CIT v. NHK Japan Broadcasting Corporation

305 ITR 137High Court2008#1182 most cited

What is CIT v. NHK Japan Broadcasting Corporation authority for?

When no specific statutory period of limitation exists, proceedings under Section 201(1) and 201(1A) of the Income-tax Act, particularly for payments to non-residents, must be initiated within a reasonable period of four years. This limitation also applies to consequential penalty proceedings under Section 271C.

96

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2010 to 2025.

Also referred to as

CIT v. NHK Japan Broadcasting Corporation · 305 ITR 137 · Section 201 limitation · Section 201(1) reasonable time · Section 201(1A) limitation · assessee in default non-resident · penalty Section 271C limitation · four years limitation · no statutory limitation · TDS proceedings

Sections most often in play

Section 143(3)Section 194ASection 201Section 271CSection 273BSection 120(4)(b)Section 124(3)Section 127
Read the full judgment

Issues it is cited on

section 201(3)assessee in defaultpenalty proceedings initiatedsection 273section 201(1)section 201section 201(1a)section 273bsection 20section 195section 19non-resident

Judgments citing CIT v. NHK Japan Broadcasting Corporation

M/S.Us Technology Resources P. Ltd, Trivandrum vs. The ACIT(International Taxation), Trivandrum

In the result, the appeal of the assessee is allowed and the Stay Petition filed

ITA 122/COCH/2017[2007-08]Status: DisposedITAT Cochin09 Apr 2018AY 2007-08

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

Section 195Section 201Section 201(1)Section 40

…t the Commissioner has to pass an order within a reasonable time and what is a reasonable time limit depends on the fcts of that particular case. 6.4 The Hon’ble Delhi High Court in the case of CIT v. NHK Japan Broadcasting Corporation reported in [(2008) 305 ITR 137 (Delhi)] had held that the order passed u/s 201 of the I.T.Act beyond four years was not reasonable and had quashed the same as barred by limitation. Similar view was taken by the Hon’ble Himachal Pradesh High Court in the case of CIT v. Satluj Jal Vidyut Nigam Ltd. reported in [(2012) 345 ITR 552 (HP)]. As mentioned earlier, the CIT had held…

ITO (TDS) 3 (4), Mumbai vs. Vodafone Essar Ltd, Mumbai

In the result, (a) appeals filed by the assessee for assessment years 2000-01, 2001-02,

ITA 4808/MUM/2013[2007-08]Status: DisposedITAT Mumbai12 Mar 2018AY 2007-08

Bench: Shri B.R. Baskaran (Am) & Shri Ram Lal Negi (Jm)

For Appellant: Bajpai (AR)For Respondent: Yadav (DR)
Section 133ASection 201Section 201(1)

…ubmitted that the Hon’ble Delhi High Court has prescribed a time limit of four years from the end of financial year (or 3 years from the end of assessment year) for initiation of TDS proceedings in the case of CIT Vs. NHK Japan Broadcasting Corporation (2008)(305 ITR 137)(Delhi). He further submitted that the Special Bench, in the case of Mahindra and Mahindra Ltd Vs. DCIT (2009)(122 TTJ 577)(SB) has prescribed time limit for completion of the TDS proceedings as one year from the end of the financial year in which proceedings u/s 201(1) of the Act was initiated. The decision of special bench has since been upheld…

ITO (OSD) (TDS) 3(1), Mumbai vs. Vodafone Essar Ltd ( Now Known As Vodafone India Ltd), Mumbai

In the result, (a) appeals filed by the assessee for assessment years 2000-01, 2001-02,

ITA 5293/MUM/2012[2000-01]Status: DisposedITAT Mumbai12 Mar 2018AY 2000-01

Bench: Shri B.R. Baskaran (Am) & Shri Ram Lal Negi (Jm)

For Appellant: Bajpai (AR)For Respondent: Yadav (DR)
Section 133ASection 201Section 201(1)

…ubmitted that the Hon’ble Delhi High Court has prescribed a time limit of four years from the end of financial year (or 3 years from the end of assessment year) for initiation of TDS proceedings in the case of CIT Vs. NHK Japan Broadcasting Corporation (2008)(305 ITR 137)(Delhi). He further submitted that the Special Bench, in the case of Mahindra and Mahindra Ltd Vs. DCIT (2009)(122 TTJ 577)(SB) has prescribed time limit for completion of the TDS proceedings as one year from the end of the financial year in which proceedings u/s 201(1) of the Act was initiated. The decision of special bench has since been upheld…

ITO (OSD) (TDS) 3(1), Mumbai vs. Vodafone Essar Ltd ( Now Known As Vodafone India Ltd), Mumbai

In the result, (a) appeals filed by the assessee for assessment years 2000-01, 2001-02,

ITA 4638/MUM/2012[2001-02]Status: DisposedITAT Mumbai12 Mar 2018AY 2001-02

Bench: Shri B.R. Baskaran (Am) & Shri Ram Lal Negi (Jm)

For Appellant: Bajpai (AR)For Respondent: Yadav (DR)
Section 133ASection 201Section 201(1)

…ubmitted that the Hon’ble Delhi High Court has prescribed a time limit of four years from the end of financial year (or 3 years from the end of assessment year) for initiation of TDS proceedings in the case of CIT Vs. NHK Japan Broadcasting Corporation (2008)(305 ITR 137)(Delhi). He further submitted that the Special Bench, in the case of Mahindra and Mahindra Ltd Vs. DCIT (2009)(122 TTJ 577)(SB) has prescribed time limit for completion of the TDS proceedings as one year from the end of the financial year in which proceedings u/s 201(1) of the Act was initiated. The decision of special bench has since been upheld…

Vodafone India Ltd. (Formerly Known As Vodafone Essar Ltd.), Mumbai vs. I.T.O. (OSD) (TDS) RG. 3(1), Mumbai

In the result, (a) appeals filed by the assessee for assessment years 2000-01, 2001-02,

ITA 4511/MUM/2012[2000-2001]Status: DisposedITAT Mumbai12 Mar 2018AY 2000-2001

Bench: Shri B.R. Baskaran (Am) & Shri Ram Lal Negi (Jm)

For Appellant: Bajpai (AR)For Respondent: Yadav (DR)
Section 133ASection 201Section 201(1)

…ubmitted that the Hon’ble Delhi High Court has prescribed a time limit of four years from the end of financial year (or 3 years from the end of assessment year) for initiation of TDS proceedings in the case of CIT Vs. NHK Japan Broadcasting Corporation (2008)(305 ITR 137)(Delhi). He further submitted that the Special Bench, in the case of Mahindra and Mahindra Ltd Vs. DCIT (2009)(122 TTJ 577)(SB) has prescribed time limit for completion of the TDS proceedings as one year from the end of the financial year in which proceedings u/s 201(1) of the Act was initiated. The decision of special bench has since been upheld…

ACIT, New Delhi vs. Northern India Transport Co, New Delhi

In the result, the appeals of the department are dismissed

ITA 532/DEL/2015[2003-04]Status: DisposedITAT Delhi26 Feb 2018AY 2003-04

Bench: Sh. N. K. Saini, Am & Ms. Suchitra Kamble, Jm

For Appellant: Sh. S. K. Gupta, CAFor Respondent: Ms. Shefali Swaroop, CIT DR
Section 194Section 201Section 201(1)Section 271A(2)(k)Section 272A(2)(k)

…s available with the Assessing Officer on his file were relevant; and (iv) The order consequential to the second round of the proceedings was barred by limitation in accordance with the decision of Hon'ble Delhi High Court in the case of NHK Japan reported in 305 ITR 137 (Del). For this purpose, learned CIT (A) has also relied upon the decision of Special Bench of ITAT Mumbai in the case of Mahindra & Mahindra reported in 122 TTJ (SB) 577. 14. So far as it relates to the last ground that the proceedings have become time barred, it is the case of the learned DR that by virtue of amendment brought into the statute…

ACIT, New Delhi vs. Northern India Transport Co, New Delhi

In the result, the appeals of the department are dismissed

ITA 531/DEL/2015[2003-04]Status: DisposedITAT Delhi26 Feb 2018AY 2003-04

Bench: Sh. N. K. Saini, Am & Ms. Suchitra Kamble, Jm

For Appellant: Sh. S. K. Gupta, CAFor Respondent: Ms. Shefali Swaroop, CIT DR
Section 194Section 201Section 201(1)Section 271A(2)(k)Section 272A(2)(k)

…s available with the Assessing Officer on his file were relevant; and (iv) The order consequential to the second round of the proceedings was barred by limitation in accordance with the decision of Hon'ble Delhi High Court in the case of NHK Japan reported in 305 ITR 137 (Del). For this purpose, learned CIT (A) has also relied upon the decision of Special Bench of ITAT Mumbai in the case of Mahindra & Mahindra reported in 122 TTJ (SB) 577. 14. So far as it relates to the last ground that the proceedings have become time barred, it is the case of the learned DR that by virtue of amendment brought into the statute…

ACIT, New Delhi vs. Northern India Transport Co, New Delhi

In the result, the appeals of the department are dismissed

ITA 530/DEL/2015[2002-03]Status: DisposedITAT Delhi26 Feb 2018AY 2002-03

Bench: Sh. N. K. Saini, Am & Ms. Suchitra Kamble, Jm

For Appellant: Sh. S. K. Gupta, CAFor Respondent: Ms. Shefali Swaroop, CIT DR
Section 194Section 201Section 201(1)Section 271A(2)(k)Section 272A(2)(k)

…s available with the Assessing Officer on his file were relevant; and (iv) The order consequential to the second round of the proceedings was barred by limitation in accordance with the decision of Hon'ble Delhi High Court in the case of NHK Japan reported in 305 ITR 137 (Del). For this purpose, learned CIT (A) has also relied upon the decision of Special Bench of ITAT Mumbai in the case of Mahindra & Mahindra reported in 122 TTJ (SB) 577. 14. So far as it relates to the last ground that the proceedings have become time barred, it is the case of the learned DR that by virtue of amendment brought into the statute…

ACIT, New Delhi vs. Northern India Transport Co, New Delhi

In the result, the appeals of the department are dismissed

ITA 529/DEL/2015[2002-03]Status: DisposedITAT Delhi26 Feb 2018AY 2002-03

Bench: Sh. N. K. Saini, Am & Ms. Suchitra Kamble, Jm

For Appellant: Sh. S. K. Gupta, CAFor Respondent: Ms. Shefali Swaroop, CIT DR
Section 194Section 201Section 201(1)Section 271A(2)(k)Section 272A(2)(k)

…s available with the Assessing Officer on his file were relevant; and (iv) The order consequential to the second round of the proceedings was barred by limitation in accordance with the decision of Hon'ble Delhi High Court in the case of NHK Japan reported in 305 ITR 137 (Del). For this purpose, learned CIT (A) has also relied upon the decision of Special Bench of ITAT Mumbai in the case of Mahindra & Mahindra reported in 122 TTJ (SB) 577. 14. So far as it relates to the last ground that the proceedings have become time barred, it is the case of the learned DR that by virtue of amendment brought into the statute…

ACIT, New Delhi vs. Northern India Transport Co, Delhi

In the result, the appeals of the department are dismissed

ITA 528/DEL/2015[2002-03]Status: DisposedITAT Delhi26 Feb 2018AY 2002-03

Bench: Sh. N. K. Saini, Am & Ms. Suchitra Kamble, Jm

For Appellant: Sh. S. K. Gupta, CAFor Respondent: Ms. Shefali Swaroop, CIT DR
Section 194Section 201Section 201(1)Section 271A(2)(k)Section 272A(2)(k)

…s available with the Assessing Officer on his file were relevant; and (iv) The order consequential to the second round of the proceedings was barred by limitation in accordance with the decision of Hon'ble Delhi High Court in the case of NHK Japan reported in 305 ITR 137 (Del). For this purpose, learned CIT (A) has also relied upon the decision of Special Bench of ITAT Mumbai in the case of Mahindra & Mahindra reported in 122 TTJ (SB) 577. 14. So far as it relates to the last ground that the proceedings have become time barred, it is the case of the learned DR that by virtue of amendment brought into the statute…

ACIT, New Delhi vs. Northern India Transport Co, Delhi

In the result, the appeals of the department are dismissed

ITA 527/DEL/2015[2001-02]Status: DisposedITAT Delhi26 Feb 2018AY 2001-02

Bench: Sh. N. K. Saini, Am & Ms. Suchitra Kamble, Jm

For Appellant: Sh. S. K. Gupta, CAFor Respondent: Ms. Shefali Swaroop, CIT DR
Section 194Section 201Section 201(1)Section 271A(2)(k)Section 272A(2)(k)

…s available with the Assessing Officer on his file were relevant; and (iv) The order consequential to the second round of the proceedings was barred by limitation in accordance with the decision of Hon'ble Delhi High Court in the case of NHK Japan reported in 305 ITR 137 (Del). For this purpose, learned CIT (A) has also relied upon the decision of Special Bench of ITAT Mumbai in the case of Mahindra & Mahindra reported in 122 TTJ (SB) 577. 14. So far as it relates to the last ground that the proceedings have become time barred, it is the case of the learned DR that by virtue of amendment brought into the statute…

ACIT, New Delhi vs. Northern India Transport Co, Delhi

In the result, the appeals of the department are dismissed

ITA 526/DEL/2015[2001-02]Status: DisposedITAT Delhi26 Feb 2018AY 2001-02

Bench: Sh. N. K. Saini, Am & Ms. Suchitra Kamble, Jm

For Appellant: Sh. S. K. Gupta, CAFor Respondent: Ms. Shefali Swaroop, CIT DR
Section 194Section 201Section 201(1)Section 271A(2)(k)Section 272A(2)(k)

…s available with the Assessing Officer on his file were relevant; and (iv) The order consequential to the second round of the proceedings was barred by limitation in accordance with the decision of Hon'ble Delhi High Court in the case of NHK Japan reported in 305 ITR 137 (Del). For this purpose, learned CIT (A) has also relied upon the decision of Special Bench of ITAT Mumbai in the case of Mahindra & Mahindra reported in 122 TTJ (SB) 577. 14. So far as it relates to the last ground that the proceedings have become time barred, it is the case of the learned DR that by virtue of amendment brought into the statute…

ACIT, New Delhi vs. Northern India Transport Co, Delhi

In the result, the appeals of the department are dismissed

ITA 525/DEL/2015[2001-02]Status: DisposedITAT Delhi26 Feb 2018AY 2001-02

Bench: Sh. N. K. Saini, Am & Ms. Suchitra Kamble, Jm

For Appellant: Sh. S. K. Gupta, CAFor Respondent: Ms. Shefali Swaroop, CIT DR
Section 194Section 201Section 201(1)Section 271A(2)(k)Section 272A(2)(k)

…s available with the Assessing Officer on his file were relevant; and (iv) The order consequential to the second round of the proceedings was barred by limitation in accordance with the decision of Hon'ble Delhi High Court in the case of NHK Japan reported in 305 ITR 137 (Del). For this purpose, learned CIT (A) has also relied upon the decision of Special Bench of ITAT Mumbai in the case of Mahindra & Mahindra reported in 122 TTJ (SB) 577. 14. So far as it relates to the last ground that the proceedings have become time barred, it is the case of the learned DR that by virtue of amendment brought into the statute…

ACIT, New Delhi vs. Northern India Transport Co, New Delhi

In the result, the appeal of the department is dismissed

ITA 524/DEL/2015[2000-01]Status: DisposedITAT Delhi26 Feb 2018AY 2000-01

Bench: Sh. N. K. Saini, Hon’Ble & Sh. K. N. Charyita No. 524/Del/2015 : Asstt. Year : 1999-2000 Asstt. Commissioner Of Income Vs M/S Northern India Transport Co., 8551, Gulshan Guest House, 2Nd Tax, Circle-76(1), New Delhi Floor, Roshanaa Road, Delhi-110007 (Appellant) (Respondent) Pan No. Aaffn0106P Assessee By : Sh. S. K. Gupta, Adv. Revenue By : Ms. Ashima Neb, Sr. Dr Date Of Hearing : 18.10.2018 Date Of Pronouncement : 31.10.2018 Order Per N. K. Saini: This Is An Appeal By The Department Against The Order Dated 27.10.2014 Of Ld. Cit(A)-Xii, New Delhi.

For Appellant: Sh. S. K. Gupta, AdvFor Respondent: Ms. Ashima Neb, Sr. DR
Section 194Section 201Section 201(1)Section 272A(2)(k)

…s available with the Assessing Officer on his file were relevant; and (iv) The order consequential to the second round of the proceedings was barred by limitation in accordance with the decision of Hon'ble Delhi High Court in the case of NHK Japan reported in 305 ITR 137 (Del). For this purpose, learned CIT (A) has also relied upon the decision of Special Bench of ITAT Mumbai in the case of Mahindra & Mahindra reported in 122 TTJ (SB) 577. 14. So far as it relates to the last ground that the proceedings have become time barred, it is the case of the learned DR that by virtue of amendment brought into the statute…

ACIT, New Delhi vs. Northern India Transport Co, Delhi

In the result, the appeals of the department are dismissed

ITA 523/DEL/2015[2000-01]Status: DisposedITAT Delhi26 Feb 2018AY 2000-01

Bench: Sh. N. K. Saini, Am & Ms. Suchitra Kamble, Jm

For Appellant: Sh. S. K. Gupta, CAFor Respondent: Ms. Shefali Swaroop, CIT DR
Section 194Section 201Section 201(1)Section 271A(2)(k)Section 272A(2)(k)

…s available with the Assessing Officer on his file were relevant; and (iv) The order consequential to the second round of the proceedings was barred by limitation in accordance with the decision of Hon'ble Delhi High Court in the case of NHK Japan reported in 305 ITR 137 (Del). For this purpose, learned CIT (A) has also relied upon the decision of Special Bench of ITAT Mumbai in the case of Mahindra & Mahindra reported in 122 TTJ (SB) 577. 14. So far as it relates to the last ground that the proceedings have become time barred, it is the case of the learned DR that by virtue of amendment brought into the statute…

ACIT, New Delhi vs. Northern India Transport Co, Delhi

In the result, the appeals of the department are dismissed

ITA 522/DEL/2015[2000-01]Status: DisposedITAT Delhi26 Feb 2018AY 2000-01

Bench: Sh. N. K. Saini, Am & Ms. Suchitra Kamble, Jm

For Appellant: Sh. S. K. Gupta, CAFor Respondent: Ms. Shefali Swaroop, CIT DR
Section 194Section 201Section 201(1)Section 271A(2)(k)Section 272A(2)(k)

…s available with the Assessing Officer on his file were relevant; and (iv) The order consequential to the second round of the proceedings was barred by limitation in accordance with the decision of Hon'ble Delhi High Court in the case of NHK Japan reported in 305 ITR 137 (Del). For this purpose, learned CIT (A) has also relied upon the decision of Special Bench of ITAT Mumbai in the case of Mahindra & Mahindra reported in 122 TTJ (SB) 577. 14. So far as it relates to the last ground that the proceedings have become time barred, it is the case of the learned DR that by virtue of amendment brought into the statute…

ACIT, New Delhi vs. Northern India Transport Co, Delhi

In the result, the appeals of the department are dismissed

ITA 521/DEL/2015[1999-00]Status: DisposedITAT Delhi26 Feb 2018AY 1999-00

Bench: Sh. N. K. Saini, Am & Ms. Suchitra Kamble, Jm

For Appellant: Sh. S. K. Gupta, CAFor Respondent: Ms. Shefali Swaroop, CIT DR
Section 194Section 201Section 201(1)Section 271A(2)(k)Section 272A(2)(k)

…s available with the Assessing Officer on his file were relevant; and (iv) The order consequential to the second round of the proceedings was barred by limitation in accordance with the decision of Hon'ble Delhi High Court in the case of NHK Japan reported in 305 ITR 137 (Del). For this purpose, learned CIT (A) has also relied upon the decision of Special Bench of ITAT Mumbai in the case of Mahindra & Mahindra reported in 122 TTJ (SB) 577. 14. So far as it relates to the last ground that the proceedings have become time barred, it is the case of the learned DR that by virtue of amendment brought into the statute…

ACIT, New Delhi vs. Northern India Transport Co, Delhi

In the result, the appeals of the department are dismissed

ITA 520/DEL/2015[1999-00]Status: DisposedITAT Delhi26 Feb 2018AY 1999-00

Bench: Sh. N. K. Saini, Am & Ms. Suchitra Kamble, Jm

For Appellant: Sh. S. K. Gupta, CAFor Respondent: Ms. Shefali Swaroop, CIT DR
Section 194Section 201Section 201(1)Section 271A(2)(k)Section 272A(2)(k)

…s available with the Assessing Officer on his file were relevant; and (iv) The order consequential to the second round of the proceedings was barred by limitation in accordance with the decision of Hon'ble Delhi High Court in the case of NHK Japan reported in 305 ITR 137 (Del). For this purpose, learned CIT (A) has also relied upon the decision of Special Bench of ITAT Mumbai in the case of Mahindra & Mahindra reported in 122 TTJ (SB) 577. 14. So far as it relates to the last ground that the proceedings have become time barred, it is the case of the learned DR that by virtue of amendment brought into the statute…

ACIT, New Delhi vs. Northern India Transport Co, New Delhi

In the result, the appeals of the department are dismissed

ITA 519/DEL/2015[1999-00]Status: DisposedITAT Delhi26 Feb 2018AY 1999-00

Bench: Sh. N. K. Saini, Am & Ms. Suchitra Kamble, Jm

For Appellant: Sh. S. K. Gupta, CAFor Respondent: Ms. Shefali Swaroop, CIT DR
Section 194Section 201Section 201(1)Section 271A(2)(k)Section 272A(2)(k)

…s available with the Assessing Officer on his file were relevant; and (iv) The order consequential to the second round of the proceedings was barred by limitation in accordance with the decision of Hon'ble Delhi High Court in the case of NHK Japan reported in 305 ITR 137 (Del). For this purpose, learned CIT (A) has also relied upon the decision of Special Bench of ITAT Mumbai in the case of Mahindra & Mahindra reported in 122 TTJ (SB) 577. 14. So far as it relates to the last ground that the proceedings have become time barred, it is the case of the learned DR that by virtue of amendment brought into the statute…

Hathway C Net P.Ltd, Mumbai vs. TRO (TDS) RG 1, Mumbai

The appeal of the assessee is allowed

ITA 4112/MUM/2016[2003-04]Status: DisposedITAT Mumbai31 Jan 2018AY 2003-04

Bench: Shri B.R.Baskaran, Am & Shri Ravish Sood, Jm Hathway C-Net Private The Tax Recovery Officer Limited, Rahejas, 4Th Floor, (Tds)-1 Smt. K.G. Mittal बिधम/ Corners Of Main Avenue & Ayurvedic Hospital Bldg, Vs. V.P. Road, Santa Cruz (West) Charni Road-(West), Mumbai- 400054 Mumbai-400 002 स्थामी रेखा सं./ जीआइआय सं./ Pan No. Aaach8338K (अऩीराथी /Appellant) (प्रत्मथी / Respondent) :

For Appellant: Shri Nitesh Joshi, A.RFor Respondent: Ms. Pooja Swaroop, D.R
Section 133ASection 194CSection 201Section 201(1)

…Court which are on the same principle and as to whether in the absence of any time limit the proceedings under Sections 201 and 201(1A) of the Income Tax Act, 1961 could be initiated at any Income Tax v/s NHK Japan Broadcasting Corporation reported in (2008) 305 ITR 137 (Delhi), the Delhi High Court upheld the view of the Tribunal and dismissed the Revenue's Appeal [Commissioner of Income Tax v/s Hutchison Essar Telecome Ltd. reported in (2010) 323 ITR 230 (Delhi)]. 31 In the case of NHK Japan Broadcasting Corporation (supra), the Honourable Mr. Justice Madan b. Lokur (as His Lordship then was) speaking for the…