Mega Corporation Ltd. v. ACIT

155 ITD 1019Income Tax Appellate Tribunal2015#4802 most cited

What is Mega Corporation Ltd. v. ACIT authority for?

An assessment order passed without a valid order of transfer under Section 120(4)(b) of the Income Tax Act, 1961, is void and without jurisdiction.

24

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2016 to 2026.

Also referred to as

Mega Corporation Ltd. v. ACIT · Section 120(4)(b) · Section 127 · assessment order · jurisdiction · void assessment · Assistant Commissioner · Joint Commissioner · Chief Commissioner

Sections most often in play

Section 127Section 120(4)(b)Section 143(3)Section 124(3)Section 2(7A)Section 142(1)Section 143(2)Section 144

Issues it is cited on

section 120(4)(b)section 2(7a)section 120(1)section 124(3)section 120section 124assistant directorsection 127chief commissionersection 132asection 144c(13)dispute resolution panel

Judgments citing Mega Corporation Ltd. v. ACIT

The ACIT 2(3), Mumbai vs. M/S. Tata Sons Ltd, Mumbai

In the result, the appeals filed by the assessee are allowed and that of the Revenue is dismissed

ITA 3658/MUM/2006[2002-2003]Status: DisposedITAT Mumbai27 Nov 2017AY 2002-2003

Bench: Shri P K Bansal & Shri Ram Lal Negi

For Appellant: Shri Dinesh VyasFor Respondent: Shri P C Chhotaray
Section 120(4)(b)Section 127Section 143(2)Section 143(3)Section 154Section 263

…de to the authority and legal competence itself of the Additional Commissioner of Income tax to pass the impugned assessment order upon the assessee. Similar view has been taken by the Delhi Bench of ITAT in the case of Mega Corporation Ltd Vs. Additional CIT 155 ITD 1019 (Delhi) following the judgment of Hon’ble Delhi High Court in the case of Valvolines Cummins Ltd, supra. 21 Tata Sons Limited 3.16 In view of the facts and circumstances, of this case and the judgments of Hon’ble Supreme Court and Hon’ble Bombay High Court relied upon by the Ld. Counsel in its petition as mentioned above, we find that these ad…

M/S. Tata Sons Ltd., Mumbai vs. CIT Cir. 2(3), Mumbai

In the result, the appeals filed by the assessee are allowed and that of the Revenue is dismissed

ITA 193/MUM/2006[2002-2003]Status: DisposedITAT Mumbai27 Nov 2017AY 2002-2003

Bench: Shri P K Bansal & Shri Ram Lal Negi

For Appellant: Shri Dinesh VyasFor Respondent: Shri P C Chhotaray
Section 120(4)(b)Section 127Section 143(2)Section 143(3)Section 154Section 263

…de to the authority and legal competence itself of the Additional Commissioner of Income tax to pass the impugned assessment order upon the assessee. Similar view has been taken by the Delhi Bench of ITAT in the case of Mega Corporation Ltd Vs. Additional CIT 155 ITD 1019 (Delhi) following the judgment of Hon’ble Delhi High Court in the case of Valvolines Cummins Ltd, supra. 21 Tata Sons Limited 3.16 In view of the facts and circumstances, of this case and the judgments of Hon’ble Supreme Court and Hon’ble Bombay High Court relied upon by the Ld. Counsel in its petition as mentioned above, we find that these ad…

DCIT 2(3), Mumbai vs. M/S. Tata Sons Ltd., Mumbai

In the result, the appeal of the Assessee is partly allowed

ITA 4542/MUM/2005[2001-2002]Status: DisposedITAT Mumbai31 Oct 2016AY 2001-2002

Bench: Shri Sanjay Garg & Shri Ashwani Tanejaassessment Year: 2001-02 Tata Sons Ltd. Acit Cir. 2(3) Bombay House, 24, Homi Aayakar Bhavan, Roon बनाम/ Mody Street No.555 M.K. Rd. Vs. Mumbai-400001 Mumbai-400020 (Appellant) (Revenue) P.A. No. Aaact4060A Assessment Year: 2001-02

Section 143(3)Section 14A

…de to the authority and legal competence itself of the Additional Commissioner of Income tax to pass the impugned assessment order upon the assessee. Similar view has been taken by the Delhi Bench of ITAT in the case of Mega Corporation Ltd Vs. Additional CIT 155 ITD 1019 (Delhi) following the judgment of Hon’ble Delhi High Court in the case of Valvolines Cummins Ltd, supra. 3.16. In view of the facts and circumstances, of this case and the judgments of Hon’ble Supreme Court and Hon’ble Bombay High Court relied upon by the Ld. Counsel in its petition as mentioned above, we find that these additional grounds deser…

M/S. Tata Sons Ltd., Mumbai vs. ACIT Cir 2(3), Mumbai

In the result, the appeal of the Assessee is partly allowed

ITA 4497/MUM/2005[2001-2002]Status: DisposedITAT Mumbai31 Oct 2016AY 2001-2002

Bench: Shri Sanjay Garg & Shri Ashwani Tanejaassessment Year: 2001-02 Tata Sons Ltd. Acit Cir. 2(3) Bombay House, 24, Homi Aayakar Bhavan, Roon बनाम/ Mody Street No.555 M.K. Rd. Vs. Mumbai-400001 Mumbai-400020 (Appellant) (Revenue) P.A. No. Aaact4060A Assessment Year: 2001-02

Section 143(3)Section 14A

…de to the authority and legal competence itself of the Additional Commissioner of Income tax to pass the impugned assessment order upon the assessee. Similar view has been taken by the Delhi Bench of ITAT in the case of Mega Corporation Ltd Vs. Additional CIT 155 ITD 1019 (Delhi) following the judgment of Hon’ble Delhi High Court in the case of Valvolines Cummins Ltd, supra. 3.16. In view of the facts and circumstances, of this case and the judgments of Hon’ble Supreme Court and Hon’ble Bombay High Court relied upon by the Ld. Counsel in its petition as mentioned above, we find that these additional grounds deser…