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.

Income Tax Officer Ward 6(2)(1), Mumbai, Income Tax Office vs. Essar Power Jamnagar Limited, Mumbai

ITA 2463/MUM/2024[2011-12]Status: DisposedITAT Mumbai19 Nov 2024AY 2011-12

Bench: Shri Anikesh Banerjee & Shri Girish Agrawalassessment Year: 2011-12 Income Tax Officer, Essar Power Jamnagar Ltd., Ward 6(2)(1), 11, Essar House, K.K. Marg, Vs. Mumbai Mahalaxmi, Mumbai – 400 034 (Pan : Aabce8921G) (Assessee) (Respondent) Present For: Assessee : Shri Vijay Mehta, Ca Revenue : Shri Biswanath Das, Cit, Dr Date Of Hearing : 05.09.2024 Date Of Pronouncement : 19.11.2024 O R D E R Per Girish Agrawal: This Appeal Filed By The Revenue Is Against The Order Of Ld. Cit(A), National Faceless Appeal Centre (Nfac), Delhi Vide Order No. Itba/Nfac/S/250/2023-24/1062839468(1), Dated 18.03.2024 Passed Against The Assessment Order By Income Tax Officer, Ward – 6(2)(4), U/S. 144 R.W.S. 147 Of The Income-Tax Act (Hereinafter Referred To As The “Act”), Dated 29.03.2016 For Assessment Year 2011-12. 2. Grounds Taken By The Revenue Are Reproduced As Under: "1. Whether On The Facts & In The Circumstances Of The Case, The Ld. Citia) Was Justified In Declaring The Assessment Order Passed As Nullity Without Considering The Fact That The Assessee Was In Existence When The Transactions Were Made? 2. "Whether On The Facts & Circumstances Of The Case, The Ld. Citia) Was Justified In Treating The Assessment Proceedings As Without Jurisdiction, Without Considering The Fact That The Reference Can Be Made For Revival Of Companies From The Date Of Strike Off, As Per The Instruction By The Cbdt Vide Letter Dated 29.12.2017?

For Appellant: Shri Vijay Mehta, CAFor Respondent: Shri Biswanath Das, CIT, DR
Section 144Section 148Section 560

…an 75 (Mag.)/34 taxmann.com 261 (Guj.) 8. Torrent (P.) Ltd. v. CIT (SCA No. 5857 of 2004, judgment dated 29.04.2013 of Hon'ble Gujarat High Court. 4 Essar Power Jamnagar Ltd., AY 2011-12 9. CIT v. Dimension Apparels (P.) Ltd. [2014] 52 taxmann.com 356/[2015] 370 ITR 288 (Delhi) 10. CIT v. Chanakaya Exports (P.) Ltd. ITA No. 684/2014 (Del) dated 12.11.2014 CIT v. Satwant Exports ITA No. 725 (Delhi) 2014 of dated 26-11-2014 11. CIT v. Micra India (P.) Ltd. [2015] 57 taxmann.com 163/231 Taxman 809 (Delhi) 4.3. Strong reliance was also placed on the decision of the Hon'ble Jurisdictional High Court of Bombay in the…

International Hospital Limited vs. DCIT Circle 12 (2)

ITA/116/2023HC Delhi26 Sept 2024

Bench: HON'BLE MR. JUSTICE RAVINDER DUDEJA,HON'BLE MR. JUSTICE YASHWANT VARMA

…arties. 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 On…

Madhav Infra Projects Ltd (Erstwhile Aashka Constructions P. Ltd.), Vadodara vs. The Dy.CIT, Circle-1(1)(1), Ahmedabad

ITA 88/AHD/2023[2009-10]Status: DisposedITAT Ahmedabad28 Jun 2024AY 2009-10

Bench: Mrs. Annapurna Gupta & Shri Siddhartha Nautiyalिनधा"रणवष"/Assessment Year: 2009-10 Vs. Madhav Infra Projects Ltd., Dcit, (Erstwhile Aashka Circle-1(1)(1), Constructions Pvt. Ltd.), Ahmedabad 4, Madhav House, Nr. Panchratna Building, Subhanpura, Baroda, Gujarat Pan : Aadcm 1157 C अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri S.N. Soparkar, Sr. Advocate, Ms. Urvashi Shodhan, Ar & Shri Parin Shah, Ar Revenue By : Ms. Saumya Pandey Jain, Sr. Dr सुनवाई क" तारीख/Date Of Hearing : 19.03.2024/26.06.2024 घोषणा क" तारीख /Date Of Pronouncement: 28.06.2024 आदेश/O R D E R Per Annapurna Gupta: Present Appeal Has Been Filed By The Assessee Against Order Of The Learned Commissioner Of Income-Tax (Appeals)-12, Ahmedabad [Hereinafter Referred To As "Cit(A)" For Short] Dated 23.12.2022 Passed Under Section 250 Of The Income Tax Act, 1961 [Hereinafter Referred To As "The Act" For Short] For Assessment Year (Ay) 2009-10. 2. Grounds Raised Are As Under :- “1. Ld. Cit (A) Erred In Law & On Facts Confirming Action Of Ao Passing An Ex- Parte Order On An Entity That Ceased To Exist Pursuant To Order Of Amalgamation Passed By Hon'Ble High Court. The Order Passed On Non-Entity Is A Nullity & Void Ab Initio That Ought To Be Quashed.

For Appellant: Shri S.N. Soparkar, Sr. AdvocateFor Respondent: Ms. Saumya Pandey Jain, Sr. DR
Section 144Section 147Section 148Section 234BSection 250Section 271(1)(c)

…lay condoned. Heard the learned Senior Counsel appearing for the parties. We do not find any reason to interfere with the impugned judgment(s) [Spice Entertainment Ltd. v. Commr. of Service Tar, (2011 SCC OnLine Del), CIT v. Dimension Apparels (P) Ltd. [2015] 370 ITR 288: CIT v. Chanakaya Exporta (P) Ltd., 2014 SCC OnLine Del 7678, CIT. 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; CIT v. Mayan…

ITO, WD.9(1), Kolkata vs. M/S Maharaj Vincom Pvt. Ltd., Kolkata

ITA 35/KOL/2021[2009-10]Status: DisposedITAT Kolkata15 May 2024AY 2009-10

Bench: Shri Sanjay Garg & Dr. Manish Boradi.T.A. No.35/Kol/2021 Assessment Year: 2009-10 Ito, Ward-9(1), Kolkata……………….......................…...……………....Appellant Vs. M/S Maharaj Vincom Pvt. Ltd……............…..........................…..…..... Respondent 69, Jamunalal Bajaj Street, Kolkata- 700007. [Pan: Aafcm6496E] C.O. No.6/Kol/2023 (A/O I.T.A. No.35/Kol/2021) Assessment Year: 2009-10 M/S Maharaj Vincom Pvt. Ltd……............…..........................…....... Cross-Objector 69, Jamunalal Bajaj Street, Kolkata- 700007. [Pan: Aafcm6496E] Vs Ito, Ward-9(1), Kolkata …………..….......................…...……………....Respondent Appearances By: Shri Miraj D. Shah, Ar, Appeared On Behalf Of The Assessee. Shri Abhijit Kundu, Cit-Dr, Appeared On Behalf Of The Department. Date Of Concluding The Hearing : March 07, 2024 Date Of Pronouncing The Order : May 15, 2024 आदेश / Order संजय गग", "या"यक सद"य "वारा / Per Sanjay Garg: This Appeal By The Revenue & Corresponding Cross-Objection By The Assessee Have Been Preferred Against The Order Dated 08.09.2020 Of The Commissioner Of Income Tax (Appeals)-7, Kolkata (Hereinafter Referred To As The ‘Cit(A)’) Passed U/S 250 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’).

Section 143(1)Section 143(3)Section 147Section 250Section 263

…n support of his arguments he placed reliance upon the following judgments: 1. Judgment of Delhi High Court in the case of Spice Infotainment Ltd. Vs. Commissioner of Service Tax in ITA 475 & 476 of 2011, dated 03.08.2011 2. CIT v. Dimension Apparels P. Ltd. [370 ITR 288 (Del)] 3. I. K. Agencies P. Ltd. v CIT [347 ITR 664 (Cal)] 4. CIT v Express Newspapers Ltd. [40 ITR 38 (Mad)] 5. Judgment of Delhi High Court in the case of CIT v Micra India P. Ltd. (2015) 57 Taxmann.com 163 (Del) 6. Order of the Tribunal Mumbai Bench, in the case of Instant Holdings Ltd. ACIT in ITA no. 4593, 4748/Mum/2011 order dated 09.03.201…

ITO, Ward-6(1), Kolkata vs. M/S Daniel Commodities Pvt. Ltd., Kolkata

ITA 645/KOL/2020[2009-10]Status: DisposedITAT Kolkata07 May 2024AY 2009-10

Bench: Shri Sanjay Garg & Dr. Manish Boradi.T.A. No.645/Kol/2020 Assessment Year: 2009-10 Ito, Ward-6(1), Kolkata………..…….......................…...……………....Appellant Vs. M/S Daniel Commodities Pvt. Ltd…..........…..........................…..…..... Respondent 6, Lyons Range, Kolkata – 1. [Pan: Aaccd9344F] C.O. 4/Kol/2023 (A/O I.T.A. No.645/Kol/2020) Assessment Year: 2009-10 M/S Daniel Commodities Pvt. Ltd…………….....................…..…..... Cross-Objector 6, Lyons Range, Kolkata – 1. [Pan: Aaccd9344F] Vs Ito, Ward-6(1), Kolkata …………….......................…...……………....Respondent Appearances By: Shri Abhijit Kundu, Cit-Dr, Advocate, Appeared On Behalf Of The Department. Shri Miraj D. Shah, Ar, Appeared On Behalf Of The Assessee. Date Of Concluding The Hearing : February 23, 2024 Date Of Pronouncing The Order : May 07, 2024

Section 143(1)Section 144Section 147Section 148Section 151Section 250Section 263

…n support of his arguments he placed reliance upon the following judgments: 1. Judgment of Delhi High Court in the case of Spice Infotainment Ltd. Vs. Commissioner of Service Tax in ITA 475 & 476 of 2011, dated 03.08.2011 2. CIT v. Dimension Apparels P. Ltd. [370 ITR 288 (Del)] 3. I. K. Agencies P. Ltd. v CIT [347 ITR 664 (Cal)] 4. CIT v Express Newspapers Ltd. [40 ITR 38 (Mad)] Judgment of Delhi High Court in the case of CIT v Micra India P. 5. Ltd. (2015) 57 Taxmann.com 163 (Del) 6. Order of the Tribunal Mumbai Bench, in the case of Instant I.T.A. No.645/Kol/2020 & C.O. 4/Kol/2023 Assessment Year: 2009-10 M/s…

ACIT Circle 1(2)(1), Mumbai vs. M B Patil Construction Limited, Mumbai

ITA 98/MUM/2023[2018-19]Status: DisposedITAT Mumbai16 Apr 2024AY 2018-19
Section 143(3)Section 145(3)Section 40Section 44A

…d 31 October 2016 is beyond limitation in terms of Section 153(1) read with Section 153 (4) of the Act. h) The assessment framed in the name of the amalgamating Company is invalid [refer: Spice Entertainment vs. CIT, CIT υ. Dimension Apparels (P.) Ltd. [2015] 370 ITR 288 (Delhi); affirmed by Hon'ble Apex Court vide Civil Appeal No. 3125 of 2015, CIT ν. Micron Steels (P.) Ltd. 372 ITR 386 (Delhi), CIT v. Micra India (P) Ltd. 231 Taxman 809 (Delhi)]. i) Assessment framed in the case of a non-existent entity is non-est in the eyes of law [refer: Pr. CIT vs. BMA Capfin Ltd. [2018] 100 taxmann.com 329 (Delhi) (Revenue…

M/S M.B.Patil Constructions Limited, Mumbai vs. Income Tax Department, National Faceless Assessment Centre, Delhi

ITA 303/MUM/2023[2018-19]Status: DisposedITAT Mumbai16 Apr 2024AY 2018-19
Section 143(3)Section 145(3)Section 40Section 44A

…d 31 October 2016 is beyond limitation in terms of Section 153(1) read with Section 153 (4) of the Act. h) The assessment framed in the name of the amalgamating Company is invalid [refer: Spice Entertainment vs. CIT, CIT υ. Dimension Apparels (P.) Ltd. [2015] 370 ITR 288 (Delhi); affirmed by Hon'ble Apex Court vide Civil Appeal No. 3125 of 2015, CIT ν. Micron Steels (P.) Ltd. 372 ITR 386 (Delhi), CIT v. Micra India (P) Ltd. 231 Taxman 809 (Delhi)]. i) Assessment framed in the case of a non-existent entity is non-est in the eyes of law [refer: Pr. CIT vs. BMA Capfin Ltd. [2018] 100 taxmann.com 329 (Delhi) (Revenue…

Boeing India Pvt. Ltd (Successor to Boeing International Corporation India Private Limited), New Delhi vs. ACIT Circle- 4(2), New Delhi

In the result, the appeal is allowed as indicated above

ITA 828/DEL/2021[2016-17]Status: DisposedITAT Delhi27 Mar 2024AY 2016-17

Bench: Shri Saktijit Dey, Vice- & Shri Dr. Brr Kumarassessment Year: 2016-17

Section 139(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘I’ NEW DELHI BEFORE SHRI SAKTIJIT DEY, VICE-PRESIDENT AND SHRI DR. BRR KUMAR, ACCOUNTANT MEMBER Assessment Year: 2016-17 Boeing India Pvt. Ltd., Vs. ACIT, Central Circle -4(2), (Successor to Boeing New Delhi International Corporation India Pvt. Ltd., 3rd Floor, DLF Centre, Sansad Marg, New Delhi-1100 01 PAN :AAHCB1218P (Appellant) (Respondent) Assessee by S/Shri Sachit Jolly & Mrs. Disha Jham, Adv. Department by Shri Rajesh Kumar, CIT(DR) Date of hearing 08.03.2024 Date of pronouncement 27 .03.2024 ORDER PER SAKTIJIT DEY: VICE-PRESIDENT Captioned appeal h…

DCIT, Ludhiana vs. M/S Religare Technova It Services Ltd., New Delhi

In the result, the ground no

ITA 656/CHANDI/2017[2008-09]Status: DisposedITAT Chandigarh14 Mar 2024AY 2008-09

Bench: SHRI. AAKASH DEEP JAIN (Vice President), SHRI. VIKRAM SINGH YADAV (Accountant Member)

For Appellant: None (Written Submission)For Respondent: Shri Rohit Sharma, CIT DR
Section 143(3)

…t be passed by the AO in the name of non-existent company and in support, reliance was placed on various authorities on the subject which are as follows: - Spice Entertainment Ltd. Vs. CIT (2011) 247 CTR 500 (Del) - CIT Vs. Dimension Apparels Pvt. Ltd. (2015) 370 ITR 288(Del) - Jitendra Chandralal Navlani Vs. UOI(2016) 386 ITR 288 (Bom) - BDR Builders & Developers Pvt. Ltd. Vs. ACIT (2017) 397 ITR 529 (Del) - Pr. CIT Vs. Maruti Suzuki India Ltd. (2017) 397 ITR 681 (Del) - Rustagi Engineering Udyog Pvt. Ltd. V. Dy. CIT (2016) 382 ITR 443 (Del). - CIT v. Intel Technology India (P) Ltd. (2016) 380 ITR 272 (Kar.) 3.4…

M/S Healthfore Technologies Ltd., New Delhi vs. DCIT, Ludhiana

In the result, the ground no

ITA 622/CHANDI/2017[2008-09]Status: DisposedITAT Chandigarh14 Mar 2024AY 2008-09

Bench: SHRI. AAKASH DEEP JAIN (Vice President), SHRI. VIKRAM SINGH YADAV (Accountant Member)

For Appellant: None (Written Submission)For Respondent: Shri Rohit Sharma, CIT DR
Section 143(3)

…t be passed by the AO in the name of non-existent company and in support, reliance was placed on various authorities on the subject which are as follows: - Spice Entertainment Ltd. Vs. CIT (2011) 247 CTR 500 (Del) - CIT Vs. Dimension Apparels Pvt. Ltd. (2015) 370 ITR 288(Del) - Jitendra Chandralal Navlani Vs. UOI(2016) 386 ITR 288 (Bom) - BDR Builders & Developers Pvt. Ltd. Vs. ACIT (2017) 397 ITR 529 (Del) - Pr. CIT Vs. Maruti Suzuki India Ltd. (2017) 397 ITR 681 (Del) - Rustagi Engineering Udyog Pvt. Ltd. V. Dy. CIT (2016) 382 ITR 443 (Del). - CIT v. Intel Technology India (P) Ltd. (2016) 380 ITR 272 (Kar.) 3.4…

Trishul Buildtech Infrastruture (P) Ltd., Bangalore vs. JCIT, Bangalore

ITA 1367/BANG/2013[2007-08]Status: DisposedITAT Bangalore26 Oct 2023AY 2007-08

Bench: Shri Chandra Poojari & Ms. Madhumita Roy

For Appellant: Shri A. Shankar, Senior CounselFor Respondent: Dr. G. Manoj Kumar, D.R
Section 132Section 153ASection 153CSection 292Section 69C

…d 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.…

Trishul Buildtech Infrastructure (P) Ltd., Bangalore vs. JCIT, Bangalore

ITA 1363/BANG/2013[2005-06]Status: DisposedITAT Bangalore26 Oct 2023AY 2005-06

Bench: Shri Chandra Poojari & Ms. Madhumita Roy

For Appellant: Shri A. Shankar, Senior CounselFor Respondent: Dr. G. Manoj Kumar, D.R
Section 132Section 153ASection 153CSection 292Section 69C

…d 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.…

Trishul Buildtech Infrastructure (P) Ltd., Bangalore vs. JCIT, Bangalore

ITA 1362/BANG/2013[2004-05]Status: DisposedITAT Bangalore26 Oct 2023AY 2004-05

Bench: Shri Chandra Poojari & Ms. Madhumita Roy

For Appellant: Shri A. Shankar, Senior CounselFor Respondent: Dr. G. Manoj Kumar, D.R
Section 132Section 153ASection 153CSection 292Section 69C

…d 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.…

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

…if a statutory notice is issued in the name of non- existing entity, entire assessment would be nullity in the eye of law. It has also been so held by Delhi high court in the case of Pr. CIT Vs. 8 (1990) 186 ITR 278 (SC) 9 (2018) 12 ITR-OL 134 (SC) 10 (2015) 370 ITR 288 11 (2015) 59 taxmann.com 470/233 Taxman 120/372 ITR 386 (Del.) (Mag.) 12 (2015) 57 taxmann.com 163/231 Taxman 809 (Delhi) 13 (2016) 380 UTE 272 (Kar.) 16 / 18 WP. 950-2020 Nokia Solutions and Network India (P) Ltd.14 23. The Supreme Court in Spice Infotainment Ltd. Vs. CIT15 found that there is no reason to interfere with the impugned judgment of…

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

…if a statutory notice is issued in the name of non- existing entity, entire assessment would be nullity in the eye of law. It has also been so held by Delhi high court in the case of Pr. CIT Vs. 8 (1990) 186 ITR 278 (SC) 9 (2018) 12 ITR-OL 134 (SC) 10 (2015) 370 ITR 288 11 (2015) 59 taxmann.com 470/233 Taxman 120/372 ITR 386 (Del.) (Mag.) 12 (2015) 57 taxmann.com 163/231 Taxman 809 (Delhi) 13 (2016) 380 UTE 272 (Kar.) 16 / 18 WP. 950-2020 Nokia Solutions and Network India (P) Ltd.14 23. The Supreme Court in Spice Infotainment Ltd. Vs. CIT15 found that there is no reason to interfere with the impugned judgment of…

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

…if a statutory notice is issued in the name of non- existing entity, entire assessment would be nullity in the eye of law. It has also been so held by Delhi high court in the case of Pr. CIT Vs. 8 (1990) 186 ITR 278 (SC) 9 (2018) 12 ITR- OL 134 (SC) 10 (2015) 370 ITR 288 11 (2015) 59 taxmann.com 470/233 Taxman 120/372 ITR 386 (Del.) (Mag.) 12 (2015) 57 taxmann.com 7 Siemens Limited 163/231 Taxman 809 (Delhi) 13 (2016) 380 UTE 272 (Kar.) 16/18 WP. 950-2020 Nokia Solutions and Network India (P) Ltd.14 23. The Supreme Court in Spice Infotainment Ltd. Vs. CIT15 found that there is no reason to interfere with the i…

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

…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] 52 taxmann.com 356/[2015] 370 ITR 288, CIT v. Micron Steels (P.) Ltd. [2015] 59 taxmann.com 470/233 Taxman 120/372 ITR 386 (Mag.); CIT v. Micra India (P.) Ltd. [2015] 57 taxmann.com 163/231 Taxman 809 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 entity, entire assessment would b…

S S S Glass P.Ltd, New Delhi vs. ITO, Ward-22(1), New Delhi

In the result, the assessee legal ground no

ITA 7614/DEL/2018[2010-11]Status: DisposedITAT Delhi09 Jun 2023AY 2010-11
For Appellant: Shri Kapil Goel, Adv
Section 147Section 148Section 292B

…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…

John Wiley & Sons, Inc, Usa vs. DCIT International Taxation, Circle 3(1)(1), Delhi

The appeals are allowed

ITA 1873/DEL/2022[2019-20]Status: DisposedITAT Delhi20 Feb 2023AY 2019-20

Bench: Shri N. K. Billaiya & Shri Anubhav Sharma

For Appellant: Sh. Salil Kapoor & Vibhu Jain, AdvsFor Respondent: Sh. Sanjay Kumar Bharati, CIT DR

…elhi) xv. CIT Vs. Spice Enfotainment limited Civil Appeal 285 of 2014 (SC) xvi. Dhingra Jardina Infrastructure Private Limited Vs. State of Haryana and others CWP 20788 OF 2015 (Punjab and Haryana High Court) xvii. CIT Vs. Dimensions Appareals Pvt. Ltd [2015] 370 ITR 288 (Delhi High Court) xviii. PCIT Vs. Maruti Suzuki India Ltd, [2017] 397 ITR 681 (Delhi High Court) High xix. CIT Vs. Miera India Pvt. Ltd., ITA 441 of 2013 (Delhi Court) xx. Flextronics Technologies (India) Pvt. Ltd. v. ACIT [IT(TP)A No. 832/Bang/2017) xxi. Ebro India Pvt. Ltd v. ACIT [S.A. No. 158/Del/2022] xxii. Biocon Biologics Ltd. v. DCIT [IT…

John Wiley & Sons, Inc., United States vs. DCIT, Int.Taxation, Circle 3(1)(1), New Delhi

The appeals are allowed

ITA 1872/DEL/2022[2018-19]Status: DisposedITAT Delhi20 Feb 2023AY 2018-19

Bench: Shri N. K. Billaiya & Shri Anubhav Sharma

For Appellant: Sh. Salil Kapoor & Vibhu Jain, AdvsFor Respondent: Sh. Sanjay Kumar Bharati, CIT DR

…elhi) xv. CIT Vs. Spice Enfotainment limited Civil Appeal 285 of 2014 (SC) xvi. Dhingra Jardina Infrastructure Private Limited Vs. State of Haryana and others CWP 20788 OF 2015 (Punjab and Haryana High Court) xvii. CIT Vs. Dimensions Appareals Pvt. Ltd [2015] 370 ITR 288 (Delhi High Court) xviii. PCIT Vs. Maruti Suzuki India Ltd, [2017] 397 ITR 681 (Delhi High Court) High xix. CIT Vs. Miera India Pvt. Ltd., ITA 441 of 2013 (Delhi Court) xx. Flextronics Technologies (India) Pvt. Ltd. v. ACIT [IT(TP)A No. 832/Bang/2017) xxi. Ebro India Pvt. Ltd v. ACIT [S.A. No. 158/Del/2022] xxii. Biocon Biologics Ltd. v. DCIT [IT…