CIT v. Intel Technology India (P.) Ltd.

380 ITR 272High Court2016#2569 most cited

What is CIT v. Intel Technology India (P.) Ltd. authority for?

When an amalgamating company ceases to exist due to a scheme of arrangement or merger, any subsequent assessment or action under the Income-tax Act initiated against that non-existent entity is void ab initio, as it is not a 'person' under Section 2(31).

45

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2017 to 2025.

Also referred to as

CIT v. Intel Technology India (P.) Ltd. · Intel Technology India · 380 ITR 272 · Section 263 · Section 2(31) · Section 170 · non-existent entity · amalgamation · merger · transferor company · jurisdiction · void ab initio · assessment nullity

Sections most often in play

Section 143(3)Section 263Section 131Section 132Section 140Section 140ASection 143(2)Section 144
Read the full judgment

Issues it is cited on

section 39transferee companysection 2(31)section 170section 72atransferor companyresulting companycarry forward of lossesscheme of arrangementdoctrine of mergersection 72amalgamation

Judgments citing CIT v. Intel Technology India (P.) Ltd.

M/S United Spirits Limited, Bangalore vs. Assistant Commissioner of Income Tax Central Circle-2(3), Bangalore

In the result, the appeal of the assessee is treated as allowed

ITA 1153/BANG/2013[2005-06]Status: DisposedITAT Bangalore14 Feb 2020AY 2005-06

Bench: Shri B.R Baskaran & Shri Pavan Kumar Gadaleassessment Year : 2005-06

For Appellant: Shri Percy Pardiwala, Sr. CounselFor Respondent: Shri Pradeep Kumar, CIT
Section 143(3)Section 148Section 2

…ame has been passed in the hands of non-existent company. In support of this proposition, the Ld A.R placed his reliance on the following case law:- (a) PCIT vs. Maruti Suzuki India Ltd (2019)(107 taxmann.com 375)(SC) (b) Intel Technology India (P) Ltd (2015)(380 ITR 272)(Kar). ITA No.1153 /Bang/2013 Page 7 of 13 5. The Ld A.R further submitted the noting made by the assessing officer about the merger with M/s Mc Dowell & Company Ltd and change of name to M/s United Spirits Ltd along with the name of “M/s Herbertsons Ltd” will not alter the legal position. In support of this proposition, he relied upon the dec…

Snowhill Agencies Pvt. Ltd (Merged With Gallops Motors P. Ltd), Ahmedabad vs. The Pr. CIT-2, Ahmedabad

In the result, appeal of the assessee is allowed

ITA 1775/AHD/2019[2012-13]Status: DisposedITAT Ahmedabad21 Jan 2020AY 2012-13

Bench: Shri Rajpal Yadav & Shri Waseem Ahmedआयकर अपील सं./ Ita No.1775/Ahd/2019 Asstt.Year : 2012-13 Snowhill Agencies P.Ltd. Pr.Cit, Kolkata-4 (Merged With Gallops Motors P.Ltd.) Vs Pr.Cit-2, Survey No.220P Ahmedabad) Nr.Amin Jcb Equipments S.G. Highway Sarkhej, Ahmedabad. Pan: Aaqcs 1535 F (Snowhill) Pan: Aaccg 2492 F)(Gallops)

For Appellant: Shri S.N. Soparkar, Sr.AdvocateFor Respondent: Shri O.P. Sharma, CIT-DR
Section 142(1)Section 143Section 143(2)Section 143(3)Section 263

…n Apparels P.Ltd., 370 ITR 288 (Del) as well as decision of Hon’ble Delhi High Court in the case of Spice Entertainment Ltd.. The ITAT has also made reference to the decision of Hon’ble Karnataka High Court in the case of CIT Vs. Intel Technology Ltd. P.Ltd., 380 ITR 272 (Kar.). The Tribunal has held that action under section 263 is a jurisdictional action against an assessee. In the case of a company, the ld.Commissioner was required to issue a show cause notice against a juridical person contemplated in section 2(31) of the Income Tax Act and if a juridical person ceases to exist then it would not be construed…

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

…in the eyes of law: - CIT v Intel Technology India (P) Ltd17 - PCIT v Nokia Solutions & Network India (P) Ltd. (“Nokia Solutions”)18 - Spice Entertainment 16 (1990) 186 ITR 278 (SC) 17 [2016] 380 ITR 272 (Kar.) 18 [2018] 402 ITR 21 (Del) 12 - Similarly, a notice to the amalgamating company, subsequent 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: - BDR Builders and Developers Pvt. Ltd. v A…

Smt. Bhumika Navinbhai Patel, Baroda vs. The Income Tax Officer, Ward-2(2), Baroda

In the result, the appeal of the assessee is dismissed

ITA 485/AHD/2017[2010-11]Status: DisposedITAT Ahmedabad08 Apr 2019AY 2010-11

Bench: Shri Rajpal Yadav & Shri Waseem Ahmedआयकर अपील सं./Ita Nos.481-485/Ahd/2017 िनधा"रण वष"/Asstt. Years: (2006-2007 To 2010-11) Bhumika Navinbhai Patel, I.T.O, L/H Of Navinbhai Punjabhai Patel, Vs. Ward-2(2), 1, Priya Park Society, Baroda. Ellora Park, Baroda. Pan: Acspp2440D

For Appellant: Shri K.P. Singh, A.RFor Respondent: Shri Lalit P. Jain, Sr. DR
Section 143(2)Section 143(3)Section 147

…ctual matrix, the notice under Section 148 and assessments made were held to be invalid. 20. Commissioner of Income Tax v. Dimension Apparels Private Limited, (2015) 370 ITR 288 (Del) and Commissioner of Income Tax v. Intel Technology India (P.) Ltd., (2016) 380 ITR 272 (Kar) follow the ratio and decision in the case of Spice ITA nos.481 to 485/2017 Asstt. Years 2006-07 to 2010-11 5 Infotainment Ltd. (supra), as assessment orders had been passed in the name of the non-existing assessee. These cases are therefore distinguishable. 21. Our attention was drawn to Parashuram Pottery Works Co. Ltd. v. ITO, Circle I…

Smt. Bhumika Navinbhai Patel, Baroda vs. The Income Tax Officer, Ward-2(2), Baroda

In the result, the appeal of the assessee is dismissed

ITA 484/AHD/2017[2009-10]Status: DisposedITAT Ahmedabad08 Apr 2019AY 2009-10

Bench: Shri Rajpal Yadav & Shri Waseem Ahmedआयकर अपील सं./Ita Nos.481-485/Ahd/2017 िनधा"रण वष"/Asstt. Years: (2006-2007 To 2010-11) Bhumika Navinbhai Patel, I.T.O, L/H Of Navinbhai Punjabhai Patel, Vs. Ward-2(2), 1, Priya Park Society, Baroda. Ellora Park, Baroda. Pan: Acspp2440D

For Appellant: Shri K.P. Singh, A.RFor Respondent: Shri Lalit P. Jain, Sr. DR
Section 143(2)Section 143(3)Section 147

…ctual matrix, the notice under Section 148 and assessments made were held to be invalid. 20. Commissioner of Income Tax v. Dimension Apparels Private Limited, (2015) 370 ITR 288 (Del) and Commissioner of Income Tax v. Intel Technology India (P.) Ltd., (2016) 380 ITR 272 (Kar) follow the ratio and decision in the case of Spice ITA nos.481 to 485/2017 Asstt. Years 2006-07 to 2010-11 5 Infotainment Ltd. (supra), as assessment orders had been passed in the name of the non-existing assessee. These cases are therefore distinguishable. 21. Our attention was drawn to Parashuram Pottery Works Co. Ltd. v. ITO, Circle I…

Smt. Bhumika Navinbhai Patel, Baroda vs. The Income Tax Officer, Ward-2(2), Baroda

In the result, the appeal of the assessee is dismissed

ITA 483/AHD/2017[2008-09]Status: DisposedITAT Ahmedabad08 Apr 2019AY 2008-09

Bench: Shri Rajpal Yadav & Shri Waseem Ahmedआयकर अपील सं./Ita Nos.481-485/Ahd/2017 िनधा"रण वष"/Asstt. Years: (2006-2007 To 2010-11) Bhumika Navinbhai Patel, I.T.O, L/H Of Navinbhai Punjabhai Patel, Vs. Ward-2(2), 1, Priya Park Society, Baroda. Ellora Park, Baroda. Pan: Acspp2440D

For Appellant: Shri K.P. Singh, A.RFor Respondent: Shri Lalit P. Jain, Sr. DR
Section 143(2)Section 143(3)Section 147

…ctual matrix, the notice under Section 148 and assessments made were held to be invalid. 20. Commissioner of Income Tax v. Dimension Apparels Private Limited, (2015) 370 ITR 288 (Del) and Commissioner of Income Tax v. Intel Technology India (P.) Ltd., (2016) 380 ITR 272 (Kar) follow the ratio and decision in the case of Spice ITA nos.481 to 485/2017 Asstt. Years 2006-07 to 2010-11 5 Infotainment Ltd. (supra), as assessment orders had been passed in the name of the non-existing assessee. These cases are therefore distinguishable. 21. Our attention was drawn to Parashuram Pottery Works Co. Ltd. v. ITO, Circle I…

Smt. Bhumika Navinbhai Patel, Baroda vs. The Income Tax Officer, Ward-2(2), Baroda

In the result, the appeal of the assessee is dismissed

ITA 482/AHD/2017[2007-08]Status: DisposedITAT Ahmedabad08 Apr 2019AY 2007-08

Bench: Shri Rajpal Yadav & Shri Waseem Ahmedआयकर अपील सं./Ita Nos.481-485/Ahd/2017 िनधा"रण वष"/Asstt. Years: (2006-2007 To 2010-11) Bhumika Navinbhai Patel, I.T.O, L/H Of Navinbhai Punjabhai Patel, Vs. Ward-2(2), 1, Priya Park Society, Baroda. Ellora Park, Baroda. Pan: Acspp2440D

For Appellant: Shri K.P. Singh, A.RFor Respondent: Shri Lalit P. Jain, Sr. DR
Section 143(2)Section 143(3)Section 147

…ctual matrix, the notice under Section 148 and assessments made were held to be invalid. 20. Commissioner of Income Tax v. Dimension Apparels Private Limited, (2015) 370 ITR 288 (Del) and Commissioner of Income Tax v. Intel Technology India (P.) Ltd., (2016) 380 ITR 272 (Kar) follow the ratio and decision in the case of Spice ITA nos.481 to 485/2017 Asstt. Years 2006-07 to 2010-11 5 Infotainment Ltd. (supra), as assessment orders had been passed in the name of the non-existing assessee. These cases are therefore distinguishable. 21. Our attention was drawn to Parashuram Pottery Works Co. Ltd. v. ITO, Circle I…

Shri Ishwarbhai Maganbhai Desai, Ahmedabad vs. The Income Tax Officer, Ward-3, Patan

In the result, appeal of the assessee is allowed

ITA 90/AHD/2017[2008-09]Status: DisposedITAT Ahmedabad12 Apr 2018AY 2008-09

Bench: Shri Rajpal Yadavआयकर अपील सं./ Ita No. 90/Ahd/2017 "नधा"रण वष"/Assessment Year: 2008-09

For Appellant: Shri T.P. Hemani, ARFor Respondent: Shri Prasson Kabra, Sr.DR
Section 142(1)Section 144Section 148Section 158BSection 292BSection 68

…ctual matrix, the notice under Section 148 and assessments made were held to be invalid. 20. Commissioner of Income Tax v. Dimension Apparels Private Limited, (2015) 370 ITR 288 (Del) and Commissioner of Income Tax v. Intel Technology India (P.) Ltd., (2016) 380 ITR 272 (Kar) follow the ratio and decision in the case of Spice Infotainment Ltd. (supra), as assessment orders had been passed in the name of the non-existing assessee. These cases are therefore distinguishable. 21. Our attention was drawn to Parashuram Pottery Works Co. Ltd. v. ITO, Circle I, Ward A, Rajkot, (1977) 106 ITR 1 (SC) which records that t…

Ipsos Research P. Ltd, Mumbai vs. DCIT CIT Cir 10(1)(1), Mumbai

ITA 1517/MUM/2016[2011-12]Status: DisposedITAT Mumbai11 Apr 2018AY 2011-12

Bench: Shri Saktijit Dey, Jm & Shri Manoj Kumar Aggarwal, Am

For Appellant: Nishant Thakkar & JasminFor Respondent: Jayant Kumar Ld. CIT DR &
Section 234ASection 40

…ii) PCIT Vs. Sapient Consulting Ltd. [ITA No. 341/2016 Delhi High Court] (iv) CIT Vs Dimensions Apparels (P) Ltd. [370 ITR 288 Delhi High Court] (v) PCIT Vs Maruti Suzuki India Ltd. [85 Taxmann.com 330 Delhi High Court] (vi) CIT Vs Intel Technology Ina P Ltd [380 ITR 272 Karnataka High Court] (vii) Sapient Consulting Ltd. Vs. DCIT [ITA 1278/Del/2014 Delhi Tribunal] (viii) ACIT Vs DLF Cyber City Developers Ltd [34 ITR 696 Delhi Tribunal] (ix) Shell India Markets Pvt. Ltd. Vs. ACIT [ITA No. 772/M/2013 Mumbai Tribunal] (x) Siemens Technology Services Pvt. Ltd. Vs. ACIT [ITA No. 6313/M/2012 Mumbai Tribunal] (xi) Inst…

Ipsos Research P.Ltd, Mumbai vs. Addl CIT Cir 11(2), Mumbai

ITA 1177/MUM/2015[2010-11]Status: DisposedITAT Mumbai11 Apr 2018AY 2010-11

Bench: Shri Saktijit Dey, Jm & Shri Manoj Kumar Aggarwal, Am

For Appellant: Nishant Thakkar & JasminFor Respondent: Jayant Kumar Ld. CIT DR &
Section 234ASection 40

…ii) PCIT Vs. Sapient Consulting Ltd. [ITA No. 341/2016 Delhi High Court] (iv) CIT Vs Dimensions Apparels (P) Ltd. [370 ITR 288 Delhi High Court] (v) PCIT Vs Maruti Suzuki India Ltd. [85 Taxmann.com 330 Delhi High Court] (vi) CIT Vs Intel Technology Ina P Ltd [380 ITR 272 Karnataka High Court] (vii) Sapient Consulting Ltd. Vs. DCIT [ITA 1278/Del/2014 Delhi Tribunal] (viii) ACIT Vs DLF Cyber City Developers Ltd [34 ITR 696 Delhi Tribunal] (ix) Shell India Markets Pvt. Ltd. Vs. ACIT [ITA No. 772/M/2013 Mumbai Tribunal] (x) Siemens Technology Services Pvt. Ltd. Vs. ACIT [ITA No. 6313/M/2012 Mumbai Tribunal] (xi) Inst…

Bmm Ispat Limited, Hospet vs. DCIT, Bangalore

In the result, Revenue’s appeal for Assessment Year 2011-12 is dismissed

ITA 779/BANG/2015[2008-09]Status: DisposedITAT Bangalore10 Apr 2018AY 2008-09

Bench: Shri Sunil Kumar Yadav & Shri Jason P Boaz

For Appellant: Shri K.R. Pradeep, C.AFor Respondent: Shri K.V.Arvind, Standing Counsel for Dept
Section 132Section 143(3)Section 153ASection 153DSection 234BSection 234DSection 68

…Pvt. Ltd. under PAN - AABCH3700J; which entity had already ceased to exist consequent to the merger / amalgamation i.e. w.e.f. ;1.4.2007. 10.2 In this regard, the Hon'ble Karnataka High Court in the case of CIT Vs. Intel Technology India (P) Ltd. reported in 380 ITR 272 (Kar) has held that framing an assessment against a non-existing entity is not a procedural irregularity, but a jurisdictional defect which goes to the root of the matter. While dismissing revenue’s appeal, the Hon'ble Court held that the proceedings were initiated against a non-existing assessee company even after amalgamation with the successor…

Diebold Systems P.Ltd, Mumbai vs. DCIT Cir 12(2)(1), Mumbai

The appeal of the assessee is allowed, as above

ITA 1060/MUM/2017[2009-10]Status: DisposedITAT Mumbai23 Mar 2018AY 2009-10

Bench: Shri G.S. Pannu & Shri Pawan Singh: A.Y : 2009-10

For Appellant: Shri Deepak ChopraFor Respondent: Mrs. Malathi Sridharan/
Section 143(3)Section 195Section 40Section 9(1)(vi)Section 90(2)

…'ble Supreme Court vide order dated 02.11.2017 in CA No. 285 of 2014; vi) CIT vs Dimension Apparels P. Ltd., 370 ITR 288 (Delhi) confirmed by Hon'ble Supreme Court vide order dated 02.11.2017 in CA No. 285 of 2014; vii) CIT vs Intel Technology India (P) Ltd., 380 ITR 272 (Karn); and, viii) I.K. Agencies (P) Ltd. vs Commissioner of Wealth Tax, 347 ITR 664 (Cal) 6. At the time of hearing, the learned representative for the assessee has also referred to communications dated 02.03.2016, 04.07.2016 and 19.07.2016 made to the Assessing Officer wherein the factum of the merger of the erstwhile Diebold India Pvt. Ltd. w…

Proctoer & Gamble Dstribution Company Ltd, Mumbai vs. DCIT Cir 8(2)

ITA 3532/MUM/2014[1997-98]Status: DisposedITAT Mumbai01 Mar 2018AY 1997-98
For Appellant: Shri Rayat Mittal - DRFor Respondent: Shri Haresh G. Buch
Section 143(3)Section 195Section 254(1)Section 40

…आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण, , , , मुंबई आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण मुंबई मुंबई “सी” ” ” ” खंडपीठ मुंबई खंडपीठ खंडपीठ खंडपीठ Income-tax Appellate Tribunal “C” Bench Mumbai सव"ी सव"ी राजे"" राजे"", लेखा लेखा सद"य सद"य एवं एवं रिवश सूद रिवश सूद, "याियक "याियक सद"य सद"य सव"ी सव"ी राजे"" राजे"" लेखा लेखा सद"य सद"य एवं एवं रिवश सूद रिवश सूद "याियक "याियक सद"य सद"य Before S/Sh. Rajendra, Accountant Member & Ramlal Negi, Judicial Member आयकर अपील अपील संसंसंसं./I.T.A. No. 3532/Mum/2014, िनधा"रण िनधा"रण वष" वष" /Assessment Year:1997-98 आयकर आयकर आयकर अपील अपील िनधा"रण िनधा"रण वष" वष" Procter & Gam…

M/S Pawansut Management Ltd.(Merged With Tauman Infrastructure Ltd.), Kolkata vs. ITO, Ward 58(4), TDS, Kolkata

In the result the appeal by the assessee is allowed

ITA 1524/KOL/2016[2003-04]Status: DisposedITAT Kolkata14 Feb 2018AY 2003-04

Bench: Hon’Ble Sri N.V.Vasudevan, Jm & Dr.Arjun Lal Saini, Am] I.T.A No. 1524/Kol/2016 Financial Year : 2003-04

For Appellant: Shri S.K.Tulsiyan, AdvocateFor Respondent: Shri Saurabh Kumar, Addl. CIT,Sr.DR
Section 194CSection 197Section 201Section 201(1)

…(1991) 41 TTJ 301 (ITAT[Bom]) 08. The Hon’ble ITAT, Delhi in the case of Modi Corporation Ltd vs JCIT Reported in [2006] 105 TTJ 303 (ITAT Delhi) 09. The Hon’ble Karnatak High Court in the case of CIT vs Intel Technology India Pvt. Ltd. Reported in [2016] 380 ITR 272 (Kar) 12. The proposition that emerges from the aforesaid decision is that He pointed out that under the Income Tax Act, 1961 an assessment can be made only against a person as defined u/s 2(31) of the Act. A company after it is dissolved cannot be said to be a person in terms of that section. On amalgamation, the amalgamating company stands dis…

DCIT, CC-4(4), Kolkata vs. M/S Mani Square Ltd., Kolkata

In the result, both the appeals of the revenue are dismissed

ITA 1053/KOL/2015[2006-2007]Status: DisposedITAT Kolkata15 Nov 2017AY 2006-2007

Bench: Shri A. T. Varkey, Jm & Dr. A. L. Saini, Am]

Section 144Section 147Section 148Section 245C(1)Section 245FSection 292BSection 68Section 69

…ect as there cannot be any assessment against a 'dead person'. The order of the Tribunal is, therefore, clearly unsustainable.” The above decision was followed by the Karnataka High Court in the case of CIT vs Intel Technology India Pvt Ltd reported in [2016] 380 ITR 272 (Kar) and dismissing the appeal it was held that, "the proceedings were initiated against a non-existing assessee-company even after the amalgamation of the company with the successor company. Therefore, the assessment was not valid. The Department was not entitled to the benefit of section 292B of the Income-tax Act, 1961. However, on the basis…

DCIT, CC-4(4), Kolkata vs. M/S Mani Square Ltd., Kolkata

In the result, both the appeals of the revenue are dismissed

ITA 1052/KOL/2015[2006-2007]Status: DisposedITAT Kolkata15 Nov 2017AY 2006-2007

Bench: Shri A. T. Varkey, Jm & Dr. A. L. Saini, Am]

Section 144Section 147Section 148Section 245C(1)Section 245FSection 292BSection 68Section 69

…ect as there cannot be any assessment against a 'dead person'. The order of the Tribunal is, therefore, clearly unsustainable.” The above decision was followed by the Karnataka High Court in the case of CIT vs Intel Technology India Pvt Ltd reported in [2016] 380 ITR 272 (Kar) and dismissing the appeal it was held that, "the proceedings were initiated against a non-existing assessee-company even after the amalgamation of the company with the successor company. Therefore, the assessment was not valid. The Department was not entitled to the benefit of section 292B of the Income-tax Act, 1961. However, on the basis…

Dsp Merill Lynch Securities Trading Ltd, Mumbai vs. DCIT Cir 3(1), Mumbai

ITA 3245/MUM/2015[2010-11]Status: DisposedITAT Mumbai09 May 2017AY 2010-11

Bench: Shri C.N.Prasad & Shri Ashwani Taneja

For Appellant: Shri Madhur AgarwalFor Respondent: Shri M.V.Rajguru
Section 143(2)Section 143(3)Section 40

…ions that the assessment made on a non-existent company is void ab initio, the Ld. Counsel for the Assessee placed reliance on the following decisions. (i) CIT Vs. Dimension Apparels Pvt. Ltd. [370 ITR 288] (Del) (ii) CIT Vs. Intel Technology India Pvt. Ltd. [380 ITR 272] (Kar) (iii) Siemens Technology Services Pvt. Ltd. Vs. ACIT in ITA No. 6313/Mum/2012 dated 16.11.2016 (iv) Westlife Development Ltd. Vs. Pr.CIT in ITA No.688/Mum/2016 6. We have heard both the parties, perused the orders of the authorities below and the decisions relied on. The Coordinate Bench in the case of Siemens Technology Services Pvt. Ltd…

Dsp Merrill Lynch Securities Trading Ltd, Mumbai vs. DCIT OSD Cir 3(1), Mumbai

ITA 5331/MUM/2014[2009-10]Status: DisposedITAT Mumbai09 May 2017AY 2009-10

Bench: Shri C.N.Prasad & Shri Ashwani Taneja

For Appellant: Shri Madhur AgarwalFor Respondent: Shri M.V.Rajguru
Section 143(2)Section 143(3)Section 40

…ions that the assessment made on a non-existent company is void ab initio, the Ld. Counsel for the Assessee placed reliance on the following decisions. (i) CIT Vs. Dimension Apparels Pvt. Ltd. [370 ITR 288] (Del) (ii) CIT Vs. Intel Technology India Pvt. Ltd. [380 ITR 272] (Kar) (iii) Siemens Technology Services Pvt. Ltd. Vs. ACIT in ITA No. 6313/Mum/2012 dated 16.11.2016 (iv) Westlife Development Ltd. Vs. Pr.CIT in ITA No.688/Mum/2016 6. We have heard both the parties, perused the orders of the authorities below and the decisions relied on. The Coordinate Bench in the case of Siemens Technology Services Pvt. Ltd…

DCIT Cir 3(1), Mumbai vs. Dsp Merril Lynch Securities Trading Ltd, Mumbai

ITA 5315/MUM/2014[2009-10]Status: DisposedITAT Mumbai09 May 2017AY 2009-10

Bench: Shri C.N.Prasad & Shri Ashwani Taneja

For Appellant: Shri Madhur AgarwalFor Respondent: Shri M.V.Rajguru
Section 143(2)Section 143(3)Section 40

…ions that the assessment made on a non-existent company is void ab initio, the Ld. Counsel for the Assessee placed reliance on the following decisions. (i) CIT Vs. Dimension Apparels Pvt. Ltd. [370 ITR 288] (Del) (ii) CIT Vs. Intel Technology India Pvt. Ltd. [380 ITR 272] (Kar) (iii) Siemens Technology Services Pvt. Ltd. Vs. ACIT in ITA No. 6313/Mum/2012 dated 16.11.2016 (iv) Westlife Development Ltd. Vs. Pr.CIT in ITA No.688/Mum/2016 6. We have heard both the parties, perused the orders of the authorities below and the decisions relied on. The Coordinate Bench in the case of Siemens Technology Services Pvt. Ltd…

DCIT Cen Cir 4(4) Cen RG 4, Mumbai vs. Nahar Enterprises, Mumbai

ITA 3574/MUM/2015[2012-13]Status: DisposedITAT Mumbai07 Apr 2017AY 2012-13

Bench: Shri C.N. Prasad, Jm & Shri Rajesh Kumar, Am

For Appellant: Sarvshree Vimal Punmiya, KetanFor Respondent: Shri Anand Mohan
Section 143(3)Section 801B(10)Section 80I

…आयकर अपीऱीय अधिकरण, म ुंबई न्यायपीठ “जी” म ुंबई IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI श्री सी. एन.प्रसाद, न्याययक सदस्य एवं श्री राजेश कुमार, ऱेखा सदस्य के समक्ष BEFORE SHRI C.N. PRASAD, JM AND SHRI RAJESH KUMAR, AM ITA NO.2853 to 2855/Mum/2015 (ननधधायण वषा / Assessment Years: 2010-11 to 2012-13) M/s Nahar Enterprises, Dy. Commissioner of Income B-1 Mahalaxmi Chambers, Tax (OSD-1) Central Range-7, फनधभ/ 22,Bhulabhai Desai Road, Mumbai Vs. Mahalaxmi, Mumbai-400026 ITA NO.3572 to 3574/Mum/2015 (ननधधायण वषा / Assessment Years: 2010-11 to 2012-13) Dy. Commissioner of Income M/s Nahar Enterprises, T…