247 CTR 500 (Delhi), (c) CIT v. Dimension Apparels (P.) Ltd.

370 ITR 288High Court2015#1153 most cited
98

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2015 to 2026.

Also referred to as

CIT v. Dimension Apparels (P.) Ltd. · amalgamation · corporate restructuring · scheme of arrangement · Section 147 · Section 148 · Section 153A · Section 292B · transferor company · transferee company · reassessment notice

Sections most often in play

Section 143(3)Section 147Section 148Section 153ASection 292BSection 143(2)Section 131Section 132

Issues it is cited on

transferor companysection 2(1a)transferee companysection 39section 2(31)cost plus methodsection 292bresulting companyamalgamationscheme of arrangementsection 292sanctioning authority

Judgments citing 247 CTR 500 (Delhi), (c) CIT v. Dimension Apparels (P.) Ltd.

Principal Commissioner of Income Tax-1 vs. Boeing India Pvt. Ltd

The appeal is dismissed

ITA/586/2025HC Delhi16 Mar 2026

Bench: CASES PERTAINING TO SPL.DIVISION BENCHES

For Appellant: Mr. Debesh Panda, SSC, Ms. Zehra KhanFor Respondent: Mr. Sachit Jolly, Sr Advocate with Ms
Section 143(2)Section 144CSection 260A

…, he stated that the decision in Sky Light Hospitality (supra) had already noted the earlier decisions in Spice Entertainment Ltd. v. Commissioner of Service Tax, (2012) 247 CTR 500, Commissioner of Income Tax v. Dimension Apparels Private Limited, (2015) 370 ITR 288 (Del) and Commissioner of Income Tax v. Intel Technology India (P.) Ltd., (2016) 380 /TR 272 (Kar) and held that the said decisions dealt with the cases of issuance of assessment orders in the name of non-existent entities which was not an issue before the Court in Sky Light Hospitality (supra). Mr. Jolly also stated that in the case of Mar…

Principal Commissioner of Income Tax-1 vs. Boeing India Pvt. Ltd

The appeal is dismissed

ITA-586/2025HC Delhi16 Mar 2026
For Appellant: Mr. Debesh Panda, SSC, Ms. Zehra KhanFor Respondent: Mr. Sachit Jolly, Sr Advocate with Ms
Section 143(2)Section 144CSection 260A

…, he stated that the decision in Sky Light Hospitality (supra) had already noted the earlier decisions in Spice Entertainment Ltd. v. Commissioner of Service Tax, (2012) 247 CTR 500, Commissioner of Income Tax v. Dimension Apparels Private Limited, (2015) 370 ITR 288 (Del) and Commissioner of Income Tax v. Intel Technology India (P.) Ltd., (2016) 380 /TR 272 (Kar) and held that the said decisions dealt with the cases of issuance of assessment orders in the name of non-existent entities which was not an issue before the Court in Sky Light Hospitality (supra). Mr. Jolly also stated that in the case of Mar…

ACIT, Delhi vs. Cardio Technovention, Delhi

In the result, the appeal is allowed

ITA 1532/DEL/2025[2010-11]Status: DisposedITAT Delhi22 Jan 2026AY 2010-11

Bench: SHRI SATBEER SINGH GODARA (Judicial Member), SHRI AMITABH SHUKLA (Accountant Member)

Section 143(3)Section 147Section 148

…| P a g e o BDR Builders & Developers (P) Ltd. v. ACIT [HC] (Delhi) (WP 2712/2016) o Rustagi Engineering Udyog (P) Ltd. v. DCIT (2016) 382 ITR 443 (Delhi)(HC) o CIT v. Micron Steels (P) Ltd. (2015) 372 ITR 386 (Del) o CIT v. Dimension Apparels (P) Ltd. [2015] 370 ITR 288 (Delhi) 17. Upon careful consideration of the submission of the appellant and the facts of the case, it is seen that the appellant firm was dissolved on April 1, 2014. At the time of survey and at the time of issuance of notice under Section 148 of the Act i.e. March 31, 2016, the appellant firm was dissolved and was not in existence. After the a…

Argos Holdings Pte. Ltd., Singapore vs. Deputy Commissioner of Income Tax, Circle Int Tax 1(1)(1), Delhi

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

ITA 3633/DEL/2025[2017-18]Status: DisposedITAT Delhi06 Nov 2025AY 2017-18

Bench: Shri S. Rifaur Rahman & Shri Yogesh Kumar U.S.

For Appellant: Shri S.K. Tulsiyan, AdvocateFor Respondent: Shri Saroj Kumar Dubey, CIT DR
Section 144C(5)Section 147Section 148Section 148ASection 151Section 194LSection 1ISection 260Section 6(3)Section 6(3)(ii)

…or cannot cure the inherent lack of jurisdiction, and that an assessment framed on a dissolved entity is fundamentally void. The Delhi High Court has consistently applied this principle in subsequent cases, including CIT v. Dimension Apparels (P) Ltd. [(2015) 370 ITR 288 (Del)] and Sky Light Hospitality LLP v. ACIT [(2018) 405 ITR 296 (Del)], underscoring that Section 292B cannot be invoked to legitimise assessments against non-existent entities. Applying the ratio of these binding precedents, the impugned reassessments and demand notices, having been issued in the name of the Appellant after its dissolution on 0…

Argos Holdings Pte. Ltd., Singapore vs. Deputy Commissioner of Income Tax, Circle Int Tax 1(1)(1), Delhi

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

ITA 3632/DEL/2025[2015-16]Status: DisposedITAT Delhi06 Nov 2025AY 2015-16

Bench: Shri S. Rifaur Rahman & Shri Yogesh Kumar U.S.

For Appellant: Shri S.K. Tulsiyan, AdvocateFor Respondent: Shri Saroj Kumar Dubey, CIT DR
Section 144C(5)Section 147Section 148Section 148ASection 151Section 194LSection 1ISection 260Section 6(3)Section 6(3)(ii)

…or cannot cure the inherent lack of jurisdiction, and that an assessment framed on a dissolved entity is fundamentally void. The Delhi High Court has consistently applied this principle in subsequent cases, including CIT v. Dimension Apparels (P) Ltd. [(2015) 370 ITR 288 (Del)] and Sky Light Hospitality LLP v. ACIT [(2018) 405 ITR 296 (Del)], underscoring that Section 292B cannot be invoked to legitimise assessments against non-existent entities. Applying the ratio of these binding precedents, the impugned reassessments and demand notices, having been issued in the name of the Appellant after its dissolution on 0…

Rms Karamchari Bachat and Sakh Sahakari Samiti Limited Jaipur, Jaipur vs. ITO Ward-1(2), Jaipur

In the result, the appeals of the assessee are allowed

ITA 246/JPR/2025[2016-17]Status: DisposedITAT Jaipur13 Oct 2025AY 2016-17
For Appellant: Shri Deepak Sharma, C.AFor Respondent: Smt. Anita Rinesh, JCIT
Section 144Section 147Section 250

…ing Officer must strictly adhere to the provisions of the Act while assuming jurisdiction u/s 147, and any deviation from the statutory mandate invalidates the proceedings. 4.4 Further, the Hon'ble Delhi High Court in CIT v. Dimension Apparels (P) Ltd. (2015) 370 ITR 288 (Del.) held that issuance of notice u/s 148 is not a mere procedural formality but a jurisdictional requirement, and where such notice is defective or not properly issued, the reassessment cannot be sustained. Likewise, in CIT v. Norton Motors (2005) 275 ITR 595 (Madras HC), it was held that if a notice is not issued to the correct person or is i…

Rms Karamchari Bachat and Sakh Sahakari Samiti Limited Jaipur, Jaipur vs. ITO Ward-1(2), Jaipur

In the result, the appeals of the assessee are allowed

ITA 245/JPR/2025[2015-16]Status: DisposedITAT Jaipur13 Oct 2025AY 2015-16
For Appellant: Shri Deepak Sharma, C.AFor Respondent: Smt. Anita Rinesh, JCIT
Section 144Section 147Section 250

…ing Officer must strictly adhere to the provisions of the Act while assuming jurisdiction u/s 147, and any deviation from the statutory mandate invalidates the proceedings. 4.4 Further, the Hon'ble Delhi High Court in CIT v. Dimension Apparels (P) Ltd. (2015) 370 ITR 288 (Del.) held that issuance of notice u/s 148 is not a mere procedural formality but a jurisdictional requirement, and where such notice is defective or not properly issued, the reassessment cannot be sustained. Likewise, in CIT v. Norton Motors (2005) 275 ITR 595 (Madras HC), it was held that if a notice is not issued to the correct person or is i…

Rms Karamchari Bachat and Sakh Sahakari Samiti Limited Jaipur, Jaipur vs. ITO, Ward-1(2), Jaipur

In the result, the appeals of the assessee are allowed

ITA 244/JPR/2025[2014-15]Status: DisposedITAT Jaipur13 Oct 2025AY 2014-15
For Appellant: Shri Deepak Sharma, C.AFor Respondent: Smt. Anita Rinesh, JCIT
Section 144Section 147Section 250

…ing Officer must strictly adhere to the provisions of the Act while assuming jurisdiction u/s 147, and any deviation from the statutory mandate invalidates the proceedings. 4.4 Further, the Hon'ble Delhi High Court in CIT v. Dimension Apparels (P) Ltd. (2015) 370 ITR 288 (Del.) held that issuance of notice u/s 148 is not a mere procedural formality but a jurisdictional requirement, and where such notice is defective or not properly issued, the reassessment cannot be sustained. Likewise, in CIT v. Norton Motors (2005) 275 ITR 595 (Madras HC), it was held that if a notice is not issued to the correct person or is i…

Rms Karamchari Bachat and Sakh Sahakari Samiti Limited Jaipur, Jaipur vs. ITO Ward-1(2), Jaipur

In the result, the appeals of the assessee are allowed

ITA 243/JPR/2025[2013-14]Status: DisposedITAT Jaipur13 Oct 2025AY 2013-14
For Appellant: Shri Deepak Sharma, C.AFor Respondent: Smt. Anita Rinesh, JCIT
Section 144Section 147Section 250

…ng Officer must strictly adhere to the provisions of the Act while assuming jurisdiction u/s 147, and any deviation from the statutory mandate invalidates the proceedings. 4.4 Further, the Hon'ble Delhi High Court in CIT v. Dimension Apparels (P) Ltd. (2015) 370 ITR 288 (Del.) held that issuance of notice u/s 148 is not a mere procedural formality but a jurisdictional requirement, and where such notice is defective or not properly issued, the reassessment cannot be sustained. Likewise, in CIT v. Norton Motors (2005) 275 ITR 595 (Madras HC), it was held that if a notice is not issued to the correct person or is i…

Deputy Commissioner of Income-Tax, Central Circle-2(2), Bengaluru vs. M/S Trishul Developers, Bengaluru

ITA 767/BANG/2025[2010-11]Status: DisposedITAT Bangalore29 Sept 2025AY 2010-11

Bench: Shri. Laxmi Prasad Sahu & Shri. Soundararajan K

For Appellant: Shri. A. Shankar, Sr. AdvocateFor Respondent: Shri. Muthu Shankar, CIT(DR)(ITAT), Bangalore
Section 132Section 153ASection 153CSection 292Section 69C

…ld Company Ltd., ITAT Kolkata Bench in ITA No.428/Kol/2015 for the AY 2010-11 vide order dated 13.1.2016 has also dealt with similar situation after making reference to judgment of the Hon'ble Delhi High Court in the case of CIT Vs. Dimension Apparels P.Ltd., 370 ITR 288 (Del) as well as decision of Hon'ble Delhi High Court in the case of Spice Entertainment Ltd. The ITAT has also made reference to the decision of Hon'ble Karnataka High Court in the case of CIT Vs. Intel Technology Ltd. P. Ltd., 380 ITR 272 (Kar.). The Tribunal has held that action under section 263 is a jurisdictional action against an assessee.…

Deputy Commissioner of Income-Tax, Central Circle-2(2), Bangalore vs. M/S Trishul Developers, Bangalore

ITA 766/BANG/2025[2009-10]Status: DisposedITAT Bangalore29 Sept 2025AY 2009-10

Bench: Shri. Laxmi Prasad Sahu & Shri. Soundararajan K

For Appellant: Shri. A. Shankar, Sr. AdvocateFor Respondent: Shri. Muthu Shankar, CIT(DR)(ITAT), Bangalore
Section 132Section 153ASection 153CSection 292Section 69C

…ld Company Ltd., ITAT Kolkata Bench in ITA No.428/Kol/2015 for the AY 2010-11 vide order dated 13.1.2016 has also dealt with similar situation after making reference to judgment of the Hon'ble Delhi High Court in the case of CIT Vs. Dimension Apparels P.Ltd., 370 ITR 288 (Del) as well as decision of Hon'ble Delhi High Court in the case of Spice Entertainment Ltd. The ITAT has also made reference to the decision of Hon'ble Karnataka High Court in the case of CIT Vs. Intel Technology Ltd. P. Ltd., 380 ITR 272 (Kar.). The Tribunal has held that action under section 263 is a jurisdictional action against an assessee.…

Deputy Commissioner of Income-Tax, Central Circle-2(2), Bangalore vs. M/S Trishul Developers, Bangalore

ITA 764/BANG/2025[2006-07]Status: DisposedITAT Bangalore29 Sept 2025AY 2006-07

Bench: Shri. Laxmi Prasad Sahu & Shri. Soundararajan K

For Appellant: Shri. A. Shankar, Sr. AdvocateFor Respondent: Shri. Muthu Shankar, CIT(DR)(ITAT), Bangalore
Section 132Section 153ASection 153CSection 292Section 69C

…ld Company Ltd., ITAT Kolkata Bench in ITA No.428/Kol/2015 for the AY 2010-11 vide order dated 13.1.2016 has also dealt with similar situation after making reference to judgment of the Hon'ble Delhi High Court in the case of CIT Vs. Dimension Apparels P.Ltd., 370 ITR 288 (Del) as well as decision of Hon'ble Delhi High Court in the case of Spice Entertainment Ltd. The ITAT has also made reference to the decision of Hon'ble Karnataka High Court in the case of CIT Vs. Intel Technology Ltd. P. Ltd., 380 ITR 272 (Kar.). The Tribunal has held that action under section 263 is a jurisdictional action against an assessee.…

Btl Industries Ltd, New Delhi vs. DCIT, Central Circle-II, Faridabad

In the result, appeals of the assessee are partly allowed

ITA 7430/DEL/2019[2008-09]Status: DisposedITAT Delhi20 Aug 2025AY 2008-09

Bench: Shri Challa Nagendra Prasad & Shri S Rifaur Rahman

Section 143(2)Section 14ASection 153Section 153ASection 153A(1)(b)Section 234B

…ing for the parties. We do not find any reason to interfere with the impugned judgment(s) [Spice Entertainment Ltd. v. Commr. of Service Tax, 2011 SCC OnLine Del 3210 : (2012) 280 ELT 43], [CIT v. Dimension Apparels (P) Ltd., 2014 SCC OnLine Del 7588 : (2015) 370 ITR 288], [CIT v. Chanakaya Exports (P) Ltd., 2014 SCC OnLine Del 7678], [CIT v. Chanakaya Exports (P) Ltd., ITA No. 721 of 2014, order dated 24-11-2014 (Del)] [CIT v. Radha Appearals (P) Ltd., 2015 SCC OnLine Del 14568] [CIT v. Intel Technology India (P) Ltd., 2015 SCC OnLine Kar 9493], [CIT v. Chanakaya Exports (P) Ltd., 2015 SCC OnLine Del 14567], [CI…

Btl Industries Ltd, New Delhi vs. DCIT, Central Circle-II, Faridabad

In the result, appeals of the assessee are partly allowed

ITA 3619/DEL/2018[2011-12]Status: DisposedITAT Delhi20 Aug 2025AY 2011-12

Bench: Shri Challa Nagendra Prasad & Shri S Rifaur Rahmanassessment Year: 2008-09 बनाम Btl Industries Ltd., Dcit, (Merged With & Now Known As Vs. Central Circle-Ii, M/S Btl Holding Co. Ltd.), Faridabad, C/O Srs Mall, Third Floor, Haryana. Sector-12, Faridabad, Haryana. Pan No.Aaccb0573C अपीलाथ" Appellant ""यथ"/Respondent &

Section 143(2)Section 14ASection 153Section 153ASection 153A(1)(b)Section 234B

…ng for the parties. We do not find any reason to interfere with the impugned judgment(s) [Spice Entertainment Ltd. v. Commr. of Service Tax, 2011 SCC OnLine Del 3210 : (2012) 280 ELT 43] , [CIT v. Dimension Apparels (P) Ltd., 2014 SCC OnLine Del 7588 : (2015) 370 ITR 288] , [CIT v. Chanakaya Exports (P) Ltd., 2014 SCC OnLine Del 7678] , [CIT v. Chanakaya Exports (P) Ltd., ITA No. 721 of 2014, order dated 24-11-2014 (Del)] , [CIT v. Radha Appearals (P) Ltd., 2015 SCC OnLine Del 14568] , [CIT v. Intel Technology India (P) Ltd., 2015 SCC OnLine Kar 9493] , [CIT v. Chanakaya Exports (P) Ltd., 2015 SCC OnLine Del 1456…

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

…in case 169 TTJ 41 Relevant para 6.2 of Images Credit and Portfolio Pvt. Ltd. (Approved by Hon'ble Delhi High Court) 8. Hon'ble Delhi high Court decision in case of 382 ITR 443 Rustagi Engineering Udyog(P) Ltd. 9. Hon'ble Delhi High Court decision in case | |370 ITR 288 of Dimension Apparels Pvt. Ltd. Relevant Para 15,16 Based upon the above submissions it is apparent that the factual matrix of PCIT vs. Mahagun Realtors (P) Ltd.-SLP(C) No. 4063 of 2020 dated April 05, 2022 is peculiar and no parallel could be drawn with the present facts of the impugned case. It is now prayed before your goodself that the impugn…

Ester Industries Ltd., New Delhi vs. ACIT, Delhi

In the result, appeals of the assessee are partly allowed

ITA 3618/DEL/2023[AY 2020-21]Status: DisposedITAT Delhi18 Feb 2025

Bench: Shri Challa Nagendra Prasad & Shri S Rifaur Rahmanassessment Year: 2008-09 बनाम Btl Industries Ltd., Dcit, (Merged With & Now Known As Vs. Central Circle-Ii, M/S Btl Holding Co. Ltd.), Faridabad, C/O Srs Mall, Third Floor, Haryana. Sector-12, Faridabad, Haryana. Pan No.Aaccb0573C अपीलाथ" Appellant ""यथ"/Respondent &

Section 143(2)Section 14ASection 153Section 153ASection 153A(1)(b)Section 234B

…ng for the parties. We do not find any reason to interfere with the impugned judgment(s) [Spice Entertainment Ltd. v. Commr. of Service Tax, 2011 SCC OnLine Del 3210 : (2012) 280 ELT 43] , [CIT v. Dimension Apparels (P) Ltd., 2014 SCC OnLine Del 7588 : (2015) 370 ITR 288] , [CIT v. Chanakaya Exports (P) Ltd., 2014 SCC OnLine Del 7678] , [CIT v. Chanakaya Exports (P) Ltd., ITA No. 721 of 2014, order dated 24-11-2014 (Del)] , [CIT v. Radha Appearals (P) Ltd., 2015 SCC OnLine Del 14568] , [CIT v. Intel Technology India (P) Ltd., 2015 SCC OnLine Kar 9493] , [CIT v. Chanakaya Exports (P) Ltd., 2015 SCC OnLine Del 1456…

Aditya Sharma, New Delhi vs. ACIT Central Circle-19, New Delhi

In the result, appeals of the assessee are partly allowed

ITA 3620/DEL/2019[2012-13]Status: DisposedITAT Delhi15 Jan 2025AY 2012-13

Bench: Shri Challa Nagendra Prasad & Shri S Rifaur Rahmanassessment Year: 2008-09 बनाम Btl Industries Ltd., Dcit, (Merged With & Now Known As Vs. Central Circle-Ii, M/S Btl Holding Co. Ltd.), Faridabad, C/O Srs Mall, Third Floor, Haryana. Sector-12, Faridabad, Haryana. Pan No.Aaccb0573C अपीलाथ" Appellant ""यथ"/Respondent &

Section 143(2)Section 14ASection 153Section 153ASection 153A(1)(b)Section 234B

…ng for the parties. We do not find any reason to interfere with the impugned judgment(s) [Spice Entertainment Ltd. v. Commr. of Service Tax, 2011 SCC OnLine Del 3210 : (2012) 280 ELT 43] , [CIT v. Dimension Apparels (P) Ltd., 2014 SCC OnLine Del 7588 : (2015) 370 ITR 288] , [CIT v. Chanakaya Exports (P) Ltd., 2014 SCC OnLine Del 7678] , [CIT v. Chanakaya Exports (P) Ltd., ITA No. 721 of 2014, order dated 24-11-2014 (Del)] , [CIT v. Radha Appearals (P) Ltd., 2015 SCC OnLine Del 14568] , [CIT v. Intel Technology India (P) Ltd., 2015 SCC OnLine Kar 9493] , [CIT v. Chanakaya Exports (P) Ltd., 2015 SCC OnLine Del 1456…

Aditya Sharma, New Delhi vs. ACIT Central Circle-19, New Delhi

In the result, appeals of the assessee are partly allowed

ITA 3619/DEL/2019[2011-12]Status: DisposedITAT Delhi15 Jan 2025AY 2011-12

Bench: Shri Challa Nagendra Prasad & Shri S Rifaur Rahmanassessment Year: 2008-09 बनाम Btl Industries Ltd., Dcit, (Merged With & Now Known As Vs. Central Circle-Ii, M/S Btl Holding Co. Ltd.), Faridabad, C/O Srs Mall, Third Floor, Haryana. Sector-12, Faridabad, Haryana. Pan No.Aaccb0573C अपीलाथ" Appellant ""यथ"/Respondent &

Section 143(2)Section 14ASection 153Section 153ASection 153A(1)(b)Section 234B

…ng for the parties. We do not find any reason to interfere with the impugned judgment(s) [Spice Entertainment Ltd. v. Commr. of Service Tax, 2011 SCC OnLine Del 3210 : (2012) 280 ELT 43] , [CIT v. Dimension Apparels (P) Ltd., 2014 SCC OnLine Del 7588 : (2015) 370 ITR 288] , [CIT v. Chanakaya Exports (P) Ltd., 2014 SCC OnLine Del 7678] , [CIT v. Chanakaya Exports (P) Ltd., ITA No. 721 of 2014, order dated 24-11-2014 (Del)] , [CIT v. Radha Appearals (P) Ltd., 2015 SCC OnLine Del 14568] , [CIT v. Intel Technology India (P) Ltd., 2015 SCC OnLine Kar 9493] , [CIT v. Chanakaya Exports (P) Ltd., 2015 SCC OnLine Del 1456…

Aditya Sharma, New Delhi vs. ACIT Central Circle-19, New Delhi

In the result, appeals of the assessee are partly allowed

ITA 3618/DEL/2019[2010-11]Status: DisposedITAT Delhi15 Jan 2025AY 2010-11

Bench: Shri Challa Nagendra Prasad & Shri S Rifaur Rahmanassessment Year: 2008-09 बनाम Btl Industries Ltd., Dcit, (Merged With & Now Known As Vs. Central Circle-Ii, M/S Btl Holding Co. Ltd.), Faridabad, C/O Srs Mall, Third Floor, Haryana. Sector-12, Faridabad, Haryana. Pan No.Aaccb0573C अपीलाथ" Appellant ""यथ"/Respondent &

Section 143(2)Section 14ASection 153Section 153ASection 153A(1)(b)Section 234B

…ng for the parties. We do not find any reason to interfere with the impugned judgment(s) [Spice Entertainment Ltd. v. Commr. of Service Tax, 2011 SCC OnLine Del 3210 : (2012) 280 ELT 43] , [CIT v. Dimension Apparels (P) Ltd., 2014 SCC OnLine Del 7588 : (2015) 370 ITR 288] , [CIT v. Chanakaya Exports (P) Ltd., 2014 SCC OnLine Del 7678] , [CIT v. Chanakaya Exports (P) Ltd., ITA No. 721 of 2014, order dated 24-11-2014 (Del)] , [CIT v. Radha Appearals (P) Ltd., 2015 SCC OnLine Del 14568] , [CIT v. Intel Technology India (P) Ltd., 2015 SCC OnLine Kar 9493] , [CIT v. Chanakaya Exports (P) Ltd., 2015 SCC OnLine Del 1456…

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

…not be cured by invoking provisions under section 292B. The Supreme Court had also taken note of decision in Spice Entertainment Ltd. (supra) was followed by Delhi high court in matters, viz. CIT v Dimension Apparels (P.) Ltd. [2014].[2014] 52 taxmann.com 356/370 ITR 288 (Delhi), CIT v Micron Steels (P) Ltd. [2015] _[2015] 59 taxmann.com 470/233 Taxman 120/372 ITR 386 (Delhi) (Mag.); CIT v Micra India (P) Ltd. [2015]_[2015] 57 taxmann.com 163/231 Taxman 809 (Delhi) and in CIT v Intel Technology India Ltd. [2016] 380 UTE 272 Karnataka high court has held, if a statutory notice is issued in the name of non-existing…