CLSA India (P.) Ltd. v. Dy. CIT

149 Taxmann.com 380High Court2023#10213 most cited
10

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2023 to 2026.

Sections most often in play

Section 143(3)Section 144Section 147Section 148Section 1961Section 159(2)(b)Section 210Section 250

Issues it is cited on

permanent account numberamalgamationsection 292bsection 292section 29section 142notice under section 148draft assessment orderreassessment proceedingssection 144section 15transfer

Judgments citing CLSA India (P.) Ltd. v. Dy. CIT

MRS. SUREKHA LEGAL REPRESENTATIVE OF LATE SHRI. DEVARAJ,BENGALURU vs. INCOME TAX OFFICER, WARD-7(2)(5), BANGALORE

In the result, appeal filed by the assessee is allowed

ITA 2419/BANG/2025[2018-19]Status: DisposedITAT Bangalore06 Mar 2026AY 2018-19

Bench: Shri Prashant Maharishi & Shri Keshav Dubeyassessment Year : 2018-19 Mrs. Surekha (Legal Representative Of Late Shri Devaraj, Since Dead) No.112, 1St Main, Ramarao Layout Vs. Ito Bsk 3Rd Phase, 3Rd Stage Ward 7(2)(5) Bengaluru 560 085 Bengaluru Pan No :Asvps2939R Appellant Respondent Appellant By : Sri Balachandran, A.R. Respondent By : Sri N. Balusamy, D.R. Date Of Hearing : 17.02.2026 Date Of Pronouncement : 06.03.2026

For Appellant: Sri Balachandran, A.RFor Respondent: Sri N. Balusamy, D.R
Section 143(2)Section 250

…ITA No.2419/Bang/2025 Mrs. Surekha (Legal Rep. of Late Shri Devaraj, since dead), Bengaluru IN THE INCOME TAX APPELLATE TRIBUNAL “A’’BENCH: BANGALORE BEFORE SHRI PRASHANT MAHARISHI, VICE PRESIDENT AND SHRI KESHAV DUBEY, JUDICIAL MEMBER Assessment Year : 2018-19 Mrs. Surekha (Legal Representative of Late Shri Devaraj, since dead) No.112, 1st Main, Ramarao Layout Vs. ITO BSK 3rd Phase, 3rd Stage Ward 7(2)(5) Bengaluru 560 085 Bengaluru PAN NO :ASVPS2939R APPELLANT RESPONDENT Appellant by : Sri Balachandran, A.R. Respondent by : Sri N. Balusamy, D.R. Date of Hearing : 17.02.2026 Date of Pronouncement : 06.03.2026 O…

JADAGADDER PAKKERAPPA, LEGAL HEIR SAROJAMMA,SHIKARIPURA vs. INCOME TAX OFFICER, WARD-1 & TPS,, SHIMOGA

In the result, appeal filed by the assessee is allowed

ITA 1406/BANG/2025[2016-17]Status: DisposedITAT Bangalore25 Feb 2026AY 2016-17

Bench: Shri Waseem Ahmed & Shri Keshav Dubeyassessment Year : 2016-17

For Appellant: Sri Varun Bhat, A.RFor Respondent: Sri Balusamy N., D.R
Section 142(1)Section 144Section 147Section 148Section 15Section 250

…ITA No.1406/Bang/2025 Jadagadder Pakkerappa, Shikaripura IN THE INCOME TAX APPELLATE TRIBUNAL “A’’BENCH: BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER Assessment Year : 2016-17 Jadagadder Pakkerappa Legal Heir: Sarojamma Tagagunda (Post) ITO Shikaripura (Tq) Vs. Ward 1 & TPS Karnataka 577 428 Shimoga PAN NO :BAXPP4539H APPELLANT RESPONDENT Appellant by : Sri Varun Bhat, A.R. Respondent by : Sri Balusamy N., D.R. Date of Hearing : 01.12.2025 Date of Pronouncement : 26.02.2026 O R D E R PER KESHAV DUBEY, JUDICIAL MEMBER: This appeal at the instance of the asse…

CAPGEMINI TECHNOLOGY SERVICES INDIA LIMITED (SUCCESSOR TO LIQUIDHUB INDIA PRIVATE LIMITED),PUNE vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 1(1), PUNE, PUNE

In the result, the Appeal filed by the Assessee is allowed

ITA 2753/PUN/2025[2020-21]Status: DisposedITAT Pune19 Jan 2026AY 2020-21

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपऩल सं. / Ita No.2753/Pun/2025 निर्धारण वषा / Assessment Year: 2020-21 Capgemini Technology V Assessment Unit, Services India S Income Tax Limited(Successor To Liquid Department. Hub India Private Limited), Plot No.14, Rajiv Gandhi Infotech Park, Hinjewadi, Phase Iii, Midc Sez, Village Man, Taluka Mulshi, District Pune – 411057. Pan: Aaacl8943J Appellant/ Assessee Respondent /Revenue Assessee By Shri Sudin Sabnis & Shri Siddhesh Khandalkar Revenue By Shri Madhukar Anand-Jcit(Through Virtual) Date Of Hearing 05/01/2026 Date Of Pronouncement 19/01/2026 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Is An Appeal Filed By The Assessee Against The Order Of Ld.Commissioner Of Income Tax(Appeal)[Nfac], Passed Under Section 250 Of The Income Tax Act, 1961 For The A.Y.2020-21 Dated 02.09.2025 Emanating From The Penalty Order Passed Under Section

Section 115JSection 143(3)Section 155Section 155(18)Section 18Section 250Section 270ASection 270A(6)(a)Section 40

…आयकर अपीलीय अधिकरण ”एस एम सी” न्यायपीठ पुणेमें। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “SMC” :: PUNE BEFORE DR.DIPAK P. RIPOTE, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपऩल सं. / ITA No.2753/PUN/2025 निर्धारण वषा / Assessment Year: 2020-21 Capgemini Technology V Assessment Unit, Services India s Income Tax Limited(Successor to Liquid Department. Hub India Private Limited), Plot No.14, Rajiv Gandhi Infotech Park, Hinjewadi, Phase III, MIDC SEZ, Village Man, Taluka Mulshi, District Pune – 411057. PAN: AAACL8943J Appellant/ Assessee Respondent /Revenue Assessee by Shri Sudin Sabnis…

DY. COMMISSIONER OF INCOME TAX-1(1)(1), AAYAKAR BHAWAN vs. BENNETT COLEMAN AND CO. LTD., SECOND FLOOR

Accordingly, Ground No.1 raised by the appellant is allowed

ITA 2185/MUM/2024[2018-19]Status: DisposedITAT Mumbai17 Dec 2024AY 2018-19

Bench: SHRI AMARJIT SINGH, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)

For Appellant: Shri Madhur Agarwal &For Respondent: Shri Kailash C. Kanojiya &
Section 143(2)Section 143(3)Section 144BSection 250Section 481

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI SHRI AMARJIT SINGH, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER Deputy Commissioner of Income Tax 1(1)(1), Mumbai 579, Aaykar Bhavan, M.K.Road, Mumbai – 400020, Maharashtra. …………. Appellant Vs Bennett Coleman & Co. Ltd. [Formerly known as Brand Equity Treaties Limited now amalgamated with M/s. Bennett Coleman & Co.Ltd.] Second Floor, The Time of India Building, Dr. D. N. Road, Fort, Mumbai – 400001, Maharashtra. …………. Respondent [PAN:AADCB5243Q] Appearance For the Respondent/Department : Shri Kailash C. Kanojiya & Ms. Kaveeta Punit Kaushik For th…

TRIBHOVANDAS BHIMJI ZAVERI LIMITED ,MUMBAI vs. ASSTT. COMMISSIONER OF INCOME TAX -18(30, MUMBAI

In the result, appeal of the assessee is allowed

ITA 3698/MUM/2024[2010-11]Status: DisposedITAT Mumbai19 Nov 2024AY 2010-11

Bench: Shri Anikesh Banerjee & Shri Girish Agrawal

For Respondent: Shri Nitesh Joshi, CA and
Section 143(3)Section 147

…IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH MUMBAI BEFORE SHRI ANIKESH BANERJEE, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA No. 3698/MUM/2024 Assessment Year: 2010-11 Tribhovandas Bhimji Zaveri Ltd., 241/243, Zaveri Bazar, Kalbadevi, Mumbai – 400 002 (PAN : AACCT7182P) (Assessee) Assistant Commissioner of Vs. Income Tax – 18(30), Mumbai (Respondent) Present for: Assessee Revenue : Shri Nitesh Joshi, CA and Shri Manoj Dixit, CA : Shri P.D. Chougule, Sr. DR Date of Hearing : 04.09.2024 Date of Pronouncement : 19.11.2024 ORDER PER GIRISH AGRAWAL, ACCOUNTANT MEMBER: This appeal filed by the as…

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

…ITA 116/2023 & other connected matters Page 1 of 52 * IN THE HIGH COURT OF DELHI AT NEW DELHI % Judgment reserved on: September 11, 2024 Judgment pronounced on September 26, 2024 + ITA 116/2023 INTERNATIONAL HOSPITAL LIMITED .....Appellant Through: Mr. Simran Mehta, Advocate. versus DCIT CIRCLE 12 (2) .....Respondent Through: Mr. Gaurav Gupta, SSC along with Mr. Shivendra Singh and Mr. Yojit Pareek, JSCs. + W.P.(C) 13807/2022 RELIGARE ENTERPRISES LIMITED (AS SUCCESSOR-IN- INTEREST OF RELIGARE SECURITIE…

GRIFFIN MARINE TRAVEL PRIVATE LIMITED (AMALGAMATED WITH INSTONE INDIA PRIVATE LIMITED),MUMBAI vs. ACIT CIRCLE (1)(1), MUMBAI

In the result, the appeal of the assessee for AY 2015-16 is allowed

ITA 4197/MUM/2023[2015-16]Status: DisposedITAT Mumbai10 Sept 2024AY 2015-16

Bench: Shri Anikesh Banerjee, Jm & Ms Padmavathy S, Am

For Appellant: Shri Kumar Kale, Adv
Section 143(3)Section 147Section 148Section 210

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI ANIKESH BANERJEE, JM & MS PADMAVATHY S, AM I.T.A. No.4196/Mum/2023 (Assessment Year: 2013-14) I.T.A. No.4197/Mum/2023 (Assessment Year: 2015-16) Griffin Marine Travel Pvt. Ltd. Asstt. Commissioner of Income (Amalgamated with Instone India Tax, Circle-1(1), Room No. 607, 6th Floor, Pvt. Ltd.) 4/42, Der Deutsche Parkz, Vs. Subhas Nagar Road, Bhandup Wet, Aayakar Bhavan, M.K. Road, S.O. Mumbai-400078. Mumbai-400020. PAN : AAACG2764N Appellant) : Respondent) Appellant /Assessee by : Shri Kumar Kale, Adv. : Shri Swapnil Savant, JCIT Revenue / Responde…

GRIFFIN MARINE TRAVEL PRIVATE LIMITED (AMALGAMATED WITH INSTONE INDIA PRIVATE LIMITED),MUMBAI vs. ACIT CIRCLE(1)(1), MUMBAI

In the result, the appeal of the assessee for AY 2015-16 is allowed

ITA 4196/MUM/2023[2013-14]Status: DisposedITAT Mumbai10 Sept 2024AY 2013-14

Bench: Shri Anikesh Banerjee, Jm & Ms Padmavathy S, Am

For Appellant: Shri Kumar Kale, Adv
Section 143(3)Section 147Section 148Section 210

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI ANIKESH BANERJEE, JM & MS PADMAVATHY S, AM I.T.A. No.4196/Mum/2023 (Assessment Year: 2013-14) I.T.A. No.4197/Mum/2023 (Assessment Year: 2015-16) Griffin Marine Travel Pvt. Ltd. Asstt. Commissioner of Income (Amalgamated with Instone India Tax, Circle-1(1), Room No. 607, 6th Floor, Pvt. Ltd.) 4/42, Der Deutsche Parkz, Vs. Subhas Nagar Road, Bhandup Wet, Aayakar Bhavan, M.K. Road, S.O. Mumbai-400078. Mumbai-400020. PAN : AAACG2764N Appellant) : Respondent) Appellant /Assessee by : Shri Kumar Kale, Adv. : Shri Swapnil Savant, JCIT Revenue / Responde…

ABBOTT INDIA LTD,MUMBAI vs. ADDL CIT RG 7(2), MUMBAI

In the result appeal filed by the assessee for both the assessment years are allowed

ITA 2032/MUM/2014[2009-10]Status: DisposedITAT Mumbai12 Jul 2023AY 2009-10

Bench: Shri Prashant Maharishi, Am & Shri Narender Kumar Chaudhary, Jm Ita No. 2032/Mum/2014 (Assessment Year2009-10)

For Appellant: Shri Madhur Agrawal,ARFor Respondent: Shri Byomkesh Pradipta Kumar
Section 143(3)Section 144CSection 144C(13)

…IN THE INCOME TAX APPELLATE TRIBUNAL “K” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI NARENDER KUMAR CHAUDHARY, JM ITA No. 2032/MUM/2014 (Assessment Year2009-10) Abbott India Ltd. (as successor to ‘Solvey Pharma ACIT Range-7(2) India Ltd’) Aayakar Bhavan, Maharshi Suraj Prakash, 1 st Floor, 86, Vs. Karve Road, Shankar Ghanekar Marg, Mumbai-400020 Prabhadevi, Mumbai-400025 (Appellant) (Respondent) PAN No. AAACB5170B Assessee by : Shri Madhur Agrawal,AR Revenue by : Shri Byomkesh Pradipta Kumar Panda, DR Date of hearing: 15.06.2023 Date of pronouncement : 12.07.2023 O R D E R PER PRASHANT MAHARIS…

ABBOTT INDIA LTD.(SOLVAY PHARMA INDIA LTD),MUMBAI vs. ADDL.C.I.T. RG.7(2), MUMBAI

In the result appeal filed by the assessee for both the assessment years are allowed

ITA 7778/MUM/2012[2008-09]Status: DisposedITAT Mumbai12 Jul 2023AY 2008-09

Bench: Shri Prashant Maharishi, Am & Shri Narender Kumar Chaudhary, Jm Ita No. 2032/Mum/2014 (Assessment Year2009-10)

For Appellant: Shri Madhur Agrawal,ARFor Respondent: Shri Byomkesh Pradipta Kumar
Section 143(3)Section 144CSection 144C(13)

…IN THE INCOME TAX APPELLATE TRIBUNAL “K” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI NARENDER KUMAR CHAUDHARY, JM ITA No. 2032/MUM/2014 (Assessment Year2009-10) Abbott India Ltd. (as successor to ‘Solvey Pharma ACIT Range-7(2) India Ltd’) Aayakar Bhavan, Maharshi Suraj Prakash, 1 st Floor, 86, Vs. Karve Road, Shankar Ghanekar Marg, Mumbai-400020 Prabhadevi, Mumbai-400025 (Appellant) (Respondent) PAN No. AAACB5170B Assessee by : Shri Madhur Agrawal,AR Revenue by : Shri Byomkesh Pradipta Kumar Panda, DR Date of hearing: 15.06.2023 Date of pronouncement : 12.07.2023 O R D E R PER PRASHANT MAHARIS…