/2015 Assessment Year:2009-10 Hamir Real Estate Pvt. Ltd. v. ITO(TDS) 104A, Triveni Plaza Building Ward 1(2) 17A/57, WEA Karol Bagh New Delhi Delhi TAN/PAN:AABCH8828B (Applicant) (Respondent) Applicant by: Shri Ajay Vohra & Shri Gaurav Jain, Advocates Respondent by: Shri S.S. Rana,CIT (D.R.) Date of hearing: 21 08 2017 Date of pronouncement: 18 09 2017 O R D E R PER AMIT SHUKLA, J.M.: The aforesaid appeal has been filed by the assessee against the impugned orde…

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

ITTA/166/2011HC Telangana21 Apr 2011

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