Bombay High in Shell India Markets (P). Ltd. v. Additional/Joint/Deputy/Assistant Commissioner

443 ITR 366High Court2022#8660 most cited
13

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2022 to 2026.

Sections most often in play

Section 144BSection 143(3)Section 144C(13)Section 142(1)Section 144C(5)Section 143(2)Section 144C(12)Section 147

Issues it is cited on

section 153(2)section 144c(12)section 3(1)interest on outstanding receivablessection 148(2)section 80hhceligible assesseesection 144c(5)directions of the drpsection 144c(13)miscellaneous applicationsection 153b

Judgments citing Bombay High in Shell India Markets (P). Ltd. v. Additional/Joint/Deputy/Assistant Commissioner

KOCH BUSINESS SOLUTIONS INDIA PRIVATE LIMITED,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-4(3)(1), BANGALORE

In the result, the appeal filed by the assessee is allowed

ITA 1844/BANG/2024[2020-21]Status: DisposedITAT Bangalore01 Apr 2026AY 2020-21

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

For Appellant: Shri Chavali Narayan, A.RFor Respondent: Dr. Divya K.J., D.R
Section 143(3)

…ing Centre, (2023) 459 ITR 413 : 2023 SCC OnLine IT(TP)A No.1844/Bang/2024 & SA No.35/Bang/2025 Koch Business Solutions India Pvt. Ltd., Bengaluru Page 47 of 50 Bom 2464] and in Shell India Markets (P) Ltd. v. CIT [Shell India Markets (P) Ltd. v. CIT, (2022) 443 ITR 366 : 2022 SCC OnLine Bom 379] judgment dated 14-2-2022 in WP No. 3298 of 2021. The relevant para of the decision in Shell India Markets (P) Ltd. case [Shell India Markets (P) Ltd. v. CIT, (2022) 443 ITR 366 : 2022 SCC OnLine Bom 379] are extracted hereinbelow: “10. Sub-section (13) of Section 144-C, therefore, is very clear inasmuch as the assessing…

TUNGABHADRA PATTINA SOUHARDA SAHAKARI SANGHA NIYAMITHA,SINDHANUR vs. INCOME TAX OFFICER, WARD -1, RAICHUR

In the result, the appeal filed by the assessee is allowed

ITA 1844/BANG/2025[2017-18]Status: DisposedITAT Bangalore30 Mar 2026AY 2017-18

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

For Appellant: Shri Chavali Narayan, A.RFor Respondent: Dr. Divya K.J., D.R
Section 143(3)

…ing Centre, (2023) 459 ITR 413 : 2023 SCC OnLine IT(TP)A No.1844/Bang/2024 & SA No.35/Bang/2025 Koch Business Solutions India Pvt. Ltd., Bengaluru Page 47 of 50 Bom 2464] and in Shell India Markets (P) Ltd. v. CIT [Shell India Markets (P) Ltd. v. CIT, (2022) 443 ITR 366 : 2022 SCC OnLine Bom 379] judgment dated 14-2-2022 in WP No. 3298 of 2021. The relevant para of the decision in Shell India Markets (P) Ltd. case [Shell India Markets (P) Ltd. v. CIT, (2022) 443 ITR 366 : 2022 SCC OnLine Bom 379] are extracted hereinbelow: “10. Sub-section (13) of Section 144-C, therefore, is very clear inasmuch as the assessing…

GIESECKE AND DEVRIENT INDIA PVT LTD.,GURGAON vs. ACIT (OSD), NEW DELHI

In the result, assessee’s appeal in ITA No

ITA 1428/DEL/2022[2018-19]Status: DisposedITAT Delhi07 Jan 2026AY 2018-19

Bench: Ms. Madhumita Roy & Smt. Renu Jauhriassessment Year: 2018-19

Section 119Section 143(3)Section 144BSection 144B(8)Section 144C(13)Section 144C(5)

…tunity of hearing to the assessee. This principle of law has been affirmed by the Bombay High Court in the aforenoted paragraphs of Vodafone Idea and in Shell India Markets (P.) Ltd. v. Addt. CIT. National Faceless Assessment Centre [2022] 139 taxmann.com 335/443 ITR 366 (Bom)/Judgment dated 14 February 2022 in WP No. 3298/2021. The relevant paragraph of the decision in Shell India are extracted hereinbelow: "10. Sub-section (13) of Section 144C, therefore, is very clear inasmuch as the Assessing Officer shall, upon receipt of the directions issued under sub- section (5), in conformity with the directions, comple…

M/S HIMALAYA DRUG COMPANY vs. THE DEPUTY COMMISSIONER OF INCOME TAX

In the result, both the writ petitions are

ITA/571/2017HC Karnataka04 Jun 2025

Bench: This Court Under Section 260A Of The Income-Tax Act, 1961 (For Short “It Act”), Questioning The Order Dated 21.06.2017 In It(Tp)A No.807/Bang/2016 Passed By Income Tax Appellate Tribunal, “B” Bench, Bengaluru (For Short “Tribunal”), Dismissing The Appeal Refusing To Declare The Proceedings Under Section 144C Of The It Act As Null & Void.

Section 143(1)Section 143(2)Section 143(3)Section 144CSection 144C(13)Section 144C(5)Section 260Section 260ASection 92C

…bay High Court in the aforenoted paras of Vodafone Idea Ltd. case [Vodafone Idea Ltd. v. Central Processing Centre, (2023) 459 ITR 413 : 2023 SCC OnLine Bom 2464] and in Shell India Markets (P) Ltd. v. CIT [Shell India Markets (P) Ltd. v. CIT, (2022) 443 ITR 366 : 2022 SCC OnLine Bom 379] judgment dated 14-2-2022 in WP - 11 - HC-KAR NC: 2025:KHC:19558-DB ITA No. 571 of 2017 No. 3298 of 2021. The relevant para of the decision in Shell India Markets (P) Ltd. case [Shell India Markets (P) Ltd. v. CIT, (2022) 443 ITR 366 : 2022 SCC OnLine Bom 379] are extracted hereinbelow: “10…

ACIT, CIRCLE-7.1, KOLKATA, AAYAKAR BHAWAN vs. ITC LIMITED, KOLKATA

In the result, both the appeals of the assessee are allowed and both the appeals of the revenue are dismissed

ITA 745/KOL/2024[1992-1993]Status: DisposedITAT Kolkata19 May 2025AY 1992-1993

Bench: Shri Rajesh Kumar, Am & Shri Pradip Kumar Choubey, Jm

For Appellant: Shri J.P. Khaitan &For Respondent: Shri Subhendu Datta, DR
Section 143(3)Section 147Section 148Section 148(2)Section 151Section 153Section 80H

…the time limit in other cases where there had been no time extension by the earlier notifications. In defense the ld AR relied on the decision of the Hon'ble Bombay High in Shell India Markets (P). Ltd. v Additional/Joint/Deputy/Assistant Commissioner, (2022) 443 ITR 366 (Bom.) 07. The ld. AR ,in rebuttal, submitted that the question whether two years' time granted by the proviso to sub-section (2) of section 153 of the Act in respect of notices served during the financial year 1999-2000 can be applied in a case where the notice under section 148 of the Act was served during any other period came up for consider…

ACIT, CIRCLE-7(1), KOLKATA, AAYAKAR BHAWAN vs. ITC LIMITED, KOLKATA

In the result, both the appeals of the assessee are allowed and both the appeals of the revenue are dismissed

ITA 744/KOL/2024[1993-1994]Status: DisposedITAT Kolkata19 May 2025AY 1993-1994

Bench: Shri Rajesh Kumar, Am & Shri Pradip Kumar Choubey, Jm

For Appellant: Shri J.P. Khaitan &For Respondent: Shri Subhendu Datta, DR
Section 143(3)Section 147Section 148Section 148(2)Section 151Section 153Section 80H

…the time limit in other cases where there had been no time extension by the earlier notifications. In defense the ld AR relied on the decision of the Hon'ble Bombay High in Shell India Markets (P). Ltd. v Additional/Joint/Deputy/Assistant Commissioner, (2022) 443 ITR 366 (Bom.) 07. The ld. AR ,in rebuttal, submitted that the question whether two years' time granted by the proviso to sub-section (2) of section 153 of the Act in respect of notices served during the financial year 1999-2000 can be applied in a case where the notice under section 148 of the Act was served during any other period came up for consider…

ITC LIMITED,KOLKATA vs. DCIT, CIR-7(1), KOLKATA. , KOLKATA

In the result, both the appeals of the assessee are allowed and both\nthe appeals of the revenue are dismissed

ITA 1343/KOL/2023[1992-93]Status: DisposedITAT Kolkata19 May 2025AY 1992-93
Section 143(3)Section 147Section 148Section 148(2)Section 153Section 80H

…time limit in other cases where\nthere had been no time extension by the earlier notifications. In\ndefense the Id AR relied on the decision of the Hon'ble Bombay High in\nShell India Markets (P). Ltd. v Additional/Joint/Deputy/Assistant\nCommissioner, (2022) 443 ITR 366 (Bom.)\n07. The Id. AR ,in rebuttal, submitted that the question whether two years'\ntime granted by the proviso to sub-section (2) of section 153 of the\nAct in respect of notices served during the financial year 1999-2000\ncan be applied in a case where the notice under section 148 of the Act\nwas served during any other period came up for cons…

ITC LIMITED, KOLKATA. ,KOLKATA vs. DCIT,CIR-7(1),KOLKATA. , KOLKATA

In the result, both the appeals of the assessee are allowed and both the appeals of the revenue are dismissed

ITA 1318/KOL/2023[1993-94]Status: DisposedITAT Kolkata19 May 2025AY 1993-94

Bench: Shri Rajesh Kumar, Am & Shri Pradip Kumar Choubey, Jm

For Appellant: Shri J.P. Khaitan &For Respondent: Shri Subhendu Datta, DR
Section 143(3)Section 147Section 148Section 148(2)Section 151Section 153Section 80H

…the time limit in other cases where there had been no time extension by the earlier notifications. In defense the ld AR relied on the decision of the Hon'ble Bombay High in Shell India Markets (P). Ltd. v Additional/Joint/Deputy/Assistant Commissioner, (2022) 443 ITR 366 (Bom.) 07. The ld. AR ,in rebuttal, submitted that the question whether two years' time granted by the proviso to sub-section (2) of section 153 of the Act in respect of notices served during the financial year 1999-2000 can be applied in a case where the notice under section 148 of the Act was served during any other period came up for consider…

TRANSUNION INTERNATIONAL INC.,MUMBAI vs. DEPUTY COMM. OF INCOME TAX (INTERNATIONAL TAXATION)-4(1)(2), MUMBAI

Appeal of the assessee is allowed

ITA 2698/MUM/2022[2017-18]Status: DisposedITAT Mumbai11 Apr 2025AY 2017-18

Bench: Shri Pawan Singh, Jm & Ms Padmavathy S, Am

For Appellant: Shri J.D. Mistry, Sr. Adv. a/w
Section 142(1)Section 143(3)Section 144CSection 47

…it of DCIT. Mr. Mistri finally relied on a decision of this Court in the matter of Shell India Markets (P.) Ltd. v. Additional/Joint/Deputy/Assistant Commissioner of Income-tax/Income-tax Officer, National Faceless Assessment Centre [2022] 139 taxmann.com 335/443 ITR 366 (Bombay) to buttress his contention that the AO is duty bound to complete the assessment within the prescribed time set out under section 144C(13) of the Act. 8. Mr. Devvrat Singh for the Revenue defended the acts of the department and that of the Faceless Assessing Officer ("FAO") in passing the final order on 31st August 2023 upon receipt of th…

TMEIC INDUSTRIAL SYSTEMS INDIA PRIVATE LIMITED,HYDERABAD vs. DCIT, CIRCLE -2(1), HYDERABAD

In the result, both the Writ Petitions are allowed by setting aside the impugned assessment orders dated

ITA 422/HYD/2022[2018-19]Status: DisposedITAT Hyderabad24 Feb 2025AY 2018-19

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Madhusudan Sawdiaआ.अपी.सं /Ita No.422/Hyd/2022 (िनधा"रण वष"/Assessment Year: 2018-19) Tmeic Industrial Systems Vs. Dy. Cit India Private Limited Circle 2 ( 1 ) Hyderabad Hyderabad Pan:Aadct5493J (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Cas, Kranthi Palivela & Mrudulatha Devdas राज" व "ारा/Revenue By:: Shri B Balakrishna, Cit(Dr) सुनवाई की तारीख/Date Of Hearing: 17/12/2024 घोषणा की तारीख/Pronouncement: 24/02/2025 आदेश/Order

For Appellant: CAs, Kranthi Palivela and Mrudulatha DevdasFor Respondent: : Shri B Balakrishna, CIT(DR)
Section 143(3)Section 144(13)Section 144B

…tunity of hearing to the assessee. This principle of law has been affirmed by the Bombay High Court in the aforenoted paragraphs of Vodafone Idea and in Shell India Markets (P.) Ltd. v. Addl. CIT, National Faceless Assessment Centre [2022] 139 taxmann.com 335/443 ITR 366 (Bom.)/ Judgment dated 14 February 2022 in WP No. 3298/2021. The relevant paragraph of the decision in Shell India are extracted hereinbelow: "10. Sub-section (13) of Section 144C, therefore, is very clear inasmuch as the Assessing Officer shall, upon receipt of the directions issued under sub-section (5), in conformity with the directions, compl…

ACIT, CIRCLE-7(1), KOLKATA, KOLKATA vs. HI TECH SYSTEMS AND SERVICES LIMITED, KOLKATA

In the result, both the appeals of the assessee are allowed and both the appeals of the revenue are dismissed

ITA 1318/KOL/2024[2022-2023]Status: DisposedITAT Kolkata06 Jan 2025AY 2022-2023

Bench: Shri Rajesh Kumar, Am & Shri Pradip Kumar Choubey, Jm

For Appellant: Shri J.P. Khaitan &For Respondent: Shri Subhendu Datta, DR
Section 143(3)Section 147Section 148Section 148(2)Section 151Section 153Section 80H

…the time limit in other cases where there had been no time extension by the earlier notifications. In defense the ld AR relied on the decision of the Hon'ble Bombay High in Shell India Markets (P). Ltd. v Additional/Joint/Deputy/Assistant Commissioner, (2022) 443 ITR 366 (Bom.) 07. The ld. AR ,in rebuttal, submitted that the question whether two years' time granted by the proviso to sub-section (2) of section 153 of the Act in respect of notices served during the financial year 1999-2000 can be applied in a case where the notice under section 148 of the Act was served during any other period came up for consider…

INMOBI TECHNOLOGY SERVICES PRIVATE LIMITED,BANGALORE vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE3(1)(1), BANGALORE

ITA 303/BANG/2022[2017-18]Status: DisposedITAT Bangalore11 Jun 2024AY 2017-18
For Appellant: \nShri Chaitanya, Sr. Advocate a/wFor Respondent: \nMs. Neera Malhotra, CIT-DR
Section 143(2)Section 143(3)Section 92C

…ble Supreme Court and Hon'ble Bombay High Court to support the submissions that section 3(1) of TOLA does not ipso facto amend section 153 unlike section 4 of TOLA that amends section 6 of the act.\n• Shell India Markets Pvt. Ltd. vs. NaFAC reported in (2022) 443 ITR 366 (Bombay)\nPage 10 of 86\nIT(TP)A Nos. 303 & 839/Bang/2022\n• Tata Communications Transformation Services Ltd. vs. ACIT reported in [2022] 443 ITR 49 (Bombay)\n• Sudesh Taneja vs. ITO reported in [2022] 442 ITR 289 (Rajasthan)\n• Roca Bathroom Products Pvt. Ltd. vs. DRP & Other reported in [2021] 432 ITR 192 (Madras)\n• Hope Textiles Ltd. vs. UOI…

SUPERMAX PERSONAL CARE PVT. LTD,MUMBAI vs. DCIT 3(4), MUMBAI

In the result assessment order dated 30

ITA 2142/MUM/2021[2015-16]Status: DisposedITAT Mumbai26 Dec 2022AY 2015-16

Bench: Shri Vikas Awasthy & Shri Gagan Goyalआअसं. 2142/मुं/ 2021 (िन.व. 2015-16) M/S. Supermax Personal Care Pvt. Ltd. Wagle Estate P.O., Lbs Marg Thane 400604 Pan: Aaocs7144Q ...... अपीलाथ" /Appellant बनाम Vs. Dy. Commissioner Of Income Tax - 3(4) World Trade Centre, 29Th Floor ..... "ितवाद"/Respondent Cuffe Parade, Mumbai 400005 अपीलाथ" "ारा/ Appellant By : Shri Nishant Thakkar & Shri Hiten Chande "ितवाद" "ारा/Respondent By : Shri Vinod Tanwani सुनवाई क" ितिथ/ Date Of Hearing : 04.10.2022 घोषणा क" ितिथ/ Date Of Pronouncement : 26.12.2022 आदेश/ Order Per Vikas Awasthy, Jm: This Appeal By The Assessee Is Directed Against The Assessment Order Dated 30.09.2021 Passed U/S. 147 R.W.S. 144B Of The Income Tax Act, 1961 [In Short ‘The Act’], For The Assessment Year 2015-16. 2. Shri Nishant Thakkar Appearing On Behalf Of The Assessee Submits At The Outset That He Would Be Making Submissions Only On The Jurisdictional Issue

For Appellant: Shri Nishant Thakkar &For Respondent: Shri Vinod Tanwani
Section 143(2)Section 143(3)Section 144CSection 144C(1)Section 144C(12)Section 144C(13)Section 144C(2)Section 144C(5)Section 147Section 148

…आयकर अपीलीय अिधकरण मुंबई पीठ “J ” "ी "वकास अव"थी, "याियक सद"य एवं "ी गगन गोयल, लेखाकार सद"य के सम" IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “ J ”, MUMBAI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI GAGAN GOYAL, ACCOUNTANT MEMBER आअसं. 2142/मुं/ 2021 (िन.व. 2015-16) M/s. Supermax Personal Care Pvt. Ltd. Wagle Estate P.O., LBS Marg Thane 400604 PAN: AAOCS7144Q ...... अपीलाथ" /Appellant बनाम Vs. Dy. Commissioner of Income Tax - 3(4) World Trade Centre, 29th Floor ..... "ितवाद"/Respondent Cuffe Parade, Mumbai 400005 अपीलाथ" "ारा/ Appellant by : Shri Nishant Thakkar & Shri Hiten Chande "ितवाद" "ारा…