DCIT, CC-2(4), MUMBAI vs. KEYSTONE REALTORS P LTD., AS REPRESENTATIVE ASSESSEE OF M/S. MAUSMI VENTURES LTD., MUMBAI

ITA 90/MUM/2023Status: DisposedITAT Mumbai31 May 2023AY 2013-1410 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that an order under Section 163 is mandatory before treating a person as a representative assessee. The assessment order passed without such an order is void ab initio and lacks jurisdiction.

What were the facts?

The Assessing Officer treated Keystone Realtors Pvt. Ltd. (KRPL) as a representative assessee of M/s. Mausmi Ventures Ltd. (MVL) without passing a specific order under Section 163 of the Income Tax Act. This was done despite MVL being dissolved and KRPL having responded to show-cause notices.

What were the issues?

Whether an assessment order passed treating an assessee as a representative assessee without a separate order under Section 163 is valid. Whether the opportunity of being heard under Section 163(2) was adequately provided.

Which sections of the Income-tax Act were involved?

Section 163,Section 143(3),Section 147,Section 144C,Section 246(1)

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Cases cited in this judgment(2)Show list

Detected automatically from the text. Citations are also linked where they appear in the judgment. The count shows how many other judgments on BharatTax rely on the same authority.

Income Tax Appellate Tribunal, MUMBAI BENCH “H ”, MUMBAI

Before: SHRI VIKAS AWASTHY & SHRI GAGAN GOYAL

Hearing: 25/04/2023Pronounced: 31/05/2023

PER VIKAS AWASTHY, JM: These three appeals by the Revenue are directed against the order of Commissioner of Income Tax (Appeals)-57, Mumbai [in short ‘the CIT(A)’] for the Assessment Years 2011-12, 2012-12 and 2013-14 respectively. All the t

The order continues below.

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