| Content Provider | Supreme Court of India |
|---|---|
| e-ISSN | 30484839 |
| Language | English |
| Access Restriction | NDLI |
| Subject Keyword | Income Tax Act 1961: s.143(1) and s.143(2) |
| Content Type | Text |
| Resource Type | Law Judgement |
| Jurisdiction | India |
| Act(s) Referred | Income Tax Act, 1961 (43 of 1961) |
| Case(s) Referred | Referred Case 0 Referred Case 1 Referred Case 2 |
| Case Type | Appeal |
| Court | Supreme Court of India |
| Disposal Nature | Appeal Dismissed |
| Headnote | Income Tax Act, 1961: s.143(1) and s.143(2) – Exercise ofpower under – Distinction between – Held: Under s.143(1), thematter is processed, only to check whether any apparentinconsistencies are evident on the face of the return and connectedmaterial which may call for any adjustment while under s.143(2),the matter is scrutinized after taking into account such evidence asthe assessee may produce – Exercise in s.143(2) is to ensure thatthere is no understating of income or overstating of loss or under-payment of the tax in any manner – The power under sub-section(1) of s.143 is summary in nature designed to cause adjustmentswhich are apparent from the return while that under sub-sections(2) and (3) is to scrutinize the return and cause deeper probe toarrive at the correct determination of the liability of the assessee –Telecommunication.Income Tax Act, 1961: s.143(1) and s.143(2) – In respect ofAssessment Years ending on 31 st March 2017 or before, if a noticewas issued in conformity with the requirements stated in sub-section(2) of s.143 of the Act, it shall not be necessary to process the refundunder sub-section (1) of s.143 of the Act and the requirement toprocess the return shall stand overridden.Income Tax Act, 1961: s.143(1) and s.143(2) – Whether anyintimation is required to be given to the assessee that because ofinitiation of proceedings pursuant to notice under sub-section (2)of s.143, processing of return in terms of sub-section (1) of s.143of the Act, would stand deferred – Held: The processing of returnin terms of sub-section (1A) of s.143 is to be done through centralizedprocessing and the scope of processing under sub-section (1) ofs.143 of the Act is purely summary in character – Once deeperscrutiny is undertaken and the matter is being considered from theperspective whether there is any avoidance of tax in any manner,issuance of notice under sub-section (2) itself is sufficient indication– Sub-section (1D) of s.143 of the Act does not contemplate eitherissuance of any such intimation or further application of mind thatthe processing must be kept in abeyance – It would not, therefore,be proper to read into said provision the requirement to send aseparate intimation– Issuance of notice under sub-section (2) ofs.143 is enough to trigger the required consequence – Any otherintimation is neither contemplated by the statute nor would it achieveany purpose.Income Tax Act, 1961: s.241-A – Applicability of – Returnsfiled in respect of assessment year commencing on or after the 1 stApril, 2017 – s.241-A of the Act requires a separate recording ofsatisfaction on part of the Assessing Officer that having regard tothe fact that a notice has been issued under sub-section (2) of s.143,the grant of refund is likely to adversely affect the revenue;whereafter, with the previous approval of the Principal Commissioneror Commissioner and for reasons to be recorded in writing, therefund can be withheld – Since the statute now envisages exerciseof power of withholding of refund in a particular manner, forassessment year commencing after 01.04.2017 the requirements ofSection 241-A of the Act must be satisfied.Income Tax Act, 1961: s.241-A – Withholding of refund –Whether insofar as AY 2017-18 is concerned, the order dated14.03.2019 u/s.241-A satisfies the required statutory parametersor not – Held:In terms of second proviso to sub-section (1) of s.143of the Act, the required intimation under said sub-section must begiven before the expiry of one year from the end of the financialyear in which the return is made – In respect of AY 2017-18, thereturn having been filed on 25.11.2017, period available in termsof said second proviso was upto 31.03.2019, without taking intoaccount the fact that revised return was filed on 13.07.2018 – Inthis case, the exercise of power on 14.03.2019 was not only afterissuance of notice under sub-section (2) of s.143 and after recordingdue satisfaction in terms of s.241-A of the Act, but was also wellwithin the period contemplated by sub-section (1) of s.143 of theAct for causing due intimation. |
| Judge | Honble Mr. Justice Uday Umesh Lalit |
| Neutral Citation | 2020 INSC 378 |
| Petitioner | Vodafone Idea Ltd. (earlier Known As Vodafone Mobile Services Limited) |
| Respondent | Assistant Commissioner Of Income Tax Circle 26 (2) & Anr. |
| SCR | [2020] 11 S.C.R. 200 |
| Judgement Date | 2020-04-29 |
| Case Number | 2377 |
National Digital Library of India (NDLI) is a virtual repository of learning resources which is not just a repository with search/browse facilities but provides a host of services for the learner community. It is sponsored and mentored by Ministry of Education, Government of India, through its National Mission on Education through Information and Communication Technology (NMEICT). Filtered and federated searching is employed to facilitate focused searching so that learners can find the right resource with least effort and in minimum time. NDLI provides user group-specific services such as Examination Preparatory for School and College students and job aspirants. Services for Researchers and general learners are also provided. NDLI is designed to hold content of any language and provides interface support for 10 most widely used Indian languages. It is built to provide support for all academic levels including researchers and life-long learners, all disciplines, all popular forms of access devices and differently-abled learners. It is designed to enable people to learn and prepare from best practices from all over the world and to facilitate researchers to perform inter-linked exploration from multiple sources. It is developed, operated and maintained from Indian Institute of Technology Kharagpur.
Learn more about this project from here.
NDLI is a conglomeration of freely available or institutionally contributed or donated or publisher managed contents. Almost all these contents are hosted and accessed from respective sources. The responsibility for authenticity, relevance, completeness, accuracy, reliability and suitability of these contents rests with the respective organization and NDLI has no responsibility or liability for these. Every effort is made to keep the NDLI portal up and running smoothly unless there are some unavoidable technical issues.
Ministry of Education, through its National Mission on Education through Information and Communication Technology (NMEICT), has sponsored and funded the National Digital Library of India (NDLI) project.
| Sl. | Authority | Responsibilities | Communication Details |
|---|---|---|---|
| 1 | Ministry of Education (GoI), Department of Higher Education |
Sanctioning Authority | https://www.education.gov.in/ict-initiatives |
| 2 | Indian Institute of Technology Kharagpur | Host Institute of the Project: The host institute of the project is responsible for providing infrastructure support and hosting the project | https://www.iitkgp.ac.in |
| 3 | National Digital Library of India Office, Indian Institute of Technology Kharagpur | The administrative and infrastructural headquarters of the project | Dr. B. Sutradhar bsutra@ndl.gov.in |
| 4 | Project PI / Joint PI | Principal Investigator and Joint Principal Investigators of the project |
Dr. B. Sutradhar bsutra@ndl.gov.in Prof. Saswat Chakrabarti will be added soon |
| 5 | Website/Portal (Helpdesk) | Queries regarding NDLI and its services | support@ndl.gov.in |
| 6 | Contents and Copyright Issues | Queries related to content curation and copyright issues | content@ndl.gov.in |
| 7 | National Digital Library of India Club (NDLI Club) | Queries related to NDLI Club formation, support, user awareness program, seminar/symposium, collaboration, social media, promotion, and outreach | clubsupport@ndl.gov.in |
| 8 | Digital Preservation Centre (DPC) | Assistance with digitizing and archiving copyright-free printed books | dpc@ndl.gov.in |
| 9 | IDR Setup or Support | Queries related to establishment and support of Institutional Digital Repository (IDR) and IDR workshops | idr@ndl.gov.in |