THE COMMISSIONER OF INCOME-TAX (TDS).PUNE vs VODAFONE CELLULAR LTD,

Judgment text excerpt

IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.2438 OF 2018 The Commissioner of Income Tax (TDS), Pune .. Appellant Vs. Vodafone Cellular Ltd., Pune .. Respondent Mr. A.K. Saxena, Advocate for the Appellant. Mr. Jitendra Singh with Ms. Shivali Mhatre and Mr. Rajesh Gaikwad, Advocates for the Respondent. CORAM : M.S. KARNIK & GAUTAM A. ANKHAD, JJ. CLOSED FOR ORDERS ON : 26TH FEBRUARY 2026. PRONOUNCED ON : 5TH MARCH 2026. PER, GAUTAM A. ANKHAD, J. 1. The present Appeal is filed against the order dated 12 th March 2018 passed by the Income Tax Appellate Tribunal, Pune, whereby the Tribunal held that the proceedings initiated by the Assessing Officer under Section 201(1) of the Income Tax Act, 1961 for the first three quarters of Assessment Year 2009–10 are barred by limitation. 2. The Assessee/Respondent filed its TDS Returns for Financial Year 2008–09 as under: 1/5 13-ITXA-2438-2018(1).doc Dixit Sr. Period TDS Return filed on No. First Quarter of the Financial Year i.e. 19.07.2008 1 01.04.2008 to 30.06.2008 FY 2008-09 Second Quarter of the Financial Year 15.09.2008 2 i.e. 01.07.2008 to 30.09.2008 FY 2008-09 Third Quarter of the Financial Year i.e. 15.01.2009 3 01.10.2008 to 31.12.2008 FY 2008-09 Fourth Quarter of the Financial Year 15.06.2009 4 i.e. 01.01.2009 to 31.03.2009 FY 2009-10 3. The order under Section 201(1) of the Act declaring the assessee to be in default was passed on 15 th March 2012. Before the Tribunal, it was contended that insofar as the first three quarters are concerned, the limitation prescribed under Section 201(3) had expired. In respect of the fourth quarter, since the TDS Return was filed on 15th June 2009, i.e. in the subsequent financial year, the limitation would have to be computed from the