Vodafone Essar Mobile Services Ltd. v. Union of India

385 ITR 436High Court2016#7012 most cited

What is Vodafone Essar Mobile Services Ltd. v. Union of India authority for?

For assessment years prior to April 1, 2008, the initiation of proceedings under Section 201 of the Income-tax Act, 1961, is subject to a reasonable period of limitation, generally considered to be four years from the end of the Assessment Year in which the income was first assessable, in the absence of specific statutory prescription.

16

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2018 to 2025.

Also referred to as

Vodafone Essar Mobile Services Ltd. · Union of India · section 201 · section 153(1)(a) · time limit · limitation · TDS officer · assessment years · reasonable time · initiation of proceedings · 4 years

Also reported as

238 Taxmann 62567 Taxmann.com 124

Sections most often in play

Section 127Section 131Section 131(1A)Section 132Section 132ASection 133ASection 139(1)Section 143(3)

Issues it is cited on

section 201(3)section 153(1)(a)section 158bdwithin four yearsretrospective amendmentbeyond four yearssection 158bcsection 194hsection 153(1)section 201(1a)deemed dividendsection 200

Judgments citing Vodafone Essar Mobile Services Ltd. v. Union of India

DCIT, Central Circle-2, Jaipur vs. Kamlaprabha L/H of Late Shri Gopal Lal Ji Goswami, Kota

In the result, the appeal of the revenue is dismissed and the Cross objection of the assessee is disposed off in terms of the observation made herein above

ITA 94/JPR/2025[2014]Status: DisposedITAT Jaipur21 Aug 2025

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri Mahendra Gargieya, AdvFor Respondent: Mrs. Alka Gautam, CIT-Sr.DR a
Section 144Section 153C

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh jkBkSM+ deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA. No. 94/JPR/2025 fu/kZkj.k o"kZ@Assessment Years : 2014-15 cuke DY. Commissioner of Income Tax, Smt. Kamla Prabha Vs. Central Circle-2, L/H of Late Sh. Gopal Lal Ji Jaipur. Goswami, Main Road, Ladpura, Kota City S.O., Kota-324006. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AEVPG7177D vihykFkhZ@Appellant izR;FkhZ@Respondent CO. No. 22/JPR/2…

M/S. Green Line Earth Ltd., New Delhi vs. ITO (TDS), New Delhi

In the result, the appeal of the assessee in Green Line Earth Ltd

ITA 1104/DEL/2016[2003-04 (F.Y. 2002-03)]Status: DisposedITAT Delhi10 May 2023

Bench: Shri Saktijit Dey & Shri M. Balaganeshassessment Year: 2002-03 Green Line (Punjab), Vs Ito (Tds), I-25, Lajpat Nagar-Iii, Ward-50(5), New Delhi. New Delhi. Pan: Aadfg5282H Assessment Year: 2002-03 Green Line (Delhi), Vs. Ito (Tds), I-25, Lajpat Nagar-Iii, Ward-50(5), New Delhi. New Delhi. Pan: Aaaps6803P Assessment Year: 2003-04 Green Line Earth Ltd., Vs. Ito (Tds), I-25, Lajpat Nagar-Iii, Ward-50(5), New Delhi. New Delhi. Pan: Aaacg6500C (Applicant) (Respondent) Assessee By : Shri K.R. Manjani, Advocate & Shri Tarun Aswani, Advocate Revenue By : Shri J.S. Minhas, Cit-Dr Date Of Hearing : 02.05.2023 Date Of Pronouncement : 10.05.2023

For Appellant: Shri K.R. Manjani, Advocate &For Respondent: Shri J.S. Minhas, CIT-DR
Section 133ASection 194CSection 194HSection 201Section 201(1)Section 201(3)

…e the ld. TDS officer to pass orders for Assessment Years prior to A.Y. 2008-09. This understanding of ours is further fortified by the decision of the Hon’ble Delhi High Court in the case of Vodafone Essar Mobile Services Ltd. vs. Union of India, reported in 385 ITR 436, wherein it was held as under:- 8. The Court in NHK Japan Broadcasting Corp. case (supra) noted that there was no provision in the Act, which stipulated a time limit regarding initiation of the proceedings under Section 201 of the Act. It referred to Section 153(1)(a) of the Act, which required an assessment to be completed within two years from…

M/S. Green Line (Delhi), New Delhi vs. ITO (TDS), New Delhi

In the result, the appeal of the assessee in Green Line Earth Ltd

ITA 1103/DEL/2016[2003-04 (F.Y. 2002-03)]Status: DisposedITAT Delhi10 May 2023

Bench: Shri Saktijit Dey & Shri M. Balaganeshassessment Year: 2002-03 Green Line (Punjab), Vs Ito (Tds), I-25, Lajpat Nagar-Iii, Ward-50(5), New Delhi. New Delhi. Pan: Aadfg5282H Assessment Year: 2002-03 Green Line (Delhi), Vs. Ito (Tds), I-25, Lajpat Nagar-Iii, Ward-50(5), New Delhi. New Delhi. Pan: Aaaps6803P Assessment Year: 2003-04 Green Line Earth Ltd., Vs. Ito (Tds), I-25, Lajpat Nagar-Iii, Ward-50(5), New Delhi. New Delhi. Pan: Aaacg6500C (Applicant) (Respondent) Assessee By : Shri K.R. Manjani, Advocate & Shri Tarun Aswani, Advocate Revenue By : Shri J.S. Minhas, Cit-Dr Date Of Hearing : 02.05.2023 Date Of Pronouncement : 10.05.2023

For Appellant: Shri K.R. Manjani, Advocate &For Respondent: Shri J.S. Minhas, CIT-DR
Section 133ASection 194CSection 194HSection 201Section 201(1)Section 201(3)

…e the ld. TDS officer to pass orders for Assessment Years prior to A.Y. 2008-09. This understanding of ours is further fortified by the decision of the Hon’ble Delhi High Court in the case of Vodafone Essar Mobile Services Ltd. vs. Union of India, reported in 385 ITR 436, wherein it was held as under:- 8. The Court in NHK Japan Broadcasting Corp. case (supra) noted that there was no provision in the Act, which stipulated a time limit regarding initiation of the proceedings under Section 201 of the Act. It referred to Section 153(1)(a) of the Act, which required an assessment to be completed within two years from…

M/S. Green Line (Punjab), New Delhi vs. ITO (TDS), New Delhi

In the result, the appeal of the assessee in Green Line Earth Ltd

ITA 1102/DEL/2016[2002-03 (F.Y. 2001-02)]Status: DisposedITAT Delhi10 May 2023

Bench: Shri Saktijit Dey & Shri M. Balaganeshassessment Year: 2002-03 Green Line (Punjab), Vs Ito (Tds), I-25, Lajpat Nagar-Iii, Ward-50(5), New Delhi. New Delhi. Pan: Aadfg5282H Assessment Year: 2002-03 Green Line (Delhi), Vs. Ito (Tds), I-25, Lajpat Nagar-Iii, Ward-50(5), New Delhi. New Delhi. Pan: Aaaps6803P Assessment Year: 2003-04 Green Line Earth Ltd., Vs. Ito (Tds), I-25, Lajpat Nagar-Iii, Ward-50(5), New Delhi. New Delhi. Pan: Aaacg6500C (Applicant) (Respondent) Assessee By : Shri K.R. Manjani, Advocate & Shri Tarun Aswani, Advocate Revenue By : Shri J.S. Minhas, Cit-Dr Date Of Hearing : 02.05.2023 Date Of Pronouncement : 10.05.2023

For Appellant: Shri K.R. Manjani, Advocate &For Respondent: Shri J.S. Minhas, CIT-DR
Section 133ASection 194CSection 194HSection 201Section 201(1)Section 201(3)

…e the ld. TDS officer to pass orders for Assessment Years prior to A.Y. 2008-09. This understanding of ours is further fortified by the decision of the Hon’ble Delhi High Court in the case of Vodafone Essar Mobile Services Ltd. vs. Union of India, reported in 385 ITR 436, wherein it was held as under:- 8. The Court in NHK Japan Broadcasting Corp. case (supra) noted that there was no provision in the Act, which stipulated a time limit regarding initiation of the proceedings under Section 201 of the Act. It referred to Section 153(1)(a) of the Act, which required an assessment to be completed within two years from…

M/S Google India Private Limited, Bangalore vs. Dy. D.I.T., Bangalore

In the result, the appeals by the assessee are allowed

ITA 1512/BANG/2013[2008-09]Status: DisposedITAT Bangalore10 Aug 2022AY 2008-09

Bench: Shri George George K. & Ms. Padmavathy S

For Appellant: Shri Percy Pardiwala, Sr. AdvocateFor Respondent: Shri K V Aravind, Standing Counsel

…of the Act. The aforesaid decision of the Hon'ble Delhi High Court has been approved and followed in subsequent decisions of the Hon'ble Delhi High Court in case of Vodafone Essar Mobile Services Ltd. v. Union of India [2016] 67 taxmann.com 124/238 Taxman 625/385 ITR 436 and in CIT v. C.J. International Hotels (P.) Ltd. [2015] 56 taxmann.com 458/231 Taxman 818/372 ITR 684. The Hon'ble Tech Mahindra Ltd. Jurisdictional High Court in DIT (International Taxation) v. Mahindra & Mahindra Ltd. [2014] 48 taxmann.com 150/225 Taxman 306/365 ITR 560 (Bom.) also followed the decision in NHK Japan Broadcasting Corprn. (supra…

M/S Google India Private Limited, Bangalore vs. Dy. D.I.T., Bangalore

In the result, the appeals by the assessee are allowed

ITA 1511/BANG/2013[2007-08]Status: DisposedITAT Bangalore10 Aug 2022AY 2007-08

Bench: Shri George George K. & Ms. Padmavathy S

For Appellant: Shri Percy Pardiwala, Sr. AdvocateFor Respondent: Shri K V Aravind, Standing Counsel

…of the Act. The aforesaid decision of the Hon'ble Delhi High Court has been approved and followed in subsequent decisions of the Hon'ble Delhi High Court in case of Vodafone Essar Mobile Services Ltd. v. Union of India [2016] 67 taxmann.com 124/238 Taxman 625/385 ITR 436 and in CIT v. C.J. International Hotels (P.) Ltd. [2015] 56 taxmann.com 458/231 Taxman 818/372 ITR 684. The Hon'ble Tech Mahindra Ltd. Jurisdictional High Court in DIT (International Taxation) v. Mahindra & Mahindra Ltd. [2014] 48 taxmann.com 150/225 Taxman 306/365 ITR 560 (Bom.) also followed the decision in NHK Japan Broadcasting Corprn. (supra…

M/S. Aditya Birla Nuvo Ltd ( Earlier Known As Indian Rayon and Industries Ltd and Now Amalgamated With Grasim Industries Limited)), Mumbai vs. Income Tax Officer (International Taxation)-2(3)(2), Mumbai

In the result, Revenue’s appeal is dismissed

ITA 671/MUM/2018[2006-07]Status: DisposedITAT Mumbai30 Apr 2019AY 2006-07

Bench: Shri Saktijit Dey & Shri N.K. Pradhan

For Appellant: Shri Yogesh TharFor Respondent: Shri S.H. Usmani
Section 195(1)Section 195(2)Section 201Section 201(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER AND SHRI N.K. PRADHAN, ACCOUNTANT MEMBER ITA no.671/Mum./2018 (Assessment Year : 2006–07) M/s. Aditya Birla Nuvo Ltd. (Earlier known as Indian Rayon And Industries Ltd. and Now Amalgamated with Grasim Industries Ltd.) ……………. Appellant A–4, Aditya Birla Centre S.K. Ahire Marg, Worli Mumbai 400 030 PAN – AAACI1747H v/s Income Tax Officer (I.T) ……………. Respondent Ward–2(3)(2), Mumbai ITA no.836/Mum./2018 (Assessment Year : 2006–07) Income Tax Officer (I.T) ……………. Appellant Ward–2(3)(2), Mumbai v/s M/s. Aditya Birla Nuv…

ACIT, Delhi vs. M/S. Vodafone Essar Mobile Services Ltd., New Delhi

In the result, appeals filed by the Revenue are allowed for statistical purposes

ITA 982/DEL/2015[2005-06 (F.Y. 2004-05)]Status: DisposedITAT Delhi21 Aug 2018

Bench: Shri Raj Pal Yadav & Shri N.K. Billaiya

For Appellant: Sh. Sparsh Bhargava, Adv. &For Respondent: Smt. Anchal Khandelwal, Sr. DR
Section 194HSection 201Section 201(3)

…this stage. Once the order of the Hon’ble High Court of Delhi in respect of the writ petition filed by the appellant on this issue for the subject year is passed, the AO is directed to apply the same in the subject year. 4. The Hon’ble High Court of Delhi in 385 ITR 436 has observed as under:- “30. As rightly pointed out by Mr. Syali while the Supreme Court had sent the matter back for further proceedings for AY 2002-03, as far as the orders under challenge in these writ petitions are concerned, they pertain to AYs 2003-2004, 2004-2005 and 2005-2006 in respect of which no orders have been passed by the Supreme…

ACIT, Delhi vs. M/S. Vodafone Essar Mobile Services Ltd., New Delhi

In the result, appeals filed by the Revenue are allowed for statistical purposes

ITA 981/DEL/2015[2004-05 (F.Y. 2003-04)]Status: DisposedITAT Delhi21 Aug 2018

Bench: Shri Raj Pal Yadav & Shri N.K. Billaiya

For Appellant: Sh. Sparsh Bhargava, Adv. &For Respondent: Smt. Anchal Khandelwal, Sr. DR
Section 194HSection 201Section 201(3)

…this stage. Once the order of the Hon’ble High Court of Delhi in respect of the writ petition filed by the appellant on this issue for the subject year is passed, the AO is directed to apply the same in the subject year. 4. The Hon’ble High Court of Delhi in 385 ITR 436 has observed as under:- “30. As rightly pointed out by Mr. Syali while the Supreme Court had sent the matter back for further proceedings for AY 2002-03, as far as the orders under challenge in these writ petitions are concerned, they pertain to AYs 2003-2004, 2004-2005 and 2005-2006 in respect of which no orders have been passed by the Supreme…

ACIT, Delhi vs. M/S. Vodafone Essar Mobile Services Ltd., New Delhi

In the result, appeals filed by the Revenue are allowed for statistical purposes

ITA 980/DEL/2015[2003-04 (F.Y. 2002-03)]Status: DisposedITAT Delhi21 Aug 2018

Bench: Shri Raj Pal Yadav & Shri N.K. Billaiya

For Appellant: Sh. Sparsh Bhargava, Adv. &For Respondent: Smt. Anchal Khandelwal, Sr. DR
Section 194HSection 201Section 201(3)

…this stage. Once the order of the Hon’ble High Court of Delhi in respect of the writ petition filed by the appellant on this issue for the subject year is passed, the AO is directed to apply the same in the subject year. 4. The Hon’ble High Court of Delhi in 385 ITR 436 has observed as under:- “30. As rightly pointed out by Mr. Syali while the Supreme Court had sent the matter back for further proceedings for AY 2002-03, as far as the orders under challenge in these writ petitions are concerned, they pertain to AYs 2003-2004, 2004-2005 and 2005-2006 in respect of which no orders have been passed by the Supreme…

Tech Mahindra Ltd. (Ca Satyam Asp Pvt. Ltd. Since Merged With Tech Mahindra Ltd.), Mumbai vs. ITO (International Taxation) - 1, Mumbai

In the result, assessee’s appeal is allowed only on the ground of limitation

ITA 5283/MUM/2016[2008-09]Status: DisposedITAT Mumbai22 Jun 2018AY 2008-09

Bench: Shri Saktijit Dey & Shri N.K Pradhantech Mahindra Limited (Ca Satyam Asp Pvt. Ltd. Since Merged With Tech Mahindra Limited) ……………. Appellant Gateway Building, Apollo Bunder Mumbai 400 001 Pan – Aaacm3484F V/S Income Tax Officer ……………. Respondent I.T. Circle–1, Mumbai Assessee By : Shri Karthik Natrajan Revenue By : Shri M.V. Raj Guru

For Appellant: Shri Karthik NatrajanFor Respondent: Shri M.V. Raj Guru
Section 195Section 201Section 201(1)Section 201(3)

…ding under section 201 of the Act. The aforesaid decision of the Hon'ble Delhi High Court has been approved and followed in subsequent decisions of the Hon'ble Delhi High Court in case of Vodafone Essar Mobile Services Ltd. and Anr. v/s Union of India, [2016] 385 ITR 436 (Del.) and in CIT v/s C.J. International Hotels Pvt. Ltd., ITA no.57 of 2015. The Hon'ble 9 Tech Mahindra Limited Jurisdictional High Court in Mahindra and Mahindra Ltd., 365 ITR 560 also followed the decision in NHK Japan Broadcasting Corporation (supra). We are also conscious of the fact that the Tribunal, Mumbai Bench, in Vodafone India Ltd.…

Ramdas Trading Company, Alwar vs. Income Tax Officer-TDS, Alwar

In the result, appeal of the assessee is allowed for statistical purposes

ITA 746/JPR/2017[2008-09]Status: DisposedITAT Jaipur17 May 2018AY 2008-09
For Appellant: Shri Shravan Kr. Gupta (Adv)For Respondent: Shri J.C. Kulhari (Addl.CIT)
Section 201Section 201(1)Section 201(3)Section 206C

…of us) had an occasion to examine the issue relevant to limitation for taking action U/s 206C of the Act. Referring to the decision of Hon’ble Delhi High Court in case of ITA 746/JP/2017_ 18 Ramdas Trading Co. Vs ITO Vodafone Essar Mobile Services reported in 385 ITR 436, decision of the Hon’ble Gujarat High Court in the case of Tata Teleservices Vs. UOI & Anr reported in 385 ITR 497 and various other decisions, it was held that the Assessing Officer has to initiate action within a reasonable time period and the order passed in that case beyond six years was quashed and set-aside. The relevant findings are contai…

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)

…ove said decisions will equally apply to the cases under consideration. 17. The Ld. counsel also placed reliance on the decision rendered by Hon’ble Delhi High Court in the case of Vodafone Essar Mobile Services Limited & Anr Vs. Union of India & Ors. (2016)(385 ITR 436)(Delhi). He submitted that the question before Hon’ble Delhi High Court was whether proceedings u/s 201(1) of the Act can be initiated for periods earlier than four years prior to 31.3.2011 could be initiated by taking support of the proviso to sec. 201(3) of the Act inserted by Finance Act 2009 w.e.f. 1.4.2010. The Hon’ble Delhi High Court took…

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)

…ove said decisions will equally apply to the cases under consideration. 17. The Ld. counsel also placed reliance on the decision rendered by Hon’ble Delhi High Court in the case of Vodafone Essar Mobile Services Limited & Anr Vs. Union of India & Ors. (2016)(385 ITR 436)(Delhi). He submitted that the question before Hon’ble Delhi High Court was whether proceedings u/s 201(1) of the Act can be initiated for periods earlier than four years prior to 31.3.2011 could be initiated by taking support of the proviso to sec. 201(3) of the Act inserted by Finance Act 2009 w.e.f. 1.4.2010. The Hon’ble Delhi High Court took…

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)

…ove said decisions will equally apply to the cases under consideration. 17. The Ld. counsel also placed reliance on the decision rendered by Hon’ble Delhi High Court in the case of Vodafone Essar Mobile Services Limited & Anr Vs. Union of India & Ors. (2016)(385 ITR 436)(Delhi). He submitted that the question before Hon’ble Delhi High Court was whether proceedings u/s 201(1) of the Act can be initiated for periods earlier than four years prior to 31.3.2011 could be initiated by taking support of the proviso to sec. 201(3) of the Act inserted by Finance Act 2009 w.e.f. 1.4.2010. The Hon’ble Delhi High Court took…

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)

…ove said decisions will equally apply to the cases under consideration. 17. The Ld. counsel also placed reliance on the decision rendered by Hon’ble Delhi High Court in the case of Vodafone Essar Mobile Services Limited & Anr Vs. Union of India & Ors. (2016)(385 ITR 436)(Delhi). He submitted that the question before Hon’ble Delhi High Court was whether proceedings u/s 201(1) of the Act can be initiated for periods earlier than four years prior to 31.3.2011 could be initiated by taking support of the proviso to sec. 201(3) of the Act inserted by Finance Act 2009 w.e.f. 1.4.2010. The Hon’ble Delhi High Court took…

Vodafone Essar Mobile Services Ltd. v. Union of India (385 ITR 436) — Cited in 16 Judgments | BharatTax