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

Commissioner of Income Tax TDS vs. M/S Bharat Hotels Limited

Appeal stands dismissed

ITA/393/2009HC Karnataka02 Dec 2015

Bench: S.SUJATHA,VINEET SARAN

Section 143(3)Section 153Section 154Section 194Section 201Section 201(1)Section 206

…to consider is, what would be the reasonable period within which proceedings under Section 201 of the Act could be initiated in the present case. The Delhi High Court in the case of Commissioner of Income Tax Vs NHK Japan Broadcasting Corporation (2008) 305 ITR 137, was dealing with a similar case under Section 201 of the Income Tax Act. After considering the case of Bhatinda District Coperative Milk Producers Union Ltd (supra) and other relevant cases on the subject, it has held in paragraphs 18 and 19 of the said judgment as under: 18. In so far as the Income tax Act is concerned, our attention…

The Commissioner of Income Tax-TDS

The appeal is dismissed

ITA/93/2015HC Delhi13 Feb 2015
Section 201Section 201(1)Section 201(3)

…urns were financed much earlier and that the action under Section 201 is belated. This contention was accepted by the CIT (A), who followed the Division Bench ruling of this Court in Commissioner of Income Tax vs. NHK Japan Broadcasting Corporation (2008) 305 ITR 137 (Del) and CIT vs. Hutchison Essar Telecome Ltd. (2010) 323 ITR 230 (Delhi) concludes the issue. In NHK Japan (Supra) the Court had said that even though no specific period of limitation was prescribed for action under Section 201, the Income Tax Authorities have to initiate proceedings within reasoned time as it was determined to be four ye…

Commissioner of Income Tax-TDS

The appeal is dismissed

ITA/85/2015HC Delhi11 Feb 2015
Section 201Section 201(3)

…on under Section 201 is belated since its returns were filed much earlier. This contention was accepted by the CIT (Appeals), who followed the Division Bench ruling of this Court in Commissioner of Income Tax vs. NHK Japan Broadcasting Corporation (2008) 305 ITR 137 (Del) and CIT vs. Hutchison Essar Telecome Ltd. (2010) 323 ITR 230 (Delhi) and concluded the issue. In NHK Japan (supra) the Court had said that even though no specific period of limitation was prescribed for an action under Section 201 of the Act, the income tax authorities have to initiate proceedings within reasonable time and it was det…

Commissioner of Income Tax (TDS)-I vs. C.J. International Hotels Pvt. Ltd

ITA/57/2015HC Delhi09 Feb 2015
Section 153Section 2Section 201

…the AO acted correctly within jurisdiction in invoking Section 2 (22) (e). 4. Counsel for the assessee points out that the ruling of this Court as to the period of limitation, i.e., Commissioner of Income Tax v. NHK Japan Broadcasting Corporation, (2008) 305 ITR 137 (Del) and CIT Vs. Hutchison Essar Telecome Ltd. (2010) 323 ITR 230 (Delhi) concludes the issue. In those judgments, two Division 2015:DHC:1299-DB ITA Nos.57, 67 &68/2015 Page 3 Benches consistently ruled that the foundational requisite for initiation of proceedings under Section 201 is a period of four years if no limitation is prescri…

Commissioner of Income Tax (TDS)-I vs. C.J. International Hotels Pvt. Ltd

ITA - 57 / 2015HC Delhi09 Feb 2015
Section 153Section 2Section 201

…the AO acted correctly within jurisdiction in invoking Section 2 (22) (e). 4. Counsel for the assessee points out that the ruling of this Court as to the period of limitation, i.e., Commissioner of Income Tax v. NHK Japan Broadcasting Corporation, (2008) 305 ITR 137 (Del) and CIT Vs. Hutchison Essar Telecome Ltd. (2010) 323 ITR 230 (Delhi) concludes the issue. In those judgments, two Division 2015:DHC:1299-DB ITA Nos.57, 67 &68/2015 Page 3 Benches consistently ruled that the foundational requisite for initiation of proceedings under Section 201 is a period of four years if no limitation is prescri…

Nokia Networks Oy vs. Asst. Director of Income Tax

ITA/1138/2006HC Delhi07 Sept 2012

Bench: CASES PERTAINING TO SPL.DIVISION BENCHES

…he Tribunal are final and cannot be disturbed by the High Court while considering the appeal under Section 260A of the Income Tax Act, 1961 which is only on substantial question of law. In Commissioner of Income Tax v. NHK Japan Broadcasting Corporation, 291 ITR 331, a Division Bench of this Court, after referring to the Supreme Court ITA 512/2007 & connected cases Page 16 of 42 judgment in Ishwar Dass Jain v. Sohan Lal, AIR 2000 SC 426 has laid down the law, on this aspect, thus: “The effect of a concurrent finding has been dealt with in Ishwar Dass Jain v. Sohan Lal, AIR 2000 SC…

Nokia Networks Oy vs. Asstt. Director of Income Tax

ITA/1137/2006HC Delhi07 Sept 2012

Bench: CASES PERTAINING TO SPL.DIVISION BENCHES

…he Tribunal are final and cannot be disturbed by the High Court while considering the appeal under Section 260A of the Income Tax Act, 1961 which is only on substantial question of law. In Commissioner of Income Tax v. NHK Japan Broadcasting Corporation, 291 ITR 331, a Division Bench of this Court, after referring to the Supreme Court ITA 512/2007 & connected cases Page 16 of 42 judgment in Ishwar Dass Jain v. Sohan Lal, AIR 2000 SC 426 has laid down the law, on this aspect, thus: “The effect of a concurrent finding has been dealt with in Ishwar Dass Jain v. Sohan Lal, AIR 2000 SC…

Director of Income Tax vs. Uop Lic, New Delhi

ITA/1324/2007HC Delhi07 Sept 2012

Bench: CASES PERTAINING TO SPL.DIVISION BENCHES

…he Tribunal are final and cannot be disturbed by the High Court while considering the appeal under Section 260A of the Income Tax Act, 1961 which is only on substantial question of law. In Commissioner of Income Tax v. NHK Japan Broadcasting Corporation, 291 ITR 331, a Division Bench of this Court, after referring to the Supreme Court ITA 512/2007 & connected cases Page 16 of 42 judgment in Ishwar Dass Jain v. Sohan Lal, AIR 2000 SC 426 has laid down the law, on this aspect, thus: “The effect of a concurrent finding has been dealt with in Ishwar Dass Jain v. Sohan Lal, AIR 2000 SC…

Icec India P.Ltd vs. Commissioner of Income Tax

ITA/359/2005HC Delhi07 Sept 2012

Bench: CASES PERTAINING TO SPL.DIVISION BENCHES

…he Tribunal are final and cannot be disturbed by the High Court while considering the appeal under Section 260A of the Income Tax Act, 1961 which is only on substantial question of law. In Commissioner of Income Tax v. NHK Japan Broadcasting Corporation, 291 ITR 331, a Division Bench of this Court, after referring to the Supreme Court ITA 512/2007 & connected cases Page 16 of 42 judgment in Ishwar Dass Jain v. Sohan Lal, AIR 2000 SC 426 has laid down the law, on this aspect, thus: “The effect of a concurrent finding has been dealt with in Ishwar Dass Jain v. Sohan Lal, AIR 2000 SC…

Director of Income Tax vs. C.I.T Alcatel

ITA - 30 / 2008HC Delhi07 Sept 2012

…he Tribunal are final and cannot be disturbed by the High Court while considering the appeal under Section 260A of the Income Tax Act, 1961 which is only on substantial question of law. In Commissioner of Income Tax v. NHK Japan Broadcasting Corporation, 291 ITR 331, a Division Bench of this Court, after referring to the Supreme Court 2012:DHC:5557-DB ITA 512/2007 & connected cases Page 16 of 42 judgment in Ishwar Dass Jain v. Sohan Lal, AIR 2000 SC 426 has laid down the law, on this aspect, thus: “The effect of a concurrent finding has been dealt with in Ishwar Dass Jain v. Sohan…

Director of Income Tax vs. Uop Lic, New Delhi

ITA - 1324 / 2007HC Delhi07 Sept 2012

…he Tribunal are final and cannot be disturbed by the High Court while considering the appeal under Section 260A of the Income Tax Act, 1961 which is only on substantial question of law. In Commissioner of Income Tax v. NHK Japan Broadcasting Corporation, 291 ITR 331, a Division Bench of this Court, after referring to the Supreme Court 2012:DHC:5557-DB ITA 512/2007 & connected cases Page 16 of 42 judgment in Ishwar Dass Jain v. Sohan Lal, AIR 2000 SC 426 has laid down the law, on this aspect, thus: “The effect of a concurrent finding has been dealt with in Ishwar Dass Jain v. Sohan…

Dte of Income Tax vs. Nokia Network Oy

ITA - 505 / 2007HC Delhi07 Sept 2012

…he Tribunal are final and cannot be disturbed by the High Court while considering the appeal under Section 260A of the Income Tax Act, 1961 which is only on substantial question of law. In Commissioner of Income Tax v. NHK Japan Broadcasting Corporation, 291 ITR 331, a Division Bench of this Court, after referring to the Supreme Court 2012:DHC:5557-DB ITA 512/2007 & connected cases Page 16 of 42 judgment in Ishwar Dass Jain v. Sohan Lal, AIR 2000 SC 426 has laid down the law, on this aspect, thus: “The effect of a concurrent finding has been dealt with in Ishwar Dass Jain v. Sohan…

Director of Income Tax vs. M/S Nokia Networks Oy

ITA/512/2007HC Delhi07 Sept 2012

…he Tribunal are final and cannot be disturbed by the High Court while considering the appeal under Section 260A of the Income Tax Act, 1961 which is only on substantial question of law. In Commissioner of Income Tax v. NHK Japan Broadcasting Corporation, 291 ITR 331, a Division Bench of this Court, after referring to the Supreme Court 2012:DHC:5557-DB ITA 512/2007 & connected cases Page 16 of 42 judgment in Ishwar Dass Jain v. Sohan Lal, AIR 2000 SC 426 has laid down the law, on this aspect, thus: “The effect of a concurrent finding has been dealt with in Ishwar Dass Jain v. Sohan…

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

ITTA/166/2011HC Telangana21 Apr 2011

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

Twenty First Century Finance Ltd vs. Commissionr of Income Tax

ITA - 1380 / 2009HC Delhi08 Nov 2010
Section 131Section 132Section 192Section 201

…Assessing Officer in initiating the penalty proceedings under Section 201 and 201 (1A) of the Act was time barred. It was the submission of the appellant, predicated on the judgment of this Court in the case of CIT Vs. NHK Japan Broadcasting Corporation, 305 ITR 137 that such an action could be taken within a period of four years. It was thus submitted that in respect of financial year 1993-94 (corresponding to assessment year 1994-95), the period of limitation was expired on 31st March, 1998. Likewise, in respect of financial year 1994-95 (corresponding to assessment year 1995-96), the last…

Commissioner of Income Tax vs. Forech India Ltd

The appeal is dismissed

ITA/1/2007HC Delhi24 Feb 2010

Bench: The Tribunal Being Aggrieved By The Order Passed By The Commissioner Of Income Tax (Appeals), Who Had 2010:Dhc:1139-Db

For Appellant: Ms Prem Lata BansalFor Respondent: Mr M.S. Syali, Sr Advocate with Ms Mahua Kalra

…me Tax Appellate Tribunal with regard to the genuineness of the purchases prior to the survey are pure findings of fact. We would also like to note the decision of this Court in the case of Commissioner of Income Tax v. NHK Japan Broadcasting Corporation: 291 ITR 331 (Delhi), wherein the scope of interference with findings of fact in an appeal under Section 260A has been pithily explained. In the said decision it was observed as under:- “12. The effect of a concurrent finding has been dealt with in Ishwar Dass Jain v. Sohan Lal, AIR 2000 SC 426. The Supreme Court noted two situations where findings of fa…