How many judgments cite Dalmia Power Ltd. v. ACIT?

21 judgments on BharatTax cite Dalmia Power Ltd. v. ACIT (420 ITR 339), spanning 2020 to 2025.

Which sections of the Income Tax Act does Dalmia Power Ltd. v. ACIT come up under?

It is most often cited in judgments turning on Section 139(1), Section 143(3), Section 147, Section 148, Section 153A, Section 2(24)(xviii).

Dalmia Power Ltd. v. ACIT

420 ITR 339Supreme Court of India2020#5530 most cited

What is Dalmia Power Ltd. v. ACIT authority for?

Once a scheme of arrangement or amalgamation has been sanctioned by a competent court and due notice has been issued to the income tax department, the binding nature of the scheme cannot be challenged during its implementation, as it attains statutory force.

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2020 to 2025.

Also referred to as

Dalmia Power Ltd v ACIT · scheme of demerger and merger · binding nature of scheme · statutory force · appointed date · transferor company · transferee company · notice to income tax department · competent court

Sections most often in play

Section 139(1)Section 143(3)Section 147 Section 148 Section 153A Section 2(24)(xviii)Section 132(4)Section 153C

Read the full judgment

Issues it is cited on

section 2(42c)section 2(19aa)section 10(10c)section 11b section 80j(6a)section 50b section 2(24)(xviii)section 10ba convertible foreign exchange transferor company ready for use section 170

Judgments citing Dalmia Power Ltd. v. ACIT

Anant Raj Ltd., New Delhi vs. DCIT, Circle-2(2), New Delhi

The appeal is allowed partly as indicated above

ITA 4736/DEL/2017[2009-10]Status: DisposedITAT Delhi27 Nov 2020AY 2009-10

Bench: Shri Amit Shukla & Shri Prashant Maharishi

For Appellant: Shri Sanjay Goel, CIT-DRFor Respondent: Shri Vinod Kumar Bindal, CA; Ms

Section 143(3)Section 147Section 148Section 50

…the basis of equity, justice and the well settled law that only tax due can be collected as ingrained by the Constitution. The assessee placed its reliance on the judgment of the Hon’ble Supreme Court in Dalmia Power Ltd [2019] 112 taxmann.com 252 (SC)/[2020] 420 ITR 339 (SC) wherein it was held that the revised returns filed after the due date due to delay in sanction of scheme by the NCLT has to be accepted by the department and assessments have to be completed thereon. In Dalmia Power (supra), the NCLT order was the occasion to revise return but in the present case, the consent decree of the Hon’ble Jurisdicti…