CIT v. Express News Papers Ltd.

111 ITR 347High Court1978#10080 most cited

What is CIT v. Express News Papers Ltd. authority for?

An order appointing a person as an agent of a non-resident must be in writing, and the agent must be given an opportunity of being heard, to comply with the principles of natural justice and the procedural requirements of Section 163(2).

10

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2021 to 2025.

Also referred to as

CIT v. Express Newspapers Ltd. · 111 ITR 347 · section 163(2) · agent of non-resident · written order · opportunity of being heard · natural justice · procedural requirements

Sections most often in play

Section 144 Section 147 Section 148 Section 148A(d)Section 149 Section 149(3)Section 163 Section 163(2)

Judgments citing CIT v. Express News Papers Ltd.

Times Internet Limited (Representative Assessee of Willow Tv International Ltd), New Delhi vs. Deputy Commissioner of Income Tax, New Delhi

Appeal is allowed

ITA 2239/DEL/2024[2016-17]Status: DisposedITAT Delhi21 Mar 2025AY 2016-17

Bench: Shri Satbeer Singh Godara & Shri S. Rifaur Rahmanassessment Year: 2016-17 M/S. Times Internet Ltd. Vs. Dcit, (Representative Assessee Of New Delhi Willow Tv International Ltd.), Express Building, 9-10 Bahadurshah Zafar Marg, New Delhi Pan: Aabct1559M (Appellant) (Respondent) Assessee By Sh. Ajay Vohra, Sr. Adv. Sh. Shaurya, Ca Sh. Deepesh Jain, Adv. Department By Sh. Vijay B. Basanta, Cit(Dr)

Section 147Section 148Section 148ASection 149Section 163Section 246

…Without deciding this matter, no notice under section 148 read with section 149(3) of the 1961 Act can be issued." This decision of the Punjab and Haryana High Court came to be considered by the Madras High Court in CIT v. Express Newspapers (P.) Ltd. [1978] 111 ITR 347. This aspect of the matter, however, did 5 | P a g e not specifically arise before the said High Court, and the Madras High Court has expressly stated that they were not called upon to hold whether an order of assessment which was made without serving a recognition order on the representative-assessee was void and unenforceable or (to decide) the…

DCIT-2, (International Taxation), Hyd, Hyderabad vs. Madhucon Sino Hydro Jv, Hyd, Hyderabad

ITA 1139/HYD/2015[2009-10]Status: DisposedITAT Hyderabad28 Oct 2021AY 2009-10

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri P. Murali Mohan RaoFor Respondent: Shri Y.V.S.T. Sai

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “B”: HYDERABAD (THROUGH VIRTUAL CONFERENCE) BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER ITA Nos. 1132, 1133, 1134, 1135, 1136, 1137, 1138 & 1139/H/2015 with Cross Objections 6, 7, 8, 9, 10, 11, 12 & 13/H/2017 AY: 2006-07, 2007-08, 2008-09, 2009-10, 2010-11, 2011-12 & 2012-13 Dy. Commissioner of Vs. Madhucon Sino Hydro JV, Income-tax, Hyderabad. (International Taxation), Hyderabad. PAN – AANFM 1541G (Appellant) (Respondent/ Cross Objector ) Revenue by: Shri Y.V.S.T. Sai Assessee by: Shri P. Murali Mohan Ra…

DCIT-2, (International Taxation), Hyd, Hyderabad vs. Madhucon Sino Hydro Jv, Hyd, Hyderabad

ITA 1138/HYD/2015[2012-13]Status: DisposedITAT Hyderabad28 Oct 2021AY 2012-13

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri P. Murali Mohan RaoFor Respondent: Shri Y.V.S.T. Sai

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “B”: HYDERABAD (THROUGH VIRTUAL CONFERENCE) BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER ITA Nos. 1132, 1133, 1134, 1135, 1136, 1137, 1138 & 1139/H/2015 with Cross Objections 6, 7, 8, 9, 10, 11, 12 & 13/H/2017 AY: 2006-07, 2007-08, 2008-09, 2009-10, 2010-11, 2011-12 & 2012-13 Dy. Commissioner of Vs. Madhucon Sino Hydro JV, Income-tax, Hyderabad. (International Taxation), Hyderabad. PAN – AANFM 1541G (Appellant) (Respondent/ Cross Objector ) Revenue by: Shri Y.V.S.T. Sai Assessee by: Shri P. Murali Mohan Ra…

DCIT-2, (International Taxation), Hyd, Hyderabad vs. Madhucon Sino Hydro Jv, Hyd, Hyderabad

ITA 1137/HYD/2015[2011-12]Status: DisposedITAT Hyderabad28 Oct 2021AY 2011-12

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri P. Murali Mohan RaoFor Respondent: Shri Y.V.S.T. Sai

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “B”: HYDERABAD (THROUGH VIRTUAL CONFERENCE) BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER ITA Nos. 1132, 1133, 1134, 1135, 1136, 1137, 1138 & 1139/H/2015 with Cross Objections 6, 7, 8, 9, 10, 11, 12 & 13/H/2017 AY: 2006-07, 2007-08, 2008-09, 2009-10, 2010-11, 2011-12 & 2012-13 Dy. Commissioner of Vs. Madhucon Sino Hydro JV, Income-tax, Hyderabad. (International Taxation), Hyderabad. PAN – AANFM 1541G (Appellant) (Respondent/ Cross Objector ) Revenue by: Shri Y.V.S.T. Sai Assessee by: Shri P. Murali Mohan Ra…

DCIT-2, (International Taxation), Hyd, Hyderabad vs. Madhucon Sino Hydro Jv, Hyd, Hyderabad

ITA 1136/HYD/2015[2010-11]Status: DisposedITAT Hyderabad28 Oct 2021AY 2010-11

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri P. Murali Mohan RaoFor Respondent: Shri Y.V.S.T. Sai

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “B”: HYDERABAD (THROUGH VIRTUAL CONFERENCE) BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER ITA Nos. 1132, 1133, 1134, 1135, 1136, 1137, 1138 & 1139/H/2015 with Cross Objections 6, 7, 8, 9, 10, 11, 12 & 13/H/2017 AY: 2006-07, 2007-08, 2008-09, 2009-10, 2010-11, 2011-12 & 2012-13 Dy. Commissioner of Vs. Madhucon Sino Hydro JV, Income-tax, Hyderabad. (International Taxation), Hyderabad. PAN – AANFM 1541G (Appellant) (Respondent/ Cross Objector ) Revenue by: Shri Y.V.S.T. Sai Assessee by: Shri P. Murali Mohan Ra…

DCIT-2, (International Taxation), Hyd, Hyderabad vs. Madhucon Sino Hydro Jv, Hyd, Hyderabad

ITA 1135/HYD/2015[2008-09]Status: DisposedITAT Hyderabad28 Oct 2021AY 2008-09

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri P. Murali Mohan RaoFor Respondent: Shri Y.V.S.T. Sai

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “B”: HYDERABAD (THROUGH VIRTUAL CONFERENCE) BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER ITA Nos. 1132, 1133, 1134, 1135, 1136, 1137, 1138 & 1139/H/2015 with Cross Objections 6, 7, 8, 9, 10, 11, 12 & 13/H/2017 AY: 2006-07, 2007-08, 2008-09, 2009-10, 2010-11, 2011-12 & 2012-13 Dy. Commissioner of Vs. Madhucon Sino Hydro JV, Income-tax, Hyderabad. (International Taxation), Hyderabad. PAN – AANFM 1541G (Appellant) (Respondent/ Cross Objector ) Revenue by: Shri Y.V.S.T. Sai Assessee by: Shri P. Murali Mohan Ra…

DCIT-2, (International Taxation), Hyd, Hyderabad vs. Madhucon Sino Hydro Jv, Hyd, Hyderabad

ITA 1134/HYD/2015[2007-08]Status: DisposedITAT Hyderabad28 Oct 2021AY 2007-08

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri P. Murali Mohan RaoFor Respondent: Shri Y.V.S.T. Sai

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “B”: HYDERABAD (THROUGH VIRTUAL CONFERENCE) BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER ITA Nos. 1132, 1133, 1134, 1135, 1136, 1137, 1138 & 1139/H/2015 with Cross Objections 6, 7, 8, 9, 10, 11, 12 & 13/H/2017 AY: 2006-07, 2007-08, 2008-09, 2009-10, 2010-11, 2011-12 & 2012-13 Dy. Commissioner of Vs. Madhucon Sino Hydro JV, Income-tax, Hyderabad. (International Taxation), Hyderabad. PAN – AANFM 1541G (Appellant) (Respondent/ Cross Objector ) Revenue by: Shri Y.V.S.T. Sai Assessee by: Shri P. Murali Mohan Ra…

DCIT-2, (International Taxation), Hyd, Hyderabad vs. Madhucon Sino Hydro Jv, Hyd, Hyderabad

ITA 1133/HYD/2015[2006-07]Status: DisposedITAT Hyderabad28 Oct 2021AY 2006-07

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri P. Murali Mohan RaoFor Respondent: Shri Y.V.S.T. Sai

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “B”: HYDERABAD (THROUGH VIRTUAL CONFERENCE) BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER ITA Nos. 1132, 1133, 1134, 1135, 1136, 1137, 1138 & 1139/H/2015 with Cross Objections 6, 7, 8, 9, 10, 11, 12 & 13/H/2017 AY: 2006-07, 2007-08, 2008-09, 2009-10, 2010-11, 2011-12 & 2012-13 Dy. Commissioner of Vs. Madhucon Sino Hydro JV, Income-tax, Hyderabad. (International Taxation), Hyderabad. PAN – AANFM 1541G (Appellant) (Respondent/ Cross Objector ) Revenue by: Shri Y.V.S.T. Sai Assessee by: Shri P. Murali Mohan Ra…

DCIT-2, (International Taxation), Hyd, Hyderabad vs. Madhucon Sino Hydro Jv, Hyd, Hyderabad

ITA 1132/HYD/2015[2006-07]Status: DisposedITAT Hyderabad28 Oct 2021AY 2006-07

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri P. Murali Mohan RaoFor Respondent: Shri Y.V.S.T. Sai

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “B”: HYDERABAD (THROUGH VIRTUAL CONFERENCE) BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER ITA Nos. 1132, 1133, 1134, 1135, 1136, 1137, 1138 & 1139/H/2015 with Cross Objections 6, 7, 8, 9, 10, 11, 12 & 13/H/2017 AY: 2006-07, 2007-08, 2008-09, 2009-10, 2010-11, 2011-12 & 2012-13 Dy. Commissioner of Vs. Madhucon Sino Hydro JV, Income-tax, Hyderabad. (International Taxation), Hyderabad. PAN – AANFM 1541G (Appellant) (Respondent/ Cross Objector ) Revenue by: Shri Y.V.S.T. Sai Assessee by: Shri P. Murali Mohan Ra…

Manish Tyagi, Ghaziabad vs. ITO, Ghaziabad

In the result, appeal filed by the assessee is partly allowed

ITA 5548/DEL/2015[2011-12]Status: DisposedITAT Delhi25 Mar 2021AY 2011-12

Bench: Shri Amit Shukla & Shri Prashant Maharishi(Through Video Conferencing) Manish Tyagi, Vs. Ito, House No. 131, Sector-6, Ward-1(4), Chiranjeev Vihar, Ghaziabad Ghaziabad Pan: Acgpt1413J (Appellant) (Respondent)

For Appellant: Ms. Prem Late Bansal, AdvFor Respondent: Shri Gaurav Dudeja, Sr. DR

Section 160Section 160(1)(i)Section 161(1)Section 163Section 2(14)Section 48Section 54F

…liability whatsoever including payment of advance tax, because doing so will amount to giving retrospective effect to these provisions which is not warranted in the absence of express provisions in this regard. c) In CIT vs Express Newspapers (P) Ltd. (1978) 111 ITR 347 (Mad), it is held that Keeping in view the provisions of section 163(2) regarding opportunity of being heard to be given to the agent as also those of section 246(1 )(d) or 246(2A) or 246(2B) or section 246A(1)(d) regarding filing of an appeal against an order made u/s 163 treating the assessee as an agent of a non-resident, it is necessary that…

CIT v. Express News Papers Ltd. (111 ITR 347) — Cited in 10 Judgments | BharatTax