{"id":227980,"date":"2020-04-06T16:26:25","date_gmt":"2020-04-06T10:56:25","guid":{"rendered":"https:\/\/www.scconline.com\/blog\/?p=227980"},"modified":"2020-04-10T11:09:57","modified_gmt":"2020-04-10T05:39:57","slug":"sc-quashes-income-tax-department-notice-to-ndtv-seeking-to-re-assessment-of-for-financial-year-2007-08","status":"publish","type":"post","link":"https:\/\/www.scconline.com\/blog\/post\/2020\/04\/06\/sc-quashes-income-tax-department-notice-to-ndtv-seeking-to-re-assessment-of-for-financial-year-2007-08\/","title":{"rendered":"SC quashes Income Tax department notice to NDTV seeking to re-assessment of for financial year 2007-08"},"content":{"rendered":"<p style=\"text-align: justify;\"><strong>Supreme Court<\/strong>: IN a major for the NDTV Ltd, the bench of L. Nageswara Rao and Deepak Gupta, JJ has quashed the notice of the Income Tax department seeking to re-assess the income of the media house for financial year 2007-08. The Court said,<\/p>\n<blockquote>\n<p style=\"text-align: justify;\">\u201cthe notice and reasons given thereafter do not conform to the principles of natural justice and the assessee did not get a proper and adequate opportunity to reply to the allegations which are now being relied upon by the revenue.\u201d<\/p>\n<\/blockquote>\n<p style=\"text-align: justify;\"><strong>Factual Background<\/strong><\/p>\n<p style=\"text-align: justify;\">The case relates to the re-assessment notice issued by the Income Tax department in March 2015 to NDTV after noting that Rs 642 crore had allegedly not been computed for the tax assessment purposes of NDTV for financial year 2007-2008.<\/p>\n<ul style=\"text-align: justify;\">\n<li>NDTV Ltd. had submitted the return for the financial year 2007-2008 declaring a loss.<\/li>\n<li>it later came to notice that step\u00adup coupon bonds amounting to US$100 million were issued in July, 2007 through the Bank of New York for a period of 5 years by NDTV\u2019s UK based subsidiary named NDTV Network PLC (NNPLC).<\/li>\n<li>On 31.03.2015, the revenue sent a notice to the assessee wherein it was stated that the authority has reason to believe that net income chargeable to tax for the assessment year 2008\u00ad 09 had escaped assessment within the meaning of Section 148 of the Act. This notice did not give any reasons.<\/li>\n<li>The assessee then asked for reasons and thereafter on 04.08.2015 reasons were supplied.<\/li>\n<li>Reason given: In the following assessment year i.e. assessment year 2009\u00ad10, the assessing officer had proposed a substantial addition of Rs.642 crores to the account of the assessee on account of monies raised by the assessee through its subsidiaries NDTV BV, The Netherlands, NDTV Networks BV, The Netherlands (NNBV), NDTV Networks International Holdings BV, The Netherlands (NNIH) and NNPLC.<\/li>\n<\/ul>\n<blockquote>\n<p style=\"text-align: justify; padding-left: 40px;\">\u201cAll these\u00a0transactions\u00a0with the subsidiary companies in Netherlands were sham and bogus transactions and that these transactions were done with a view to get the undisclosed income, for which tax had not been paid, back to India by this circuitous round tripping.\u201d<\/p>\n<\/blockquote>\n<p style=\"text-align: justify;\">Considering all the facts of the case and the material placed before the Court, it said that the assessee had disclosed all primary facts before the assessing officer and it was not required to give any further assistance to the assessing officer by disclosure of other facts.\u00a0<span style=\"color: #ff0000;\"> <em>It was for the assessing officer at this stage to decide what inference should be drawn from the facts of the case.<\/em><\/span><\/p>\n<p style=\"text-align: justify;\">Regarding the scope of the applicability of the second proviso of Section 147 of the Income Tax Act, 1961, the Court said that if the revenue is to rely upon the second proviso and wanted to urge that the limitation of 16 years would apply, then in the notice or at least in the reasons in support of the notice, the assessee should have been put to notice that the revenue relies upon the second proviso.<\/p>\n<blockquote>\n<p style=\"text-align: justify;\">\u201cThe assessee could not be taken by surprise at the stage of rejection of its objections or at the stage of proceedings before the High Court that the notice is to be treated as a notice invoking provisions of the second proviso of Section 147 of the Act.\u201d<\/p>\n<\/blockquote>\n<p style=\"text-align: justify;\">If not in the first notice, at least at the time of furnishing the reasons the assessee should have been informed that the revenue relied upon the second proviso.\u00a0 The assessee must be put to notice of all the provisions on which the revenue relies upon.<\/p>\n<p style=\"text-align: justify;\">The Court, hence, held that the notice issued to the assessee shows sufficient reasons to believe on the part of the assessing officer to reopen the assessment but since the revenue has failed to show non\u00addisclosure of facts the notice having been issued after a period of 4 years is required to be quashed.<\/p>\n<p style=\"text-align: justify;\">[New Delhi Television Ltd. v. Deputy Commissioner of Income Tax,\u00a0 <a href=\"http:\/\/www.scconline.com\/DocumentLink\/BijX5cMS\"><b>2020 SCC OnLine SC 351<\/b><\/a>, decided on 03.04.2020]<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Supreme Court: IN a major for the NDTV Ltd, the bench of L. Nageswara Rao and Deepak Gupta, JJ has quashed the <\/p>\n","protected":false},"author":121,"featured_media":154914,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[3,9],"tags":[2592,21454,40514,3103],"class_list":["post-227980","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-casebriefs","category-supremecourt","tag-Income_Tax","tag-ndtv","tag-tax-assessment","tag-Tax_evasion"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v26.4 (Yoast SEO v26.4) - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>SC quashes Income Tax department notice to NDTV seeking to re-assessment of for financial year 2007-08 | SCC Times<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.scconline.com\/blog\/post\/2020\/04\/06\/sc-quashes-income-tax-department-notice-to-ndtv-seeking-to-re-assessment-of-for-financial-year-2007-08\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"SC quashes Income Tax department notice to NDTV seeking to re-assessment of for financial year 2007-08\" \/>\n<meta property=\"og:description\" content=\"Supreme Court: IN a major for the NDTV Ltd, the bench of L. 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2017","format":false,"excerpt":"Delhi High Court: A Division Bench of the Delhi High Court upheld the notice of the IT department proposing reassessment for NDTV for the financial years 2008-09 and 2009-10. The Court also ordered provisional attachment of it\u2019s assets stating that there was reasonable apprehension that NDTV may liquidate it\u2019s assets.\u2026","rel":"","context":"In &quot;Case Briefs&quot;","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"","src":"","width":0,"height":0},"classes":[]},{"id":145601,"url":"https:\/\/www.scconline.com\/blog\/post\/2017\/07\/28\/income-tax-assessing-officer-has-to-dispose-of-objections-before-invoking-re-assessment-proceedings\/","url_meta":{"origin":227980,"position":1},"title":"Income Tax Assessing Officer has to dispose of objections before invoking re-assessment proceedings","author":"Saba","date":"July 28, 2017","format":false,"excerpt":"Karnataka High Court: While delivering the judgment in the writ appeal filed under Section 4 of the Karnataka High Court Act praying to set aside the order passed in Writ Petition No. 16380 of 2015, a two-Judge Bench comprising of Jayant Patel and N.K. Sudhindrarao, JJ. held that it is\u2026","rel":"","context":"In &quot;Case Briefs&quot;","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"","src":"","width":0,"height":0},"classes":[]},{"id":219170,"url":"https:\/\/www.scconline.com\/blog\/post\/2019\/09\/05\/bom-hc-sebi-committed-serious-error-in-rejecting-ndtvs-applications-for-condonation-of-delay\/","url_meta":{"origin":227980,"position":2},"title":"Bom HC | SEBI committed serious error in rejecting NDTV&#8217;s applications for condonation of delay","author":"Bhumika Indulia","date":"September 5, 2019","format":false,"excerpt":"Bombay High Court: A Division Bench of Akil Kureshi and S.J. Kathawalla, JJ. addressed the petition filed by NDTV challenging orders passed by Securities Exchange Board of India (SEBI). Orders passed by SEBI pertained to the rejection of applications filed by NDTV for condonation of delay in filing settlement applications.\u2026","rel":"","context":"In &quot;Case Briefs&quot;","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2016\/09\/Bombay-HC.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2016\/09\/Bombay-HC.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2016\/09\/Bombay-HC.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2016\/09\/Bombay-HC.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2016\/09\/Bombay-HC.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":288042,"url":"https:\/\/www.scconline.com\/blog\/post\/2023\/03\/28\/delhi-high-court-emphasizes-on-the-importance-of-timely-show-cause-notice-under-the-income-tax-act-1961-legal-news-legal-research-updates\/","url_meta":{"origin":227980,"position":3},"title":"Delhi High Court set aside delayed show cause notice issued by Revenue Department under IT Act","author":"Editor","date":"March 28, 2023","format":false,"excerpt":"The Delhi High Court observed that there was an unexplained substantial delay in issuing the impugned Show Cause Notice dated 09-11-2017 and thus, is inexcusable in the eyes of law","rel":"","context":"In &quot;Case Briefs&quot;","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"Delhi High Court","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/02\/MicrosoftTeams-image-472.png?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/02\/MicrosoftTeams-image-472.png?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/02\/MicrosoftTeams-image-472.png?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/02\/MicrosoftTeams-image-472.png?resize=700%2C400&ssl=1 2x"},"classes":[]},{"id":218467,"url":"https:\/\/www.scconline.com\/blog\/post\/2019\/08\/22\/central-bureau-of-investigation-registers-fresh-case-against-ndtv\/","url_meta":{"origin":227980,"position":4},"title":"Central Bureau of Investigation registers fresh case against NDTV","author":"Bhumika Indulia","date":"August 22, 2019","format":false,"excerpt":"As reported by media, the Central Bureau of Investigation (CBI) has filed a new case against NDTV Channel founders Prannoy and Radhika Roy and former channel CEO Vikram Chandra. According to the FIR registered, it has been stated that \"money raised by the TV channel between 2004 and 2010 was\u2026","rel":"","context":"In &quot;Hot Off The Press&quot;","block_context":{"text":"Hot Off The Press","link":"https:\/\/www.scconline.com\/blog\/post\/category\/news\/hot_off_the_press\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2019\/08\/NDTV.png?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2019\/08\/NDTV.png?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2019\/08\/NDTV.png?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2019\/08\/NDTV.png?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2019\/08\/NDTV.png?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":228940,"url":"https:\/\/www.scconline.com\/blog\/post\/2020\/05\/01\/supreme-court-monthly-roundup-april-2020\/","url_meta":{"origin":227980,"position":5},"title":"Supreme Court Monthly Roundup \u2013 April 2020","author":"Prachi Bhardwaj","date":"May 1, 2020","format":false,"excerpt":"COVID-19 STORIES Functioning of courts Supreme Court issues guidelines on functioning of courts through video conferencing Release of prisoners Ensure that prisoners released on parole are not left stranded due to lockdown: SC to Centre No prisoner shall be released without taking appropriate steps if he\/she has suffered from coronavirus\u2026","rel":"","context":"In &quot;Case Briefs&quot;","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2019\/08\/Supreme-Court_1.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2019\/08\/Supreme-Court_1.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2019\/08\/Supreme-Court_1.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2019\/08\/Supreme-Court_1.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2019\/08\/Supreme-Court_1.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]}],"amp_enabled":true,"_links":{"self":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/227980","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/users\/121"}],"replies":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/comments?post=227980"}],"version-history":[{"count":0,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/227980\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media\/154914"}],"wp:attachment":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media?parent=227980"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/categories?post=227980"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/tags?post=227980"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}