BDR Builders and Developers Pvt. Ltd. v. ACIT

397 ITR 529High Court2017#7446 most cited

What is BDR Builders and Developers Pvt. Ltd. v. ACIT authority for?

An assessment order passed in the name of an amalgamating company, after the amalgamation has become effective and despite the Assessing Officer being informed, is void ab initio.

15

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2019 to 2025.

Also referred to as

BDR Builders and Developers Pvt. Ltd. v. ACIT · 397 ITR 529 · amalgamation · void ab initio · assessment order · amalgamating company · assessing officer

Sections most often in play

Section 143(3)Section 144Section 250Section 263Section 281(1)(ii)Section 59Section 68

Issues it is cited on

section 39section 170transferee companysection 2(31)resulting companycarry forward of lossestransferor companydemergersection 48amalgamationsection 17section 292b

Judgments citing BDR Builders and Developers Pvt. Ltd. v. ACIT

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

…tion becoming effective and despite the fact of the amalgamation having been brought to the notice of the assessing officer, is void ab initio as held in the following decisions: - BDR Builders & Developers (P.) Ltd. v. Asstt. CIT [2017] 85 taxmann. com 146 / 397 ITR 529 (Delhi) - Rustagi Engineering Udyog (P.) Ltd. v. Dy. CIT [2016] 67 taxmann.com 284/382 ITR 443 (Delhi) - Khurana Engineering Ltd. v. Dy. CIT [2013] 34 taxmann.com 261/217 Taxman 75 (Mag.)/ [2014] 364 ITR 600 (Guj) - Takshashila Realties (P.) Ltd. v Dy. CIT [2017] 77 taxmann.com 160 (Guj.) - Alamelu Veerappan v. ITO [2018] 95 taxmann.com 155/257 T…

Aksh Optifibre Limited, New Delhi vs. ACIT, Circle - 2, Alwar

In the result, all the appeal of the assessee is allowed

ITA 170/JPR/2024[2010-11]Status: DisposedITAT Jaipur20 May 2025AY 2010-11
For Appellant: Shri Akul Agarwal, C.A. (thr. V.C.)For Respondent: Shri Arvind Kumar, CIT-DR
Section 143(3)Section 147Section 148Section 156Section 234ASection 250

…bsequent to the amalgamation becoming effective and despite the fact of the amalgamation having been brought to the notice of the assessing officer, is void ab initio as held in the following decisions: a) BDR Builders and Developers Pvt. Ltd. v ACIT - [2017] 397 ITR 529 (Del) b) Rustagi Engineering Udyog (P.) Ltd. v DCIT - [2016] 382 ITR 443 (Del) c) Khurana Engineering Ltd. v DCIT - [2014] 364 ITR 600 (Guj) d) Takshashila Realties (P) Ltd. v DCIT - [2017] 77 taxmann.com 160 (Guj.) e) Alamelu Veerappanv ITO - [2018] 257 Taxman 72 (Madras) Further, the case laws relied upon at the time of filing written submissio…

ACIT Circle 1(2)(1), Mumbai vs. M B Patil Construction Limited, Mumbai

ITA 98/MUM/2023[2018-19]Status: DisposedITAT Mumbai16 Apr 2024AY 2018-19
Section 143(3)Section 145(3)Section 40Section 44A

…malgamated) d) Reliance was placed on CIT vs. Intel Technology India (P.) Ltd. [2016] 380 ITR 272 (Kar.), Pr. CIT vs. Nokia Solutions & Network India (P.) Ltd. 402 ITR 21 (Delhi), Spice Entertainment (supra), BDR Builders & Developers (P.) Ltd. vs. Asstt. CIT 397 ITR 529 (Delhi), Rustagi Engineering Udyog (P.) Ltd. vs. Dy. CIT 382ITR 443 (Delhi), Khurana Engineering Ltd. vs. Dy. CIT [2014] 364 ITR 600 (Guj), Takshashila Realties (P.) Ltd. vs. Dy. CIT [2017] 77 taxmann.com 160 (Guj.), Alamelu Veerappan vs. ITO 257 Тахтап 72 (Mad.). e) The order passed by the TPO in the name of SPIL, a nonexistent entity was invali…

M/S M.B.Patil Constructions Limited, Mumbai vs. Income Tax Department, National Faceless Assessment Centre, Delhi

ITA 303/MUM/2023[2018-19]Status: DisposedITAT Mumbai16 Apr 2024AY 2018-19
Section 143(3)Section 145(3)Section 40Section 44A

…malgamated) d) Reliance was placed on CIT vs. Intel Technology India (P.) Ltd. [2016] 380 ITR 272 (Kar.), Pr. CIT vs. Nokia Solutions & Network India (P.) Ltd. 402 ITR 21 (Delhi), Spice Entertainment (supra), BDR Builders & Developers (P.) Ltd. vs. Asstt. CIT 397 ITR 529 (Delhi), Rustagi Engineering Udyog (P.) Ltd. vs. Dy. CIT 382ITR 443 (Delhi), Khurana Engineering Ltd. vs. Dy. CIT [2014] 364 ITR 600 (Guj), Takshashila Realties (P.) Ltd. vs. Dy. CIT [2017] 77 taxmann.com 160 (Guj.), Alamelu Veerappan vs. ITO 257 Тахтап 72 (Mad.). e) The order passed by the TPO in the name of SPIL, a nonexistent entity was invali…

DCIT, Ludhiana vs. M/S Religare Technova It Services Ltd., New Delhi

In the result, the ground no

ITA 656/CHANDI/2017[2008-09]Status: DisposedITAT Chandigarh14 Mar 2024AY 2008-09

Bench: SHRI. AAKASH DEEP JAIN (Vice President), SHRI. VIKRAM SINGH YADAV (Accountant Member)

For Appellant: None (Written Submission)For Respondent: Shri Rohit Sharma, CIT DR
Section 143(3)

…hich are as follows: - Spice Entertainment Ltd. Vs. CIT (2011) 247 CTR 500 (Del) - CIT Vs. Dimension Apparels Pvt. Ltd. (2015) 370 ITR 288(Del) - Jitendra Chandralal Navlani Vs. UOI(2016) 386 ITR 288 (Bom) - BDR Builders & Developers Pvt. Ltd. Vs. ACIT (2017) 397 ITR 529 (Del) - Pr. CIT Vs. Maruti Suzuki India Ltd. (2017) 397 ITR 681 (Del) - Rustagi Engineering Udyog Pvt. Ltd. V. Dy. CIT (2016) 382 ITR 443 (Del). - CIT v. Intel Technology India (P) Ltd. (2016) 380 ITR 272 (Kar.) 3.4 It was accordingly submitted that the ld CIT(A) failed to appreciate that the order passed by the AO in the name of M/s Religare Tec…

M/S Healthfore Technologies Ltd., New Delhi vs. DCIT, Ludhiana

In the result, the ground no

ITA 622/CHANDI/2017[2008-09]Status: DisposedITAT Chandigarh14 Mar 2024AY 2008-09

Bench: SHRI. AAKASH DEEP JAIN (Vice President), SHRI. VIKRAM SINGH YADAV (Accountant Member)

For Appellant: None (Written Submission)For Respondent: Shri Rohit Sharma, CIT DR
Section 143(3)

…hich are as follows: - Spice Entertainment Ltd. Vs. CIT (2011) 247 CTR 500 (Del) - CIT Vs. Dimension Apparels Pvt. Ltd. (2015) 370 ITR 288(Del) - Jitendra Chandralal Navlani Vs. UOI(2016) 386 ITR 288 (Bom) - BDR Builders & Developers Pvt. Ltd. Vs. ACIT (2017) 397 ITR 529 (Del) - Pr. CIT Vs. Maruti Suzuki India Ltd. (2017) 397 ITR 681 (Del) - Rustagi Engineering Udyog Pvt. Ltd. V. Dy. CIT (2016) 382 ITR 443 (Del). - CIT v. Intel Technology India (P) Ltd. (2016) 380 ITR 272 (Kar.) 3.4 It was accordingly submitted that the ld CIT(A) failed to appreciate that the order passed by the AO in the name of M/s Religare Tec…

Trishul Buildtech Infrastruture (P) Ltd., Bangalore vs. JCIT, Bangalore

ITA 1367/BANG/2013[2007-08]Status: DisposedITAT Bangalore26 Oct 2023AY 2007-08

Bench: Shri Chandra Poojari & Ms. Madhumita Roy

For Appellant: Shri A. Shankar, Senior CounselFor Respondent: Dr. G. Manoj Kumar, D.R
Section 132Section 153ASection 153CSection 292Section 69C

…shila Realities (P.) Ltd. v. DCIT (2017) 77 taxmann.com 160 (Guj.) h) Rustagi Engineering Udyog (P.) Ltd. v. DCIT (2016) 382 ITR 443 (Del.) i) Gayatri Microns Ltd. v. ACIT (2020) 114 taxmann.com 318 (Guj.) j) BDR Builders & Developers (P.) Ltd. v. ACIT (2017) 397 ITR 529 (Del.) k) Alok Knit Exports Ltd v. DCIT (2021) 130 taxmann.com 457 (Bom) l) Spice Infotainment Ltd. v. CIT (2012) 247 CTR 500 (Del.), SLP dismissed in C.A. No. 285 of 2014 dated 02.11.2017 m) ACIT v. Neha Enterprises in ITA No. 3666/Mum/2015 dated 20.12.2017 (Mum. – Trib.) n) CIT v. Norton Motors (2005) 275 ITR 595 (P & H) l) He submitted that t…

Trishul Buildtech Infrastructure (P) Ltd., Bangalore vs. JCIT, Bangalore

ITA 1363/BANG/2013[2005-06]Status: DisposedITAT Bangalore26 Oct 2023AY 2005-06

Bench: Shri Chandra Poojari & Ms. Madhumita Roy

For Appellant: Shri A. Shankar, Senior CounselFor Respondent: Dr. G. Manoj Kumar, D.R
Section 132Section 153ASection 153CSection 292Section 69C

…shila Realities (P.) Ltd. v. DCIT (2017) 77 taxmann.com 160 (Guj.) h) Rustagi Engineering Udyog (P.) Ltd. v. DCIT (2016) 382 ITR 443 (Del.) i) Gayatri Microns Ltd. v. ACIT (2020) 114 taxmann.com 318 (Guj.) j) BDR Builders & Developers (P.) Ltd. v. ACIT (2017) 397 ITR 529 (Del.) k) Alok Knit Exports Ltd v. DCIT (2021) 130 taxmann.com 457 (Bom) l) Spice Infotainment Ltd. v. CIT (2012) 247 CTR 500 (Del.), SLP dismissed in C.A. No. 285 of 2014 dated 02.11.2017 m) ACIT v. Neha Enterprises in ITA No. 3666/Mum/2015 dated 20.12.2017 (Mum. – Trib.) n) CIT v. Norton Motors (2005) 275 ITR 595 (P & H) l) He submitted that t…

Trishul Buildtech Infrastructure (P) Ltd., Bangalore vs. JCIT, Bangalore

ITA 1362/BANG/2013[2004-05]Status: DisposedITAT Bangalore26 Oct 2023AY 2004-05

Bench: Shri Chandra Poojari & Ms. Madhumita Roy

For Appellant: Shri A. Shankar, Senior CounselFor Respondent: Dr. G. Manoj Kumar, D.R
Section 132Section 153ASection 153CSection 292Section 69C

…shila Realities (P.) Ltd. v. DCIT (2017) 77 taxmann.com 160 (Guj.) h) Rustagi Engineering Udyog (P.) Ltd. v. DCIT (2016) 382 ITR 443 (Del.) i) Gayatri Microns Ltd. v. ACIT (2020) 114 taxmann.com 318 (Guj.) j) BDR Builders & Developers (P.) Ltd. v. ACIT (2017) 397 ITR 529 (Del.) k) Alok Knit Exports Ltd v. DCIT (2021) 130 taxmann.com 457 (Bom) l) Spice Infotainment Ltd. v. CIT (2012) 247 CTR 500 (Del.), SLP dismissed in C.A. No. 285 of 2014 dated 02.11.2017 m) ACIT v. Neha Enterprises in ITA No. 3666/Mum/2015 dated 20.12.2017 (Mum. – Trib.) n) CIT v. Norton Motors (2005) 275 ITR 595 (P & H) l) He submitted that t…

Genpact Infrastructure (Hyderabad) Pvt. Ltd., New Delhi vs. DCIT, New Delhi

In the result, appeal of the assessee is allowed

ITA 6587/DEL/2016[2008-09]Status: DisposedITAT Delhi03 Nov 2020AY 2008-09

Bench: Shri N. K. Billaiya & Ms Suchitra Kamble

Section 144CSection 92C(3)Section 92D

…of 2018) xv) CIT vs. Micra India (P.) Ltd. (2015) 231 Taxman 809 xvi) PCIT vs. Nokia Solutions and Networks India Pvt. Ltd. 402 ITR 21 (Del. HC) xvii) CIT vs. Micron Steel (P.) Ltd. (2015) 372 ITR 386 xix) BDR Builders and Developers Pvt. Ltd. vs. ACIT (2017) 397 ITR 529 (Del. HC) 6. The Ld. DR submitted that notice u/s 143(2) was validly served on the amalgamating company. The Ld. DR further submitted that the claim of the assessee of having given the assessee information of approval dated 19/11/2020 of the Hon’ble Delhi High Court to the Assessing Officer at Jaipur could not be established and it cannot be cla…

Deputy Commissioner of Income Tax Central Circle-1(1), Bangalore vs. M/S R R Gold Palace, Bangalore

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

ITA 906/BANG/2018[2011-12]Status: DisposedITAT Bangalore31 Aug 2020AY 2011-12

Bench: Shri G. Manjunatha, Accountantmember & Shri Pavan Kumar Gadale

For Appellant: Shri V. Srinivasan, A.RFor Respondent: Ms. Neera Malhotra, D.R
Section 124(3)Section 153ASection 170

…ITA Nos.903, 905, 906 & CO Nos.55, 57 & 58/Bang/2018 M/s. R.R. Gold Palace, Bengaluru IN THE INCOME TAX APPELLATE TRIBUNAL “A’’BENCH: BANGALORE BEFORE SHRI G. MANJUNATHA, ACCOUNTANTMEMBER AND SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER ITA Nos.903, 905 & 906/Bang/2018 AssessmentYears:2008-09, 2010-11 & 2011-12 respectively Deputy Commissioner of Income-tax Central M/s. R.R. Gold Palace Circle-1(1) No.88, Between 6th& 7th Cross Vs. Bengaluru Sampige Road, Malleshwaram Bengaluru-560 003 PAN NO : AAIFR7575B APPELLANT RESPONDENT C.O. Nos.55, 57 & 58/Bang/2018 (Arising out of ITA Nos.903, 905 & 906/Bang/2018) Asses…

Deputy Commissioner of Income Tax Central Circle-1(1), Bangalore vs. M/S R R Gold Palace, Bangalore

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

ITA 903/BANG/2018[2008-09]Status: DisposedITAT Bangalore31 Aug 2020AY 2008-09

Bench: Shri G. Manjunatha, Accountantmember & Shri Pavan Kumar Gadale

For Appellant: Shri V. Srinivasan, A.RFor Respondent: Ms. Neera Malhotra, D.R
Section 124(3)Section 153ASection 170

…ITA Nos.903, 905, 906 & CO Nos.55, 57 & 58/Bang/2018 M/s. R.R. Gold Palace, Bengaluru IN THE INCOME TAX APPELLATE TRIBUNAL “A’’BENCH: BANGALORE BEFORE SHRI G. MANJUNATHA, ACCOUNTANTMEMBER AND SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER ITA Nos.903, 905 & 906/Bang/2018 AssessmentYears:2008-09, 2010-11 & 2011-12 respectively Deputy Commissioner of Income-tax Central M/s. R.R. Gold Palace Circle-1(1) No.88, Between 6th& 7th Cross Vs. Bengaluru Sampige Road, Malleshwaram Bengaluru-560 003 PAN NO : AAIFR7575B APPELLANT RESPONDENT C.O. Nos.55, 57 & 58/Bang/2018 (Arising out of ITA Nos.903, 905 & 906/Bang/2018) Asses…

Deputy Commissioner of Income Tax Central Circle-1(1), Bangalore vs. M/S R R Gold Palace, Bangalore

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

ITA 905/BANG/2018[2010-11]Status: DisposedITAT Bangalore31 Aug 2020AY 2010-11

Bench: Shri G. Manjunatha, Accountantmember & Shri Pavan Kumar Gadale

For Appellant: Shri V. Srinivasan, A.RFor Respondent: Ms. Neera Malhotra, D.R
Section 124(3)Section 153ASection 170

…ITA Nos.903, 905, 906 & CO Nos.55, 57 & 58/Bang/2018 M/s. R.R. Gold Palace, Bengaluru IN THE INCOME TAX APPELLATE TRIBUNAL “A’’BENCH: BANGALORE BEFORE SHRI G. MANJUNATHA, ACCOUNTANTMEMBER AND SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER ITA Nos.903, 905 & 906/Bang/2018 AssessmentYears:2008-09, 2010-11 & 2011-12 respectively Deputy Commissioner of Income-tax Central M/s. R.R. Gold Palace Circle-1(1) No.88, Between 6th& 7th Cross Vs. Bengaluru Sampige Road, Malleshwaram Bengaluru-560 003 PAN NO : AAIFR7575B APPELLANT RESPONDENT C.O. Nos.55, 57 & 58/Bang/2018 (Arising out of ITA Nos.903, 905 & 906/Bang/2018) Asses…

Genpact India Pvt Ltd, Delhi vs. DCIT Circle-10(1), New Delhi

In the result, the appeal of the assessee is allowed

ITA 583/DEL/2020[2014-15]Status: DisposedITAT Delhi23 Jul 2020AY 2014-15

Bench: Ms Suchitra Kamble & Shri B. R. R. Kumargenpact India Pvt. Ltd. Vs Dcit 12A, Ground Floor, Prakash Deep Circle-10(1) Building, 7 Tolstoy Marg, C. R. Building, Ip Estate, New Delhi New Delhi Aabce4461B Pin: 110002 (Appellant) (Respondent)

Section 10ASection 115QSection 124Section 130(1)Section 139(5)Section 142(1)Section 143(2)Section 292BSection 391Section 77A

…018) xv) CIT vs. Micra India (P.) Ltd. (2015) 231 Taxman 809 xvi) PCIT vs. Nokia Solutions and Networks India Pvt. Ltd. 402 ITR 21 (Del. HC) xvii) CIT vs. Micron Steel (P.) Ltd. (2015) 372 ITR 386 xix) BDR Builders and Developers Pvt. Ltd. vs. ACIT (2017) 397 ITR 529 (Del. HC) 6. The Ld. DR submitted that the assessee at any point of time never informed the Assessing Officer as regards to amalgamation. The letter dated 18.04.2016 is addressed to Member (IT), CBDT and not to the Assessing Officer. In fact the subject of the said letter is related to submission of full financial details pertaining to amalgamat…

Pr. Commissioner of Income Tax vs. Maruti Suzuki India Limited

C.A. No.-005409-005409 - 2019Supreme Court25 Jul 2019

Bench: HON'BLE THE CHIEF JUSTICE

Section 142(1)Section 143(2)Section 260ASection 92C

…ated 31 October 2016 is beyond limitation in terms of Section 153(1) read with Section 153 (4) of the Act. (v) The assessment framed in the name of the amalgamating Company is invalid: 19 [2017] 397 ITR 529 (Del) 20 [2016] 382 ITR 443 (Del) 21 [2014] 364 ITR 600 (Guj) 22 [2017] 77 taxmann.com 160 (Guj.) 23 [2018] 257 Taxman 72 (Madras) 13 • In terms of Section 170(2) of the Act, once the amalgamation is effective, assessment in respect of the income of the amalgamating company upto the appointed date has to be in the name of the amal…

BDR Builders and Developers Pvt. Ltd. v. ACIT (397 ITR 529) — Cited in 15 Judgments | BharatTax