MSPL Ltd. v. PCIT

436 ITR 199Reported decision2021#12804 most cited
8

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2022 to 2025.

Sections most often in play

Section 143(3)Section 143(3) of the Income-tax ActSection 1961

Issues it is cited on

section 245c(1)section 23(4)section 142(3)section 4(1)section 193section 196section 245csection 127(2)section 271aaasettlement applicationsection 245d(4)section 124(3)

Judgments citing MSPL Ltd. v. PCIT

DDIT(Int.Tax.)1(1), Mumbai vs. The Bank of Tokyo- Mitsubishi Ltd, Mumbai

Appeals are dismissed in above terms

ITA 7324/MUM/2002[1999-2000]Status: DisposedITAT Mumbai19 Mar 2025AY 1999-2000

Bench: Shri Satbeer Singh Godara & Shri S. Rifaur Rahmanassessment Year: 1997-98 Vs. The The Bank Of Tokyo- Additional Mitsubishi Ltd., Commissioner Of Income Price Waterhouse & Co., 20A Tax, Special Range-3, Park Street, Suite No. 9, Calcutta Calcutta-700016 Pan: Aabct3880D (Appellant) (Respondent) With Assessment Year: 1999-2000 The Bank Of Tokyo- Vs. The Assistant Director Of Mitsubishi Ltd., Income Tax, International 5Th Floor, Worldmark 2, Taxation, Asset 8, Aerocity, Kolkata New Delhi-110037 Pan: Aabct3880D (Appellant) (Respondent) With Assessment Year: 1999-2000 Dy. Dit(It)-1(1), Vs. The Bank Of Tokyo- Mumbai Mitsubishi Ltd., 5Th Floor, Worldmark 2, Asset 8, Aerocity, New Delhi-110037 Pan: Aabct3880D (Appellant) (Respondent) Assessee By Sh. Nishant Thakkar, Adv. Department By Sh. Rajesh Kumar Dhanesta, Sr. Dr Date Of Hearing 13.03.2025 Date Of Pronouncement 19.03.2025

Section 143(3)

…ponding appeal before the Bangalore benches of tribunal which was transferred to Mumbai benches. It is in this factual 4 | P a g e ITA Nos.449/Kol/2001; 2558/Kol/2002 & 7324/Mum/2002 backdrop that the hon’ble Mumbai High Court in MSPL Limited v. PCIT (2021) 436 ITR 199 had allowed the assessee’s case which stands upheld in the hon’ble apex court. 7. This being the settled legal proposition on the instant issue of territorial jurisdiction of various benches of the tribunal, we hereby dismiss these assessee’s and Revenue’s appeals for want of territorial jurisdiction of the Delhi benches of the tribunal with a li…

Indian Aluminium Co. Limited (Since Merged With Hindalco Industries Ltd.) vs. DCIT, Circle - 8, Kolkata

In the result, both the appeals are dismissed

ITA 744/KOL/2011[2004-05]Status: DisposedITAT Mumbai22 Feb 2024AY 2004-05

Bench: Shri Prashant Maharishi, Am & Ms Kavitha Rajagopal, Jm Dy. Commissioner Of Income-Tax M/S Hindalco Industries Ltd. Central Circle 1(4), Mumbai (As A Successor To M/S Indian 9Th Floor, 902, Aluminium Co. Ltd.), Century Pratishtha Bhavan, Vs. Bhavan, Dr. Annie Besant Old Cgo Bldg, (Annexe) Road, Worli, Mumbai-400 030 M.K. Road, Mumbai-400 -20 (Appellant) (Respondent) Pan No. Aaaci5375F Dy. Commissioner Of Income-Tax M/S Hindalco Industries Ltd. Central Circle 1(4), Mumbai (As A Successor To M/S Indian 9Th Floor, 902, Aluminium Co. Ltd.), Century Pratishtha Bhavan, Vs. Bhavan, Dr. Annie Besant Old Cgo Bldg, (Annexe) Road, Worli, Mumbai-400 030 M.K. Road, Mumbai-400 020 (Appellant) (Respondent) Assessee By : Shri Mahaveer Jain, Ar Revenue By : Shri Ramkrishna Bandi, Cit Dr Date Of Hearing: 21.12.2023 Date Of Pronouncement : 22.02.2024

For Appellant: Shri Mahaveer Jain, ARFor Respondent: Shri Ramkrishna Bandi, CIT DR
Section 143(3)

…ion of the Hon'ble Supreme Court in case of Pr. Commissioner of Income Tax Vs. ABC Papers Ltd. 141 taxman 332 and 139 taxmann.com 313 and further, in view of the decision of the Hon'ble Bombay High Court in case of MSPL Ltd. Vs. Pr. Commissioner of Income Tax 436 ITR 199, These appeals have the jurisdiction of hearing at Kolkata Benches of ITAT. 04. Both the parties were shown those judgments at the time of hearing. The assessee wanted to file his submission by 4th January, 2024. However, nothing was filed. In view of the above judicial precedents, only Kolkata Benches of ITAT have jurisdiction to hear these app…

Dy. Commissioner of Income Tax Central Circle 1(4), Mumbai vs. M/S Hindalco Industries Ltd (As A Successor to M/S Indian Aluminium Co. Ltd, Mumbai

In the result, both the appeals are dismissed

ITA 4846/MUM/2011[2004-05]Status: DisposedITAT Mumbai22 Feb 2024AY 2004-05

Bench: Shri Prashant Maharishi, Am & Ms Kavitha Rajagopal, Jm Dy. Commissioner Of Income-Tax M/S Hindalco Industries Ltd. Central Circle 1(4), Mumbai (As A Successor To M/S Indian 9Th Floor, 902, Aluminium Co. Ltd.), Century Pratishtha Bhavan, Vs. Bhavan, Dr. Annie Besant Old Cgo Bldg, (Annexe) Road, Worli, Mumbai-400 030 M.K. Road, Mumbai-400 -20 (Appellant) (Respondent) Pan No. Aaaci5375F Dy. Commissioner Of Income-Tax M/S Hindalco Industries Ltd. Central Circle 1(4), Mumbai (As A Successor To M/S Indian 9Th Floor, 902, Aluminium Co. Ltd.), Century Pratishtha Bhavan, Vs. Bhavan, Dr. Annie Besant Old Cgo Bldg, (Annexe) Road, Worli, Mumbai-400 030 M.K. Road, Mumbai-400 020 (Appellant) (Respondent) Assessee By : Shri Mahaveer Jain, Ar Revenue By : Shri Ramkrishna Bandi, Cit Dr Date Of Hearing: 21.12.2023 Date Of Pronouncement : 22.02.2024

For Appellant: Shri Mahaveer Jain, ARFor Respondent: Shri Ramkrishna Bandi, CIT DR
Section 143(3)

…ion of the Hon'ble Supreme Court in case of Pr. Commissioner of Income Tax Vs. ABC Papers Ltd. 141 taxman 332 and 139 taxmann.com 313 and further, in view of the decision of the Hon'ble Bombay High Court in case of MSPL Ltd. Vs. Pr. Commissioner of Income Tax 436 ITR 199, These appeals have the jurisdiction of hearing at Kolkata Benches of ITAT. 04. Both the parties were shown those judgments at the time of hearing. The assessee wanted to file his submission by 4th January, 2024. However, nothing was filed. In view of the above judicial precedents, only Kolkata Benches of ITAT have jurisdiction to hear these app…

DCIT, Pune vs. M/S. Purple Developeres, Pune

ITA 1059/PUN/2010[2006-07]Status: DisposedITAT Pune14 Nov 2023AY 2006-07

Bench: Shri Satbeer Singh Godara & Dr. Dipak P. Ripotedcit, Circle-2, Pune Vs M/S. Purple Developers, Cloud-9, Survey No.46/1+2, Next To Sunshree Woods, Nibm Road, Kondhawa, Near Mahmad Wadi, Pune. Pan: Aagfp 4055 J Appellant Respondent Assessee By : Shri Subas P. Bora, Ca Revenue By : Shri M.G. Jasnani, Dr Date Of Hearing : 13/11/2023 Date Of Pronouncement : 14/11/2023 Order Per Satbeer Singh Godara, Jm:

For Appellant: Shri Subas P. Bora, CAFor Respondent: Shri M.G. Jasnani, DR
Section 143(3)Section 251

…tipulating that “The ordinary jurisdiction of the Bench will be determined not by the place of business or residence of the assessee but by the location of the office of the Assessing Officer” read with various landmark decisions i.e. MSPL Ltd. v. PCIT [2021] 436 ITR 199 (Mum.) upheld the [2023] 454 ITR 280 (SC) and CIT v. ABC Paper Ltd. [2022] 447 ITR 01 (SC), that the tribunal‟s Benches at Pune have no jurisdiction to entertain this Revenue‟s appeal for want of “situs” of the Assessing Officer in very terms. We, accordingly, reject the Revenue‟s instant appeal as „returned‟ with liberty to be instituted afresh…

Om Prakash Jakhotia, Telangna vs. ACIT, CC-26, New Delhi

The appeals of the assessee are allowed

ITA 971/DEL/2021[2012-13]Status: DisposedITAT Delhi21 Feb 2022AY 2012-13

Bench: Shri Amit Shukla & Dr. B.R.R. Kumar

For Appellant: Shri Ajay Wadhwa, AdvocateFor Respondent: Ms. Sarita Kumari, CIT DR
Section 132Section 139Section 142(1)Section 143(3)Section 144Section 153ASection 292C

…risdictional Hon’ble High Court of Delhi and, therefore, in all fairness the matters must be heard by the Tribunal based at Delhi. The assessee also brought to our knowledge the decision of the Hon’ble Bombay High Court in the case of MSPL Ltd. v. PCIT [2021] 436 ITR 199 [21-05-2021] wherein the Hon’ble Court has, inter-alia, held that the Hon’ble President of the Tribunal does not have the power to transfer an appeal from bench in one State/Zone to bench in another State/Zone as no such power is discernible in section 255 of the Act and only if there are multiple benches in one State, the transfer of appeals can…

Om Prakash Jakhotia, Telangna vs. ACIT, CC-26, New Delhi

The appeals of the assessee are allowed

ITA 970/DEL/2021[2011-12]Status: DisposedITAT Delhi21 Feb 2022AY 2011-12

Bench: Shri Amit Shukla & Dr. B.R.R. Kumar

For Appellant: Shri Ajay Wadhwa, AdvocateFor Respondent: Ms. Sarita Kumari, CIT DR
Section 132Section 139Section 142(1)Section 143(3)Section 144Section 153ASection 292C

…risdictional Hon’ble High Court of Delhi and, therefore, in all fairness the matters must be heard by the Tribunal based at Delhi. The assessee also brought to our knowledge the decision of the Hon’ble Bombay High Court in the case of MSPL Ltd. v. PCIT [2021] 436 ITR 199 [21-05-2021] wherein the Hon’ble Court has, inter-alia, held that the Hon’ble President of the Tribunal does not have the power to transfer an appeal from bench in one State/Zone to bench in another State/Zone as no such power is discernible in section 255 of the Act and only if there are multiple benches in one State, the transfer of appeals can…

Om Prakash Jakhotia, Telangna vs. ACIT, CC-26, New Delhi

The appeals of the assessee are allowed

ITA 969/DEL/2021[2010-11]Status: DisposedITAT Delhi21 Feb 2022AY 2010-11

Bench: Shri Amit Shukla & Dr. B.R.R. Kumar

For Appellant: Shri Ajay Wadhwa, AdvocateFor Respondent: Ms. Sarita Kumari, CIT DR
Section 132Section 139Section 142(1)Section 143(3)Section 144Section 153ASection 292C

…risdictional Hon’ble High Court of Delhi and, therefore, in all fairness the matters must be heard by the Tribunal based at Delhi. The assessee also brought to our knowledge the decision of the Hon’ble Bombay High Court in the case of MSPL Ltd. v. PCIT [2021] 436 ITR 199 [21-05-2021] wherein the Hon’ble Court has, inter-alia, held that the Hon’ble President of the Tribunal does not have the power to transfer an appeal from bench in one State/Zone to bench in another State/Zone as no such power is discernible in section 255 of the Act and only if there are multiple benches in one State, the transfer of appeals can…

Om Prakash Jakhotia, Telangna vs. ACIT, CC-26, New Delhi

The appeals of the assessee are allowed

ITA 968/DEL/2021[2009-10]Status: DisposedITAT Delhi21 Feb 2022AY 2009-10

Bench: Shri Amit Shukla & Dr. B.R.R. Kumar

For Appellant: Shri Ajay Wadhwa, AdvocateFor Respondent: Ms. Sarita Kumari, CIT DR
Section 132Section 139Section 142(1)Section 143(3)Section 144Section 153ASection 292C

…risdictional Hon’ble High Court of Delhi and, therefore, in all fairness the matters must be heard by the Tribunal based at Delhi. The assessee also brought to our knowledge the decision of the Hon’ble Bombay High Court in the case of MSPL Ltd. v. PCIT [2021] 436 ITR 199 [21-05-2021] wherein the Hon’ble Court has, inter-alia, held that the Hon’ble President of the Tribunal does not have the power to transfer an appeal from bench in one State/Zone to bench in another State/Zone as no such power is discernible in section 255 of the Act and only if there are multiple benches in one State, the transfer of appeals can…

MSPL Ltd. v. PCIT (436 ITR 199) — Cited in 8 Judgments | BharatTax