How many judgments cite 163(Del); (ii) CIT v. Micron Steels (P) Ltd.?

12 judgments on BharatTax cite 163(Del); (ii) CIT v. Micron Steels (P) Ltd. (233 Taxmann 120), spanning 2017 to 2026.

Which sections of the Income Tax Act does 163(Del); (ii) CIT v. Micron Steels (P) Ltd. come up under?

It is most often cited in judgments turning on Section 143(3), Section 250, Section 147, Section 148, Section 148A(b), Section 148A(d).

163(Del); (ii) CIT v. Micron Steels (P) Ltd.

233 Taxmann 120High Court2015#9189 most cited

What is 163(Del); (ii) CIT v. Micron Steels (P) Ltd. authority for?

A statutory notice issued in the name of a non-existing entity renders the entire assessment void ab initio. This principle is not curable under section 292B.

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2017 to 2026.

Also referred to as

CIT v. Micron Steels (P) Ltd. · section 148 · section 292B · non-existing entity · statutory notice · assessment nullity · Delhi High Court

Also reported as

59 Taxmann.com 470

Sections most often in play

Section 143(3)Section 250 Section 147 Section 148 Section 148A(b)Section 148A(d)Section 153A Section 292B

Issues it is cited on

transferor company section 292b amalgamation section 292 section 29 cross objection notice under section 148 section 143(2)transfer section 143 section 153 section 153a

Judgments citing 163(Del); (ii) CIT v. Micron Steels (P) Ltd.

Hcl Infosystems Ltd, New Delhi vs. DCIT Circle-25(2), New Delhi

In the result, the appeal filed by the assessee is allowed

ITA 8055/DEL/2019[2006-07]Status: DisposedITAT Delhi09 Apr 2026AY 2006-07

Bench: Shri S Rifaur Rahman & Shri Vimal Kumarhcl Infosystems Ltd Vs. Dcit 806, 96, Nehru Place, Circle-25(2) South Delhi 110019 New Delhi "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aaach 2420 C Appellant .. Respondent

For Appellant: Sh. Deepesh Jain, Adv. &For Respondent: Ms. Harpreet Kaur Hansra, Sr. DR

Section 143(2)Section 143(3)Section 144Section 250Section 68

…P a g e | 1 HCL Infosystems Ltd. (AY 2006-07) IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH, DELHI BEFORE SHRI S RIFAUR RAHMAN, ACCOUNTANT MEMBER & SHRI VIMAL KUMAR, JUDICIAL MEMBER HCL Infosystems Ltd Vs. DCIT 806, 96, Nehru Place, Circle-25(2) South Delhi 110019 New Delhi "थायीलेखासं./जीआइआरसं./PAN/GIR No: AAACH 2420 C Appellant .. Respondent Appellant by : Sh. Deepesh Jain, Adv. & Sh. Shivam Gupta, CA Respondent by : Ms. Harpreet Kaur Hansra, Sr. DR Date of Hearing 29.01.2026 Date of Pronouncement 09.04.2026 O R D E R PER VIMAL KUMAR, JM: The appeal filed by the assesse is against the order dated 16…

Aksh Optifibre Limited, New Delhi vs. ACIT, Circle - 2, Alwar

In the result, all the appeal of the assessee is allowed

ITA 170/JPR/2024[2010-11]Status: DisposedITAT Jaipur20 May 2025AY 2010-11

For Appellant: Shri Akul Agarwal, C.A. (thr. V.C.)For Respondent: Shri Arvind Kumar, CIT-DR

Section 143(3)Section 147Section 148Section 156Section 234ASection 250

…आयकर अपीलीय अधिकरण, जयपुर न्यायपीठ, जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR डा० एस. सीतालक्ष्मी, न्यायिक सदस्य एवं श्री गगन गोयल, लेखा सदस्य, के समक्ष BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI GAGAN GOYAL, AM आयकर अपील सं./ITA No. 170/JPR/2024 निर्धारण वर्ष / Assessment Year : 2010-11 Aksh Optifibre Limited A-25, Mohan Co-operative Industrial Estate, Mathura Road, New Delhi. बनाम | The ACIT, Vs. Circle-2, Alwar. स्थायीलेखा सं. / जीआईआर सं./PAN/GIR No.: AAACA0062F अपीलार्थी / Appellant प्रत्यर्थी / Respondent निर्धारिती की ओरसे / Assesseeby : Shri Akul Agarwal, C.A. (thr. V.C.) राजस्व क…

DCIT-15(1)(2), Mumbai vs. Carron Investment Private Limited, Mumbai

In the result, the appeal by the Revenue is dismissed

ITA 4187/MUM/2023[2013-14]Status: DisposedITAT Mumbai11 Dec 2024AY 2013-14

Bench: Shri Om Prakash Kantshri Sandeep Singh Karhail

For Appellant: Shri Gautam ThakkarFor Respondent: Shri Krishnakumar, Sr.DR

Section 143(3)Section 147Section 148Section 250Section 292B

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI OM PRAKASH KANT, ACCOUNTANT MEMBER SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER ITA No. 4187/MUM/2023 Assessment Year 2013-14 DCIT, 15(1)(2), Room No.126B, 1st Floor, Aayakar Bhavan, M.K. Road, Mumbai - 400020 Maharashtra Appellant Carron Investment Private Limited, Gala No.213 A, Shreeji Industrial Estate, Subhash Lane, Plot No.4, Jogeshwari (East), Mumbai - 400060 Maharashtra v/s Respondent Assessee by : Shri Gautam Thakkar Revenue by : Shri Krishnakumar, Sr.DR Date of Hearing – 01/10/2024 Date of Order – 11/12/2024 ORDER PER SANDEEP SINGH KARHA…

Universal Comfort Products Limited, Mumbai vs. DCIT, Circle 8(3)(1), Mumbai

In the result, both the appeals filed by the assessee are allowed

ITA 499/MUM/2023[2017-18]Status: DisposedITAT Mumbai25 Oct 2023AY 2017-18

Bench: Shri S Rifaur Rahman, Am & Ms. Kavitha Rajagopal, Jm

For Appellant: Shri Nitesh JoshiFor Respondent: Shri Ashok Kumar Ambastha

Section 143(2)Section 250Section 80G

…IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH, MUMBAI BEFORE SHRI S RIFAUR RAHMAN, AM AND MS. KAVITHA RAJAGOPAL, JM ITA Nos. 498 & 499/Mum/2023 (Assessment Year: 2018-19 & 2017-18) Universal Comfort Products Limited DCIT, Circle-8(3)(1) (Since Amalgamated with Voltas Mumbai Limited) Voltas House A Block, 4th Floor, Vs. Dr. Babasaheb Ambedkar Road, Chinchpokli (E), Mumbai-400 033 PAN/GIR No. AAACU 4770 G (Appellant) : (Respondent) Assessee by : Shri Nitesh Joshi Revenue by : Shri Ashok Kumar Ambastha Date of Hearing : 18.08.2023 Date of Pronouncement : 25.10.2023 O R D E R Per Kavitha Rajagopal, J M: The ca…

Universal Comfort Products Limited (Since Amalgamated With Voltas Limited ), Mumbai vs. DCIT, Circle 8(3)(1), Mumbai

In the result, both the appeals filed by the assessee are allowed

ITA 498/MUM/2023[2018-19]Status: DisposedITAT Mumbai25 Oct 2023AY 2018-19

Bench: Shri S Rifaur Rahman, Am & Ms. Kavitha Rajagopal, Jm

For Appellant: Shri Nitesh JoshiFor Respondent: Shri Ashok Kumar Ambastha

Section 143(2)Section 250Section 80G

M/S. Siemens Healthcare Diagnostics Ltd., Baroda vs. The ACIT., Circle-4, Baroda

The appeals of the assessee are allowed

ITA 2881/AHD/2012[2008-09]Status: DisposedITAT Mumbai18 Jul 2023AY 2008-09

Bench: Shri B.R. Baskaran (Am) & Smt. Kavitha Rajagopal (Jm)

Section 292B

…IN THE INCOME TAX APPELLATE TRIBUNAL Mumbai “J” Bench, Mumbai. Before Shri B.R. Baskaran (AM) & Smt. Kavitha Rajagopal (JM) I.T.A. No. 2881/Ahd/2012 (A.Y. 2008-09) I.T.A. No. 1231/Ahd/2014 (A.Y. 2009-10) I.T.A. No. 1029/Ahd/2015 (A.Y. 2010-11) Vs. ACIT, Circle-4 Siemens Limited (Successor in interest to M/s. Baroda Siemens Healthcare Diagnostics Ltd.) Birla Aurora, level 21, Plot No. 1080 Dr. Annie Besant Road, Worli Mumbai-400 030. PAN : AAACB8542M (Appellant) (Respondent) I.T.A. No. 2579/Mum/2022 (A.Y. 2008-09) Vs. DCIT, Circle Siemens Limited (Successor in interest to M/s 8(2)(1) Siemens Healthcare Diagnos…

Ppg Coating India P. Ltd, Mumbai vs. DCIT Cir 13(1)(1), Mumbai

In the result, the appeal of the assessee is allowed

ITA 2168/MUM/2017[2012-13]Status: DisposedITAT Mumbai16 Jun 2023AY 2012-13

Bench: Shri Aby T. Varkey, Jm & Shri Amarjit Singh, Am आयकर अपील सं/ I.T.A. (Tp) No.2168/Mum/2017 (निर्धारण वर्ा / Assessment Year: 2012-13) Ppg Coatings India Pvt. बिधम/ Dcit, Circle-13(1)(1) Ltd. Mumbai Vs. (Now Merged With Ppg Asian Paints Pvt. Ltd.) The Centrium Phoenix Market City, Lbs, Marg, Kurla West, Mumbai- 400070. स्थधयी लेखध सं./जीआइआर सं./Pan/Gir No. : Aabcs4378K (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) Assessee By: Shri Percy Pardiwala Revenue By: Shri Samuel Pitta (Sr. Ar) सुनवाई की तारीख / Date Of Hearing: 02/05/2023 घोषणा की तारीख /Date Of Pronouncement: 16/06/2023 आदेश / O R D E R Per Aby T. Varkey, Jm: This Is An Appeal Preferred By The Assessee Against The Order Of The Assessing Officer Dated 25.01.2017 Pursuant To Dispute Resolution Panel (Drp)-02, Mumbai Passed 27.12.2016 Passed U/S 143(3) R.W.S. 144C(13) Of The Income Tax Act, 1961 (Hereinafter “The Act”). 2. At The Outset, The Ld. Senior Counsel For The Assessee Drew Our Attention To The Additional Grounds Of Appeal Raised By The Assessee, Which According To Him Is A Legal Issue & Which Need To Be Adjudicated First, Since If The Legal Issue Is Upheld Then, It Goes To The Root Of The Jurisdiction Of The Ao To Have Passed The Final Assessment Order. The Legal Issue Raised By Assessee Reads As Under;-

For Appellant: Shri Percy PardiwalaFor Respondent: Shri Samuel Pitta (Sr. AR)

Section 143(3)Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL “J” BENCH, MUMBAI BEFORE SHRI ABY T. VARKEY, JM AND SHRI AMARJIT SINGH, AM आयकर अपील सं/ I.T.A. (TP) No.2168/Mum/2017 (निर्धारण वर्ा / Assessment Year: 2012-13) PPG Coatings India Pvt. बिधम/ DCIT, Circle-13(1)(1) Ltd. Mumbai Vs. (now merged with PPG Asian Paints Pvt. Ltd.) The Centrium Phoenix Market City, LBS, Marg, Kurla West, Mumbai- 400070. स्थधयी लेखध सं./जीआइआर सं./PAN/GIR No. : AABCS4378K (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) Assessee by: Shri Percy Pardiwala Revenue by: Shri Samuel Pitta (Sr. AR) सुनवाई की तारीख / Date of Hearing: 02/05/2023 घोषणा की त…

ITO 23 (3)(2), Mumbai vs. Sandhya Enterprises, Mumbai

In the result, appeals filed by the Revenue are dismissed and appeal/cross objections filed by the assessee are allowed

ITA 7724/MUM/2019[2008-09]Status: DisposedITAT Mumbai28 Jun 2022AY 2008-09

Bench: Shri Aby T. Varkey, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

For Appellant: Shri Prakash JhunjhunwalaFor Respondent: Shri B.K. Bagchi

Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL “E"BENCH, MUMBAI BEFORE SHRI ABY T. VARKEY, HON'BLE JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER ITA NOs. 7723 & 7724/MUM/2019 (A.Y.2007-08 & 2008-09) Income Tax Officer – 23(3)(2) v. M/s. Sandhya Enterprises Room No. 119, 1st Floor 107, A-Wing, Rizvi Chamber Matru Mandir, Tardev Road Hill Road, Bandra (W) Mumbai – 400 007 Mumbai –400050 PAN: ACHFS3893C (Appellant) (Respondent) C.O.No. 65 & 66/MUM/2021 [ARISING OUT OF ITA NOs. 7723 & 7724/MUM/2019 (A.Y.2007-08 & 2008-09)] M/s. Sandhya Enterprises v. Income Tax Officer – 23(3)(2) 107, A-Wing, Rizvi Chamb…

ITO 23 (3)(2), Mumbai vs. Sandhya Enterprises, Mumbai

In the result, appeals filed by the Revenue are dismissed and appeal/cross objections filed by the assessee are allowed

ITA 7723/MUM/2019[2007-08]Status: DisposedITAT Mumbai28 Jun 2022AY 2007-08

Bench: Shri Aby T. Varkey, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

For Appellant: Shri Prakash JhunjhunwalaFor Respondent: Shri B.K. Bagchi

Section 148

Pr Commissioner of vs. M/S Quantech Global Services Ltd

ITA/439/2018HC Karnataka04 Feb 2021

Bench: SATISH CHANDRA SHARMA,V SRISHANANDA

Section 143(2)Section 260Section 268

…1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 04TH DAY OF FEBRUARY, 2021 PRESENT THE HON'BLE MR. JUSTICE SATISH CHANDRA SHARMA AND THE HON'BLE MR. JUSTICE V.SRISHANANDA ITA NO.439/2018 BETWEEN: 1. PR. COMMISSIONER OF INCOME-1 TAX-7, BMTC COMPLEX, KORAMANGALA BANGALORE 2. THE ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE-16(3) BANGALORE …APPELLANTS (BY SRI.SANMATHI E.I., ADV.) AND: M/S.QUANTECH GLOBAL SERVICES LTD., (SINCE MERGED WITH WIPRO LTD.,) DODDAKANNELLI, SARJAPUR ROAD BENGALURU AAACQ0681N … RESPONDENT (BY SRI.S.GANE…

Principal Commissioner of Income Tax-2 vs. M/s.Viskha Container Terminal Private Limited

ITTA/439/2018HC Telangana08 Oct 2018

Bench: RAMESH RANGANATHAN,KONGARA VIJAYA LAKSHMI

Hcp Petrochem Pvt. Ltd, Through I.P. India Pvt. Ltd. (Now Known As Adhunik Technology Pvt. Ltd.), New Delhi vs. ACIT, New Delhi

In the result appeal filed by the assessee is allowed

ITA 2308/DEL/2016[2012-13]Status: DisposedITAT Delhi13 Dec 2017AY 2012-13

Bench: Shri H.S.Sidhu & Shri Prashant Maharishihcp Petrochem Pvt. Ltd, Through Ip Vs. Acit, India Pvt. Ltd, Central Circle-18, (Now Known As Adhunik Technology New Delhi Pvt. Ltd, C/O. Kapil Goel, Adv F-36/124, Sector-7, Rohni, New Delhi Pan:Aabci0760K (Appellant) (Respondent)

For Appellant: Shri Kapil Goel, AdvFor Respondent: Shri SS Rana, CIT DR

Section 143(3)Section 144

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”: NEW DELHI BEFORE SHRI H.S.SIDHU, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER HCP Petrochem Pvt. Ltd, through IP Vs. ACIT, India Pvt. Ltd, Central Circle-18, (Now known as Adhunik Technology New Delhi Pvt. Ltd, C/o. Kapil Goel, Adv F-36/124, Sector-7, Rohni, New Delhi PAN:AABCI0760K (Appellant) (Respondent) Assessee by : Shri Kapil Goel, Adv Revenue by: Shri SS Rana, CIT DR Date of Hearing 21/09/2017 Date of pronouncement 13/12/2017 O R D E R PER PRASHANT MAHARISHI, A. M. 1. This is an appeal filed by the assessee against the order of the ld CIT(A…