Maruti Udyog Limited v. CIT

406 ITR 562High Court2018#13148 most cited
8

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2019 to 2025.

Also reported as

88 Taxmann.com 98

Sections most often in play

Section 139(1)Section 143(3)Section 145Section 145ASection 147Section 148Section 254(2)Section 43B

Issues it is cited on

section 145asection 254(2)mistake apparent from recordmiscellaneous applicationsection 145section 43bsection 254section 43section 25section 14india

Judgments citing Maruti Udyog Limited v. CIT

ARBUDA TEXTILE MILL,AHMEDABAD vs. NFAC, DELHI PRESENT JURIS. DY.CIT, CIRCLE-3(1)(1), AHMEDABAD

In the result, the appeal of the assessee stands allowed

ITA 1906/AHD/2025[2018-19]Status: DisposedITAT Ahmedabad16 Dec 2025AY 2018-19

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

For Appellant: Shri Biren Shah, ARFor Respondent: Shri Abhijit, Sr. DR
Section 139(1)Section 145

…defect in books of assessee and there was no hindrance in determining true and correct profits earned by assessee. 11. In the case of Maruti Udyog Ltd. vs. Commissioner of Income-tax, Delhi [2017] 88 taxmann.com 98 (Delhi)/[2018] 253 Taxman 60 (Delhi)/[2018] 406 ITR 562 (Delhi)[07-12-2017], the High Court made the following observations: The mere non-maintenance of the stock register cannot form the basis of rejection of the Assessee's books of accounts. As rightly pointed out by the Assessee, although a separate stock register may not have been maintained, a physical verification of the stock on yearly basis w…

DCIT, NEW DELHI vs. M/S MARUTI SUZUKI INDIA LTD, NEW DELHI

In the result, both recalled appeals are allowed in favour of the assessee

ITA 4174/DEL/2010[2003-04]Status: DisposedITAT Delhi22 Aug 2025AY 2003-04

Bench: Shri Sudhir Pareek & Shri Avdhesh Kumar Mishra

Section 254(2)

…Modipon Ltd.; 400 ITR 1. Further, he submitted that this issue had been decided by the Hon'ble Delhi High Court in favour of the assessee in the assessee’s own cases of AYs 1994-95, 1995-96, 1996-97 reported in 255 CTR 140 (Para 15-16), AY 1999-00 reported in 406 ITR 562 (Para 16-20) and AY 2000-01 in ITA 442/2005 (Para 3). He further submitted that the Revenue had not challenged any of the orders of the Hon’ble Delhi High Court before the Supreme Court; therefore, this issue had now attained finality. He further drew our attention to various orders of the Tribunal in assessee’s own Maruti Suzuki India Ltd. case…

MARUTI SUZUKI INDIA LTD.,NEW DELHI vs. ADDL. CIT, NEW DELHI

In the result, both recalled appeals are allowed in favour of the assessee

ITA 4081/DEL/2010[2003-04]Status: DisposedITAT Delhi22 Aug 2025AY 2003-04

Bench: Shri Sudhir Pareek & Shri Avdhesh Kumar Mishra

Section 254(2)

…Modipon Ltd.; 400 ITR 1. Further, he submitted that this issue had been decided by the Hon'ble Delhi High Court in favour of the assessee in the assessee’s own cases of AYs 1994-95, 1995-96, 1996-97 reported in 255 CTR 140 (Para 15-16), AY 1999-00 reported in 406 ITR 562 (Para 16-20) and AY 2000-01 in ITA 442/2005 (Para 3). He further submitted that the Revenue had not challenged any of the orders of the Hon’ble Delhi High Court before the Supreme Court; therefore, this issue had now attained finality. He further drew our attention to various orders of the Tribunal in assessee’s own Maruti Suzuki India Ltd. case…

DCIT, CENTRAL CIRCLE- 7 , NEW DELHI vs. STYLE SOLUTIONS PVT LTD, NEW DELHI

In the result, both recalled appeals are allowed in favour of the assessee

ITA 4174/DEL/2019[2012-13]Status: DisposedITAT Delhi03 Feb 2025AY 2012-13

Bench: Shri Sudhir Pareek & Shri Avdhesh Kumar Mishra

Section 254(2)

…Modipon Ltd.; 400 ITR 1. Further, he submitted that this issue had been decided by the Hon'ble Delhi High Court in favour of the assessee in the assessee’s own cases of AYs 1994-95, 1995-96, 1996-97 reported in 255 CTR 140 (Para 15-16), AY 1999-00 reported in 406 ITR 562 (Para 16-20) and AY 2000-01 in ITA 442/2005 (Para 3). He further submitted that the Revenue had not challenged any of the orders of the Hon’ble Delhi High Court before the Supreme Court; therefore, this issue had now attained finality. He further drew our attention to various orders of the Tribunal in assessee’s own Maruti Suzuki India Ltd. case…

GSS INFOTECH LIMITED ,HYDERABAD vs. INCOME TAX OFFICER, WARD-2(2), HYDERABAD

In the result, appeal of the assessee is partly allowed

ITA 2367/HYD/2018[2014-15]Status: DisposedITAT Hyderabad23 Jan 2020AY 2014-15

Bench: Smt. P. Madhavi Devi & Shri A. Mohan Alankamony

For Appellant: Shri P. Murali Mohan RaoFor Respondent: Smt. Y.V.S.T. Sai
Section 143(3)Section 92C

…nature and advances given for such application software which was subsequently written off, should be allowed as revenue loss. In support of this contention, he relied on the decision of the Ho’ble High Court of Delhi in the case of Maruti Udyog Ltd. Vs. CIT, 88 Taxmann.com 98. 6.4 As regards the advance of Rs. 28,00,000/- given to Kanchan Traders, it is the case of the assessee that this advance was given for setting up its operations in 20 I.T.A. No. 2255/Hyd/17 and others M/s GSS Infotech Ltd. Visakhapatnam, i.e. to set up necessary infrastructure facilities like payment of advance for the premises, setting…

GSS INFOTECH LIMITED,HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX , CIRCLE-2(2), HYDERABAD

In the result, appeal of the assessee is partly allowed

ITA 2255/HYD/2017[2013-14]Status: DisposedITAT Hyderabad23 Jan 2020AY 2013-14

Bench: Smt. P. Madhavi Devi & Shri A. Mohan Alankamony

For Appellant: Shri P. Murali Mohan RaoFor Respondent: Smt. Y.V.S.T. Sai
Section 143(3)Section 92C

…nature and advances given for such application software which was subsequently written off, should be allowed as revenue loss. In support of this contention, he relied on the decision of the Ho’ble High Court of Delhi in the case of Maruti Udyog Ltd. Vs. CIT, 88 Taxmann.com 98. 6.4 As regards the advance of Rs. 28,00,000/- given to Kanchan Traders, it is the case of the assessee that this advance was given for setting up its operations in 20 I.T.A. No. 2255/Hyd/17 and others M/s GSS Infotech Ltd. Visakhapatnam, i.e. to set up necessary infrastructure facilities like payment of advance for the premises, setting…

KANSAI NEROLAC PAINTS LTD,MUMBAI vs. ADDL CIT RG 6(2), MUMBAI

ITA 7196/MUM/2013[2007-08]Status: DisposedITAT Mumbai15 May 2019AY 2007-08

Bench: Shri Mahavir Singh & Shri Ramit Kocharआयकर अपीऱ सं./I.T.A. No.6789/Mum/2013 (नििाारण वर्ा / Assessment Year: 2007-08) बिाम/ Dcit Circle -6(2) M/S. Kansai Nerolac Paints Ltd., R.No. 563, Aayakar Bhavan, Nerolac House, K.G. Marg, M.K. Road, Churchgate, V. Lower Parel, Mumbai-400020 Mumbai-400013 स्थायी ऱेखा सं./ Pan :Aaacg1376N (अपीऱाथी /Appellant) (प्रत्यथी / Respondent) .. आयकर अपीऱ सं./I.T.A. No.7196/Mum/2013 (नििाारण वर्ा / Assessment Year: 2007-08) बिाम/ M/S. Kansai Nerolac Paints Addl. Cit Circle -6(2) Ltd., R.No. 669, Nerolac House, K.G. Marg, Aayakar Bhavan, V. Lower Parel, Mumbai 400013 M.K. Road, Mumbai- 400020 स्थायी ऱेखा सं./ Pan : Aaacg1376N (अपीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

For Appellant: Ms. Aarti VissanjiFor Respondent: Shri. Rignesh K. Das (DR)
Section 143(3)Section 144C(3)Section 145ASection 14A

…is also to be noted that Section 145A of the 1961 Act was brought into statute by Finance Act, 1998 w.e.f. 01.04.1999. At this stage it is important to refer to decision of Hon‟ble Delhi High Court in the case of Maruti Udyog Limited v. CIT reported in (2018) 406 ITR 562(Delhi) wherein assessment year under consideration before Hon‟ble Delhi High Court was AY 1999-00, wherein Hon‟ble Delhi High Court after considering decision of Hon‟ble Bombay High Court in the case of Cartini India Limited v. ACIT reported in (2007) 291 ITR 355(Bom.), held as under : 47. It may be noted that after the insertion of Section 145A…

DCIT 6(2), MUMBAI vs. KANSAI NEROLAC PAINTS LTD, MUMBAI

ITA 6789/MUM/2013[2007-08]Status: DisposedITAT Mumbai15 May 2019AY 2007-08

Bench: Shri Mahavir Singh & Shri Ramit Kocharआयकर अपीऱ सं./I.T.A. No.6789/Mum/2013 (नििाारण वर्ा / Assessment Year: 2007-08) बिाम/ Dcit Circle -6(2) M/S. Kansai Nerolac Paints Ltd., R.No. 563, Aayakar Bhavan, Nerolac House, K.G. Marg, M.K. Road, Churchgate, V. Lower Parel, Mumbai-400020 Mumbai-400013 स्थायी ऱेखा सं./ Pan :Aaacg1376N (अपीऱाथी /Appellant) (प्रत्यथी / Respondent) .. आयकर अपीऱ सं./I.T.A. No.7196/Mum/2013 (नििाारण वर्ा / Assessment Year: 2007-08) बिाम/ M/S. Kansai Nerolac Paints Addl. Cit Circle -6(2) Ltd., R.No. 669, Nerolac House, K.G. Marg, Aayakar Bhavan, V. Lower Parel, Mumbai 400013 M.K. Road, Mumbai- 400020 स्थायी ऱेखा सं./ Pan : Aaacg1376N (अपीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

For Appellant: Ms. Aarti VissanjiFor Respondent: Shri. Rignesh K. Das (DR)
Section 143(3)Section 144C(3)Section 145ASection 14A

…is also to be noted that Section 145A of the 1961 Act was brought into statute by Finance Act, 1998 w.e.f. 01.04.1999. At this stage it is important to refer to decision of Hon‟ble Delhi High Court in the case of Maruti Udyog Limited v. CIT reported in (2018) 406 ITR 562(Delhi) wherein assessment year under consideration before Hon‟ble Delhi High Court was AY 1999-00, wherein Hon‟ble Delhi High Court after considering decision of Hon‟ble Bombay High Court in the case of Cartini India Limited v. ACIT reported in (2007) 291 ITR 355(Bom.), held as under : 47. It may be noted that after the insertion of Section 145A…

Maruti Udyog Limited v. CIT (406 ITR 562) — Cited in 8 Judgments | BharatTax