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.

Fedex Express Transportation and Supply Chain Services (India)Private Limited ('Fetscs')[Federal Express India Pvt. Ltd. Merged With Fetscs With Effect From October1, 2013], Mumbai vs. DCIT, Cir 9(3)(1), Mumbai

In the result, Ground of appeal no

ITA 857/MUM/2016[2011-12]Status: DisposedITAT Mumbai11 Jul 2019AY 2011-12

Bench: Shri G.S. Pannu & Shri Sandeep Gosain: A.Y : 2011-12

For Appellant: Shri Kanchan Kaushal &For Respondent: Ms. Amrita Ranjan &
Section 143(3)Section 144C(5)Section 43B

…ut issue of notice under Section 143(2) of the Act, etc. A reference has also been made to the judgments of the Hon'ble Delhi High Court in the case of Spice Entertainment Ltd. vs CIT, ITA Nos. 475 & 476 of 2011 (Del.) and CIT vs Dimension Apparels Pvt. Ltd., 370 ITR 288 (Del.) to canvass that the assessment order passed in the name of a non-existent entity is to be treated as an illegality and not merely a procedural defect. Reference has also been made to the following decisions to say that where a notice relating to assessment is issued on a non-existent amalgamating company, the entire assessment proceedings…

V3S Infratech Ltd., New Delhi vs. ACIT, New Delhi

ITA 3643/DEL/2016[2007-08]Status: DisposedITAT Delhi21 May 2019AY 2007-08

Bench: Shri Amit Shukla & Shri L.P. Sahu

For Appellant: Shri Sanjay Kumar, CA & Shri AjayFor Respondent: Shri N.K. Bansal, Sr.D.R
Section 132Section 143(2)Section 143(3)Section 147Section 148Section 153ASection 292B

…decision in the case of Spice Infotainment Ltd. (supra) has been affirmed by the Hon’ble Supreme Court in Civil Appeal No. 285 of 2014 vide order dated 02.11.2017. 11.2 Further, Hon’ble Delhi High Court in the case of CIT Vs Dimension Apparels P. Ltd. [2015] 370 ITR 288 (Delhi), relying on the decision in the case of Spice Infotainment Ltd. (supra) has held as under: “6. Sections 170(1) and 170(2) of the Act do not assist the revenue in their case. The revenue does not contest that in a case of amalgamation, the predecessor (being a dissolved company) "cannot be found". Consequently, Section 170(2) applies. This…

M/S Akzo Nobel Coatings India Pvt. Ltd. (Now Akzo Nobel India Ltd.), Kolkata vs. DCIT, Cir-10, Kolkata

ITA 530/KOL/2014[2009-2010]Status: DisposedITAT Kolkata24 Apr 2019AY 2009-2010

Bench: Shri S.S.Godara & Dr. A.L. Saini

Section 144C(5)

…Infrastructure (Bhopal) Pvt. Ltd. (now merged with Genpact India) Vs DCIT in ITA No. 2025/Del/2014 order dated 09.02.2018 " Shell India Markets Pvt. Ltd. Vs ACIT in ITA No. 1055/Bang/2011 order dated 20.12.2017 " CIT-III Vs Dimension Apparels (P.) Ltd. (2015) 370 ITR 288 (Del.) " Maruti Suzuki India Ltd. Vs DCIT, Circle-16(1), New Delhi (2016) 72 Taxmann.com 164 (Del.) " Pr. CIT-6, New Delhi Vs Maruti Suzuki India Ltd. (2017) 85 Taxmann.com 330 (Del.) 10. In his rival submissions, the ld. CIT DR although supported the orders of the authorities below but could not controvert the aforesaid contention of the ld. Cou…

DCIT, Cir-10, Kolkata vs. M/S Akzo Nobel Coatings India Ltd., Kolkata

ITA 334/KOL/2014[2009-10]Status: DisposedITAT Kolkata24 Apr 2019AY 2009-10

Bench: Shri S.S.Godara & Dr. A.L. Saini

Section 144C(5)

…Infrastructure (Bhopal) Pvt. Ltd. (now merged with Genpact India) Vs DCIT in ITA No. 2025/Del/2014 order dated 09.02.2018 " Shell India Markets Pvt. Ltd. Vs ACIT in ITA No. 1055/Bang/2011 order dated 20.12.2017 " CIT-III Vs Dimension Apparels (P.) Ltd. (2015) 370 ITR 288 (Del.) " Maruti Suzuki India Ltd. Vs DCIT, Circle-16(1), New Delhi (2016) 72 Taxmann.com 164 (Del.) " Pr. CIT-6, New Delhi Vs Maruti Suzuki India Ltd. (2017) 85 Taxmann.com 330 (Del.) 10. In his rival submissions, the ld. CIT DR although supported the orders of the authorities below but could not controvert the aforesaid contention of the ld. Cou…

Smt. Bhumika Navinbhai Patel, Baroda vs. The Income Tax Officer, Ward-2(2), Baroda

In the result, the appeal of the assessee is dismissed

ITA 485/AHD/2017[2010-11]Status: DisposedITAT Ahmedabad08 Apr 2019AY 2010-11

Bench: Shri Rajpal Yadav & Shri Waseem Ahmedआयकर अपील सं./Ita Nos.481-485/Ahd/2017 िनधा"रण वष"/Asstt. Years: (2006-2007 To 2010-11) Bhumika Navinbhai Patel, I.T.O, L/H Of Navinbhai Punjabhai Patel, Vs. Ward-2(2), 1, Priya Park Society, Baroda. Ellora Park, Baroda. Pan: Acspp2440D

For Appellant: Shri K.P. Singh, A.RFor Respondent: Shri Lalit P. Jain, Sr. DR
Section 143(2)Section 143(3)Section 147

…al though the notice was to another assessee, who was also existing in law. Recording this factual matrix, the notice under Section 148 and assessments made were held to be invalid. 20. 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 ITR 272 (Kar) follow the ratio and decision in the case of Spice ITA nos.481 to 485/2017 Asstt. Years 2006-07 to 2010-11 5 Infotainment Ltd. (supra), as assessment orders had been passed in the name of the non-existing assessee. These cases are therefore distin…

Smt. Bhumika Navinbhai Patel, Baroda vs. The Income Tax Officer, Ward-2(2), Baroda

In the result, the appeal of the assessee is dismissed

ITA 484/AHD/2017[2009-10]Status: DisposedITAT Ahmedabad08 Apr 2019AY 2009-10

Bench: Shri Rajpal Yadav & Shri Waseem Ahmedआयकर अपील सं./Ita Nos.481-485/Ahd/2017 िनधा"रण वष"/Asstt. Years: (2006-2007 To 2010-11) Bhumika Navinbhai Patel, I.T.O, L/H Of Navinbhai Punjabhai Patel, Vs. Ward-2(2), 1, Priya Park Society, Baroda. Ellora Park, Baroda. Pan: Acspp2440D

For Appellant: Shri K.P. Singh, A.RFor Respondent: Shri Lalit P. Jain, Sr. DR
Section 143(2)Section 143(3)Section 147

…al though the notice was to another assessee, who was also existing in law. Recording this factual matrix, the notice under Section 148 and assessments made were held to be invalid. 20. 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 ITR 272 (Kar) follow the ratio and decision in the case of Spice ITA nos.481 to 485/2017 Asstt. Years 2006-07 to 2010-11 5 Infotainment Ltd. (supra), as assessment orders had been passed in the name of the non-existing assessee. These cases are therefore distin…

Smt. Bhumika Navinbhai Patel, Baroda vs. The Income Tax Officer, Ward-2(2), Baroda

In the result, the appeal of the assessee is dismissed

ITA 483/AHD/2017[2008-09]Status: DisposedITAT Ahmedabad08 Apr 2019AY 2008-09

Bench: Shri Rajpal Yadav & Shri Waseem Ahmedआयकर अपील सं./Ita Nos.481-485/Ahd/2017 िनधा"रण वष"/Asstt. Years: (2006-2007 To 2010-11) Bhumika Navinbhai Patel, I.T.O, L/H Of Navinbhai Punjabhai Patel, Vs. Ward-2(2), 1, Priya Park Society, Baroda. Ellora Park, Baroda. Pan: Acspp2440D

For Appellant: Shri K.P. Singh, A.RFor Respondent: Shri Lalit P. Jain, Sr. DR
Section 143(2)Section 143(3)Section 147

…al though the notice was to another assessee, who was also existing in law. Recording this factual matrix, the notice under Section 148 and assessments made were held to be invalid. 20. 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 ITR 272 (Kar) follow the ratio and decision in the case of Spice ITA nos.481 to 485/2017 Asstt. Years 2006-07 to 2010-11 5 Infotainment Ltd. (supra), as assessment orders had been passed in the name of the non-existing assessee. These cases are therefore distin…

Smt. Bhumika Navinbhai Patel, Baroda vs. The Income Tax Officer, Ward-2(2), Baroda

In the result, the appeal of the assessee is dismissed

ITA 482/AHD/2017[2007-08]Status: DisposedITAT Ahmedabad08 Apr 2019AY 2007-08

Bench: Shri Rajpal Yadav & Shri Waseem Ahmedआयकर अपील सं./Ita Nos.481-485/Ahd/2017 िनधा"रण वष"/Asstt. Years: (2006-2007 To 2010-11) Bhumika Navinbhai Patel, I.T.O, L/H Of Navinbhai Punjabhai Patel, Vs. Ward-2(2), 1, Priya Park Society, Baroda. Ellora Park, Baroda. Pan: Acspp2440D

For Appellant: Shri K.P. Singh, A.RFor Respondent: Shri Lalit P. Jain, Sr. DR
Section 143(2)Section 143(3)Section 147

…al though the notice was to another assessee, who was also existing in law. Recording this factual matrix, the notice under Section 148 and assessments made were held to be invalid. 20. 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 ITR 272 (Kar) follow the ratio and decision in the case of Spice ITA nos.481 to 485/2017 Asstt. Years 2006-07 to 2010-11 5 Infotainment Ltd. (supra), as assessment orders had been passed in the name of the non-existing assessee. These cases are therefore distin…

DCIT, New Delhi vs. M/S. Vama Sundari Investment (Delhi) (P) Ltd., New Delhi

ITA 1187/DEL/2016[2011-12]Status: DisposedITAT Delhi28 Feb 2019AY 2011-12

Bench: Shri Kuldip Singh & Dr. M.L. Meena

For Appellant: Shri Rohit Jain, AdvocateFor Respondent: Ms. Rinku Singh, Senior DR
Section 292B

…rendered by Hon’ble Supreme Court in case of PCIT vs. BMA Capfin Ltd. 4 ITA No.1187/Del./2016 – 100 taxmann.com 330, decisions rendered by Hon’ble Delhi High Court in CIT vs. Spice Entertainment Ld. – 247 CTR 500 and CIT vs. Dimension Apparels Pvt. Ltd. – 370 ITR 288 and also the decision rendered by the coordinate Bench of the Tribunal in case cited as ACIT vs. M/s. Mahagun Realtors (P) Ltd. in ITA No.3664/Del/2012 order dated 16.07.2018. 7. From the facts and circumstances of the case, grounds raised by the assessee and arguments addressed by the parties to the appeal, the sole question arises for determina…

Ambey Construction Company, Bathinda vs. The Assistant Commissioner of Income Tax, Bathinda

In the result, the appeal of the assessee is allowed

ITA 121/ASR/2017[2011-12]Status: DisposedITAT Amritsar21 Feb 2019AY 2011-12

Bench: Sh. N. S. Saini & Sh. N. K. Choudhryita No. 121/Asr./2017 : Asstt. Year : 2011-12 Ambey Construction Company, Vs Asstt. Commissioner Of #21605, Street No. 7, Power House Income Tax, Circle-1, Road, Bathinda Bathinda (Appellant) (Respondent) Pan No. Aanfa7199K

For Appellant: Dr. Rakesh GuptaFor Respondent: Sh. M. P. Singh, CIT DR
Section 143(3)Section 145(3)Section 147Section 148Section 282Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR Before Sh. N. S. Saini, Accountant Member And Sh. N. K. Choudhry, Judicial Member ITA No. 121/Asr./2017 : Asstt. Year : 2011-12 Ambey Construction Company, Vs Asstt. Commissioner of #21605, Street No. 7, Power House Income Tax, Circle-1, Road, Bathinda Bathinda (APPELLANT) (RESPONDENT) PAN No. AANFA7199K Assessee by : Dr. Rakesh Gupta Revenue by : Sh. M. P. Singh, CIT DR Date of Hearing :19.02.2019 Date of Pronouncement : 21.02.2019 ORDER Per N. S. Saini, AM: This is an appeal filed by the assessee against the order of CIT(A), Bathinda dated…

Unitech Wireless (Delhi) Pvt. Ltd., Gurgaon vs. DCIT, New Delhi

In the result, ITA.No.6791/Del

ITA 6793/DEL/2015[2009-10]Status: DisposedITAT Delhi15 Feb 2019AY 2009-10

Bench: Shri Bhavnesh Saini, J.M. & Shri L.P. Sahu, A.M.

For Appellant: Shri K.M. Gupta, Advocate &For Respondent: Shri Amit Katoch, Sr. D.R
Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “A” : DELHI BEFORE SHRI BHAVNESH SAINI, J.M. & SHRI L.P. SAHU, A.M. ITA.No.6789/Del./2015 Assessment Year 2009-2010 [[[[ Unitech Wireless (North) Pvt. Ltd., (Through Unitech The DCIT, Wireless (Tamilnadu) Pvt. Circle-27(1), Room No.193 vs. Ltd., Amalgamated Company), C.R. Building, The Master Piece Building, New Delhi. Golf Course Road, Sector-54, Gurgaon.PAN AAGCA5054M (Appellant) (Respondent) ITA.No.6790/Del./2015 Assessment Year 2009-2010 Unitech Wireless (Mumbai) Pvt. Ltd., (Through Unitech The DCIT, Wireless (Tamilnadu) Pvt. vs. Circle-27(1), Room No.193 Ltd…

Unitech Wireless (West) Pvt. Ltd., Gurgaon vs. DCIT, New Delhi

In the result, ITA.No.6791/Del

ITA 6791/DEL/2015[2009-10]Status: DisposedITAT Delhi15 Feb 2019AY 2009-10

Bench: Shri Bhavnesh Saini, J.M. & Shri L.P. Sahu, A.M.

For Appellant: Shri K.M. Gupta, Advocate &For Respondent: Shri Amit Katoch, Sr. D.R
Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “A” : DELHI BEFORE SHRI BHAVNESH SAINI, J.M. & SHRI L.P. SAHU, A.M. ITA.No.6789/Del./2015 Assessment Year 2009-2010 [[[[ Unitech Wireless (North) Pvt. Ltd., (Through Unitech The DCIT, Wireless (Tamilnadu) Pvt. Circle-27(1), Room No.193 vs. Ltd., Amalgamated Company), C.R. Building, The Master Piece Building, New Delhi. Golf Course Road, Sector-54, Gurgaon.PAN AAGCA5054M (Appellant) (Respondent) ITA.No.6790/Del./2015 Assessment Year 2009-2010 Unitech Wireless (Mumbai) Pvt. Ltd., (Through Unitech The DCIT, Wireless (Tamilnadu) Pvt. vs. Circle-27(1), Room No.193 Ltd…

Unitech Wireless (Mumbai) Pvt. Ltd., Gurgaon vs. DCIT, New Delhi

In the result, ITA.No.6791/Del

ITA 6790/DEL/2015[2009-10]Status: DisposedITAT Delhi15 Feb 2019AY 2009-10

Bench: Shri Bhavnesh Saini, J.M. & Shri L.P. Sahu, A.M.

For Appellant: Shri K.M. Gupta, Advocate &For Respondent: Shri Amit Katoch, Sr. D.R
Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “A” : DELHI BEFORE SHRI BHAVNESH SAINI, J.M. & SHRI L.P. SAHU, A.M. ITA.No.6789/Del./2015 Assessment Year 2009-2010 [[[[ Unitech Wireless (North) Pvt. Ltd., (Through Unitech The DCIT, Wireless (Tamilnadu) Pvt. Circle-27(1), Room No.193 vs. Ltd., Amalgamated Company), C.R. Building, The Master Piece Building, New Delhi. Golf Course Road, Sector-54, Gurgaon.PAN AAGCA5054M (Appellant) (Respondent) ITA.No.6790/Del./2015 Assessment Year 2009-2010 Unitech Wireless (Mumbai) Pvt. Ltd., (Through Unitech The DCIT, Wireless (Tamilnadu) Pvt. vs. Circle-27(1), Room No.193 Ltd…

Unitech Wireless (North) Pvt. Ltd., Gurgaon vs. DCIT, New Delhi

In the result, ITA.No.6791/Del

ITA 6789/DEL/2015[2009-10]Status: DisposedITAT Delhi15 Feb 2019AY 2009-10

Bench: Shri Bhavnesh Saini, J.M. & Shri L.P. Sahu, A.M.

For Appellant: Shri K.M. Gupta, Advocate &For Respondent: Shri Amit Katoch, Sr. D.R
Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “A” : DELHI BEFORE SHRI BHAVNESH SAINI, J.M. & SHRI L.P. SAHU, A.M. ITA.No.6789/Del./2015 Assessment Year 2009-2010 [[[[ Unitech Wireless (North) Pvt. Ltd., (Through Unitech The DCIT, Wireless (Tamilnadu) Pvt. Circle-27(1), Room No.193 vs. Ltd., Amalgamated Company), C.R. Building, The Master Piece Building, New Delhi. Golf Course Road, Sector-54, Gurgaon.PAN AAGCA5054M (Appellant) (Respondent) ITA.No.6790/Del./2015 Assessment Year 2009-2010 Unitech Wireless (Mumbai) Pvt. Ltd., (Through Unitech The DCIT, Wireless (Tamilnadu) Pvt. vs. Circle-27(1), Room No.193 Ltd…

Unitech Wireless (South) Pvt. Ltd., Gurgaon vs. DCIT, New Delhi

In the result, ITA.No.6791/Del

ITA 6788/DEL/2015[2009-10]Status: DisposedITAT Delhi15 Feb 2019AY 2009-10

Bench: Shri Bhavnesh Saini, J.M. & Shri L.P. Sahu, A.M.

For Appellant: Shri K.M. Gupta, Advocate &For Respondent: Shri Amit Katoch, Sr. D.R
Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “A” : DELHI BEFORE SHRI BHAVNESH SAINI, J.M. & SHRI L.P. SAHU, A.M. ITA.No.6789/Del./2015 Assessment Year 2009-2010 [[[[ Unitech Wireless (North) Pvt. Ltd., (Through Unitech The DCIT, Wireless (Tamilnadu) Pvt. Circle-27(1), Room No.193 vs. Ltd., Amalgamated Company), C.R. Building, The Master Piece Building, New Delhi. Golf Course Road, Sector-54, Gurgaon.PAN AAGCA5054M (Appellant) (Respondent) ITA.No.6790/Del./2015 Assessment Year 2009-2010 Unitech Wireless (Mumbai) Pvt. Ltd., (Through Unitech The DCIT, Wireless (Tamilnadu) Pvt. vs. Circle-27(1), Room No.193 Ltd…

ADIT, New Delhi vs. The Bank of Tokyo-Mitsubishi Ufj Ltd, New Delhi

Accordingly, the appeal filed by the Revenue for the year under consideration is also dismissed

ITA 387/DEL/2009[2005-06]Status: DisposedITAT Delhi28 Nov 2018AY 2005-06

Bench: Sh. H.S. Sidhu & Sh. O.P. Kantassessment Year: 2005-06 Adit, Vs. The Bank Of Tokyo- Circle-1(1), International Mitsubishi Ufj Ltd., Jeevan Taxation, New Delhi Vihar Building 3, Parliament Street, New Delhi Pan :Aabct3880D (Appellant) (Respondent)

Section 170Section 292B

…n the name of 'M/s. UFJ Bank Ltd' and not in case of 'Bank of 3 Tokyo Mitsubishi UFJ Ltd'. In view of this the above issue is squarely covered in favour of the assessee by the decision of Hon'ble Delhi High Court in case of CIT Vs. Dimension Apparels Pvt. Ltd 370 ITR 288( Del), Spice Entertainment Ltd Vs. CIT (supra) and CIT Vs. Microns Steel Pvt. Ltd 376 ITR 386 wherein, it has been held that assessment on dissolved or amalgamated company is invalid. The High Court also considered in para No. 5 to 7 the applicability of section 170 of the Income Tax Act to such a situation. Further, with respect to applicability…

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

Akzo Nobel India Ltd., Gurgaon vs. DCIT, New Delhi

ITA 2468/DEL/2015[2010-11]Status: DisposedITAT Delhi10 Jul 2018AY 2010-11

Bench: Sh. N. K. Saini, Am & Ms. Suchitra Kamble, Jm

For Appellant: Sh. Vishal Kalra, Adv. &For Respondent: Sh. Sanjay I. Bara, CIT DR
Section 143(3)Section 92C(2)Section 92D

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘I-1’ NEW DELHI Before Sh. N. K. Saini, AM And Ms. Suchitra Kamble, JM ITA No. 2073/Del/2014 : Asstt. Year: 2009-10 Akzo Nobel India Ltd., Vs DCIT, (formerly known as Akzo Nobel Car Circle-2(1), Refinishes India Pvt. Ltd.), DLF New Delhi-110002 Cyber Terraces, Building No. 5, Tower-A, 20th Floor, , DLF Cyber City, Phase-III, Gurgaon-122002 (APPELLANT) (RESPONDENT) PAN No. AABCA0197Q ITA No. 2468/Del/2015 : Asstt. Year: 2010-11 Akzo Nobel India Ltd., Vs DCIT, Building No. 5, (Epitome Building), Circle-2(1), 20th Floor, Tower A, DLF Cyber City, New Delhi-110002 Gurg…

M/S. Akzo Nobel India Limited, Gurgaon vs. ACIT, New Delhi

ITA 2073/DEL/2014[2009-10]Status: DisposedITAT Delhi10 Jul 2018AY 2009-10

Bench: Sh. N. K. Saini, Am & Ms. Suchitra Kamble, Jm

For Appellant: Sh. Vishal Kalra, Adv. &For Respondent: Sh. Sanjay I. Bara, CIT DR
Section 143(3)Section 92C(2)Section 92D

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘I-1’ NEW DELHI Before Sh. N. K. Saini, AM And Ms. Suchitra Kamble, JM ITA No. 2073/Del/2014 : Asstt. Year: 2009-10 Akzo Nobel India Ltd., Vs DCIT, (formerly known as Akzo Nobel Car Circle-2(1), Refinishes India Pvt. Ltd.), DLF New Delhi-110002 Cyber Terraces, Building No. 5, Tower-A, 20th Floor, , DLF Cyber City, Phase-III, Gurgaon-122002 (APPELLANT) (RESPONDENT) PAN No. AABCA0197Q ITA No. 2468/Del/2015 : Asstt. Year: 2010-11 Akzo Nobel India Ltd., Vs DCIT, Building No. 5, (Epitome Building), Circle-2(1), 20th Floor, Tower A, DLF Cyber City, New Delhi-110002 Gurg…

Vertex Customer Management India Pvt. Ltd., Gurgaon vs. DCIT, New Delhi

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

ITA 966/DEL/2016[2011-12]Status: DisposedITAT Delhi06 Jul 2018AY 2011-12

Bench: Shri R. K. Panda & Shri Kuldip Singhassessment Year : 2011-12 Vertex Customer Management Dcit, Circle- 26(1), India Pvt. Ltd., New Delhi. First Floor, Tower A, First India Place, Vs. Mehrauli – Gurgaon Road, Sushant Lok Phase- I, Gurgaon.

For Respondent: Shri H. K. Choudhary, CIT-DR
Section 143(3)Section 144CSection 292B

…n the case of Spice Entertainment Ltd. (supra) has been dismissed by the Hon'ble Supreme Court vide Civil Appeal No.285 of 2014 order dated 02.11.2017. 13. We find the Hon’ble Delhi High Court in the case of CIT vs. Dimension Apparels (P.) Ltd. reported in 370 ITR 288 following its earlier decision in the case of Spice Entertainment Ltd. (supra) has observed as under :- “19. The question of whether an assessment upon an amalgamated company is a mistake within the meaning of Section 292B was raised and answered by the Delhi High Court in Spice Entertainment Ltd. (supra). In that case, the Tribunal had held that…