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.

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

ITA 3573/MUM/2015[2011-12]Status: DisposedITAT Mumbai07 Apr 2017AY 2011-12

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…

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

ITA 3572/MUM/2015[2010-11]Status: DisposedITAT Mumbai07 Apr 2017AY 2010-11

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…

Nahar Enterprises, Mumbai vs. DCIT (OSD) Cen RG 7, Mumbai

ITA 2855/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…

Nahar Enterprises, Mumbai vs. DCIT (OSD) Cen RG 7, Mumbai

ITA 2854/MUM/2015[2011-12]Status: DisposedITAT Mumbai07 Apr 2017AY 2011-12

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…

Nahar Enterprises, Mumbai vs. DCIT (OSD) Cen RG 7, Mumbai

ITA 2853/MUM/2015[2010-11]Status: DisposedITAT Mumbai07 Apr 2017AY 2010-11

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…