Alchemist Asset Reconstruction Co. Ltd. v. Hotel Gaudavan (P.) Ltd.

88 Taxmann.com 202Supreme Court of India2017#2139 most cited

What is Alchemist Asset Reconstruction Co. Ltd. v. Hotel Gaudavan (P.) Ltd. authority for?

Arbitration proceedings cannot be initiated or continued after a moratorium under section 14(1)(a) of the Insolvency and Bankruptcy Code, 2016 (IBC) has come into effect.

54

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

Also referred to as

Alchemist Asset Reconstruction Co. Ltd. v. Hotel Gaudavan (P.) Ltd. · section 14 · section 14(1)(a) · IBC 2016 · moratorium · arbitration proceedings · corporate debtor

Sections most often in play

Section 14Section 238Section 143(3)Section 153CSection 139(1)Section 234ASection 234BSection 234C

Issues it is cited on

section 178(6)section 14(1)(a)section 178section 14(1)section 238section 31(1)section 33(5)section 31section 33section 17section 52section 5(1)

Judgments citing Alchemist Asset Reconstruction Co. Ltd. v. Hotel Gaudavan (P.) Ltd.

Reliance Communications Infrastructure Ltd, Navi Mumbai vs. ACIT 8(1)(1), Mumbai

In the result, cross appeals are dismissed

ITA 6891/MUM/2018[2014-15]Status: DisposedITAT Mumbai14 Jul 2022AY 2014-15

Bench: Shri Pramod Kumar & Shri Sandeep Singh Karhail

For Appellant: Shri Rishabh Jaisani a/wFor Respondent: Ms. Samruddhi D. Hande, Sr. AR
Section 14Section 14(1)(a)Section 250Section 31(1)Section 33Section 7

…IN THE INCOME TAX APPELLATE TRIBUNAL “K” BENCH, MUMBAI BEFORE SHRI PRAMOD KUMAR, VICE PRESIDENT AND SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER ITA No.738/Mum./2018 ITA No.480/Mum./2016 (Assessment Year : 2013–14) (Assessment Year : 2009–10) ITA No.6891/Mum./2018 ITA No.4207/Mum./2019 (Assessment Year : 2014–15) (Assessment Year : 2015–16) Reliance Communications Infrastructure Ltd. BHQ Block, 2nd Floor ……………. Appellant Dhirubhai Ambani Knowledge City Navi Mumbai 400 710 PAN – AACCR7832C v/s Addl. Commissioner of Income Tax Circle–7(2), Mumbai …………….Respondent [Now Addl. Commissioner of Income Tax Circle–8(1),…

Reliance Communications Ltd., Navi Mumbai vs. DCIT, Circle 15(3)(1), Mumbai

In the result, cross appeals are dismissed

ITA 6887/MUM/2018[2014-15]Status: DisposedITAT Mumbai14 Jul 2022AY 2014-15

Bench: Shri Pramod Kumar & Shri Sandeep Singh Karhail

For Appellant: Shri Rishabh Jaisani a/wFor Respondent: Ms. Samruddhi D. Hande, Sr. AR
Section 14Section 250Section 31(1)Section 33Section 9

…IN THE INCOME TAX APPELLATE TRIBUNAL “K” BENCH, MUMBAI BEFORE SHRI PRAMOD KUMAR, VICE PRESIDENT AND SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER ITA No.479/Mum./2016 ITA No.476/Mum./2016 (Assessment Year : 2010–11) (Assessment Year : 2009–10) ITA No.5098/Mum./2016 ITA No.736/Mum./2018 (Assessment Year : 2011–12) (Assessment Year : 2012–13) ITA No.737/Mum./2018 ITA No.6887/Mum./2018 (Assessment Year : 2013–14) (Assessment Year : 2014–15) Reliance Communications Limited BHQ Block, 2nd Floor ……………. Appellant Dhirubhai Ambani Knowledge City Navi Mumbai 400 710 PAN – AACCR7832C v/s Addl. Commissioner of Income Tax C…

Joint Commissioner of Income Tax (OSD) 8(1)(1), Mumbai vs. Reliance Communications Infrastructure Limited, Mumbai

In the result, cross appeals are dismissed

ITA 619/MUM/2018[2013-14]Status: DisposedITAT Mumbai14 Jul 2022AY 2013-14

Bench: Shri Pramod Kumar & Shri Sandeep Singh Karhail

For Appellant: Shri Rishabh Jaisani a/wFor Respondent: Ms. Samruddhi D. Hande, Sr. AR
Section 14Section 14(1)(a)Section 250Section 31(1)Section 33Section 7

…IN THE INCOME TAX APPELLATE TRIBUNAL “K” BENCH, MUMBAI BEFORE SHRI PRAMOD KUMAR, VICE PRESIDENT AND SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER ITA No.738/Mum./2018 ITA No.480/Mum./2016 (Assessment Year : 2013–14) (Assessment Year : 2009–10) ITA No.6891/Mum./2018 ITA No.4207/Mum./2019 (Assessment Year : 2014–15) (Assessment Year : 2015–16) Reliance Communications Infrastructure Ltd. BHQ Block, 2nd Floor ……………. Appellant Dhirubhai Ambani Knowledge City Navi Mumbai 400 710 PAN – AACCR7832C v/s Addl. Commissioner of Income Tax Circle–7(2), Mumbai …………….Respondent [Now Addl. Commissioner of Income Tax Circle–8(1),…

Asst CIT 8(1)(1), Mumbai vs. Reliance Communications Infrastructure Ltd, Navi Mumbai

In the result, cross appeals are dismissed

ITA 654/MUM/2016[2009-10]Status: DisposedITAT Mumbai14 Jul 2022AY 2009-10

Bench: Shri Pramod Kumar & Shri Sandeep Singh Karhail

For Appellant: Shri Rishabh Jaisani a/wFor Respondent: Ms. Samruddhi D. Hande, Sr. AR
Section 14Section 14(1)(a)Section 250Section 31(1)Section 33Section 7

…IN THE INCOME TAX APPELLATE TRIBUNAL “K” BENCH, MUMBAI BEFORE SHRI PRAMOD KUMAR, VICE PRESIDENT AND SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER ITA No.738/Mum./2018 ITA No.480/Mum./2016 (Assessment Year : 2013–14) (Assessment Year : 2009–10) ITA No.6891/Mum./2018 ITA No.4207/Mum./2019 (Assessment Year : 2014–15) (Assessment Year : 2015–16) Reliance Communications Infrastructure Ltd. BHQ Block, 2nd Floor ……………. Appellant Dhirubhai Ambani Knowledge City Navi Mumbai 400 710 PAN – AACCR7832C v/s Addl. Commissioner of Income Tax Circle–7(2), Mumbai …………….Respondent [Now Addl. Commissioner of Income Tax Circle–8(1),…

DCIT 15(3)(1), Mumbai vs. Reliance Communmication Ltd, Navi Mumbai

In the result, cross appeals are dismissed

ITA 644/MUM/2016[2009-10]Status: DisposedITAT Mumbai14 Jul 2022AY 2009-10

Bench: Shri Pramod Kumar & Shri Sandeep Singh Karhail

For Appellant: Shri Rishabh Jaisani a/wFor Respondent: Ms. Samruddhi D. Hande, Sr. AR
Section 14Section 250Section 31(1)Section 33Section 9

…IN THE INCOME TAX APPELLATE TRIBUNAL “K” BENCH, MUMBAI BEFORE SHRI PRAMOD KUMAR, VICE PRESIDENT AND SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER ITA No.479/Mum./2016 ITA No.476/Mum./2016 (Assessment Year : 2010–11) (Assessment Year : 2009–10) ITA No.5098/Mum./2016 ITA No.736/Mum./2018 (Assessment Year : 2011–12) (Assessment Year : 2012–13) ITA No.737/Mum./2018 ITA No.6887/Mum./2018 (Assessment Year : 2013–14) (Assessment Year : 2014–15) Reliance Communications Limited BHQ Block, 2nd Floor ……………. Appellant Dhirubhai Ambani Knowledge City Navi Mumbai 400 710 PAN – AACCR7832C v/s Addl. Commissioner of Income Tax C…

DCIT - 8(1)(1), Mumbai vs. Reliance Communications Infrastructure Ltd., Navi Mumbai

In the result, cross appeals are dismissed

ITA 5203/MUM/2016[2011-12]Status: DisposedITAT Mumbai14 Jul 2022AY 2011-12

Bench: Shri Pramod Kumar & Shri Sandeep Singh Karhail

For Appellant: Shri Rishabh Jaisani a/wFor Respondent: Ms. Samruddhi D. Hande, Sr. AR
Section 14Section 14(1)(a)Section 250Section 31(1)Section 33Section 7

…IN THE INCOME TAX APPELLATE TRIBUNAL “K” BENCH, MUMBAI BEFORE SHRI PRAMOD KUMAR, VICE PRESIDENT AND SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER ITA No.738/Mum./2018 ITA No.480/Mum./2016 (Assessment Year : 2013–14) (Assessment Year : 2009–10) ITA No.6891/Mum./2018 ITA No.4207/Mum./2019 (Assessment Year : 2014–15) (Assessment Year : 2015–16) Reliance Communications Infrastructure Ltd. BHQ Block, 2nd Floor ……………. Appellant Dhirubhai Ambani Knowledge City Navi Mumbai 400 710 PAN – AACCR7832C v/s Addl. Commissioner of Income Tax Circle–7(2), Mumbai …………….Respondent [Now Addl. Commissioner of Income Tax Circle–8(1),…

Reliance Communications Ltd., Mumbai vs. DCIT - 15(3)(1), Mumbai

In the result, cross appeals are dismissed

ITA 5098/MUM/2016[2011-12]Status: DisposedITAT Mumbai14 Jul 2022AY 2011-12

Bench: Shri Pramod Kumar & Shri Sandeep Singh Karhail

For Appellant: Shri Rishabh Jaisani a/wFor Respondent: Ms. Samruddhi D. Hande, Sr. AR
Section 14Section 250Section 31(1)Section 33Section 9

…IN THE INCOME TAX APPELLATE TRIBUNAL “K” BENCH, MUMBAI BEFORE SHRI PRAMOD KUMAR, VICE PRESIDENT AND SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER ITA No.479/Mum./2016 ITA No.476/Mum./2016 (Assessment Year : 2010–11) (Assessment Year : 2009–10) ITA No.5098/Mum./2016 ITA No.736/Mum./2018 (Assessment Year : 2011–12) (Assessment Year : 2012–13) ITA No.737/Mum./2018 ITA No.6887/Mum./2018 (Assessment Year : 2013–14) (Assessment Year : 2014–15) Reliance Communications Limited BHQ Block, 2nd Floor ……………. Appellant Dhirubhai Ambani Knowledge City Navi Mumbai 400 710 PAN – AACCR7832C v/s Addl. Commissioner of Income Tax C…

Reliance Communications Infrastructure Ltd, Navi Mumbai vs. Addl CIT 7(2), Mumbai

In the result, cross appeals are dismissed

ITA 480/MUM/2016[2009-10]Status: DisposedITAT Mumbai14 Jul 2022AY 2009-10

Bench: Shri Pramod Kumar & Shri Sandeep Singh Karhail

For Appellant: Shri Rishabh Jaisani a/wFor Respondent: Ms. Samruddhi D. Hande, Sr. AR
Section 14Section 14(1)(a)Section 250Section 31(1)Section 33Section 7

…IN THE INCOME TAX APPELLATE TRIBUNAL “K” BENCH, MUMBAI BEFORE SHRI PRAMOD KUMAR, VICE PRESIDENT AND SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER ITA No.738/Mum./2018 ITA No.480/Mum./2016 (Assessment Year : 2013–14) (Assessment Year : 2009–10) ITA No.6891/Mum./2018 ITA No.4207/Mum./2019 (Assessment Year : 2014–15) (Assessment Year : 2015–16) Reliance Communications Infrastructure Ltd. BHQ Block, 2nd Floor ……………. Appellant Dhirubhai Ambani Knowledge City Navi Mumbai 400 710 PAN – AACCR7832C v/s Addl. Commissioner of Income Tax Circle–7(2), Mumbai …………….Respondent [Now Addl. Commissioner of Income Tax Circle–8(1),…

Reliance Communications Ltd, Navi Mumbai vs. Addl CIT 10(3), Mumbai

In the result, cross appeals are dismissed

ITA 479/MUM/2016[2010-11]Status: DisposedITAT Mumbai14 Jul 2022AY 2010-11

Bench: Shri Pramod Kumar & Shri Sandeep Singh Karhail

For Appellant: Shri Rishabh Jaisani a/wFor Respondent: Ms. Samruddhi D. Hande, Sr. AR
Section 14Section 250Section 31(1)Section 33Section 9

…IN THE INCOME TAX APPELLATE TRIBUNAL “K” BENCH, MUMBAI BEFORE SHRI PRAMOD KUMAR, VICE PRESIDENT AND SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER ITA No.479/Mum./2016 ITA No.476/Mum./2016 (Assessment Year : 2010–11) (Assessment Year : 2009–10) ITA No.5098/Mum./2016 ITA No.736/Mum./2018 (Assessment Year : 2011–12) (Assessment Year : 2012–13) ITA No.737/Mum./2018 ITA No.6887/Mum./2018 (Assessment Year : 2013–14) (Assessment Year : 2014–15) Reliance Communications Limited BHQ Block, 2nd Floor ……………. Appellant Dhirubhai Ambani Knowledge City Navi Mumbai 400 710 PAN – AACCR7832C v/s Addl. Commissioner of Income Tax C…

Reliance Communicaitons Ltd, Navi Mumbai vs. Addl CIT 10(3), Mumbai

In the result, cross appeals are dismissed

ITA 476/MUM/2016[2009-10]Status: DisposedITAT Mumbai14 Jul 2022AY 2009-10

Bench: Shri Pramod Kumar & Shri Sandeep Singh Karhail

For Appellant: Shri Rishabh Jaisani a/wFor Respondent: Ms. Samruddhi D. Hande, Sr. AR
Section 14Section 250Section 31(1)Section 33Section 9

…IN THE INCOME TAX APPELLATE TRIBUNAL “K” BENCH, MUMBAI BEFORE SHRI PRAMOD KUMAR, VICE PRESIDENT AND SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER ITA No.479/Mum./2016 ITA No.476/Mum./2016 (Assessment Year : 2010–11) (Assessment Year : 2009–10) ITA No.5098/Mum./2016 ITA No.736/Mum./2018 (Assessment Year : 2011–12) (Assessment Year : 2012–13) ITA No.737/Mum./2018 ITA No.6887/Mum./2018 (Assessment Year : 2013–14) (Assessment Year : 2014–15) Reliance Communications Limited BHQ Block, 2nd Floor ……………. Appellant Dhirubhai Ambani Knowledge City Navi Mumbai 400 710 PAN – AACCR7832C v/s Addl. Commissioner of Income Tax C…

Asst. CIT, CC-2(4), Mumbai vs. M/S. Wizcraft International Entrtainment P. Ltd., Mumbai

In the result, appeal by the Revenue is dismissed

ITA 1356/MUM/2021[2013-14]Status: DisposedITAT Mumbai06 Jun 2022AY 2013-14

Bench: Shri Pramod Kumar & Shri Sandeep Singh Karhail

For Appellant: Shri Siddharth SrivastavaFor Respondent: Shri Tejinder Pal Singh Anand
Section 14Section 178(6)Section 238Section 250Section 60(6)Section 7

…IN THE INCOME TAX APPELLATE TRIBUNAL “J” BENCH, MUMBAI BEFORE SHRI PRAMOD KUMAR, VICE PRESIDENT AND SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER ITA No. 1356/Mum./2021 (Assessment Year : 2013–14) Asstt. Commissioner of Income Tax ……………. Appellant Central Circle–2(4), Mumbai v/s M/s. Wizcraft International Entertainment Pvt. Ltd. 5th Floor, Satyadev Plaza ……………. Respondent Off New Link Road, Andheri (East) Mumbai 400 053 PAN – AAACW1931D Assessee by : Shri Siddharth Srivastava Revenue by : Shri Tejinder Pal Singh Anand Date of Hearing – 31.05.2022 Date of Order – 06/06/2022 O R D E R PER SANDEEP SINGH KARHA…

DCIT CC 5(3), Mumbai vs. Global Softech Ltd, Mumbai

In the result, appeal filed by the assessee and the Revenue are dismissed

ITA 2394/MUM/2017[2012-13]Status: DisposedITAT Mumbai16 Mar 2022AY 2012-13

Bench: Shri Prashant Maharishi & Shri Sandeep Singh Karhail

For Appellant: NoneFor Respondent: Shri Shekhar L. Gajbhiye (CIT-DR)
Section 14Section 178(6)Section 238Section 250Section 31Section 7

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER AND SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER ITA No. 2394/Mum./2017 (Assessment Year : 2012–13) Dy. Commissioner of Income Tax Central Circle–5(3) ……………. Appellant Erstwhile Dy. Commissioner of Income Tax, Central Circle–36, Mumbai v/s Global Softech Ltd. Raghuvanshi Mill Compound Senapati Bapat Marg ……………. Respondent Near Mahalaxmi Station Mumbai 400 013 PAN – AABCG1089R ITA No. 2464/Mum./2017 (Assessment Year : 2012–13) Global Softech Ltd. Raghuvanshi Mill Compound Senapati Bapat Marg ……………. Appellan…

Asstt. CIT -CC-2(1), Mumbai vs. M/S. Wizcraft International Entertainment, Mumbai

In the result, the appeal by the Revenue is dismissed

ITA 1358/MUM/2021[2015-16]Status: DisposedITAT Mumbai15 Mar 2022AY 2015-16

Bench: Shri Prashant Maharishi & Shri Sandeep Singh Karhail

For Appellant: Shri Snehal ShahFor Respondent: Shri Shekhar L. Gajbhiye (CIT-DR)
Section 14Section 178(6)Section 238Section 250Section 31Section 7

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER AND SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER ITA No. 1358/Mum./2021 (Assessment Year : 2015–16) Asstt. Commissioner of Income Tax ……………. Appellant Central Circle–2(1), Mumbai v/s M/s. Wizcraft International Entertainment 5th Floor, Satyadev Plaza Off New Link Road ……………. Respondent Andheri (East), Mumbai 400 053 PAN – AAACW1931D Assessee by : Shri Snehal Shah Revenue by : Shri Shekhar L. Gajbhiye (CIT-DR) Date of Hearing – 09.03.2022 Date of Order – 16/03/2022 O R D E R PER SANDEEP SINGH KARHAIL, J.…

DCIT 15(3)(1), Mumbai vs. Reliance Communication Ltd, Navi Mumbai

In the result, cross appeals are dismissed

ITA 1502/MUM/2016[2010-11]Status: DisposedITAT Mumbai14 Feb 2022AY 2010-11

Bench: Shri Pramod Kumar & Shri Sandeep Singh Karhail

For Appellant: Shri Rishabh Jaisani a/wFor Respondent: Ms. Samruddhi D. Hande, Sr. AR
Section 14Section 250Section 31(1)Section 33Section 9

…IN THE INCOME TAX APPELLATE TRIBUNAL “K” BENCH, MUMBAI BEFORE SHRI PRAMOD KUMAR, VICE PRESIDENT AND SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER ITA No.479/Mum./2016 ITA No.476/Mum./2016 (Assessment Year : 2010–11) (Assessment Year : 2009–10) ITA No.5098/Mum./2016 ITA No.736/Mum./2018 (Assessment Year : 2011–12) (Assessment Year : 2012–13) ITA No.737/Mum./2018 ITA No.6887/Mum./2018 (Assessment Year : 2013–14) (Assessment Year : 2014–15) Reliance Communications Limited BHQ Block, 2nd Floor ……………. Appellant Dhirubhai Ambani Knowledge City Navi Mumbai 400 710 PAN – AACCR7832C v/s Addl. Commissioner of Income Tax C…