Entertainment Ltd. v. Commr. of Service Tax, 2011 SCC OnLine Del 3210

Btl Industries Ltd, New Delhi vs. DCIT, Central Circle-II, Faridabad

In the result, appeals of the assessee are partly allowed

Bench: Shri Challa Nagendra Prasad & Shri S Rifaur Rahman

…with the issue at hand. 20.1 In Maruti Suzuki, the Supreme Court made the following observations with regard to the aforementioned judgements: "21. In Spice Entertainment [Spice Entertainment Ltd. v. Commr. of Service Tax, 2011 SCC OnLine Del 3210 : (2012) 280 ELT 43], a Division Bench of the Delhi High Court dealt with the question as to whether an assessment in the name of a company which has been amalgamated and has been dissolved is null and void or, whether the framing of an assessment in the name of such company is merely a procedural defect which can be cured. The High Court held that upon a notice unde…

Btl Industries Ltd, New Delhi vs. DCIT, Central Circle-II, Faridabad

In the result, appeals of the assessee are partly allowed

Bench: Shri Challa Nagendra Prasad & Shri S Rifaur Rahmanassessment Year: 2008-09 बनाम Btl Industries Ltd., Dcit, (Merged With & Now Known As Vs. Central Circle-Ii, M/S Btl Holding Co. Ltd.), Faridabad, C/O Srs Mall, Third Floor, Haryana. Sector-12, Faridabad, Haryana. Pan No.Aaccb0573C अपीलाथ" Appellant ""यथ"/Respondent &

…lt with the issue at hand. 20.1 In Maruti Suzuki, the Supreme Court made the following observations with regard to the aforementioned judgements: “21. In Spice Entertainment [Spice Entertainment Ltd. v. Commr. of Service Tax, 2011 SCC OnLine Del 3210 : (2012) 280 ELT 43] , a Division Bench of the Delhi High Court dealt with the question as to whether an assessment in the name of a company which has been amalgamated and has been dissolved is null and void or, whether the framing of an assessment in the name of such company is merely a procedural defect which can be cured. The High Court held that upon a notice und…

Ester Industries Ltd., New Delhi vs. ACIT, Delhi

In the result, appeals of the assessee are partly allowed

Bench: Shri Challa Nagendra Prasad & Shri S Rifaur Rahmanassessment Year: 2008-09 बनाम Btl Industries Ltd., Dcit, (Merged With & Now Known As Vs. Central Circle-Ii, M/S Btl Holding Co. Ltd.), Faridabad, C/O Srs Mall, Third Floor, Haryana. Sector-12, Faridabad, Haryana. Pan No.Aaccb0573C अपीलाथ" Appellant ""यथ"/Respondent &

…lt with the issue at hand. 20.1 In Maruti Suzuki, the Supreme Court made the following observations with regard to the aforementioned judgements: “21. In Spice Entertainment [Spice Entertainment Ltd. v. Commr. of Service Tax, 2011 SCC OnLine Del 3210 : (2012) 280 ELT 43] , a Division Bench of the Delhi High Court dealt with the question as to whether an assessment in the name of a company which has been amalgamated and has been dissolved is null and void or, whether the framing of an assessment in the name of such company is merely a procedural defect which can be cured. The High Court held that upon a notice und…

Pr. Commissioner of Income Tax-7, Delhi vs. Vedanta Ltd

Bench: CASES PERTAINING TO SPL.DIVISION BENCHES

…, a company which had been dissolved, was an error and technical lapse on the part of the respondent. No prejudice was caused.‖ 29. The decision in Spice Entertainment [Spice Entertainment Ltd. v. Commr. of Service Tax, 2011 SCC OnLine Del 3210 : (2012) 280 ELT 43] was distinguished with the following observations : (Skylight Hospitality case [Skylight Hospitality LLP v. CIT, 2018 SCC OnLine Del 7155 : (2018) 405 ITR 296], SCC OnLine Del para 19) ―19. Petitioner relies on Spice Infotainment v. CIT [ This judgment has also been referred to as Spice Infotainment Ltd. v. CIT, (2012) 247 CTR 500 (Del)].…

Aditya Sharma, New Delhi vs. ACIT Central Circle-19, New Delhi

In the result, appeals of the assessee are partly allowed

Bench: Shri Challa Nagendra Prasad & Shri S Rifaur Rahmanassessment Year: 2008-09 बनाम Btl Industries Ltd., Dcit, (Merged With & Now Known As Vs. Central Circle-Ii, M/S Btl Holding Co. Ltd.), Faridabad, C/O Srs Mall, Third Floor, Haryana. Sector-12, Faridabad, Haryana. Pan No.Aaccb0573C अपीलाथ" Appellant ""यथ"/Respondent &

…lt with the issue at hand. 20.1 In Maruti Suzuki, the Supreme Court made the following observations with regard to the aforementioned judgements: “21. In Spice Entertainment [Spice Entertainment Ltd. v. Commr. of Service Tax, 2011 SCC OnLine Del 3210 : (2012) 280 ELT 43] , a Division Bench of the Delhi High Court dealt with the question as to whether an assessment in the name of a company which has been amalgamated and has been dissolved is null and void or, whether the framing of an assessment in the name of such company is merely a procedural defect which can be cured. The High Court held that upon a notice und…

Aditya Sharma, New Delhi vs. ACIT Central Circle-19, New Delhi

In the result, appeals of the assessee are partly allowed

Bench: Shri Challa Nagendra Prasad & Shri S Rifaur Rahmanassessment Year: 2008-09 बनाम Btl Industries Ltd., Dcit, (Merged With & Now Known As Vs. Central Circle-Ii, M/S Btl Holding Co. Ltd.), Faridabad, C/O Srs Mall, Third Floor, Haryana. Sector-12, Faridabad, Haryana. Pan No.Aaccb0573C अपीलाथ" Appellant ""यथ"/Respondent &

…lt with the issue at hand. 20.1 In Maruti Suzuki, the Supreme Court made the following observations with regard to the aforementioned judgements: “21. In Spice Entertainment [Spice Entertainment Ltd. v. Commr. of Service Tax, 2011 SCC OnLine Del 3210 : (2012) 280 ELT 43] , a Division Bench of the Delhi High Court dealt with the question as to whether an assessment in the name of a company which has been amalgamated and has been dissolved is null and void or, whether the framing of an assessment in the name of such company is merely a procedural defect which can be cured. The High Court held that upon a notice und…

Aditya Sharma, New Delhi vs. ACIT Central Circle-19, New Delhi

In the result, appeals of the assessee are partly allowed

Bench: Shri Challa Nagendra Prasad & Shri S Rifaur Rahmanassessment Year: 2008-09 बनाम Btl Industries Ltd., Dcit, (Merged With & Now Known As Vs. Central Circle-Ii, M/S Btl Holding Co. Ltd.), Faridabad, C/O Srs Mall, Third Floor, Haryana. Sector-12, Faridabad, Haryana. Pan No.Aaccb0573C अपीलाथ" Appellant ""यथ"/Respondent &

…lt with the issue at hand. 20.1 In Maruti Suzuki, the Supreme Court made the following observations with regard to the aforementioned judgements: “21. In Spice Entertainment [Spice Entertainment Ltd. v. Commr. of Service Tax, 2011 SCC OnLine Del 3210 : (2012) 280 ELT 43] , a Division Bench of the Delhi High Court dealt with the question as to whether an assessment in the name of a company which has been amalgamated and has been dissolved is null and void or, whether the framing of an assessment in the name of such company is merely a procedural defect which can be cured. The High Court held that upon a notice und…

International Hospital Limited vs. DCIT Circle 12 (2)

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

…9:44:08 Signature Not Verified ITA 116/2023 & other connected matters Page 25 of 52 29. The decision in Spice Entertainment [Spice Entertainment Ltd. v. Commr. of Service Tax, 2011 SCC OnLine Del 3210 : (2012) 280 ELT 43] was distinguished with the following observations : (Skylight Hospitality case [Skylight Hospitality LLP v. CIT, 2018 SCC OnLine Del 7155 : (2018) 405 ITR 296] , SCC OnLine Del para 19) “19. Petitioner relies on Spice Infotainment v. CIT [ This judgment has also been referred to as Spice Infotainment Ltd. v. CIT, (2012) 247 CTR (Del) 500]…

Boeing India Pvt. Ltd (Successor to Boeing International Corporation India Private Limited), New Delhi vs. ACIT Circle- 4(2), New Delhi

In the result, the appeal is allowed as indicated above

Bench: Shri Saktijit Dey, Vice- & Shri Dr. Brr Kumarassessment Year: 2016-17

…th the issue at hand. 13 20.1 In Maruti Suzuki, the Supreme Court made the following observations with regard to the aforementioned judgements: “21. In Spice Entertainment [Spice Entertainment Ltd. v. Commr. of Service Tax, 2011 SCC OnLine Del 3210 : (2012) 280 ELT 43] , a Division Bench of the Delhi High Court dealt with the question as to whether an assessment Neutral Citation Number: 2023/DHC/001366 ITA 115/2019 Page 8 of 15 in the name of a company which has been amalgamated and has been dissolved is null and void or, whether the framing of an assessment in the name of such company is merely a procedural de…

S S S Glass P.Ltd, New Delhi vs. ITO, Ward-22(1), New Delhi

In the result, the assessee legal ground no

…at hand. 20.1 In Maruti Suzuki India Ltd. (supra), the Supreme Court made the following observations with regard to the aforementioned judgments: '21. In Spice Entertainment [Spice Entertainment Ltd. v. Commr. of Service Tax, 2011 SCC OnLine Del 3210 : (2012) 280 ELT 43], a Division Bench of the Delhi High Court dealt with the question as to whether an assessment in the name of a company which has been amalgamated and has been dissolved is null and void or, whether the framing of an assessment in the name of such company is merely a procedural defect which can be cured. The High Court held that upon a notice unde…

Genpact Infrastructure (Hyderabad) Pvt. Ltd., New Delhi vs. DCIT, New Delhi

In the result, appeal of the assessee is allowed

Bench: Shri N. K. Billaiya & Ms Suchitra Kamble

…vii) PCIT v. Transcend MT Services (P.) Ltd. (2019) 109 taxmann.com 421 (Del.) viii) DCIT vs. Mapsa Logistics (P.) Ltd. ITA Nos. 2666, 2667 & 2669/Del/2017 Tri. ix) V3S Infratech Ltd. vs. DCIT ITA Nos. 6514 & 6515/Del/2016 x) Spice Entertainment Ltd. vs. CIT 280 ELT 43 (Del) xi) CIT vs. Spice Infotainment Ltd. Civil Appeal 285 of 2014, Judgment dated November 2, 2017 (SC) xii) CIT vs. Dimension Apparels (P) Ltd. (2014) 370 ITR 288 8 xiii) PCIT vs. Maruti Suzuki India Limited (2017) 397 ITR 681 (Del) xiv) PCIT vs. Maruti Suzuki India Limited (SLP(C) Diary No. 14106 of 2018) xv) CIT vs. Micra India (P.) Ltd. (201…

Genpact India Pvt Ltd, Delhi vs. DCIT Circle-10(1), New Delhi

In the result, the appeal of the assessee is allowed

Bench: Ms Suchitra Kamble & Shri B. R. R. Kumargenpact India Pvt. Ltd. Vs Dcit 12A, Ground Floor, Prakash Deep Circle-10(1) Building, 7 Tolstoy Marg, C. R. Building, Ip Estate, New Delhi New Delhi Aabce4461B Pin: 110002 (Appellant) (Respondent)

…i) PCIT v. Transcend MT Services (P.) Ltd. (2019) 109 taxmann.com 421 (Del.) viii) DCIT vs. Mapsa Logistics (P.) Ltd. ITA Nos. 2666, 2667 & 2669/Del/2017 Tri. ix) V3S Infratech Ltd. vs. DCIT ITA Nos. 6514 & 6515/Del/2016 x) Spice Entertainment Ltd. vs. CIT 280 ELT 43 (Del) xi) CIT vs. Spice Infotainment Ltd. Civil Appeal 285 of 2014, Judgment dated November 2, 2017 (SC) xii) CIT vs. Dimension Apparels (P) Ltd. (2014) 370 ITR 288 xiii) PCIT vs. Maruti Suzuki India Limited (2017) 397 ITR 681 (Del) xiv) PCIT vs. Maruti Suzuki India Limited (SLP(C) Diary No. 14106 of 2018) xv) CIT vs. Micra India (P.) Ltd. (2…