Supreme Court of India
Vodafone Idea Ltd. (earlier Known as Vodafone Mobile Services Limited) v. Assistant Commissioner of Income Tax Circle 26 (2) & Anr.
INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.
2 Supreme Court benches have cited this judgment.
What the Court ordered
We hold that in respect of Assessment Years ending on 31st March 2017 or before, if a notice was issued in conformity with the requirements stated in sub-section (2) of Section 143 of the Act, it shall not be necessary to process the refund under sub-section (1) of Section 143 of the Act and that the requirement to process the return shall stand overridden.
Judgment, page 42
From the headnote
Income Tax Act, 1961: s.143(1) and s.143(2) – Exercise of power under – Distinction between – Held: Under s.143(1), the matter is processed, only to check whether any apparent inconsistencies are evident on the face of the return and connected material which may call for any adjustment while under s.143(2), the matter is scrutinized after taking into account such evidence as the assessee may produce – Exercise in s.143(2) is to ensure that there 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…
Authorities it was built on
Where later benches applied it
- 2025 Commissioner of Service Tax Iii Mumbai v. M/s Vodafone India Ltd.
- 2024 M/s Bharti Airtel Ltd. v. The Commissioner of Central Excise, Pune
Of those, 2 mentioned
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