Bombay and Delhi High Courts in Vodafone Idea Limited v. Central Processing Centre
What is Bombay and Delhi High Courts in Vodafone Idea Limited v. Central Processing Centre authority for?
When determining the date of receipt of Directions from the Dispute Resolution Panel (DRP) by the Assessing Officer (AO) for the purpose of limitation, the date of uploading the DRP's directions is considered the date of receipt, even if the AO claims to have received it later through email. This interpretation prevents parties from exploiting a later date to their advantage and adheres to a singular, unambiguous approach to reckoning limitation.
judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2024 to 2026.
Also referred to as
Vodafone Idea Ltd. v. Central Processing Centre · section 144C(13) · section 143(3) · section 144C(5) · section 144B · section 153 · section 153B · section 254 · section 13 · DRP directions · limitation · date of receipt · faceless assessment · uploading of order
