City Corporation Ltd. v. ACIT

171 Taxmann.com 301High Court2025#10262 most cited

What is City Corporation Ltd. v. ACIT authority for?

A notice issued under section 148 of the Income-tax Act, 1961, in the name of a non-existent entity is bad in law. This is particularly relevant when the entity has merged with another company.

10

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2025 to 2025.

Also referred to as

City Corporation Ltd. vs. ACIT · section 148 · section 147 · notice in name of non-existent entity · bad in law · amalgamation · merger

Sections most often in play

Section 143(2)Section 32Section 142(1)Section 143(3)Section 292BSection 133(6)Section 139(1)Section 148

Issues it is cited on

section 35ddasection 80ia(4)(iii)section 35(1)(iv)section 2(31)section 35(1)section 43(1)csr expendituresection 292bweighted deductionsection 35(2ab)section 80camalgamation

Judgments citing City Corporation Ltd. v. ACIT

Nilons Enterprises Pvt. Ltd, Pune vs. Jcti Range 2, Pune

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 1267/PUN/2025[2016-17]Status: DisposedITAT Pune29 Dec 2025AY 2016-17

Bench: SHRI R. K. PANDA (Vice President), SHRI VINAY BHAMORE (Judicial Member)

For Appellant: Shri Nikhil S. PathakFor Respondent: Smt. N. C. Shilpa
Section 142(1)Section 143(1)Section 143(3)Section 269TSection 271E

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA No.1267/PUN/2025 िनधा"रण वष" / Assessment Year : 2016-17 Nilons Enterprises Pvt. Ltd., Vs. JCIT, Range-2, Pune. 6th Floor, Baner Biz Bay, Opp. Syngenta, Baner Road, Pune- 411045. PAN : AABCN8601N Appellant Respondent Assessee by : Shri Nikhil S. Pathak Revenue by : Smt. N. C. Shilpa Date of hearing 17.11.2025 : Date of pronouncement 29.12.2025 : आदेश / ORDER PER VINAY BHAMORE, JM: This appeal filed by the assessee is directed against the order dated 20.03.2…

DCIT Circle 2.3.1, Mumbai vs. Prestige Holiday Resorts Private Limited, Mumbai

In the result, ground no. 2 and 3 are

ITA 4162/MUM/2025[2016-17]Status: DisposedITAT Mumbai28 Oct 2025AY 2016-17

Bench: Shri Pawan Singh& Shri Arun Khodpia

Section 2(11)Section 2(22)(e)Section 253(3)Section 254(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER& SHRI ARUN KHODPIA, ACCOUNTANT MEMBER ITA No. 4161 & 4162/MUM/2025 (AYs: 2015-16 & 2016-17) (Physical hearing) DCIT, Circle 2(3)(1), Mumbai Prestige Holiday Resorts Private Limited, Jagdeep cottage 2nd Floor 552, Aayakar Bhavan, M.K. Road, Vs 4th Road, Khar West, Mumbai-400 020 Mumbai-400 053 PAN : AAACP5706F Appellant / Revenue Respondent / Assessee C.Os No. 204 & 205/Mum/2025 (Arising out of ITA No. 4161 & 4162/MUM/2025 (AYs: 2015-16 & 2016-17) (Physical hearing) Prestige Holiday Resorts Private DCIT, Circle 2(3)(…

DCIT Circle 2.3.1, Mumbai vs. Prestige Holiday Resorts Private Limited, Mumbai

In the result, ground no. 2 and 3 are

ITA 4161/MUM/2025[2015-16]Status: DisposedITAT Mumbai28 Oct 2025AY 2015-16

Bench: Shri Pawan Singh& Shri Arun Khodpia

Section 2(11)Section 2(22)(e)Section 253(3)Section 254(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER& SHRI ARUN KHODPIA, ACCOUNTANT MEMBER ITA No. 4161 & 4162/MUM/2025 (AYs: 2015-16 & 2016-17) (Physical hearing) DCIT, Circle 2(3)(1), Mumbai Prestige Holiday Resorts Private Limited, Jagdeep cottage 2nd Floor 552, Aayakar Bhavan, M.K. Road, Vs 4th Road, Khar West, Mumbai-400 020 Mumbai-400 053 PAN : AAACP5706F Appellant / Revenue Respondent / Assessee C.Os No. 204 & 205/Mum/2025 (Arising out of ITA No. 4161 & 4162/MUM/2025 (AYs: 2015-16 & 2016-17) (Physical hearing) Prestige Holiday Resorts Private DCIT, Circle 2(3)(…

Deputy Commissioner of Income Tax, Circle-1, Aurangabad vs. Endurance Technoligies Limited, Aurangabad

In the result, all the appeals filed by the Revenue are dismissed

ITA 506/PUN/2025[2015-16]Status: DisposedITAT Pune25 Aug 2025AY 2015-16

Bench: Shri R. K. Panda & Ms. Astha Chandrasr No 1

For Appellant: S/Shri Nikhil Pathak andFor Respondent: S/Shri Amol Khairnar, CIT-DR and
Section 143(1)Section 143(2)Section 143(3)Section 147Section 148Section 271(1)(c)Section 35Section 35(1)Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND MS. ASTHA CHANDRA, JUDICIAL MEMBER Sr No 1 ITA No. 1657/PUN/2024 Appellant DCIT, Circle-1, Aurangabad Respondent Endurance Technologies Limited (earlier High Technology Transmission Systems India Pvt. Ltd.) E 92, Waluj, Ranjangaon (S), Bajaj Nagar, MIDC, Waluj SO, Aurangabad - 431136 PAN: AAACE7066P A.Y. 2011-12 2 1659/PUN/2024 -do- -do- 2012-13 3 1683/PUN/2024 -do- -do- 2013-14 4 1660/PUN/2024 -do- Endurance Technologies Limited E 92, Waluj, Ranjangaon (S), Bajaj Nagar, MIDC, Waluj SO, Aurangabad - 431136 PAN: A…

Deputy Commissioner of Income Tax, Circle-1, Aurangabad vs. Endurance Technologies Limited, Aurangabad

In the result, all the appeals filed by the Revenue are dismissed

ITA 1663/PUN/2024[2018-19]Status: DisposedITAT Pune25 Aug 2025AY 2018-19

Bench: Shri R. K. Panda & Ms. Astha Chandra

For Appellant: S/Shri Nikhil Pathak andFor Respondent: S/Shri Amol Khairnar, CIT-DR and
Section 143(1)Section 143(2)Section 143(3)Section 147Section 148Section 271(1)(c)Section 35Section 35(1)Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND MS. ASTHA CHANDRA, JUDICIAL MEMBER Sr No ITA No. Appellant Respondent AY. 1 1657/PUN/2024 | DCIT, Circle-1, Endurance Technologies 2011-12 Aurangabad Limited (earlier High Technology Transmission Systems India Pvt. Ltd.) E 92, Waluj, Ranjangaon (S), Bajaj Nagar, MIDC, Waluj SO, Aurangabad — 431136 PAN: AAACE7066P 2 1659/PUN/2024 -do- -do- 2012-13 3 1683/PUN/2024 -do- -do- 2013-14 4 1660/PUN/2024 -do- Endurance Technologies 2014-15 Limited E 92, Waluj, Ranjangaon (S), Bajaj Nagar, MIDC, Waluj SO, Aurangaba…

Deputy Commissioner of Income Tax, Circle-1, Aurangabad vs. Endurance Technologies Limited, Aurangabad

In the result, all the appeals filed by the Revenue are dismissed

ITA 1661/PUN/2024[2016-17]Status: DisposedITAT Pune25 Aug 2025AY 2016-17

Bench: Shri R. K. Panda & Ms. Astha Chandra

For Appellant: S/Shri Nikhil Pathak andFor Respondent: S/Shri Amol Khairnar, CIT-DR and
Section 143(1)Section 143(2)Section 143(3)Section 147Section 148Section 271(1)(c)Section 35Section 35(1)Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND MS. ASTHA CHANDRA, JUDICIAL MEMBER Sr No ITA No. Appellant Respondent AY. 1 1657/PUN/2024 | DCIT, Circle-1, Endurance Technologies 2011-12 Aurangabad Limited (earlier High Technology Transmission Systems India Pvt. Ltd.) E 92, Waluj, Ranjangaon (S), Bajaj Nagar, MIDC, Waluj SO, Aurangabad — 431136 PAN: AAACE7066P 2 1659/PUN/2024 -do- -do- 2012-13 3 1683/PUN/2024 -do- -do- 2013-14 4 1660/PUN/2024 -do- Endurance Technologies 2014-15 Limited E 92, Waluj, Ranjangaon (S), Bajaj Nagar, MIDC, Waluj SO, Aurangaba…

Deputy Commissioner of Income Tax, Circle-1, Aurangabad vs. Endurance Technologies Limited, Aurangabad

In the result, all the appeals filed by the Revenue are dismissed

ITA 1660/PUN/2024[2014-15]Status: DisposedITAT Pune25 Aug 2025AY 2014-15

Bench: Shri R. K. Panda & Ms. Astha Chandrasr No 1

Section 143(1)Section 143(2)Section 143(3)Section 147Section 148Section 271(1)(c)Section 35Section 35(1)Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND MS. ASTHA CHANDRA, JUDICIAL MEMBER Sr No 1 ITA No. 1657/PUN/2024 Appellant DCIT, Circle-1, Aurangabad Respondent Endurance Technologies Limited (earlier High Technology Transmission Systems India Pvt. Ltd.) E 92, Waluj, Ranjangaon (S), Bajaj Nagar, MIDC, Waluj SO, Aurangabad - 431136 PAN: AAACE7066P A.Y. 2011-12 2 1659/PUN/2024 -do- -do- 2012-13 3 1683/PUN/2024 -do- -do- 2013-14 4 1660/PUN/2024 -do- Endurance Technologies Limited E 92, Waluj, Ranjangaon (S), Bajaj Nagar, MIDC, Waluj SO, Aurangabad - 431136 PAN: A…

Dy Commissioner of Income Tax Circle 7 Pune, Pune vs. Kumar Housing Corporation Private Limited, Pune

In the result, both the appeals filed by the assessee are allowed and the appeal filed by the Revenue is dismissed

ITA 341/PUN/2025[2013-14]Status: DisposedITAT Pune18 Aug 2025AY 2013-14

Bench: Shri R. K. Panda & Ms. Astha Chandraassessment Year : 2013-14

For Appellant: Shri Nikhil S PathakFor Respondent: Shri Ramnath P Murkunde
Section 143(2)Section 32Section 36(1)(iii)

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND Ms. ASTHA CHANDRA, JUDICIAL MEMBER Assessment Year : 2013-14 Kumar Urban Development Pvt. Ltd. DCIT, Circle – 14, (Successor to Kumar Housing Pune Corporation Pvt. Ltd.) Vs. 2409, East Street Camp, Pune - 411001 PAN: AAACK7659N (Appellant) (Respondent) Assessment Year : 2013-14 DCIT, Circle – 14, Kumar Urban Development Pvt. Ltd. Pune (Successor to Kumar Housing Vs. Corporation Pvt. Ltd.) 2409, East Street Camp, Pune - 411001 PAN: AAACK7659N (Appellant) (Respondent) Assessment Year : 2014-15 Kumar Urban D…

Kumar Urban Development Pvt. Ltd (Successor Kumar Housing Corpn. Pvt Ltd), Pune vs. DCIT Circle 14, Pune

In the result, both the appeals filed by the assessee are allowed and the appeal filed by the Revenue is dismissed

ITA 2875/PUN/2024[2013-14]Status: DisposedITAT Pune18 Aug 2025AY 2013-14

Bench: Shri R. K. Panda & Ms. Astha Chandraassessment Year : 2013-14

For Appellant: Shri Nikhil S PathakFor Respondent: Shri Ramnath P Murkunde
Section 143(2)Section 32Section 36(1)(iii)

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND Ms. ASTHA CHANDRA, JUDICIAL MEMBER Assessment Year : 2013-14 Kumar Urban Development Pvt. Ltd. DCIT, Circle – 14, (Successor to Kumar Housing Pune Corporation Pvt. Ltd.) Vs. 2409, East Street Camp, Pune - 411001 PAN: AAACK7659N (Appellant) (Respondent) Assessment Year : 2013-14 DCIT, Circle – 14, Kumar Urban Development Pvt. Ltd. Pune (Successor to Kumar Housing Vs. Corporation Pvt. Ltd.) 2409, East Street Camp, Pune - 411001 PAN: AAACK7659N (Appellant) (Respondent) Assessment Year : 2014-15 Kumar Urban D…

Kumar Urban Development Pvt. Ltd (Successor Kumar Housing Corporation Pvt Ltd), Pune vs. DCIT Circle 14, Pune

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

ITA 2874/PUN/2024[2014-15]Status: DisposedITAT Pune18 Aug 2025AY 2014-15

Bench: Shri R. K. Panda & Ms. Astha Chandra

For Appellant: Shri Nikhil S PathakFor Respondent: Shri Ramnath P Murkunde
Section 143(2)Section 32Section 36(1)(iii)

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND Ms. ASTHA CHANDRA, JUDICIAL MEMBER ITA No.2875/PUN/2024 Assessment Year : 2013-14 Kumar Urban Development Pvt. Ltd. (Successor to Kumar Housing Corporation Pvt. Ltd.) 2409, East Street Camp, Pune 411001 PAN: AAACK7659N (Appellant) Vs. DCIT, Circle – 14, Pune (Respondent) ITA No.341/PUN/2025 Assessment Year : 2013-14 DCIT, Circle – 14, Pune Vs. Kumar Urban Development Pvt. Ltd. (Successor to Kumar Housing Corporation Pvt. Ltd.) 2409, East Street Camp, Pune - 411001 PAN: AAACK7659N (Appellant) (Respondent) ITA No…

City Corporation Ltd. v. ACIT (171 Taxmann.com 301) — Cited in 10 Judgments | BharatTax