Supreme Court · 2020 INSC 378 · Decided 29 April 2020
Vodafone Idea LTD. (Earlier Known As Vodafone Mobile Services Limited) v. Assistant Commissioner of Income Tax Circle 26 (2) & ANR.
- Court
- Supreme Court of India
- Citation
- 2020 INSC 378 · [2020] 11 S.C.R. 200
- Case number
- CIVIL APPEAL No. 2377/2020
- Decided
- 29 April 2020
- Bench
- UDAY UMESH LALIT, VINEET SARAN (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 143(1), 241
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 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
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