Advantage Strategic Consulting P. Ltd. v. PCIT

124 Taxmann.com 511High Court2021#22256 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 341,001 Indian tax judgments — from 2024 to 2025.

Sections most often in play

Section 143(3)Section 127 Section 120(4)(b)Section 124(3)Section 139 Section 144 Section 148 Section 2(7A)

Issues it is cited on

section 143(3)

Judgments citing Advantage Strategic Consulting P. Ltd. v. PCIT

Varam Capital Pvt. Ltd., Chennai vs. DCIT, Corp. Circle-3(1), Chennai

In the result, appeal of the assessee is allowed

ITA 1222/CHNY/2025[2017-18]Status: DisposedITAT Chennai01 Sept 2025AY 2017-18

Bench: SHRI MANU KUMAR GIRI (Judicial Member), SHRI HON'BLE S.R. RAGHUNATHA (Accountant Member)

For Appellant: Shri T.V.Muthuabhirami, AdvocateFor Respondent: Shri AR V Sreenivasan, CIT

Section 143(3)Section 144Section 263Section 68

…आयकर अपीलीय अिधकरण ‘डी’ "ायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH: CHENNAI "ी मनु कुमार िग"र, "ाियक सद" एवं एस. आर. रघुनाथा, लेखा सद" के सम" BEFORE HON’BLE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND SHRI HON’BLE S.R. RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ ITA No.1222/Chny/2025 िनधा"रण वष" /Assessment Year: 2017-18 Varam Capital Pvt. Ltd., The Dy. Commissioner of No.3726, No.41, 6th Avenue, Vs. Income Tax, Q Block, Anna Nagar, Corporate Circle-3(1), Chennai – 600 040. Chennai. [PAN: AABCK4258L] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" की ओर से/ Appellant by : Shri T.V.Muthuabhirami, A…

Suraj Durobuild (P) Ltd, New Delhi vs. ACIT Ciorcle-24(2), New Delhi

In the result, the appeal of the assessee in ITA No

ITA 777/DEL/2024[2012-13]Status: DisposedITAT Delhi22 Aug 2025AY 2012-13

Bench: Ms. Madhumita Roy & Shri Naveen Chandra

For Appellant: Shri Raj Kumar, CAFor Respondent: Shri Manish Gupta, Sr. DR

Section 127Section 139Section 143(3)Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘G’ BENCH, NEW DELHI BEFORE MS. MADHUMITA ROY, JUDICIAL MEMBER, AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No. 777/DEL/2024 [A.Y. 2012-13] M/s Suraj Durobuild Pvt Ltd Vs. The A.C.I.T. 3618-XI, Netaji Subash Marg Circle – 24(1) Darya Ganj, New Delhi New Delhi PAN – AALCS 6344 M (Applicant) (Respondent) Assessee By : Shri Raj Kumar, CA Shri Suraj Gupta, Adv Department By : Shri Manish Gupta, Sr. DR Date of Hearing : 13.08.2025 Date of Pronouncement : 22.08.2025 ORDER PER NAVEEN CHANDRA, A.M:- This appeal by the assessee is preferred against the order of th…

Addl CIT R G 7(1), Mumbai vs. Novartis India Ltd ( Formerly Known As Hindustan Ciba Giegy Ltd. ), Mumbai

ITA 6772/MUM/2010[2002-03]Status: DisposedITAT Mumbai20 Mar 2024AY 2002-03

Bench: Shri Amit Shukla, Hon'Ble & Shri S. Rifaur Rahman, Hon'Blem/S. Novartis India Limited V. Asst. Commissioner Of Income –Tax - 7(2)(2) {Earlier Addl. Commissioner Of Income –Tax – 7(1)} 6Th& 7Th Floor 1St Floor, Aayakar Bhavan Inspire Bkc M.K. Road, Mumbai - 400020 “G” Block, Bkc Main Road Bandra Kurla Complex, Bandra (E) Mumbai – 400051 Pan: Aaach2914F (Appellant) (Respondent) Addl. Commissioner Of Income –Tax – 7(1) V. M/S. Novartis India Limited Room No. 622, Aayakar Bhavan {Earlier Known As Hindustan Ciba Giegy Ltd.,} Sandoz House, Dr. A.B. Road M.K. Road, Mumbai - 400020 Worli, Mumbai – 400018 Pan: Aaach2914F (Appellant) (Respondent) Co No.190/Mum/2011 [Arising Out Of Ita No.6772/Mum/2010 (A.Y. 2002-03)] M/S. Novartis India Limited V. Addl. Commissioner Of Income –Tax – 7(1)} Room No. 622, Aayakar Bhavan {Earlier Known As Hindustan Ciba Giegy Ltd.,} Sandoz House, Dr. A.B. Road M.K. Road, Mumbai - 400020 Worli, Mumbai – 400018 Pan: Aaach2914F (Appellant) (Respondent)

Section 120(4)(b)Section 127Section 143(2)Section 143(3)Section 2

…should not be admitted. 7. Transfer of jurisdiction order is for administrative convenience of the Department/No Prejudice caused to the Asseessee 7.1 On this issue, the Hon'ble Madras High Court in the case of Advantage Strategic Consulting P. Ltd. Vs. PCIT (124 Taxmann.com 511) has given findings as under:- "Having heard the Id. Counsel for the parties, we are of the opinion that the writ appeal has become infructuous in view of the assessment order having been passed by the assessing authority in pursuance of the impugned transfer order u/s. 127 of the I.T. Act, 1961 dated 24.06.2016. We are further of the opi…