How many judgments cite CIT v. Micra India (P) Ltd.?

42 judgments on BharatTax cite CIT v. Micra India (P) Ltd. (231 Taxmann 809), spanning 2016 to 2026.

Which sections of the Income Tax Act does CIT v. Micra India (P) Ltd. come up under?

It is most often cited in judgments turning on Section 148, Section 143(3), Section 147, Section 153A, Section 250, Section 292B.

CIT v. Micra India (P) Ltd.

231 Taxmann 809High Court2015#2817 most cited

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

An assessment order passed against a transferor company that has ceased to exist due to amalgamation or demerger is non est in the eyes of law and void, as this constitutes a jurisdictional error not curable under Section 292B of the Income-tax Act.

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2016 to 2026.

Also referred to as

CIT v. Micra India (P) Ltd. · Section 147 · Section 148 · Section 153A · Section 170 · Section 292B · amalgamation · demerger · transferor company · non-existent entity · non est assessment · jurisdictional error

Also reported as

57 Taxmann.com 163

Sections most often in play

Section 148 Section 143(3)Section 147 Section 153A Section 250 Section 292B Section 144 Section 144C

Issues it is cited on

transferor company section 170 resulting company section 2(31)section 39 transferee company scheme of arrangement carry forward of losses section 292b doctrine of merger amalgamation demerger

Judgments citing CIT v. Micra India (P) Ltd.

Hcl Infosystems Ltd, New Delhi vs. DCIT Circle-25(2), New Delhi

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

ITA 8055/DEL/2019[2006-07]Status: DisposedITAT Delhi09 Apr 2026AY 2006-07

Bench: Shri S Rifaur Rahman & Shri Vimal Kumarhcl Infosystems Ltd Vs. Dcit 806, 96, Nehru Place, Circle-25(2) South Delhi 110019 New Delhi "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aaach 2420 C Appellant .. Respondent

For Appellant: Sh. Deepesh Jain, Adv. &For Respondent: Ms. Harpreet Kaur Hansra, Sr. DR

Section 143(2)Section 143(3)Section 144Section 250Section 68

…P a g e | 1 HCL Infosystems Ltd. (AY 2006-07) IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH, DELHI BEFORE SHRI S RIFAUR RAHMAN, ACCOUNTANT MEMBER & SHRI VIMAL KUMAR, JUDICIAL MEMBER HCL Infosystems Ltd Vs. DCIT 806, 96, Nehru Place, Circle-25(2) South Delhi 110019 New Delhi "थायीलेखासं./जीआइआरसं./PAN/GIR No: AAACH 2420 C Appellant .. Respondent Appellant by : Sh. Deepesh Jain, Adv. & Sh. Shivam Gupta, CA Respondent by : Ms. Harpreet Kaur Hansra, Sr. DR Date of Hearing 29.01.2026 Date of Pronouncement 09.04.2026 O R D E R PER VIMAL KUMAR, JM: The appeal filed by the assesse is against the order dated 16…

Sfdc Ireland Limited, Delhi vs. Deputy Commissioner of Income-Tax- 3(1)(1) Intl Tax, Delhi

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

ITA 1475/DEL/2025[2022-23]Status: DisposedITAT Delhi02 Sept 2025AY 2022-23

Bench: Shri Vikas Awasthy & Shri Avdhesh Kumar Mishra

Section 143(2)Section 143(3)Section 144C(13)Section 144C(5)Section 153

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D’: NEW DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND SHRI AVDHESH KUMAR MISHRA, ACCOUNTANT MEMBER ITA No.1475/Del./2025, A.Y. 2022-23 SFDC Ireland Limited Dy. Commissioner of C/o. MNK and Associates Income Tax-3(1)(1), Company Secretaries, Vs. International Tax, G-41, Ground Floor, Circle-3(1)(1), Int. Tax, West Patel Nagar, New Delhi Civic Centre, Minto Road, PAN: ABLCS0234R New Delhi (Appellant) (Respondent) Appellant by Sh. Ravi Sharma, CA & Sh. Harmeet Singh, CA Respondent by Shri Nikhil Kumar Govila, CIT-DR Date of Hearing 02/09/2025 Date of Prono…

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

…आयकर अपीलीय अधिकरण, जयपुर न्यायपीठ, जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR डा० एस. सीतालक्ष्मी, न्यायिक सदस्य एवं श्री गगन गोयल, लेखा सदस्य, के समक्ष BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI GAGAN GOYAL, AM आयकर अपील सं./ITA No. 170/JPR/2024 निर्धारण वर्ष / Assessment Year : 2010-11 Aksh Optifibre Limited A-25, Mohan Co-operative Industrial Estate, Mathura Road, New Delhi. बनाम | The ACIT, Vs. Circle-2, Alwar. स्थायीलेखा सं. / जीआईआर सं./PAN/GIR No.: AAACA0062F अपीलार्थी / Appellant प्रत्यर्थी / Respondent निर्धारिती की ओरसे / Assesseeby : Shri Akul Agarwal, C.A. (thr. V.C.) राजस्व क…

Adani Power Ltd. (Previously Known As Adani Power Maharashtra Limited Now Amalgamated With Adani Power Ltd.), Ahmedabad vs. The PCIT, Ahmedabad-1, Ahmedabad

In the result, assessee’s appeal challenging the validity of 263 order passed in the name of a non-existent entity is hereby allowed

ITA 453/AHD/2023[2018-19]Status: DisposedITAT Ahmedabad23 Jan 2025AY 2018-19

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

For Appellant: Shri Biren Shah on behalf of Shri ManishFor Respondent: Shri Prathvi Raj Meena, CIT DR

Section 263Section 37(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE SMT. ANNAPURNA GUPTA, ACCOUNTANT MEMBER & SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. No.453/Ahd/2023 (Assessment Year: 2018-19) Adani Power Ltd., Vs. Principal Commissioner of (Previously known as Adani Power Income Tax, Maharashtra Ltd. now amalgamated Ahmedabad-1 with Adani Power Ltd.), 1, Adani House, Nr. Mithakhali Six Roads, Navrangpura, Ahmedabad- 380009 [PAN No.AABCA2957L] (Appellant) .. (Respondent) Appellant by : Shri Biren Shah on behalf of Shri Manish J Shah, A.R. Respondent by: Shri Prathvi Raj Meena, CIT DR Date of Hearing 21.11…

DCIT-15(1)(2), Mumbai vs. Carron Investment Private Limited, Mumbai

In the result, the appeal by the Revenue is dismissed

ITA 4187/MUM/2023[2013-14]Status: DisposedITAT Mumbai11 Dec 2024AY 2013-14

Bench: Shri Om Prakash Kantshri Sandeep Singh Karhail

For Appellant: Shri Gautam ThakkarFor Respondent: Shri Krishnakumar, Sr.DR

Section 143(3)Section 147Section 148Section 250Section 292B

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI OM PRAKASH KANT, ACCOUNTANT MEMBER SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER ITA No. 4187/MUM/2023 Assessment Year 2013-14 DCIT, 15(1)(2), Room No.126B, 1st Floor, Aayakar Bhavan, M.K. Road, Mumbai - 400020 Maharashtra Appellant Carron Investment Private Limited, Gala No.213 A, Shreeji Industrial Estate, Subhash Lane, Plot No.4, Jogeshwari (East), Mumbai - 400060 Maharashtra v/s Respondent Assessee by : Shri Gautam Thakkar Revenue by : Shri Krishnakumar, Sr.DR Date of Hearing – 01/10/2024 Date of Order – 11/12/2024 ORDER PER SANDEEP SINGH KARHA…

Income Tax Officer Ward 6(2)(1), Mumbai, Income Tax Office vs. Essar Power Jamnagar Limited, Mumbai

ITA 2463/MUM/2024[2011-12]Status: DisposedITAT Mumbai19 Nov 2024AY 2011-12

Bench: Shri Anikesh Banerjee & Shri Girish Agrawalassessment Year: 2011-12 Income Tax Officer, Essar Power Jamnagar Ltd., Ward 6(2)(1), 11, Essar House, K.K. Marg, Vs. Mumbai Mahalaxmi, Mumbai – 400 034 (Pan : Aabce8921G) (Assessee) (Respondent) Present For: Assessee : Shri Vijay Mehta, Ca Revenue : Shri Biswanath Das, Cit, Dr Date Of Hearing : 05.09.2024 Date Of Pronouncement : 19.11.2024 O R D E R Per Girish Agrawal: This Appeal Filed By The Revenue Is Against The Order Of Ld. Cit(A), National Faceless Appeal Centre (Nfac), Delhi Vide Order No. Itba/Nfac/S/250/2023-24/1062839468(1), Dated 18.03.2024 Passed Against The Assessment Order By Income Tax Officer, Ward – 6(2)(4), U/S. 144 R.W.S. 147 Of The Income-Tax Act (Hereinafter Referred To As The “Act”), Dated 29.03.2016 For Assessment Year 2011-12. 2. Grounds Taken By The Revenue Are Reproduced As Under: "1. Whether On The Facts & In The Circumstances Of The Case, The Ld. Citia) Was Justified In Declaring The Assessment Order Passed As Nullity Without Considering The Fact That The Assessee Was In Existence When The Transactions Were Made? 2. "Whether On The Facts & Circumstances Of The Case, The Ld. Citia) Was Justified In Treating The Assessment Proceedings As Without Jurisdiction, Without Considering The Fact That The Reference Can Be Made For Revival Of Companies From The Date Of Strike Off, As Per The Instruction By The Cbdt Vide Letter Dated 29.12.2017?

For Appellant: Shri Vijay Mehta, CAFor Respondent: Shri Biswanath Das, CIT, DR

Section 144Section 148Section 560

…IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH MUMBAI BEFORE SHRI ANIKESH BANERJEE, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER Assessment Year: 2011-12 Income Tax Officer, Essar Power Jamnagar Ltd., Ward 6(2)(1), 11, Essar House, K.K. Marg, Vs. Mumbai Mahalaxmi, Mumbai – 400 034 (PAN : AABCE8921G) (Assessee) (Respondent) Present for: Assessee : Shri Vijay Mehta, CA Revenue : Shri Biswanath Das, CIT, DR Date of Hearing : 05.09.2024 Date of Pronouncement : 19.11.2024 O R D E R PER GIRISH AGRAWAL, ACCOUNTANT MEMBER: This appeal filed by the Revenue is against the order of Ld. CIT(A), National Faceles…

ITO, WD.9(1), Kolkata vs. M/S Maharaj Vincom Pvt. Ltd., Kolkata

ITA 35/KOL/2021[2009-10]Status: DisposedITAT Kolkata15 May 2024AY 2009-10

Bench: Shri Sanjay Garg & Dr. Manish Boradi.T.A. No.35/Kol/2021 Assessment Year: 2009-10 Ito, Ward-9(1), Kolkata……………….......................…...……………....Appellant Vs. M/S Maharaj Vincom Pvt. Ltd……............…..........................…..…..... Respondent 69, Jamunalal Bajaj Street, Kolkata- 700007. [Pan: Aafcm6496E] C.O. No.6/Kol/2023 (A/O I.T.A. No.35/Kol/2021) Assessment Year: 2009-10 M/S Maharaj Vincom Pvt. Ltd……............…..........................…....... Cross-Objector 69, Jamunalal Bajaj Street, Kolkata- 700007. [Pan: Aafcm6496E] Vs Ito, Ward-9(1), Kolkata …………..….......................…...……………....Respondent Appearances By: Shri Miraj D. Shah, Ar, Appeared On Behalf Of The Assessee. Shri Abhijit Kundu, Cit-Dr, Appeared On Behalf Of The Department. Date Of Concluding The Hearing : March 07, 2024 Date Of Pronouncing The Order : May 15, 2024 आदेश / Order संजय गग", "या"यक सद"य "वारा / Per Sanjay Garg: This Appeal By The Revenue & Corresponding Cross-Objection By The Assessee Have Been Preferred Against The Order Dated 08.09.2020 Of The Commissioner Of Income Tax (Appeals)-7, Kolkata (Hereinafter Referred To As The ‘Cit(A)’) Passed U/S 250 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’).

Section 143(1)Section 143(3)Section 147Section 250Section 263

…1, dated 03.08.2011 2. CIT v. Dimension Apparels P. Ltd. [370 ITR 288 (Del)] 3. I. K. Agencies P. Ltd. v CIT [347 ITR 664 (Cal)] 4. CIT v Express Newspapers Ltd. [40 ITR 38 (Mad)] 5. Judgment of Delhi High Court in the case of CIT v Micra India P. Ltd. (2015) 57 Taxmann.com 163 (Del) 6. Order of the Tribunal Mumbai Bench, in the case of Instant Holdings Ltd. ACIT in ITA no. 4593, 4748/Mum/2011 order dated 09.03.2016. 7. Order of the Tribunal Kolkata Bench, in the case of Emerald Company Ltd in ITA no. 428/Ko1/2015 order dated 13.01.2016 8. Judgment of Karnataka High Court in the case of CIT v Intel Techno India P…

ITO, Ward-6(1), Kolkata vs. M/S Daniel Commodities Pvt. Ltd., Kolkata

ITA 645/KOL/2020[2009-10]Status: DisposedITAT Kolkata07 May 2024AY 2009-10

Bench: Shri Sanjay Garg & Dr. Manish Boradi.T.A. No.645/Kol/2020 Assessment Year: 2009-10 Ito, Ward-6(1), Kolkata………..…….......................…...……………....Appellant Vs. M/S Daniel Commodities Pvt. Ltd…..........…..........................…..…..... Respondent 6, Lyons Range, Kolkata – 1. [Pan: Aaccd9344F] C.O. 4/Kol/2023 (A/O I.T.A. No.645/Kol/2020) Assessment Year: 2009-10 M/S Daniel Commodities Pvt. Ltd…………….....................…..…..... Cross-Objector 6, Lyons Range, Kolkata – 1. [Pan: Aaccd9344F] Vs Ito, Ward-6(1), Kolkata …………….......................…...……………....Respondent Appearances By: Shri Abhijit Kundu, Cit-Dr, Advocate, Appeared On Behalf Of The Department. Shri Miraj D. Shah, Ar, Appeared On Behalf Of The Assessee. Date Of Concluding The Hearing : February 23, 2024 Date Of Pronouncing The Order : May 07, 2024

Section 143(1)Section 144Section 147Section 148Section 151Section 250Section 263

…1, dated 03.08.2011 2. CIT v. Dimension Apparels P. Ltd. [370 ITR 288 (Del)] 3. I. K. Agencies P. Ltd. v CIT [347 ITR 664 (Cal)] 4. CIT v Express Newspapers Ltd. [40 ITR 38 (Mad)] Judgment of Delhi High Court in the case of CIT v Micra India P. 5. Ltd. (2015) 57 Taxmann.com 163 (Del) 6. Order of the Tribunal Mumbai Bench, in the case of Instant I.T.A. No.645/Kol/2020 & C.O. 4/Kol/2023 Assessment Year: 2009-10 M/s Daniel Commodities Pvt. Ltd Holdings Ltd. ACIT in ITA no. 4593, 4748/Mum/2011 order dated 09.03.2016. 7. Order of the Tribunal Kolkata Bench, in the case of Emerald Company Ltd in ITA no. 428/Ko1/2015…

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

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘D’ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI GAGAN GOYAL, ACCOUNTANT MEMBER ITA No.303/Mum/2023 (Assessment Year :2018-19) M/s. Patil Construction and Vs. Infrastructure Limited (M.B. Patil Constructions Limited since amalgamated) Flat No.02, Swadin Sadan 'C' Road Churchgate, Mumbai – 400 021 (Appellant) Deputy Commissioner of Income Tax-1(2)(1) Mumbai Aayakar Bhawan Mumbai Maharashtra (Respondent) PAN/GIR No.AAFCP4151P ITA No.98/Mum/2023 (Assessment Year :2018-19) Asst. Commissioner Vs. M/s. Patil Construction and Infrastructure Limited of Income Tax- 1(…

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

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘D’ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI GAGAN GOYAL, ACCOUNTANT MEMBER ITA No.303/Mum/2023 (Assessment Year :2018-19) M/s. Patil Construction and Vs. Deputy Infrastructure Limited (M.B. Patil Constructions Limited since amalgamated) Flat No.02, Swadin Sadan 'C' Road Churchgate, Mumbai – 400 021 (Appellant) Commissioner of Income Tax-1(2)(1) Mumbai Aayakar Bhawan Mumbai Maharashtra (Respondent) PAN/GIR No.AAFCP4151P .. ITA No.98/Mum/2023 (Assessment Year :2018-19) Asst. Commissioner Vs. M/s. Patil Construction and of Income Tax- 1(2)(1) Mumbai Aayakar…

Universal Comfort Products Limited, Mumbai vs. DCIT, Circle 8(3)(1), Mumbai

In the result, both the appeals filed by the assessee are allowed

ITA 499/MUM/2023[2017-18]Status: DisposedITAT Mumbai25 Oct 2023AY 2017-18

Bench: Shri S Rifaur Rahman, Am & Ms. Kavitha Rajagopal, Jm

For Appellant: Shri Nitesh JoshiFor Respondent: Shri Ashok Kumar Ambastha

Section 143(2)Section 250Section 80G

…IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH, MUMBAI BEFORE SHRI S RIFAUR RAHMAN, AM AND MS. KAVITHA RAJAGOPAL, JM ITA Nos. 498 & 499/Mum/2023 (Assessment Year: 2018-19 & 2017-18) Universal Comfort Products Limited DCIT, Circle-8(3)(1) (Since Amalgamated with Voltas Mumbai Limited) Voltas House A Block, 4th Floor, Vs. Dr. Babasaheb Ambedkar Road, Chinchpokli (E), Mumbai-400 033 PAN/GIR No. AAACU 4770 G (Appellant) : (Respondent) Assessee by : Shri Nitesh Joshi Revenue by : Shri Ashok Kumar Ambastha Date of Hearing : 18.08.2023 Date of Pronouncement : 25.10.2023 O R D E R Per Kavitha Rajagopal, J M: The ca…

Universal Comfort Products Limited (Since Amalgamated With Voltas Limited ), Mumbai vs. DCIT, Circle 8(3)(1), Mumbai

In the result, both the appeals filed by the assessee are allowed

ITA 498/MUM/2023[2018-19]Status: DisposedITAT Mumbai25 Oct 2023AY 2018-19

Bench: Shri S Rifaur Rahman, Am & Ms. Kavitha Rajagopal, Jm

For Appellant: Shri Nitesh JoshiFor Respondent: Shri Ashok Kumar Ambastha

Section 143(2)Section 250Section 80G

M/S. Siemens Healthcare Diagnostics Ltd., Baroda vs. The ACIT., Circle-4, Baroda

The appeals of the assessee are allowed

ITA 2881/AHD/2012[2008-09]Status: DisposedITAT Mumbai18 Jul 2023AY 2008-09

Bench: Shri B.R. Baskaran (Am) & Smt. Kavitha Rajagopal (Jm)

Section 292B

…IN THE INCOME TAX APPELLATE TRIBUNAL Mumbai “J” Bench, Mumbai. Before Shri B.R. Baskaran (AM) & Smt. Kavitha Rajagopal (JM) I.T.A. No. 2881/Ahd/2012 (A.Y. 2008-09) I.T.A. No. 1231/Ahd/2014 (A.Y. 2009-10) I.T.A. No. 1029/Ahd/2015 (A.Y. 2010-11) Vs. ACIT, Circle-4 Siemens Limited (Successor in interest to M/s. Baroda Siemens Healthcare Diagnostics Ltd.) Birla Aurora, level 21, Plot No. 1080 Dr. Annie Besant Road, Worli Mumbai-400 030. PAN : AAACB8542M (Appellant) (Respondent) I.T.A. No. 2579/Mum/2022 (A.Y. 2008-09) Vs. DCIT, Circle Siemens Limited (Successor in interest to M/s 8(2)(1) Siemens Healthcare Diagnos…

Ppg Coating India P. Ltd, Mumbai vs. DCIT Cir 13(1)(1), Mumbai

In the result, the appeal of the assessee is allowed

ITA 2168/MUM/2017[2012-13]Status: DisposedITAT Mumbai16 Jun 2023AY 2012-13

Bench: Shri Aby T. Varkey, Jm & Shri Amarjit Singh, Am आयकर अपील सं/ I.T.A. (Tp) No.2168/Mum/2017 (निर्धारण वर्ा / Assessment Year: 2012-13) Ppg Coatings India Pvt. बिधम/ Dcit, Circle-13(1)(1) Ltd. Mumbai Vs. (Now Merged With Ppg Asian Paints Pvt. Ltd.) The Centrium Phoenix Market City, Lbs, Marg, Kurla West, Mumbai- 400070. स्थधयी लेखध सं./जीआइआर सं./Pan/Gir No. : Aabcs4378K (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) Assessee By: Shri Percy Pardiwala Revenue By: Shri Samuel Pitta (Sr. Ar) सुनवाई की तारीख / Date Of Hearing: 02/05/2023 घोषणा की तारीख /Date Of Pronouncement: 16/06/2023 आदेश / O R D E R Per Aby T. Varkey, Jm: This Is An Appeal Preferred By The Assessee Against The Order Of The Assessing Officer Dated 25.01.2017 Pursuant To Dispute Resolution Panel (Drp)-02, Mumbai Passed 27.12.2016 Passed U/S 143(3) R.W.S. 144C(13) Of The Income Tax Act, 1961 (Hereinafter “The Act”). 2. At The Outset, The Ld. Senior Counsel For The Assessee Drew Our Attention To The Additional Grounds Of Appeal Raised By The Assessee, Which According To Him Is A Legal Issue & Which Need To Be Adjudicated First, Since If The Legal Issue Is Upheld Then, It Goes To The Root Of The Jurisdiction Of The Ao To Have Passed The Final Assessment Order. The Legal Issue Raised By Assessee Reads As Under;-

For Appellant: Shri Percy PardiwalaFor Respondent: Shri Samuel Pitta (Sr. AR)

Section 143(3)Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL “J” BENCH, MUMBAI BEFORE SHRI ABY T. VARKEY, JM AND SHRI AMARJIT SINGH, AM आयकर अपील सं/ I.T.A. (TP) No.2168/Mum/2017 (निर्धारण वर्ा / Assessment Year: 2012-13) PPG Coatings India Pvt. बिधम/ DCIT, Circle-13(1)(1) Ltd. Mumbai Vs. (now merged with PPG Asian Paints Pvt. Ltd.) The Centrium Phoenix Market City, LBS, Marg, Kurla West, Mumbai- 400070. स्थधयी लेखध सं./जीआइआर सं./PAN/GIR No. : AABCS4378K (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) Assessee by: Shri Percy Pardiwala Revenue by: Shri Samuel Pitta (Sr. AR) सुनवाई की तारीख / Date of Hearing: 02/05/2023 घोषणा की त…

ITO 23 (3)(2), Mumbai vs. Sandhya Enterprises, Mumbai

In the result, appeals filed by the Revenue are dismissed and appeal/cross objections filed by the assessee are allowed

ITA 7724/MUM/2019[2008-09]Status: DisposedITAT Mumbai28 Jun 2022AY 2008-09

Bench: Shri Aby T. Varkey, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

For Appellant: Shri Prakash JhunjhunwalaFor Respondent: Shri B.K. Bagchi

Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL “E"BENCH, MUMBAI BEFORE SHRI ABY T. VARKEY, HON'BLE JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER ITA NOs. 7723 & 7724/MUM/2019 (A.Y.2007-08 & 2008-09) Income Tax Officer – 23(3)(2) v. M/s. Sandhya Enterprises Room No. 119, 1st Floor 107, A-Wing, Rizvi Chamber Matru Mandir, Tardev Road Hill Road, Bandra (W) Mumbai – 400 007 Mumbai –400050 PAN: ACHFS3893C (Appellant) (Respondent) C.O.No. 65 & 66/MUM/2021 [ARISING OUT OF ITA NOs. 7723 & 7724/MUM/2019 (A.Y.2007-08 & 2008-09)] M/s. Sandhya Enterprises v. Income Tax Officer – 23(3)(2) 107, A-Wing, Rizvi Chamb…

ITO 23 (3)(2), Mumbai vs. Sandhya Enterprises, Mumbai

In the result, appeals filed by the Revenue are dismissed and appeal/cross objections filed by the assessee are allowed

ITA 7723/MUM/2019[2007-08]Status: DisposedITAT Mumbai28 Jun 2022AY 2007-08

Bench: Shri Aby T. Varkey, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

For Appellant: Shri Prakash JhunjhunwalaFor Respondent: Shri B.K. Bagchi

Section 148

Lakshmi Machine Works Ltd., Coimbatore vs. ACIT, Coimbatore

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

ITA 697/CHNY/2014[2009-10]Status: DisposedITAT Chennai22 Feb 2022AY 2009-10

Bench: Shri Mahavir Singhand Shri Manoj Kumar Aggarwalआयकर अपील सं./Ita No.: 697/Chny/2014 िनधा"रण वष" /Assessment Year: 2009-10 M/S. Lakshmi Machine Works The Acit, Ltd., V. Company Circle – Iv(2), (Amalgamated Company Of Lmw Coimbatore. Machinery Ltd W.E.F. 01.04.2012), S.R.K.V. Post, Perianaickenpalayam, Coimbatore – 641 020. Pan : Aaacl5244N (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri Vikram Vijayaraghavan, Advocate ""यथ" क" ओर से/Respondent By : Shri S. Palanikumar, Cit सुनवाई क" तार"ख/Date Of Hearing : 10.01.2022 घोषणा क" तार"ख/Date Of Pronouncement : 22.02.2022 आदेश /O R D E R Per Mahavir Singh, Vp: This Appeal By The Assessee Is Directed Against The Assessment Order Passed By Acit, Company Circle Iv(2), Coimbatore Passed U/S. 143(3) R.W.S. 144C Of The Income Tax Act, 1961 (Hereinafter The ‘Act’) In Pursuance Of Directions Of Dispute Resolution Panel, Chennai In F.No.Drp/Che/05/2013, Directions Dated 28.11.2013 For The Assessment Year 2009-10 Vide Order Dated 16.01.2014. I.T.A. No.697/Chny/2014 2 2. At The Outset, Ld.Counsel For The Assessee Drew Our Attention To Additional Grounds Raised Vide Letter Dated 25.01.2016. He Referred The Following Additional Grounds:- (I) The Impugned Order, U/S.143 R.W.S 144C Of The Income Tax Act, 1961 Dated 16.01.2014 On The Dissolved Company M/S. Rieter Lmw Machinery Limited, Is Opposed To Law & Ab Initio Void. (Ii) The Learned Drp, Ought To Have Quashed The Draft Order Of The Tpo, As The Company Stood Dissolved With Effect From 01.04.2012, As Per The Order Of The Hon’Ble High Court Of Madras Dated 26Th Day Of April 2013, A Copy Of Which Position Was Brought To The Notice Of The Drp, In The Facts & The Circumstances Of The Case & In Law.

For Appellant: Shri Vikram Vijayaraghavan, AdvocateFor Respondent: Shri S. Palanikumar, CIT

Section 143Section 143(3)Section 144C(11)

…आयकर अपीलीय अिधकरण, ‘डी’ "यायपीठ, चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH, CHENNAI "ी महावीर "संह, उपा"य" एवं "ी मनोज कुमार अ"वाल, लेखा सद"य के सम" BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENTAND SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.: 697/CHNY/2014 िनधा"रण वष" /Assessment Year: 2009-10 M/s. Lakshmi Machine Works The ACIT, Ltd., v. Company Circle – IV(2), (amalgamated company of LMW Coimbatore. Machinery Ltd w.e.f. 01.04.2012), S.R.K.V. Post, Perianaickenpalayam, Coimbatore – 641 020. PAN : AAACL5244N (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant by : S…

Pr Commissioner of vs. M/S Quantech Global Services Ltd

ITA/439/2018HC Karnataka04 Feb 2021

Bench: SATISH CHANDRA SHARMA,V SRISHANANDA

Section 143(2)Section 260Section 268

…1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 04TH DAY OF FEBRUARY, 2021 PRESENT THE HON'BLE MR. JUSTICE SATISH CHANDRA SHARMA AND THE HON'BLE MR. JUSTICE V.SRISHANANDA ITA NO.439/2018 BETWEEN: 1. PR. COMMISSIONER OF INCOME-1 TAX-7, BMTC COMPLEX, KORAMANGALA BANGALORE 2. THE ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE-16(3) BANGALORE …APPELLANTS (BY SRI.SANMATHI E.I., ADV.) AND: M/S.QUANTECH GLOBAL SERVICES LTD., (SINCE MERGED WITH WIPRO LTD.,) DODDAKANNELLI, SARJAPUR ROAD BENGALURU AAACQ0681N … RESPONDENT (BY SRI.S.GANE…

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

…1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘I-1’ NEW DELHI BEFORE SHRI N. K. BILLAIYA, ACCOUNTANT MEMBER AND MS SUCHITRA KAMBLE, JUDICIAL MEMBER I.T.A. No. 6587/DEL/2016 (A.Y 2008-09) (THROUGH VIDEO CONFERENCING) Genpact India Pvt. Ltd. Vs DCIT (Formerly Known as Empower Circle-10(1) Research Knowledge Services Pvt. New Delhi Ltd.) {(erstwhile Genpact India) (erstwhile Genpact Infrastructure (Hyderabad) Pvt. Ltd.)} DLF City, Phase V, Sector 53, (RESPONDENT) Gurgaon-122002, Haryana, India (APPELLANT) Appellant by Sh. Vishal Kalra, Adv & Ms. Reema Malik, Adv Respondent by Sh. M. Barnwal, Sr. DR…

M/S. Anjani Technoplast Ltd., New Delhi vs. DCIT, New Delhi

In the result, the appeal of the assessee is allowed

ITA 1865/DEL/2017[2007-08]Status: DisposedITAT Delhi14 Sept 2020AY 2007-08

Bench: Shri G.S. Pannu, Hon’Ble & Shri K.Narasimha Chary

Section 133ASection 143(3)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘A’ NEW DELHI BEFORE SHRI G.S. PANNU, HON’BLE VICE PRESIDENT & SHRI K.NARASIMHA CHARY, JUDICIAL MEMBER ITA No.-1865/Del/2017 (Assessment Year: 2007-08) Anjani Technoplast Ltd. Vs. DCIT G-126, Vikas Puri, Circle-2(2), Room No. 392, New Delhi. C.R. Building, New Delhi. PAN No. AACCA3104G Appellant Respondent Assessee by Shri Suresh Kumar Gupta, CA Revenue by Shri Rajesh Kumar, Sr. DR Date of hearing: 14.09.2020 Pronouncement on 14.09.2020 ORDER PER K. NARASIMHA CHARRY, J.M. Aggrieved by the order dated 08.02.2017 in appeal no. 235/2015- 16 passed by the Ld.…