Asstt. CIT v. Marico Ltd.

272 Taxmann 179Supreme Court of India2020#17548 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2023 to 2026.

Sections most often in play

Section 143(3)Section 147 Section 148 Section 115JB Section 142(1)Section 143(1)Section 151 Section 2(24)(xviii)

Issues it is cited on

kelvinator change of opinion tangible material reason to believe reopening of assessment reassessment proceedings section 26 section 142 section 142(1)section 143 transfer section 148

Judgments citing Asstt. CIT v. Marico Ltd.

M/S. HYUNDAI MOTOR INDIA LTD.,KANCHIPURAM vs. PCIT-4, , CHENNAI

In the result, the appeal of the assessee is allowed

ITA 434/CHNY/2025[2012-13]Status: DisposedITAT Chennai11 Feb 2026AY 2012-13

Bench: Shri Manu Kumar Giri & Shri S. R. Raghunatha

For Appellant: Shri. Sriram Seshadri, C.AFor Respondent: Ms. E. Pavuna Sundari, C.I.T

Section 143(3)Section 254Section 263Section 43(1)

…आयकर अपील"य अ"धकरण, ‘ए’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI "ी मनु कुमार "ग"र, "या"यक सद"य एवं "ी एस. आर. रघुनाथा, लेखा सद"य के सम# BEFORE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND SHRI S. R. RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.:434/Chny/2025 "नधा$रण वष$ / Assessment Year: 2012-13 M/s. Hyundai Motor India Ltd., The Principal Commissioner of Plot No.H-1, Sipcot Industrial Park, vs. Income Tax-4, Irungattukottai, Sriperumbudur Taluk, Chennai. Kancheepuram District – 602 117. [PAN:AAACH-2364-M] (अपीलाथ&/Appellant) ('(यथ&/Respondent) अपीलाथ& क) ओर से/Appellant…

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1(3)(1), MUMBAI, MUMBAI vs. TMF HOLDINGS LIMITED, MUMBAI

In the result, the appeal of the revenue bearing ITA No

ITA 2983/MUM/2025[2017-18]Status: DisposedITAT Mumbai18 Jul 2025AY 2017-18

Bench: Shri Anikesh Banerjee & Smt. Renu Jauhrideputy Commissioner Of Vs Tmf Holdings Limited 14, 4Th Floor, Sir H C Dinshaw Income Tax, Circle 1(3)(1), Mumbai Building, 16, Horniman Circle, Fort, Room No.535, 5Th Floor, Aaykar Mumbai-400 001 Bhavan, M.K. Road, Mumbai- Pan: Aacct4644A 400 020 Appellant Respondent

For Appellant: Shri Rajan Vora a/w Shri Nikhil TiwariFor Respondent: Shri Ritesh Mishra, CIT DR

Section 115JSection 143(3)Section 144BSection 147Section 148Section 250Section 37(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “E”, MUMBAI BEFORE SHRI ANIKESH BANERJEE, JUDICIAL MEMBER AND SMT. RENU JAUHRI, ACCOUNTANT MEMBER Deputy Commissioner of vs TMF Holdings Limited 14, 4th Floor, SIR H C Dinshaw Income Tax, Circle 1(3)(1), Mumbai Building, 16, Horniman Circle, Fort, Room No.535, 5th Floor, Aaykar Mumbai-400 001 Bhavan, M.K. Road, Mumbai- PAN: AACCT4644A 400 020 APPELLANT RESPONDENT C.O. No.132/Mum/2025 (Arising out of ITA No.2983/Mum/2025) (Assessment Year: 2017-18) TMF Holdings Limited vs Deputy Commissioner of Income 14, 4th Floor, SIR H C Dinshaw Tax, Circle 1(3)(1), Mumbai Ro…

DCIT CC 4 2 MUMBAI, MUMBAI vs. RED CHILLIES ENTERTAINMENTS PVT. LTD., MUMBAI

In the result, appeal filed by the Revenue is dismissed and Cross Objection filed by the assessee is allowed

ITA 5831/MUM/2024[2012-13]Status: DisposedITAT Mumbai21 Feb 2025AY 2012-13

Bench: SHRI AMIT SHUKLA (Judicial Member), MS. PADMAVATHY S (Accountant Member)

Section 143(3)Section 147Section 148Section 151Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘C’ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & MS. PADMAVATHY S, ACCOUNTANT MEMBER DCIT CC 4(2), Mumbai Vs. Red Chillies Entertainment Pvt. Ltd., Plot No.612, Backstage, Junction of Ramakrishna Mission Road & 15th Road Santacruz (W) Mumbai- 400 054 PAN/GIR No.AACCR2518P (Appellant) .. (Respondent) CO No.290/Mum/2024 (Arising out of ITA No.5831/Mum/2024) (Assessment Year :2012-13) Red Chillies Entertainment Vs. DCIT CC 4(2), Mumbai Pvt. Ltd., Plot No.612, Backstage, Junction of Ramakrishna Mission Road & 15th Road Santacruz (W) Mumbai- 400 054 PAN/GIR No. AACCR…

MENZIES BOBBA GROUND HANDLING SERVICES PRIVATE LIMITED (NOW MERGED WITH MENZIES AVIATION BOBBA(BANGALORE)PRIVATE LIMITED),HYDERABAD vs. DCIT CIRCLE-5(1), HYDERABAD

ITA 226/HYD/2021[2015-16]Status: DisposedITAT Hyderabad09 Oct 2024AY 2015-16

Bench: Shri Manjunatha G. & Shri K.Narasimha Chary

For Appellant: Shri Sriram Seshadri, ARFor Respondent: Shri Madan Mohan Meena, DR appeared for Shri Kumar Pranav, CIT -DR

Section 115JSection 142(1)Section 143(3)Section 263Section 80

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ में IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “B”, HYDERABAD BEFORE SHRI MANJUNATHA G., ACCOUNTANT MEMBER & SHRI K.NARASIMHA CHARY, JUDICIAL MEMBER आ.अपी.सं / ITA No.226/Hyd/2021 (धििाारण वर्ा / Assessment Year: 2015-16) Menzies Bobba Ground Dy.Commissioner of Handling Services Private Vs. Income Tax, Ltd (now merged with Circle-5(1) Menzies Aviation Bobba Hyderabad (Bangalore) Pvt.Ltd.) [PAN : AAFCM0724P] अपीलार्थी / Appellant प्रत्‍यर्थी / Respondent धििााररती द्वारा/Assessee by: Shri Sriram Seshadri, AR राजस्‍व द्वारा/Revenue by: Shri Madan Mohan Meena, DR appe…

DEPUTY COMMISSIONER OF INCOME TAX 1(1), BHILAI, DURG vs. BHILAI JAYPEE CEMENT LTD., BHILAI, DURG

In the result, appeal filed by the revenue stands dismissed in terms of our aforesaid observations

ITA 241/RPR/2023[2015-16]Status: DisposedITAT Raipur30 Oct 2023AY 2015-16

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am (Ita No.241/Rpr/2023) (Assessment Year: 2015-16) Deputy Commissioner Of Income Tax 1(1), V Bhilai Jaypee Cement Ltd, Bhilai, Durg S Bsp Premises, Slag Yard Road (Opp Sector 4 Nmoh), Bhilai Pan: Aadcb1675Q (अपीलाथ" /Applicant) .. (""यथ" / Respondent) िनधा"रती क" ओर से /Assessee By : Shri. R.B. Doshi, Ca राज"व क" ओर से /Revenue By : Shri. Satya Prakash Sharma, Sr. Dr सुनवाई क" तार"ख / Date Of Hearing : 25-10-2023 घोषणा क" तार"ख / Date Of : 30-10-2023 Pronouncement आदेश / O R D E R Per Arun Khodpia, Am:

For Appellant: Shri. R.B. Doshi, CAFor Respondent: Shri. Satya Prakash Sharma, Sr. DR

Section 143(3)Section 147Section 148Section 2(24)(x)Section 40A(2)(b)Section 68

…आयकर अपीलीय अिधकरण, रायपुर "यायपीठ, रायपुर IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH, RAIPUR "ी र"वश सूद, "याियक सद"य एवं "ी अ"ण खोड़"पया, लेखा सद"य के सम" । BEFORE SHRI RAVISH SOOD, JM & SHRI ARUN KHODPIA, AM (ITA No.241/RPR/2023) (Assessment Year: 2015-16) Deputy Commissioner of Income Tax 1(1), V Bhilai Jaypee Cement Ltd, Bhilai, Durg s BSP Premises, Slag Yard Road (Opp Sector 4 NMOH), Bhilai PAN: AADCB1675Q (अपीलाथ" /Applicant) .. (""यथ" / Respondent) िनधा"रती क" ओर से /Assessee by : Shri. R.B. Doshi, CA राज"व क" ओर से /Revenue by : Shri. Satya Prakash Sharma, Sr. DR सुनवाई क" तार"ख / Date of Hearing…