CIT v. Micron Steels (P.) Ltd.

372 ITR 386High Court2015#4351 most cited

What is CIT v. Micron Steels (P.) Ltd. authority for?

A statutory notice issued in the name of a non-existent entity renders the entire assessment a nullity in the eyes of law.

27

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2016 to 2026.

Also referred to as

CIT v. Micron Steels · 372 ITR 386 · non-existent entity · statutory notice · nullity · assessment · Section 148 · reassessment · Section 148A

Sections most often in play

Section 143(3)Section 147Section 148Section 250Section 144Section 148A(b)Section 148A(d)Section 153A
Read the full judgment

Issues it is cited on

transferor companysection 170resulting companysection 2(31)section 39transferee companycarry forward of lossesscheme of arrangementsection 292bdemergeramalgamationsection 292

Judgments citing CIT v. Micron Steels (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

…t of the Delhi High Court in the case of Spice Infotainment Ltd. (supra), these appeals are dismissed and we decide the substantial questions of law in favour of the assessee and against the revenue.” 18. In the case of CIT V/s Micron Steels (P.) Ltd. [2015] 372 ITR 386 (Delhi), the Hon’ble High Court of Delhi has held as under : “The Revenue in these appeals claims to be aggrieved by the order of the Income-tax Appellate Tribunal ("the ITAT"), dated February 19, 2013. The Income-tax Appellate Tribunal had affirmed the order of the Commissioner of Income-tax (Appeals) who had set aside the block assessment of M…

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

…t of the Delhi High Court in the case of Spice Infotainment Ltd. (supra), these appeals are dismissed and we decide the substantial questions of law in favour of the assessee and against the revenue.” 18. In the case of CIT V/s Micron Steels (P.) Ltd. [2015] 372 ITR 386 (Delhi), the Hon’ble High Court of Delhi has held as under : “The Revenue in these appeals claims to be aggrieved by the order of the Income-tax Appellate Tribunal ("the ITAT"), dated February 19, 2013. The Income-tax Appellate Tribunal had affirmed the order of the Commissioner of Income-tax (Appeals) who had set aside the block assessment of M…

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

…t of the Delhi High Court in the case of Spice Infotainment Ltd. (supra), these appeals are dismissed and we decide the substantial questions of law in favour of the assessee and against the revenue.” 18. In the case of CIT V/s Micron Steels (P.) Ltd. [2015] 372 ITR 386 (Delhi), the Hon’ble High Court of Delhi has held as under : “The Revenue in these appeals claims to be aggrieved by the order of the Income-tax Appellate Tribunal ("the ITAT"), dated February 19, 2013. The Income-tax Appellate Tribunal had affirmed the order of the Commissioner of Income-tax (Appeals) who had set aside the block assessment of M…

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

…t of the Delhi High Court in the case of Spice Infotainment Ltd. (supra), these appeals are dismissed and we decide the substantial questions of law in favour of the assessee and against the revenue.” 18. In the case of CIT V/s Micron Steels (P.) Ltd. [2015] 372 ITR 386 (Delhi), the Hon’ble High Court of Delhi has held as under : “The Revenue in these appeals claims to be aggrieved by the order of the Income-tax Appellate Tribunal ("the ITAT"), dated February 19, 2013. The Income-tax Appellate Tribunal had affirmed the order of the Commissioner of Income-tax (Appeals) who had set aside the block assessment of M…

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

…t of the Delhi High Court in the case of Spice Infotainment Ltd. (supra), these appeals are dismissed and we decide the substantial questions of law in favour of the assessee and against the revenue.” 18. In the case of CIT V/s Micron Steels (P.) Ltd. [2015] 372 ITR 386 (Delhi), the Hon’ble High Court of Delhi has held as under : “The Revenue in these appeals claims to be aggrieved by the order of the Income-tax Appellate Tribunal ("the ITAT"), dated February 19, 2013. The Income-tax Appellate Tribunal had affirmed the order of the Commissioner of Income-tax (Appeals) who had set aside the block assessment of M…

ITO, Ooty vs. The Kilkotagiri Tea & Coffee Estates Company Ltd., Nilgiris

In the result, the appeal of the revenue stands dismissed

ITA 380/CHNY/2016[2012-13]Status: DisposedITAT Chennai23 Nov 2016AY 2012-13

Bench: Shri N.R.S. Ganesan & Shri D.S. Sunder Singh

For Appellant: Shri Supriyo Pal, JCITFor Respondent: Shri K.Raghu, C.A
Section 143(3)Section 159

…the assessing officer framed the assessment against the company which is not in existence on the date of the order. Therefore, the CIT(A) by placing its reliance on the judgment of the Delhi High Court in the case of CIT-II Vs. M/s.Micron Steels Pvt.Ltd. (372 ITR 386) found that merely because the assessee participated in the proceedings, that would be of no effect as there was no estoppel against law. 4. Referring to the judgment of the Delhi High Court in CIT vs. Dimension Apparels Ltd. reported in (2015) 370 ITR 288, the learned representative for the assessee submitted that the Delhi High Court found…

Commissioner of Income Tax(Central)-II vs. Spn Milk Products Industries Pvt. Ltd

ITA/511/2016HC Delhi08 Aug 2016

Bench: CASES PERTAINING TO SPL.DIVISION BENCHES

Section 260

…ee company – which was confirmed by the ITAT. The question of law sought to be urged is covered by several decisions of this court including Spice Entertainment Ltd. vs. CIT ITA No.475/2011 decided on 03.08.2011 and CIT vs. Micron Steels P. Ltd. (2015) 372 ITR 386 (Delhi). Given that the question of law is covered and further that as against the same assessee the revenue had suffered dismissal in a previous decision of this court for the previous assessment year in ITA No.239/2016, this court finds no merit in the appeal. The appeal along with the pending applications is consequently dismissed.…