CIT v. Sony Mobile Communications Ind Pvt. Ltd. (Now

456 ITR 753High Court2023#15879 most cited
6

judgments rely on this decision, according to BharatTax’s citation analysis of 331,145 Indian tax judgments — from 2024 to 2025.

Sections most often in play

Section 143(3A)Section 153ASection 170(1)(a)Section 170(2)Section 292B

Issues it is cited on

section 170carry forward of lossestransferor companysection 143(3a)section 17section 292bamalgamationsection 292section 29faceless assessmentsection 153section 153a

Judgments citing CIT v. Sony Mobile Communications Ind Pvt. Ltd. (Now

DCIT CC 4(2), Mumbai vs. Birla Group Holdings Private Limited, Mumbai

In the result the appeals filed by the assessee for all

ITA 6373/MUM/2024[2014-15]Status: DisposedITAT Mumbai22 May 2025AY 2014-15

Bench: Smt. Beena Pillai () & Shri Omkareshwar Chidara ()

Section 170(1)(a)Section 292B

…were distinguished on above lines have and decision of Maruti Suzuki (supra) has been followed by quashing the orders passed in name of assessee not in existence. 1. CIT v. Sony Mobile Communications Ind Pvt. Ltd. (Now merged with Sony India Pvt. Ltd. [2023] 456 ITR 753 (Del. HC) - Distinguished Mahagun Realtors and followed Maruti Suzuki at Para 22 of pg no. 122 of LPB 2. Abbott India Ltd. (as successor to 'Solvey Pharma India Ltd") v. ACIT [2023] 202 ITD 287 (Mum. Trib.) - Distinguished Mahagun Realtors at Para 19 of pg no. 136 of LPB 3. DCIT v. SS Oral Hygiene Products Private Ltd (Now Merged With Colgate Pal…

DCIT CC 4(2), Mumbai vs. Birla Group Holdings Private Limited, Mumbai

In the result the appeals filed by the assessee for all

ITA 6371/MUM/2024[2012-13]Status: DisposedITAT Mumbai22 May 2025AY 2012-13

Bench: Smt. Beena Pillai () & Shri Omkareshwar Chidara ()

Section 170(1)(a)Section 292B

…were distinguished on above lines have and decision of Maruti Suzuki (supra) has been followed by quashing the orders passed in name of assessee not in existence. 1. CIT v. Sony Mobile Communications Ind Pvt. Ltd. (Now merged with Sony India Pvt. Ltd. [2023] 456 ITR 753 (Del. HC) - Distinguished Mahagun Realtors and followed Maruti Suzuki at Para 22 of pg no. 122 of LPB 9 ITA No. 6371,6368,6373,6353, 6369/Mum/2024; A.Y. 2014-15 Birla Group Holdings Private Limited 2. Abbott India Ltd. (as successor to 'Solvey Pharma India Ltd") v. ACIT [2023] 202 ITD 287 (Mum. Trib.) - Distinguished Mahagun Realtors at Para 19 o…

DCIT CC 4(2), Mumbai vs. Birla Group Holdings Private Limited, Mumbai

In the result the appeals filed by the assessee for all

ITA 6369/MUM/2024[2018-19]Status: DisposedITAT Mumbai22 May 2025AY 2018-19

Bench: Smt. Beena Pillai () & Shri Omkareshwar Chidara ()

Section 170(1)(a)Section 292B

…were distinguished on above lines have and decision of Maruti Suzuki (supra) has been followed by quashing the orders passed in name of assessee not in existence. 1. CIT v. Sony Mobile Communications Ind Pvt. Ltd. (Now merged with Sony India Pvt. Ltd. [2023] 456 ITR 753 (Del. HC) - Distinguished Mahagun Realtors and followed Maruti Suzuki at Para 22 of pg no. 122 of LPB 2. Abbott India Ltd. (as successor to 'Solvey Pharma India Ltd") v. ACIT [2023] 202 ITD 287 (Mum. Trib.) - Distinguished Mahagun Realtors at Para 19 of pg no. 136 of LPB 3. DCIT v. SS Oral Hygiene Products Private Ltd (Now Merged With Colgate Pal…

DCIT CC 4(2), Mumbai vs. Birla Group Holding Pvt Ltd, Mumbai

In the result the appeals filed by the assessee for all assessment years under consideration stands dismissed

ITA 6368/MUM/2024[2014-15]Status: DisposedITAT Mumbai22 May 2025AY 2014-15

Bench: Smt. Beena Pillai () & Shri Omkareshwar Chidara ()

Section 170(1)(a)Section 292B

…were distinguished on above lines have and decision of Maruti Suzuki (supra) has been followed by quashing the orders passed in name of assessee not in existence. 1. CIT v. Sony Mobile Communications Ind Pvt. Ltd. (Now merged with Sony India Pvt. Ltd. [2023] 456 ITR 753 (Del. HC) - Distinguished Mahagun Realtors and followed Maruti Suzuki at Para 22 of pg no. 122 of LPB 6369/Mum/2024; A.Y. 2014-15 Birla Group Holdings Private Limited 2. Abbott India Ltd. (as successor to 'Solvey Pharma India Ltd") v. ACIT [2023] 202 ITD 287 (Mum. Trib.) - Distinguished Mahagun Realtors at Para 19 of pg no. 136 of LPB 3. DCIT v.…

DCIT CC 4(2), Mumbai vs. Birla Group Holdings Private Limited, Mumbai

In the result the appeals filed by the assessee for all

ITA 6353/MUM/2024[2017-18]Status: DisposedITAT Mumbai22 May 2025AY 2017-18

Bench: Smt. Beena Pillai () & Shri Omkareshwar Chidara ()

Section 170(1)(a)Section 292B

…were distinguished on above lines have and decision of Maruti Suzuki (supra) has been followed by quashing the orders passed in name of assessee not in existence. 1. CIT v. Sony Mobile Communications Ind Pvt. Ltd. (Now merged with Sony India Pvt. Ltd. [2023] 456 ITR 753 (Del. HC) - Distinguished Mahagun Realtors and followed Maruti Suzuki at Para 22 of pg no. 122 of LPB 9 2. Abbott India Ltd. (as successor to 'Solvey Pharma India Ltd") v. ACIT [2023] 202 ITD 287 (Mum. Trib.) - Distinguished Mahagun Realtors at Para 19 of pg no. 136 of LPB 3. DCIT v. SS Oral Hygiene Products Private Ltd (Now Merged With Colgate…

International Hospital Limited vs. DCIT Circle 12 (2)

ITA/116/2023HC Delhi26 Sept 2024

Bench: HON'BLE MR. JUSTICE RAVINDER DUDEJA,HON'BLE MR. JUSTICE YASHWANT VARMA

…iction post- merger.  The present case admittedly falls under Category I and is squarely covered by the law laid down in the case of PCIT v. Maruti Suzuki India Ltd.: [2019] 416 ITR 613 (SC) and CIT vs Sony Mobile Communications Ind (P.) Ltd. : [2023] 456 ITR 753 (Del) as impugned orders have been passed by the AO/ TPO on the non-existent entity despite numerous intimations being filed by the Petitioner with AO/ TPO at various intervals intimating about the factum of merger. 71. WP(C) No.13862/2021 2017-18 w.e.f. 01.04.2016 - 02.08.2018 19.11.2018 Statutory notice u/s 148 - 28.03.202…