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 366,315 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.

Valiant Glass Works P.Ltd, Mumbai vs. Asst CIT Cen Cir 38, Mumbai

In the result, appeal of the assessee is allowed for statistical purposes

ITA 1612/MUM/2013[2002-03]Status: DisposedITAT Mumbai27 Jul 2016AY 2002-03

Bench: Sri G. S. Pannu & Sri Sanjay Gargvaliant Glass Works Pvt. Vs. The Asst. Commissioner Of Ltd., C/O. Shankarlal Jain & Income Tax, Associates, 12, Engineer Central Circle-38, Mumbai Building, 265, Princess Street, Mumbai 400 002 Pan:Aaacv 1224 E Appellant .. Respondent

For Appellant: Shri S. L. Jain, ARFor Respondent: Shri G. M. Doss, (CIT& DR)

Section 132Section 143Section 143(2)Section 143(3)Section 148Section 153ASection 154Section 263Section 28Section 80

…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…

Westilife Development Ltd, Mumbai vs. Pr CIT 5, Mumbai

ITA 688/MUM/2016[2011-12]Status: DisposedITAT Mumbai24 Jun 2016AY 2011-12

Bench: Shri Amit Shukla () & Shri Ashwani Taneja (Acountant Member)

Section 143(3)Section 263

…, 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…