Amtex Software Solutions Pvt. Ltd. v. ACIT

418 ITR 99High Court2019#24918 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 348,631 Indian tax judgments — from 2019 to 2026.

Sections most often in play

Section 132Section 271AABSection 274

Judgments citing Amtex Software Solutions Pvt. Ltd. v. ACIT

Assistant Commissioner of Income Tax, Central Circle -2, Coimbatore vs. Sri Maheswary Granites (P) Ltd, Coimbatore

In the result, the appeal filed by the Revenue is dismissed

ITA 3054/CHNY/2025[2015]Status: DisposedITAT Chennai20 Feb 2026

Bench: Shri George George K & Shri Inturi Rama Raoआयकर अपील सं./Ita No.: 3054/Chny/2025 िनधा"रण वष"/Assessment Year:2015-16 The Asst. Commissioner Of Sri Maheswary Granites (P) Income Tax, Vs. Ltd., Central Circle – 2, Old No.115, New No.84, Coimbatore Bashyakarlu Road West, R.S.Puram, Coimbatore Pan: Aafcs 9118K (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Ms. V. Aswathy, Jcit ""यथ" क" ओर से/Respondent By : Shri K.M.C.R. Mohan, Advocate सुनवाई क" तारीख/Date Of Hearing : 19.02.2026 घोषणा क" तारीख/Date Of Pronouncement : 20.02.2026

For Appellant: Ms. V. Aswathy, JCITFor Respondent: Shri K.M.C.R. Mohan, Advocate
Section 132Section 143(2)Section 143(3)Section 153ASection 250Section 271(1)(c)Section 271ASection 274

…t out by us in the preceding paragraphs. In the result, Tax Case Appeals are dismissed. No costs." The SLP filed by the assessee against the above decision was dismissed. 2. The Madras HC again in the case of Amtex Software Solutions Pvt Ltd vs ACIT (2019) 418 ITR 99(Mad)(HC) has held that the penalty notice, not specifying the charge could be rectified and was not invalid. The writ to quash the notice was held to be not maintainable. To quote the decision "In this regard, Section 292B of IT Act, which has been adverted to and which has been relied on by the Revenue counsel comes to the aid of the Revenue. Th…

Muthukumaran Rangarajan, Chidambaram vs. ITO Ward 3, Cuddalore

In the result, the appeal filed by the assessee in ITA

ITA 1842/CHNY/2019[2013-14]Status: DisposedITAT Chennai04 Dec 2019AY 2013-14

Bench: Shri Inturi Rama Rao & Shri Duvvuru Rl Reddy] आयकर अपील सं./I.T.A. Nos. 1841 & 1842/Chny/2019. "नधा"रण वष" /Assessment Years : 2013-14 & 2013-14. Muthukumaran Rangarajan, Vs. The Income Tax Officer, 149-A, Bharathidasan Ward 3, Street, Cuddalore. Kanagasabai Nagar, Chidambaram 608 001. [Pan Aabpr 6319Q] (अपीलाथ"/Appellant) (""यथ"/Respondent)

Section 143(3)Section 263

…prise (supra) we hold that show cause notice issued u/s.274 r.w.s 271(1) ( c) cannot be held to be invalid’’. ITA No.1841 & 1842 /2019 :- 13 -: Recently, the Hon’ble Jurisdictional High Court in the case of Amtex Software Solutions Pvt. Ltd vs. ACIT (2019) 418 ITR 99 had reiterated the same ratio. Hence, we do not find any merits in the appeal filed by the assessee 18. In the result, the appeal filed by the assessee in ITA No.1842/CHNY/2019 for assessment year 2013-2014 stands dismissed. 19. To summarize the results, the appeals filed by the assessee in ITA Nos.1841 & 1842/CHNY/2019 for assessment year 2013-…

Muthukumaran Rangarajan, Chidambaram vs. ITO Ward 3, Cuddalore

In the result, the appeal filed by the assessee in ITA

ITA 1841/CHNY/2019[2013-14]Status: DisposedITAT Chennai04 Dec 2019AY 2013-14

Bench: Shri Inturi Rama Rao & Shri Duvvuru Rl Reddy] आयकर अपील सं./I.T.A. Nos. 1841 & 1842/Chny/2019. "नधा"रण वष" /Assessment Years : 2013-14 & 2013-14. Muthukumaran Rangarajan, Vs. The Income Tax Officer, 149-A, Bharathidasan Ward 3, Street, Cuddalore. Kanagasabai Nagar, Chidambaram 608 001. [Pan Aabpr 6319Q] (अपीलाथ"/Appellant) (""यथ"/Respondent)

Section 143(3)Section 263

…prise (supra) we hold that show cause notice issued u/s.274 r.w.s 271(1) ( c) cannot be held to be invalid’’. ITA No.1841 & 1842 /2019 :- 13 -: Recently, the Hon’ble Jurisdictional High Court in the case of Amtex Software Solutions Pvt. Ltd vs. ACIT (2019) 418 ITR 99 had reiterated the same ratio. Hence, we do not find any merits in the appeal filed by the assessee 18. In the result, the appeal filed by the assessee in ITA No.1842/CHNY/2019 for assessment year 2013-2014 stands dismissed. 19. To summarize the results, the appeals filed by the assessee in ITA Nos.1841 & 1842/CHNY/2019 for assessment year 2013-…

Amtex Software Solutions Pvt. Ltd. v. ACIT (418 ITR 99) — Cited in 3 Judgments | BharatTax