Vodafone Idea Limited v. Assistant Commissioner of Income Tax Circle

19 SCC 12Reported decision2020#17145 most cited
5

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2022 to 2025.

Sections most often in play

Section 143(1)Section 143(3)Section 2(24)(x)Section 36(1)(va)Section 43BSection 139Section 142Section 143(1)(a)

Issues it is cited on

section 143(1a)section 36(1)(iv)section 264section 10aasection 10asection 2(24)(x)section 2(24)section 143(1)(a)section 36(1)(va)section 43bsection 36(1)section 43

Judgments citing Vodafone Idea Limited v. Assistant Commissioner of Income Tax Circle

SUNIL KUMAR,ALWAR RAJASTHAN vs. ITO WARD 3, REWARI

In the result, the appeal is allowed to the extent indicated above leaving the parties to bear their own cost(s)

ITA 7634/DEL/2025[2019-2020]Status: DisposedITAT Delhi23 Dec 2025AY 2019-2020

Bench: Sh. Satbeer Singh Godaraita No. 7634/Del/2025 : Asstt. Year: 2019-20 Sunil Kumar, Vs Income Tax Officer, Hill View Apartment, K-001, Ward-3, Neemrana, Behror, Alwar, Rewari, Rajasthan-301707 Haryana-123401 (Appellant) (Respondent) Pan No. Ccmpk7200C Assessee By: None Revenue By : Sh. Amit Shukla, Sr. Dr Date Of Hearing: 23.12.2025 Date Of Pronouncement: 23.12.2025 Order This Assessee’S Appeal For Assessment Year 2019-20 Arises Against The Addl./Jcit(A), Panaji’S Din & Order No. Itba/Apl/S/250/2025-26/1081206915(1) Dated 26.09.2025, In Proceedings U/S 143(1) R.W.S. 264 Of The Income Tax Act, 1961 (In Short “The Act”).

For Appellant: NoneFor Respondent: Sh. Amit Shukla, Sr. DR
Section 143(1)Section 143(1)(a)Section 143(3)Section 147Section 246ASection 260ASection 36(1)Section 36(1)(va)

…ich is apparent from the return while that under sub- sections (2) and (3) is to scrutinize the return and cause deeper probe to arrive at correct determination of the liability (See: Vodafone Idea Limited v. Assistant Commissioner of Income Tax Circle (2020) 19 SCC 12, Para 17). 10. Further, in Section 143(1)(a) of the Act of 1961, the procedure to process the return in a given case is provided. Section 143 (1)(a) is produced hereunder reference:- "Assessment 143. (1) Where a return has been made under section 139, or in response to a notice under sub-section (1) of section 142, such return shall be processed in…

RISHI PARKASH,SONIPAT vs. INCOME TAX OFFICER, SONIPAT

Appeal is allowed in above terms

ITA 3230/DEL/2025[2018-19]Status: DisposedITAT Delhi25 Sept 2025AY 2018-19

Bench: Sh. Satbeer Singh Godara & Sh. S. Rifaur Rahman

For Appellant: NoneFor Respondent: Sh. Om Prakash, Sr. DR
Section 139(1)Section 143(1)Section 143(1)(a)Section 2(24)(x)Section 3Section 36Section 36(1)(iv)Section 36(1)(va)Section 43B

…he return while that under sub- sections (2) and (3) is to scrutinize the return and cause deeper probe to arrive at correct determination of the liability (See : Vodafone Idea Ltd v. Asstt. CIT [2020] 116 taxmann.com 393/273 Taxman 91/424 ITR 664 (SC)/(2020) 19 SCC 12 , Para 17). 10. Further, in Section 143(1)(a) of the Act of 1961, the procedure to process the return in a given case is provided. Section 143 (1)(a) is produced hereunder reference:- "Assessment 5 Rishi Parkash 143. (1) Where a return has been made under section 139, or in response to a notice under sub-section (1) of section 142, such return sha…

RAJENDRA KUMAR TRIPATHI,DELHI vs. AO, DELHI

In the result, the appeal is allowed to the extent indicated above leaving the parties to bear their own cost(s)

ITA 3225/DEL/2025[2021-22]Status: DisposedITAT Delhi23 Jul 2025AY 2021-22

Bench: Sh. Satbeer Singh Godaraita No. 3225/Del/2025 : Asstt. Year: 2021-22 Rajendra Kumar Tripathi, Vs Cit(A)/Nfac 341, Heritage Tower, Plot No. 1, Income Tax Officer, Sector-3, Dwarka, Ward-56(3), New Delhi-110078 New Delhi-110002 (Appellant) (Respondent) Pan No. Abppt7714C Assessee By: Sh. Rajendra Kumar Tripathi Revenue By : Sh. Manoj Kumar, Sr. Dr Date Of Hearing: 23.07.2025 Date Of Pronouncement: 23.07.2025 Order This Assessee’S Appeal For Assessment Year 2021-22 Arises Against The Cit(A)/Nfac, Delhi’S Din & Order No. Itba/Nfac/S/250/2024-25/1074785307(1) Dated 20.03.2025, In Proceedings U/S 154 Of The Income Tax Act, 1961 (In Short “The Act”).

For Appellant: Sh. Rajendra Kumar TripathiFor Respondent: Sh. Manoj Kumar, Sr. DR
Section 143(1)Section 143(1)(a)Section 143(3)Section 147Section 154Section 246ASection 260ASection 36(1)Section 36(1)(va)

…hich is apparent from the return while that under sub-sections (2) and (3) is to scrutinize the return and cause deeper probe to arrive at correct determination of the liability (See: Vodafone Idea Limited v. Assistant Commissioner of Income Tax Circle (2020) 19 SCC 12, Para 17). 10. Further, in Section 143(1)(a) of the Act of 1961, the procedure to process the return in a given case is provided. Section 143 (1)(a) is produced hereunder reference:- "Assessment 143. (1) Where a return has been made under section 139, or in response to a notice under sub-section (1) of section 142, such return shall be processed in…

CHANDRA GOSWAMI,CHITTARANJAN PARK, NEW DELHI vs. ADDL JCIT, MUMBAI

Appeal is allowed in above terms

ITA 3230/DEL/2024[2020-2021]Status: DisposedITAT Delhi03 Feb 2025AY 2020-2021

Bench: Sh. Satbeer Singh Godara & Sh. S. Rifaur Rahman

For Appellant: NoneFor Respondent: Sh. Om Prakash, Sr. DR
Section 139(1)Section 143(1)Section 143(1)(a)Section 2(24)(x)Section 3Section 36Section 36(1)(iv)Section 36(1)(va)Section 43B

…he return while that under sub- sections (2) and (3) is to scrutinize the return and cause deeper probe to arrive at correct determination of the liability (See : Vodafone Idea Ltd v. Asstt. CIT [2020] 116 taxmann.com 393/273 Taxman 91/424 ITR 664 (SC)/(2020) 19 SCC 12 , Para 17). 10. Further, in Section 143(1)(a) of the Act of 1961, the procedure to process the return in a given case is provided. Section 143 (1)(a) is produced hereunder reference:- "Assessment 5 Rishi Parkash 143. (1) Where a return has been made under section 139, or in response to a notice under sub-section (1) of section 142, such return sha…

PARAS KUHAD,JAIPUR vs. DCIT, CIRCLE-7, JAIPUR

In the results the appeal of the assessee is allowed

ITA 260/JPR/2022[2017-18]Status: DisposedITAT Jaipur26 Sept 2022AY 2017-18
For Appellant: Shri O.P. Agarwal, CA &For Respondent: Shri Sanjay Dhariwal, CIT-DR
Section 139(1)Section 139(5)Section 143(1)Section 143(1)(a)Section 143(3)

…the name of assessee on 13.08.2018 which date is prior to the date notice u/s 143(1)(a) issued on 26.11.2018 which has culminated in the impugned order. The notice was therefore without jurisdiction. The Hon'ble Supreme Court in Vodafone Idea v. CIT, (2020) 19 SCC 12 cited with approval the decision of the Hon'ble Gujarat High in the case of Gujarat Poly-Ax Electronics Ltd. v. CIT, 1996 SCC OnLine Guj 147: (1996) 222 140, that "exercise of powers under Section 143(1) is not made permissible after issuance notice under Section 143(2) of the Act. ... we are of the opinion that after issuance of notice Section 1…

Vodafone Idea Limited v. Assistant Commissioner of Income Tax Circle (19 SCC 12) — Cited in 5 Judgments | BharatTax