CIT v. T.I. & M. Sales Ltd.

114 ITR 59High Court1978#10090 most cited

What is CIT v. T.I. & M. Sales Ltd. authority for?

A person cannot be treated as the statutory agent of a non-resident unless the Assessing Officer has given them an opportunity to be heard regarding their liability.

10

judgments rely on this decision, according to BharatTax’s citation analysis of 366,315 Indian tax judgments — from 2021 to 2025.

Also referred to as

CIT v. T.I. & M. Sales Ltd. · section 163 · statutory agent · opportunity of being heard · natural justice · assessment order · liability of agent

Sections most often in play

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

Judgments citing CIT v. T.I. & M. Sales 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

…resentative-assessee was void and unenforceable or (to decide) the specific question which directly arose before the Punjab and Haryana High Court. We were also referred at the Bar to a decision of the Calcutta High Court in CIT v. T.I. & M. Sales Ltd. [1978] 114 ITR 59. On the aspect of the matter which we are considering, the said decision is of no assistance. It may be pointed out that as far as the Punjab and Haryana High Court is concerned, we are invited on behalf of the Department to concur with D.K. Mahajan J., who was of the clear view that the decision in Nawal Kishore's case [1938] 6 ITR 61 (PC), had n…

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
Section 163

…was passed on the same date. The appellant submits that the order passed without issue of notice u/s 163 is bad in law. The appellant relies on the following decisions: a) The decision of the Calcutta High Court in the case of CIT vs. T.I.&M. ud., reported in 114 ITR 59. b) The decision of the Madras High Court in the case of CIT vs. Express News Papers Ltd., reported in 111 ITR 347. c) The decision of the Bombay High Court in the case of CIT vs. Belapur Sugar & Allied Industries Ltd., reported in 141 ITR 404. :- 9 -: ITA Nos. 1132 to 1139/Hyd/2015 & COs. 6 to 13/Hyd/2017 M/s Madhucon Sino Hydro JV, , Hyd d) The…

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
Section 163

…was passed on the same date. The appellant submits that the order passed without issue of notice u/s 163 is bad in law. The appellant relies on the following decisions: a) The decision of the Calcutta High Court in the case of CIT vs. T.I.&M. ud., reported in 114 ITR 59. b) The decision of the Madras High Court in the case of CIT vs. Express News Papers Ltd., reported in 111 ITR 347. c) The decision of the Bombay High Court in the case of CIT vs. Belapur Sugar & Allied Industries Ltd., reported in 141 ITR 404. :- 9 -: ITA Nos. 1132 to 1139/Hyd/2015 & COs. 6 to 13/Hyd/2017 M/s Madhucon Sino Hydro JV, , Hyd d) The…

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
Section 163

…was passed on the same date. The appellant submits that the order passed without issue of notice u/s 163 is bad in law. The appellant relies on the following decisions: a) The decision of the Calcutta High Court in the case of CIT vs. T.I.&M. ud., reported in 114 ITR 59. b) The decision of the Madras High Court in the case of CIT vs. Express News Papers Ltd., reported in 111 ITR 347. c) The decision of the Bombay High Court in the case of CIT vs. Belapur Sugar & Allied Industries Ltd., reported in 141 ITR 404. :- 9 -: ITA Nos. 1132 to 1139/Hyd/2015 & COs. 6 to 13/Hyd/2017 M/s Madhucon Sino Hydro JV, , Hyd d) The…

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
Section 163

…was passed on the same date. The appellant submits that the order passed without issue of notice u/s 163 is bad in law. The appellant relies on the following decisions: a) The decision of the Calcutta High Court in the case of CIT vs. T.I.&M. ud., reported in 114 ITR 59. b) The decision of the Madras High Court in the case of CIT vs. Express News Papers Ltd., reported in 111 ITR 347. c) The decision of the Bombay High Court in the case of CIT vs. Belapur Sugar & Allied Industries Ltd., reported in 141 ITR 404. :- 9 -: ITA Nos. 1132 to 1139/Hyd/2015 & COs. 6 to 13/Hyd/2017 M/s Madhucon Sino Hydro JV, , Hyd d) The…

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
Section 163

…was passed on the same date. The appellant submits that the order passed without issue of notice u/s 163 is bad in law. The appellant relies on the following decisions: a) The decision of the Calcutta High Court in the case of CIT vs. T.I.&M. ud., reported in 114 ITR 59. b) The decision of the Madras High Court in the case of CIT vs. Express News Papers Ltd., reported in 111 ITR 347. c) The decision of the Bombay High Court in the case of CIT vs. Belapur Sugar & Allied Industries Ltd., reported in 141 ITR 404. :- 9 -: ITA Nos. 1132 to 1139/Hyd/2015 & COs. 6 to 13/Hyd/2017 M/s Madhucon Sino Hydro JV, , Hyd d) The…

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
Section 163

…was passed on the same date. The appellant submits that the order passed without issue of notice u/s 163 is bad in law. The appellant relies on the following decisions: a) The decision of the Calcutta High Court in the case of CIT vs. T.I.&M. ud., reported in 114 ITR 59. b) The decision of the Madras High Court in the case of CIT vs. Express News Papers Ltd., reported in 111 ITR 347. c) The decision of the Bombay High Court in the case of CIT vs. Belapur Sugar & Allied Industries Ltd., reported in 141 ITR 404. :- 9 -: ITA Nos. 1132 to 1139/Hyd/2015 & COs. 6 to 13/Hyd/2017 M/s Madhucon Sino Hydro JV, , Hyd d) The…

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
Section 163

…was passed on the same date. The appellant submits that the order passed without issue of notice u/s 163 is bad in law. The appellant relies on the following decisions: a) The decision of the Calcutta High Court in the case of CIT vs. T.I.&M. ud., reported in 114 ITR 59. b) The decision of the Madras High Court in the case of CIT vs. Express News Papers Ltd., reported in 111 ITR 347. c) The decision of the Bombay High Court in the case of CIT vs. Belapur Sugar & Allied Industries Ltd., reported in 141 ITR 404. :- 9 -: ITA Nos. 1132 to 1139/Hyd/2015 & COs. 6 to 13/Hyd/2017 M/s Madhucon Sino Hydro JV, , Hyd d) The…

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
Section 163

…was passed on the same date. The appellant submits that the order passed without issue of notice u/s 163 is bad in law. The appellant relies on the following decisions: a) The decision of the Calcutta High Court in the case of CIT vs. T.I.&M. ud., reported in 114 ITR 59. b) The decision of the Madras High Court in the case of CIT vs. Express News Papers Ltd., reported in 111 ITR 347. c) The decision of the Bombay High Court in the case of CIT vs. Belapur Sugar & Allied Industries Ltd., reported in 141 ITR 404. :- 9 -: ITA Nos. 1132 to 1139/Hyd/2015 & COs. 6 to 13/Hyd/2017 M/s Madhucon Sino Hydro JV, , Hyd d) The…

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

…rough whom the non-resident is in receipt of any income whether directly or indirectly. Section 163(1 )(c) requires only that the non-resident should receive income directly or indirectly from or through any person in India. b) In CIT vs T.I.& M. Ltd. (1978) 114 ITR 59 (Cal), it is held that as ordained by section 163(2), no person can be treated as the agent of non-resident unless he had an opportunity of being heard given by the Assessing Officer as to his liability for being treated as such. Until and unless one is appointed a statutory agent in this manner, one cannot be fastened with any liability whatsoeve…

CIT v. T.I. & M. Sales Ltd. (114 ITR 59) — Cited in 10 Judgments | BharatTax