330 250 Taxman 409/397 IT R 681 (Delhi), (b) Spice Enfotainment Ltd. v. CIT

52 Taxmann.com 356High Court2014#5537 most cited

What is 330 250 Taxman 409/397 IT R 681 (Delhi), (b) Spice Enfotainment Ltd. v. CIT authority for?

An assessment order passed in the name of an amalgamated company that no longer exists is void ab initio and cannot be treated as a procedural irregularity curable under section 292B.

21

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2017 to 2025.

Also referred to as

Spice Enfotainment Ltd. v. CIT · section 292B · amalgamated company · non-existent entity · assessment order void · procedural irregularity · merger · transferor company

Sections most often in play

Section 143(3)Section 147Section 148Section 292BSection 143(2)Section 144Section 144CSection 144C(13)

Issues it is cited on

cost plus methodtransferor companysection 292bsection 292directions of the drpsection 29amalgamationinterest u/s 234apermanent establishmentsection 144c(13)dispute resolution paneltransfer pricing adjustment

Judgments citing 330 250 Taxman 409/397 IT R 681 (Delhi), (b) Spice Enfotainment Ltd. v. CIT

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…