CIT v. Spice Enfotainment Ltd.

12 ITR-OL 134Supreme Court of India2018#13320 most cited
7

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2022 to 2025.

Issues it is cited on

transferor companysection 292bamalgamationsection 292section 29cross objectionsection 143(2)notice under section 148transfersection 143personsection 148

Judgments citing CIT v. Spice Enfotainment Ltd.

STATE BANK OF INDIA (EARLIER KNOWN AS SBBJ),AJMER vs. INCOME TAX OFFICER(TDS), AJMER, AJMER

ITA 173/JPR/2025[2017-18]Status: DisposedITAT Jaipur27 May 2025AY 2017-18
For Appellant: Mrs. Apeksha Kalra, AdvocateFor Respondent: Shri Gautam Singh Choudhary, Addl. CIT-DR
Section 142Section 201Section 201(1)Section 250(6)Section 253(5)Section 292BSection 5

…ded that the proceedings initiated in the name of non-\nexisting entity is a substantive illegality and would not be procedural\nviolation of Section 292 (b) of the Act.”\nThe decision of Delhi High Court in the case of CIT Vs. Spice\nEnfotainment Ltd. (2018) 12 ITR-OL 134 observed that in its decision\nDelhi high court had held that assessment order passed against non-\nexisting company would be void. Such defect cannot be treated as\nprocedural defect and mere participation of appellant would be of no\neffect as there is no estoppel against law. Such a defect cannot be cured by\ninvoking provisions under sectio…

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

…resaid decision, has quoted an extract from its decision in\nSaraswati Industrial Syndicate Ltd. v. CIT [1990] 53 Taxman 92/186 ITR\n278. The Supreme Court has also referred to decision of Delhi high court in\nthe case of CIT v. Spice Infotainment Ltd. [2018] 12 ITR-OL 134 (SC) and\nobserved that in its decision, the Delhi high court had held that assessment\norder passed against non-existing company would be void. Such defect\ncannot be treated as procedural defect and mere participation of appellant\nwould be of no effect as there is no estoppel against law. Such a defect\ncannot be cured by invoking provisions…

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

…arnataka high court has held, if a statutory notice is issued in the name of non- existing entity, entire assessment would be nullity in the eye of law. It has also been so held by Delhi high court in the case of Pr. CIT Vs. 8 (1990) 186 ITR 278 (SC) 9 (2018) 12 ITR-OL 134 (SC) 10 (2015) 370 ITR 288 11 (2015) 59 taxmann.com 470/233 Taxman 120/372 ITR 386 (Del.) (Mag.) 12 (2015) 57 taxmann.com 163/231 Taxman 809 (Delhi) 13 (2016) 380 UTE 272 (Kar.) 16 / 18 WP. 950-2020 Nokia Solutions and Network India (P) Ltd.14 23. The Supreme Court in Spice Infotainment Ltd. Vs. CIT15 found that there is no reason to interfere…

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

…arnataka high court has held, if a statutory notice is issued in the name of non- existing entity, entire assessment would be nullity in the eye of law. It has also been so held by Delhi high court in the case of Pr. CIT Vs. 8 (1990) 186 ITR 278 (SC) 9 (2018) 12 ITR-OL 134 (SC) 10 (2015) 370 ITR 288 11 (2015) 59 taxmann.com 470/233 Taxman 120/372 ITR 386 (Del.) (Mag.) 12 (2015) 57 taxmann.com 163/231 Taxman 809 (Delhi) 13 (2016) 380 UTE 272 (Kar.) 16 / 18 WP. 950-2020 Nokia Solutions and Network India (P) Ltd.14 23. The Supreme Court in Spice Infotainment Ltd. Vs. CIT15 found that there is no reason to interfere…

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

…aforesaid decision, has quoted an extract from its decision in Saraswati Industrial Syndicate Ltd. v. CIT [1990] 53 Taxman 92/186 ITR 278. The Supreme Court has also referred to decision of Delhi high court in the case of CIT v. Spice Enfotainment Ltd. [2018] 12 ITR-OL 134 (SC) and observed that in its decision Delhi high court had held that assessment order passed against non-existing company would be void. Such defect cannot be treated as procedural defect and mere participation of appellant would be of no effect as there is no estoppel against law. Such a defect cannot be cured by invoking provisions under sec…

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

…s aforesaid decision, has quoted an extract from its decision in Saraswati Industrial Syndicate Ltd v. CIT [1990] 53 Taxman 92/186 ITR 278. The Supreme Court has also referred to decision of Delhi high court in the case of CIT v. Spice Enfotainment Ltd [2018] 12 ITR-OL 134 (SC) and observed that in its decision Delhi high court had held that assessment order passed against non- existing company would be void. Such defect cannot be treated as procedural defect and mere participation of appellant would be of no effect as there is no estoppel against law. Such a defect cannot be cured by invoking provisions under se…

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

…s aforesaid decision, has quoted an extract from its decision in Saraswati Industrial Syndicate Ltd v. CIT [1990] 53 Taxman 92/186 ITR 278. The Supreme Court has also referred to decision of Delhi high court in the case of CIT v. Spice Enfotainment Ltd [2018] 12 ITR-OL 134 (SC) and observed that in its decision Delhi high court had held that assessment order passed against non- existing company would be void. Such defect cannot be treated as procedural defect and mere participation of appellant would be of no effect as there is no estoppel against law. Such a defect cannot be cured by invoking provisions under se…

CIT v. Spice Enfotainment Ltd. (12 ITR-OL 134) — Cited in 7 Judgments | BharatTax