ACIT v. 3 32 to 34 Vahanvati Consultants (P) Ltd.

138 Taxmann.com 52Supreme Court of India2022#22473 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2022 to 2025.

Sections most often in play

Section 144C Section 148 Section 153A Section 153C Section 263 Section 292(b)Section 37(1)

Issues it is cited on

amalgamation transfer section 143 company section 14 india business interest

Judgments citing ACIT v. 3 32 to 34 Vahanvati Consultants (P) Ltd.

Adani Power Ltd. (Previously Known As Adani Power Maharashtra Limited Now Amalgamated With Adani Power Ltd.), Ahmedabad vs. The PCIT, Ahmedabad-1, Ahmedabad

In the result, assessee’s appeal challenging the validity of 263 order passed in the name of a non-existent entity is hereby allowed

ITA 453/AHD/2023[2018-19]Status: DisposedITAT Ahmedabad23 Jan 2025AY 2018-19

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

For Appellant: Shri Biren Shah on behalf of Shri ManishFor Respondent: Shri Prathvi Raj Meena, CIT DR

Section 263Section 37(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE SMT. ANNAPURNA GUPTA, ACCOUNTANT MEMBER & SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. No.453/Ahd/2023 (Assessment Year: 2018-19) Adani Power Ltd., Vs. Principal Commissioner of (Previously known as Adani Power Income Tax, Maharashtra Ltd. now amalgamated Ahmedabad-1 with Adani Power Ltd.), 1, Adani House, Nr. Mithakhali Six Roads, Navrangpura, Ahmedabad- 380009 [PAN No.AABCA2957L] (Appellant) .. (Respondent) Appellant by : Shri Biren Shah on behalf of Shri Manish J Shah, A.R. Respondent by: Shri Prathvi Raj Meena, CIT DR Date of Hearing 21.11…

Vodafone Idea Ltd (Erstwhile Aditya Birla Telecom Ltd), Mumbai vs. PCIT-Circle 5, Mumbai

ITA 662/MUM/2022[2017-18]Status: DisposedITAT Mumbai01 Dec 2022AY 2017-18

Bench: Shri S. Rifaur Rahman, Hon'Ble & Ms Kavitha Rajagopal, Hon'Blevodafone Idea Limited V. Pcit – Circle 5 {Erstwhile Known As Aditya Birla Telecom Limited} Room No. 515, 5Thfloor Birla Centurion, 10Th Floor Aayakar Bhavan, M.K. Road Plot No. 794, B Wing Mumbai - 400020 Pandurang Budhkar Marg Worli, Mumbai – 400030 Pan: Aaacb2100P (Appellant) (Respondent) Assessee Represented By Shri J. D. Mistry : Shri Madhur Aggarwal & Shri Ninad Patade Department Represented By : Shri Achal Sharma

Section 143(3)Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “F”, MUMBAI BEFORE SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER AND MS KAVITHA RAJAGOPAL, HON'BLE JUDICIAL MEMBER Vodafone Idea Limited v. PCIT – Circle 5 {Erstwhile Known as Aditya Birla Telecom Limited} Room No. 515, 5thFloor Birla Centurion, 10th Floor Aayakar Bhavan, M.K. Road Plot No. 794, B Wing Mumbai - 400020 Pandurang Budhkar Marg Worli, Mumbai – 400030 PAN: AAACB2100P (Appellant) (Respondent) Assessee Represented by Shri J. D. Mistry : Shri Madhur Aggarwal & Shri Ninad Patade Department Represented by : Shri Achal Sharma Date of Hearing : 07.09.2022…

State Bank of India (Sucessor to Erstwhile State Bank of Indore), Mumbai vs. DCIT Cir 2(2), Mumbai

In the result, appeals filed by the assessee in ITA

ITA 277/MUM/2022[2005-06]Status: DisposedITAT Mumbai20 Sept 2022AY 2005-06

Bench: Shri S. Rifaur Rahman, Hon'Ble & Ms Kavitha Rajagopal, Hon'Ble

Section 14ASection 244ASection 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH, MUMBAI BEFORE SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER AND MS KAVITHA RAJAGOPAL, HON'BLE JUDICIAL MEMBER ITA NOs. 277, 278, 279 & 280/MUM/2022 (A.Ys: 2005-06, 2009-10, 2010-11 & 2011-12) State Bank of India v. DCIT – Central Circle-2(2) (Successor to Erstwhile State Bank of Indore) Mumbai - 400021 State Bank Bhavan, 3rd Floor FRT Department, Nariman Point Mumbai - 4000021 PAN: AAACS8577K (Appellant) (Respondent) ITA NOs. 410, 411 & 365/MUM/2022 (A.Ys: 2009-10, 2010-11 & 2011-12) ACIT – 2(2)(1) v. State Bank of India Room No. 545, 5th Floor (Successor to Er…