Genpact India Private Limited v. DCIT

419 ITR 440Supreme Court of India2019#6675 most cited

What is Genpact India Private Limited v. DCIT authority for?

An assessee can challenge their liability to be assessed under the Income Tax Act by filing an appeal under Section 246A, even if the specific order is not explicitly listed as appealable, provided the appeal is filed within the prescribed limitation period.

17

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2020 to 2025.

Also referred to as

Genpact India Private Limited v. DCIT · section 115O · section 246A · denial of liability · appealable order · dividend distribution tax · limitation · delay in filing appeal · section 90(2)

Sections most often in play

Section 143(3)Section 244ASection 246ASection 90(2)Section 115-OSection 115O
Read the full judgment

Issues it is cited on

section 115oddtsection 90(2)dividend distribution taxsection 244asection 246section 246asection 90section 24double taxationspeaking ordersection 115

Judgments citing Genpact India Private Limited v. DCIT

Hdfc Ergo General Insurance Company Limited, Mumbai vs. Deputy Commissioner of Income Tax, Central Circle 6(2), Mumbai

In the result, all the appeals by the assessee are allowed for statistical purpose

ITA 2869/MUM/2025[2017-18]Status: DisposedITAT Mumbai16 Jul 2025AY 2017-18

Bench: Shri Saktijit Dey, Vp & Shri Prabhash Shankar, Am

For Appellant: Shri Madhur AgrawalFor Respondent: Shri Hemanshu Joshi
Section 115Section 115OSection 143(3)Section 244ASection 90(2)

…hallenging the levy of DDT. In terms with the decision rendered by the Bangalore Bench of the Tribunal in case of JCIT vs. Texas Instruments (India) Pvt. Ltd. in IT(TP)A No. 525/Bang/2019 dated 23.02.2022, as also in the case of Genpact India vs. DCIT [2019] 419 ITR 440 (SC), the assessee filed fresh appeals before learned First Appellate Authority, specifically challenging levy of DDT u/s. 115O of the Act. However, such appeals were filed with delay of 2025 days. Being of the view that the appeals filed by the assessee are grossly barred by limitation and the assessee did not offer any satisfactory explanati…

Hdfc Ergo General Insurance Company Limited, Mumbai vs. Deputy Commissioner of Income Tax, Central Circle 6(2), Mumbai

In the result, all the appeals by the assessee are allowed for statistical purpose

ITA 2868/MUM/2025[2016-17]Status: DisposedITAT Mumbai16 Jul 2025AY 2016-17

Bench: Shri Saktijit Dey, Vp & Shri Prabhash Shankar, Am

For Appellant: Shri Madhur AgrawalFor Respondent: Shri Hemanshu Joshi
Section 115Section 115OSection 143(3)Section 244ASection 90(2)

…hallenging the levy of DDT. In terms with the decision rendered by the Bangalore Bench of the Tribunal in case of JCIT vs. Texas Instruments (India) Pvt. Ltd. in IT(TP)A No. 525/Bang/2019 dated 23.02.2022, as also in the case of Genpact India vs. DCIT [2019] 419 ITR 440 (SC), the assessee filed fresh appeals before learned First Appellate Authority, specifically challenging levy of DDT u/s. 115O of the Act. However, such appeals were filed with delay of 2025 days. Being of the view that the appeals filed by the assessee are grossly barred by limitation and the assessee did not offer any satisfactory explanati…

Hdfc Ergo General Insurance Company Limited, Mumbai vs. Deputy Commissioner of Income Tax, Central Circle 6(2), Mumbai

In the result, all the appeals by the assessee are allowed for statistical purpose

ITA 2867/MUM/2025[2015-16]Status: DisposedITAT Mumbai16 Jul 2025AY 2015-16

Bench: Shri Saktijit Dey, Vp & Shri Prabhash Shankar, Am

For Appellant: Shri Madhur AgrawalFor Respondent: Shri Hemanshu Joshi
Section 115Section 115OSection 143(3)Section 244ASection 90(2)

…hallenging the levy of DDT. In terms with the decision rendered by the Bangalore Bench of the Tribunal in case of JCIT vs. Texas Instruments (India) Pvt. Ltd. in IT(TP)A No. 525/Bang/2019 dated 23.02.2022, as also in the case of Genpact India vs. DCIT [2019] 419 ITR 440 (SC), the assessee filed fresh appeals before learned First Appellate Authority, specifically challenging levy of DDT u/s. 115O of the Act. However, such appeals were filed with delay of 2025 days. Being of the view that the appeals filed by the assessee are grossly barred by limitation and the assessee did not offer any satisfactory explanati…

Hdfc Ergo General Insurance Company Limited, Mumbai vs. Deputy Commissioner of Income Tax, Central Circle 6(2), Mumbai

In the result, all the appeals by the assessee are allowed for statistical purpose

ITA 2866/MUM/2025[2014-15]Status: DisposedITAT Mumbai16 Jul 2025AY 2014-15

Bench: Shri Saktijit Dey, Vp & Shri Prabhash Shankar, Am

For Appellant: Shri Madhur AgrawalFor Respondent: Shri Hemanshu Joshi
Section 115Section 115OSection 143(3)Section 244ASection 90(2)

…hallenging the levy of DDT. In terms with the decision rendered by the Bangalore Bench of the Tribunal in case of JCIT vs. Texas Instruments (India) Pvt. Ltd. in IT(TP)A No. 525/Bang/2019 dated 23.02.2022, as also in the case of Genpact India vs. DCIT [2019] 419 ITR 440 (SC), the assessee filed fresh appeals before learned First Appellate Authority, specifically challenging levy of DDT u/s. 115O of the Act. However, such appeals were filed with delay of 2025 days. Being of the view that the appeals filed by the assessee are grossly barred by limitation and the assessee did not offer any satisfactory explanati…

Smt. Sudama Devi L/H of Late Lalchand Yadav, Sonebhadra vs. ACIT, Circle - 1, Varanasi

In the result, the appeal filed by the assessee is treated as allowed

ITA 4/VNS/2023[2011-2012]Status: DisposedITAT Varanasi16 Nov 2023AY 2011-2012

Bench: Shri B R Baskaran, Hon’Ble & Shri Amit Shukla, Hon’Blesmt. Sudama Devi, Acit Circle-1, Varanasi. L/H Of Late Lalchand Yadav, Wie Colony Anpara, Sonebhadra, Uttar Pradesh- 231225

For Appellant: Shri R N Yadav, AdvocateFor Respondent: Shri A K Singh, Sr. DR
Section 139Section 139(4)Section 237Section 239(2)Section 44A

…f sec 237 to 239 of the Act. We noticed that the Ld CIT(A) has taken the view that the grievance of the assessee is not appealable. However, Hon'ble Supreme Court in the case of Genpact India(P.) Ltd. v. Dy. CIT [2020] 268 Taxman 299/[2019] 111taxmann.com 402/419 ITR 440 has held in the context of additional tax payable u/s115QA that the same can be challenged u/s 246A under the clause "an orderagainst the assessee where the assessee denies his liability", even though the tax paid u/s 115QA did not find place in the list of appealable orders enumerated in sec.246A of the Act. Accordingly, we are of the view that…

Anish Kumar Marriage Trust, Chennai vs. ITO, Ncc - 11 (1), Chennai

In the result, the appeals of the assessees are dismissed

ITA 3259/CHNY/2019[2014-15]Status: DisposedITAT Chennai10 Mar 2021AY 2014-15

Bench: Shri Mahavir Singhand Shri G. Manjunatha

Section 147Section 246A

…e result that appeals against such pre-assessment orders would lie to be Appellate Assistant Commissioner. The ld.counsel for the assessee also relied on the recent decision of Hon’ble Supreme court in the case of Genpact India Private Limited v. DCIT, [2019] 419 ITR 440 (SC). He particularly referred to page 458 of the journal. In view of the above, ld.counsel stated that apart from the decision of Hon’ble Apex Court, even CBDT had admitted this position that in term of provisions of section 246(2) of the Act, still the pre-assessment orders remains appealable under sub-section (1) of section 246 of the Act. In…

M/S. Anishkumar Male Child Trust, Chennai vs. ITO, Chennai

In the result, the appeals of the assessees are dismissed

ITA 3257/CHNY/2019[2014-15]Status: DisposedITAT Chennai10 Mar 2021AY 2014-15

Bench: Shri Mahavir Singhand Shri G. Manjunatha

Section 147Section 246A

…e result that appeals against such pre-assessment orders would lie to be Appellate Assistant Commissioner. The ld.counsel for the assessee also relied on the recent decision of Hon’ble Supreme court in the case of Genpact India Private Limited v. DCIT, [2019] 419 ITR 440 (SC). He particularly referred to page 458 of the journal. In view of the above, ld.counsel stated that apart from the decision of Hon’ble Apex Court, even CBDT had admitted this position that in term of provisions of section 246(2) of the Act, still the pre-assessment orders remains appealable under sub-section (1) of section 246 of the Act. In…

M/S. Anish Kumar Female Child Trust, Chennai vs. ITO, Chennai

In the result, the appeals of the assessees are dismissed

ITA 3253/CHNY/2019[2014-15]Status: DisposedITAT Chennai10 Mar 2021AY 2014-15

Bench: Shri Mahavir Singhand Shri G. Manjunatha

Section 147Section 246A

…e result that appeals against such pre-assessment orders would lie to be Appellate Assistant Commissioner. The ld.counsel for the assessee also relied on the recent decision of Hon’ble Supreme court in the case of Genpact India Private Limited v. DCIT, [2019] 419 ITR 440 (SC). He particularly referred to page 458 of the journal. In view of the above, ld.counsel stated that apart from the decision of Hon’ble Apex Court, even CBDT had admitted this position that in term of provisions of section 246(2) of the Act, still the pre-assessment orders remains appealable under sub-section (1) of section 246 of the Act. In…

Anish Kumar Marriage Trust, Chennai vs. ITO, Ncc - 11 (1), Chennai

In the result, the appeals of the assessees are dismissed

ITA 3258/CHNY/2019[2013-14]Status: DisposedITAT Chennai10 Mar 2021AY 2013-14

Bench: Shri Mahavir Singhand Shri G. Manjunatha

Section 147Section 246A

…e result that appeals against such pre-assessment orders would lie to be Appellate Assistant Commissioner. The ld.counsel for the assessee also relied on the recent decision of Hon’ble Supreme court in the case of Genpact India Private Limited v. DCIT, [2019] 419 ITR 440 (SC). He particularly referred to page 458 of the journal. In view of the above, ld.counsel stated that apart from the decision of Hon’ble Apex Court, even CBDT had admitted this position that in term of provisions of section 246(2) of the Act, still the pre-assessment orders remains appealable under sub-section (1) of section 246 of the Act. In…

M/S. Anishkumar Male Child Trust, Chennai vs. ITO, Chennai

In the result, the appeals of the assessees are dismissed

ITA 3256/CHNY/2019[2013-14]Status: DisposedITAT Chennai10 Mar 2021AY 2013-14

Bench: Shri Mahavir Singhand Shri G. Manjunatha

Section 147Section 246A

…e result that appeals against such pre-assessment orders would lie to be Appellate Assistant Commissioner. The ld.counsel for the assessee also relied on the recent decision of Hon’ble Supreme court in the case of Genpact India Private Limited v. DCIT, [2019] 419 ITR 440 (SC). He particularly referred to page 458 of the journal. In view of the above, ld.counsel stated that apart from the decision of Hon’ble Apex Court, even CBDT had admitted this position that in term of provisions of section 246(2) of the Act, still the pre-assessment orders remains appealable under sub-section (1) of section 246 of the Act. In…

M/S. Anish Kumar Education Trust, Chennai vs. ITO, Chennai

In the result, the appeals of the assessees are dismissed

ITA 3255/CHNY/2019[2014-15]Status: DisposedITAT Chennai10 Mar 2021AY 2014-15

Bench: Shri Mahavir Singhand Shri G. Manjunatha

Section 147Section 246A

…e result that appeals against such pre-assessment orders would lie to be Appellate Assistant Commissioner. The ld.counsel for the assessee also relied on the recent decision of Hon’ble Supreme court in the case of Genpact India Private Limited v. DCIT, [2019] 419 ITR 440 (SC). He particularly referred to page 458 of the journal. In view of the above, ld.counsel stated that apart from the decision of Hon’ble Apex Court, even CBDT had admitted this position that in term of provisions of section 246(2) of the Act, still the pre-assessment orders remains appealable under sub-section (1) of section 246 of the Act. In…

M/S. Anish Kumar Education Trust, Chennai vs. ITO, Chennai

In the result, the appeals of the assessees are dismissed

ITA 3254/CHNY/2019[2013-14]Status: DisposedITAT Chennai10 Mar 2021AY 2013-14

Bench: Shri Mahavir Singhand Shri G. Manjunatha

Section 147Section 246A

…e result that appeals against such pre-assessment orders would lie to be Appellate Assistant Commissioner. The ld.counsel for the assessee also relied on the recent decision of Hon’ble Supreme court in the case of Genpact India Private Limited v. DCIT, [2019] 419 ITR 440 (SC). He particularly referred to page 458 of the journal. In view of the above, ld.counsel stated that apart from the decision of Hon’ble Apex Court, even CBDT had admitted this position that in term of provisions of section 246(2) of the Act, still the pre-assessment orders remains appealable under sub-section (1) of section 246 of the Act. In…

M/S. Anish Kumar Female Child Trust, Chennai vs. ITO, Chennai

In the result, the appeals of the assessees are dismissed

ITA 3252/CHNY/2019[2013-14]Status: DisposedITAT Chennai10 Mar 2021AY 2013-14

Bench: Shri Mahavir Singhand Shri G. Manjunatha

Section 147Section 246A

…e result that appeals against such pre-assessment orders would lie to be Appellate Assistant Commissioner. The ld.counsel for the assessee also relied on the recent decision of Hon’ble Supreme court in the case of Genpact India Private Limited v. DCIT, [2019] 419 ITR 440 (SC). He particularly referred to page 458 of the journal. In view of the above, ld.counsel stated that apart from the decision of Hon’ble Apex Court, even CBDT had admitted this position that in term of provisions of section 246(2) of the Act, still the pre-assessment orders remains appealable under sub-section (1) of section 246 of the Act. In…

Anish Kumar Wife Trust, Chennai vs. ITO, Ncw - 11 (1), Chennai

In the result, the appeals of the assessees are dismissed

ITA 3251/CHNY/2019[2014-15]Status: DisposedITAT Chennai10 Mar 2021AY 2014-15

Bench: Shri Mahavir Singhand Shri G. Manjunatha

Section 147Section 246A

…e result that appeals against such pre-assessment orders would lie to be Appellate Assistant Commissioner. The ld.counsel for the assessee also relied on the recent decision of Hon’ble Supreme court in the case of Genpact India Private Limited v. DCIT, [2019] 419 ITR 440 (SC). He particularly referred to page 458 of the journal. In view of the above, ld.counsel stated that apart from the decision of Hon’ble Apex Court, even CBDT had admitted this position that in term of provisions of section 246(2) of the Act, still the pre-assessment orders remains appealable under sub-section (1) of section 246 of the Act. In…

M/S. Archana Female Child Trust, Chennai vs. ITO, Ncw - 11 (1), Chennai

In the result, the appeals of the assessees are dismissed

ITA 3250/CHNY/2019[2014-15]Status: DisposedITAT Chennai10 Mar 2021AY 2014-15

Bench: Shri Mahavir Singhand Shri G. Manjunatha

Section 147Section 246A

…e result that appeals against such pre-assessment orders would lie to be Appellate Assistant Commissioner. The ld.counsel for the assessee also relied on the recent decision of Hon’ble Supreme court in the case of Genpact India Private Limited v. DCIT, [2019] 419 ITR 440 (SC). He particularly referred to page 458 of the journal. In view of the above, ld.counsel stated that apart from the decision of Hon’ble Apex Court, even CBDT had admitted this position that in term of provisions of section 246(2) of the Act, still the pre-assessment orders remains appealable under sub-section (1) of section 246 of the Act. In…

Anish Kumar Wife Trust, Chennai vs. ITO, Ncw - 11 (1), Chennai

In the result, the appeals of the assessees are dismissed

ITA 2849/CHNY/2019[2013-14]Status: DisposedITAT Chennai10 Mar 2021AY 2013-14

Bench: Shri Mahavir Singhand Shri G. Manjunatha

Section 147Section 246A

…e result that appeals against such pre-assessment orders would lie to be Appellate Assistant Commissioner. The ld.counsel for the assessee also relied on the recent decision of Hon’ble Supreme court in the case of Genpact India Private Limited v. DCIT, [2019] 419 ITR 440 (SC). He particularly referred to page 458 of the journal. In view of the above, ld.counsel stated that apart from the decision of Hon’ble Apex Court, even CBDT had admitted this position that in term of provisions of section 246(2) of the Act, still the pre-assessment orders remains appealable under sub-section (1) of section 246 of the Act. In…

Total Transport Systems Limited, Bengaluru vs. The Income Tax Officer, TDS, Ward- 3(3), Bengaluru

In the result, all the appeals of the assessee are treated as allowed for statistical purposes

ITA 2095/BANG/2019[2013-14]Status: DisposedITAT Bangalore10 Jan 2020AY 2013-14

Bench: Shri N.V Vasudevan, Vice Presidnet & Shri B.R Baskaran

For Appellant: Smt. Suman Lunkar, C.AFor Respondent: Smt. Nishi Padma, JCIT
Section 200ASection 234ESection 246A

…mitted that it is so stated in clause (a) of sub-section (1) of sec.246A of the Act. She also placed her reliance on the decision rendered by Hon’ble Supreme Court in the case of Genpact India P ITA No.2092 to 2102/Bang/2019 Page 4 of 9 Ltd vs. DCIT (2019)(419 ITR 440)(SC), wherein the Hon’ble Supreme Court has held that assessee has filed an appeal where the assessee denies his liability to be assessed under this Act. She submitted that similar view has been expressed by Hon’ble Karnataka High Court in the case of National Products vs. CIT (1977)(108 ITR 935)(Kar). She submitted that the assessee furnished co…

Genpact India Private Limited v. DCIT (419 ITR 440) — Cited in 17 Judgments | BharatTax