63 Moons Technologies Limited v. Union of India

18 SCC 401Reported decision2019#5440 most cited

What is 63 Moons Technologies Limited v. Union of India authority for?

The formation of opinion by a judicial or quasi-judicial authority must be based on sound reasoning and appreciation of the facts and legal precedents. It is essential for such authorities to consider relevant case law, such as 63 Moons Technologies Limited v. Union of India and Barium Chemicals v. Company Law Board.

21

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2020 to 2024.

Also referred to as

63 Moons Technologies Limited · Union of India · formation of opinion · judicial authority · quasi-judicial authority · appreciation of facts · legal precedents · Barium Chemicals · Rohtas Industries

Judgments citing 63 Moons Technologies Limited v. Union of India

Pr. Commissioner of Income Tax-Central vs. Ms. Harshita Maheshwari

ITA/94/2020HC Rajasthan21 Feb 2024

Bench: AVNEESH JHINGAN,SHUBHA MEHTA

…ifying the judgment and order dated 23.08.2012 was sought for in case of divergence of opinion among the members of the newly constituted Committee of Administrator Pendente Lite, the 153 (2019) 18 SCC 401 (APO NOS. 89, 90, 91, 92, 94, 95, 96 AND 98 OF 2020) REPORTABLE Page 224 of 300 decision should be taken on the basis of majority. The order passed by the Division Bench dated 10.04.2019 was with a view to avoid stalemate and the court intended that the APL act in unanimity. 99. Nextly, the learned Se…

M/S Fingrowth Cooperative Bank Limited vs. Assistant Commissioner of Income Tax

ITA/9/2020HC Rajasthan24 Aug 2023

Bench: AUGUSTINE GEORGE MASIH,SAMEER JAIN

…ifying the judgment and order dated 23.08.2012 was sought for in case of divergence of opinion among the members of the newly constituted Committee of Administrator Pendente Lite, the 153 (2019) 18 SCC 401 (APO NOS. 89, 90, 91, 92, 94, 95, 96 AND 98 OF 2020) REPORTABLE Page 224 of 300 decision should be taken on the basis of majority. The order passed by the Division Bench dated 10.04.2019 was with a view to avoid stalemate and the court intended that the APL act in unanimity. 99. Nextly, the learned Se…

Principal Commissioner of Income Tax-2, Kolkata vs. M/S. Century Enka Limited

ITA/7/2020HC Calcutta27 Feb 2023

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

…ifying the judgment and order dated 23.08.2012 was sought for in case of divergence of opinion among the members of the newly constituted Committee of Administrator Pendente Lite, the 153 (2019) 18 SCC 401 (APO NOS. 89, 90, 91, 92, 94, 95, 96 AND 98 OF 2020) REPORTABLE Page 224 of 300 decision should be taken on the basis of majority. The order passed by the Division Bench dated 10.04.2019 was with a view to avoid stalemate and the court intended that the APL act in unanimity. 99. Nextly, the learned Se…

Principal Commissioner of Income Tax-4, Kolkata vs. M/S V2 Retail Ltd

ITAT/18/2020HC Calcutta28 Jul 2022

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE BIVAS PATTANAYAK

…ifying the judgment and order dated 23.08.2012 was sought for in case of divergence of opinion among the members of the newly constituted Committee of Administrator Pendente Lite, the 153 (2019) 18 SCC 401 (APO NOS. 89, 90, 91, 92, 94, 95, 96 AND 98 OF 2020) REPORTABLE Page 224 of 300 decision should be taken on the basis of majority. The order passed by the Division Bench dated 10.04.2019 was with a view to avoid stalemate and the court intended that the APL act in unanimity. 99. Nextly, the learned Se…

Principal Commissioner of Income Tax-4, Kolkata vs. M/S. Jagannath Banwarilal Texofabs Pvt Ltd

ITAT/9/2020HC Calcutta27 Jul 2022

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE BIVAS PATTANAYAK

…ifying the judgment and order dated 23.08.2012 was sought for in case of divergence of opinion among the members of the newly constituted Committee of Administrator Pendente Lite, the 153 (2019) 18 SCC 401 (APO NOS. 89, 90, 91, 92, 94, 95, 96 AND 98 OF 2020) REPORTABLE Page 224 of 300 decision should be taken on the basis of majority. The order passed by the Division Bench dated 10.04.2019 was with a view to avoid stalemate and the court intended that the APL act in unanimity. 99. Nextly, the learned Se…

Principal Commissioner of Income Tax-4, Kolkata vs. M/S. J.J.Exporters Ltd

ITAT/5/2020HC Calcutta26 Jul 2022

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE BIVAS PATTANAYAK

…ifying the judgment and order dated 23.08.2012 was sought for in case of divergence of opinion among the members of the newly constituted Committee of Administrator Pendente Lite, the 153 (2019) 18 SCC 401 (APO NOS. 89, 90, 91, 92, 94, 95, 96 AND 98 OF 2020) REPORTABLE Page 224 of 300 decision should be taken on the basis of majority. The order passed by the Division Bench dated 10.04.2019 was with a view to avoid stalemate and the court intended that the APL act in unanimity. 99. Nextly, the learned Se…

Principal Commissioner of Income Tax-5, Kolkata vs. L D S City Projects Pvt Ltd

ITAT/3/2020HC Calcutta21 Jul 2022

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE BIVAS PATTANAYAK

…ifying the judgment and order dated 23.08.2012 was sought for in case of divergence of opinion among the members of the newly constituted Committee of Administrator Pendente Lite, the 153 (2019) 18 SCC 401 (APO NOS. 89, 90, 91, 92, 94, 95, 96 AND 98 OF 2020) REPORTABLE Page 224 of 300 decision should be taken on the basis of majority. The order passed by the Division Bench dated 10.04.2019 was with a view to avoid stalemate and the court intended that the APL act in unanimity. 99. Nextly, the learned Se…

Principal Commissioner of Income Tax-4, Kolkata vs. M/S. Tcg Lifesciences Ltd

ITAT/10/2020HC Calcutta08 Apr 2022

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

…ifying the judgment and order dated 23.08.2012 was sought for in case of divergence of opinion among the members of the newly constituted Committee of Administrator Pendente Lite, the 153 (2019) 18 SCC 401 (APO NOS. 89, 90, 91, 92, 94, 95, 96 AND 98 OF 2020) REPORTABLE Page 224 of 300 decision should be taken on the basis of majority. The order passed by the Division Bench dated 10.04.2019 was with a view to avoid stalemate and the court intended that the APL act in unanimity. 99. Nextly, the learned Se…

Principal Commissioner of Income Tax (Central-1), Kolkata vs. M/S. Rungta Mines Ltd

ITA/13/2020HC Calcutta08 Apr 2022

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

…ifying the judgment and order dated 23.08.2012 was sought for in case of divergence of opinion among the members of the newly constituted Committee of Administrator Pendente Lite, the 153 (2019) 18 SCC 401 (APO NOS. 89, 90, 91, 92, 94, 95, 96 AND 98 OF 2020) REPORTABLE Page 224 of 300 decision should be taken on the basis of majority. The order passed by the Division Bench dated 10.04.2019 was with a view to avoid stalemate and the court intended that the APL act in unanimity. 99. Nextly, the learned Se…

Principal Commissioner of Income Tax-2, Kolkata vs. M/S the Calcutta Tramways Company (1978) Ltd

ITAT/20/2020HC Calcutta04 Mar 2022

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

…ifying the judgment and order dated 23.08.2012 was sought for in case of divergence of opinion among the members of the newly constituted Committee of Administrator Pendente Lite, the 153 (2019) 18 SCC 401 (APO NOS. 89, 90, 91, 92, 94, 95, 96 AND 98 OF 2020) REPORTABLE Page 224 of 300 decision should be taken on the basis of majority. The order passed by the Division Bench dated 10.04.2019 was with a view to avoid stalemate and the court intended that the APL act in unanimity. 99. Nextly, the learned Se…

Principal Commissioner of Income Tax-1, Kolkata vs. M/S. Height Insurance Services Ltd

ITAT/4/2020HC Calcutta16 Dec 2021

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

…ifying the judgment and order dated 23.08.2012 was sought for in case of divergence of opinion among the members of the newly constituted Committee of Administrator Pendente Lite, the 153 (2019) 18 SCC 401 (APO NOS. 89, 90, 91, 92, 94, 95, 96 AND 98 OF 2020) REPORTABLE Page 224 of 300 decision should be taken on the basis of majority. The order passed by the Division Bench dated 10.04.2019 was with a view to avoid stalemate and the court intended that the APL act in unanimity. 99. Nextly, the learned Se…

Principal CIT-14, Kolkata vs. Shri Vishwanath Gupta

ITA/21/2020HC Calcutta07 Dec 2021

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

…ifying the judgment and order dated 23.08.2012 was sought for in case of divergence of opinion among the members of the newly constituted Committee of Administrator Pendente Lite, the 153 (2019) 18 SCC 401 (APO NOS. 89, 90, 91, 92, 94, 95, 96 AND 98 OF 2020) REPORTABLE Page 224 of 300 decision should be taken on the basis of majority. The order passed by the Division Bench dated 10.04.2019 was with a view to avoid stalemate and the court intended that the APL act in unanimity. 99. Nextly, the learned Se…

Commissioner of Income Tax (International Taxation)-2, Delhi vs. Pt Lp Display Indonesia

ITA/145/2021HC Delhi21 Sept 2021

Bench: HON'BLE MR. JUSTICE MANMOHAN,HON'BLE MR. JUSTICE NAVIN CHAWLA

Section 34Section 89

…t to participate in the assets of the company which would be left over after winding up. The Court held : (SCR p. 882 : AIR p. 77, para 7)” 21 2008 SCC OnLine 342 22 (2004) 7 SCC 1 23 (2019) 18 SCC 401 Digitally Signed By:NEHA Signing Date:17.03.2023 17:04:09 Signature Not Verified Neutral Citation Number: 2023:DHC:1902 OMP (ENF.) (COMM.) 145/2021 Page 62 of 133 “7. … The true position of a shareholder is that on buying shares an investor becomes entitled to participate in the profits of the company i…

Rajesh Jajodia vs. Assistant Commissioner of Income Tax Circle 45 Kolkata and Ors

ITAT/26/2020HC Calcutta27 Aug 2021

Bench: HON'BLE JUSTICE RAJESH BINDAL, CHIEF JUSTICE (ACTING),HON'BLE JUSTICE RAJARSHI BHARADWAJ

…ifying the judgment and order dated 23.08.2012 was sought for in case of divergence of opinion among the members of the newly constituted Committee of Administrator Pendente Lite, the 153 (2019) 18 SCC 401 (APO NOS. 89, 90, 91, 92, 94, 95, 96 AND 98 OF 2020) REPORTABLE Page 224 of 300 decision should be taken on the basis of majority. The order passed by the Division Bench dated 10.04.2019 was with a view to avoid stalemate and the court intended that the APL act in unanimity. 99. Nextly, the learned Se…

Amazon Seller Services Private Limited vs. Competition Commission of India

WA/563/2021HC Karnataka23 Jul 2021

Bench: SATISH CHANDRA SHARMA,R. NATARAJ

Section 4

….D.Agarwal & Anr, reported in 1969(1) SCC 325. It has been further contended that the learned Single Judge has failed to appreciate the dictum of the Hon'ble Supreme Court in the case of 63 Moons Technologies Limited v. Union of India, reported in (2019) 18 SCC 401, which affirm the law laid down in Barium Chemicals v. Company Law Board, reported in (1966) Supp. SCR 311. It has been further argued that the learned Single Judge has failed to appreciate the decision of the Bombay High Court delivered in the case of Star India v. Competition Commission of India, reported in (2019) SCC Online Bom 3038, ev…

M/S Singhi and Co vs. The Principal Commissioner of Income Tax VIII

ITA/15/2020HC Calcutta27 Apr 2021

Bench: HON'BLE JUSTICE RAJESH BINDAL, CHIEF JUSTICE (ACTING),HON'BLE JUSTICE ANIRUDDHA ROY

…ifying the judgment and order dated 23.08.2012 was sought for in case of divergence of opinion among the members of the newly constituted Committee of Administrator Pendente Lite, the 153 (2019) 18 SCC 401 (APO NOS. 89, 90, 91, 92, 94, 95, 96 AND 98 OF 2020) REPORTABLE Page 224 of 300 decision should be taken on the basis of majority. The order passed by the Division Bench dated 10.04.2019 was with a view to avoid stalemate and the court intended that the APL act in unanimity. 99. Nextly, the learned Se…

Tcg Life Sciences Pvt Ltd vs. Joint Comm of Income Tax Range59 Kol and Anr

ITA/26/2020HC Calcutta04 Mar 2021

Bench: HON'BLE JUSTICE RAJESH BINDAL, CHIEF JUSTICE (ACTING),HON'BLE JUSTICE ANIRUDDHA ROY

…ifying the judgment and order dated 23.08.2012 was sought for in case of divergence of opinion among the members of the newly constituted Committee of Administrator Pendente Lite, the 153 (2019) 18 SCC 401 (APO NOS. 89, 90, 91, 92, 94, 95, 96 AND 98 OF 2020) REPORTABLE Page 224 of 300 decision should be taken on the basis of majority. The order passed by the Division Bench dated 10.04.2019 was with a view to avoid stalemate and the court intended that the APL act in unanimity. 99. Nextly, the learned Se…

Principal Commissioner of Income Tax-2, Kolkata vs. M/S Kesoram Industries Ltd

ITAT/17/2020HC Calcutta13 Jan 2021

Bench: HON'BLE JUSTICE RAJESH BINDAL, CHIEF JUSTICE (ACTING),HON'BLE JUSTICE ANIRUDDHA ROY

…ifying the judgment and order dated 23.08.2012 was sought for in case of divergence of opinion among the members of the newly constituted Committee of Administrator Pendente Lite, the 153 (2019) 18 SCC 401 (APO NOS. 89, 90, 91, 92, 94, 95, 96 AND 98 OF 2020) REPORTABLE Page 224 of 300 decision should be taken on the basis of majority. The order passed by the Division Bench dated 10.04.2019 was with a view to avoid stalemate and the court intended that the APL act in unanimity. 99. Nextly, the learned Se…

Shweta Chhawchharia vs. Commissioner of Income Tax, Kolkata-12

ITAT/15/2020HC Calcutta21 Dec 2020

Bench: HON'BLE JUSTICE I. P. MUKERJI,HON'BLE JUSTICE KAUSIK CHANDA

…ifying the judgment and order dated 23.08.2012 was sought for in case of divergence of opinion among the members of the newly constituted Committee of Administrator Pendente Lite, the 153 (2019) 18 SCC 401 (APO NOS. 89, 90, 91, 92, 94, 95, 96 AND 98 OF 2020) REPORTABLE Page 224 of 300 decision should be taken on the basis of majority. The order passed by the Division Bench dated 10.04.2019 was with a view to avoid stalemate and the court intended that the APL act in unanimity. 99. Nextly, the learned Se…

Principal Commissioner of Income Tax, Central-2, Kolkata vs. Electrocast Sales India Ltd

ITAT/11/2020HC Calcutta18 Dec 2020

Bench: HON'BLE JUSTICE I. P. MUKERJI,HON'BLE JUSTICE KAUSIK CHANDA

…ifying the judgment and order dated 23.08.2012 was sought for in case of divergence of opinion among the members of the newly constituted Committee of Administrator Pendente Lite, the 153 (2019) 18 SCC 401 (APO NOS. 89, 90, 91, 92, 94, 95, 96 AND 98 OF 2020) REPORTABLE Page 224 of 300 decision should be taken on the basis of majority. The order passed by the Division Bench dated 10.04.2019 was with a view to avoid stalemate and the court intended that the APL act in unanimity. 99. Nextly, the learned Se…

63 Moons Technologies Limited v. Union of India (18 SCC 401) — Cited in 21 Judgments | BharatTax