Pampasar Distillery Ltd. v. ACIT

15 SOT 331Income Tax Appellate Tribunal2007#6254 most cited

What is Pampasar Distillery Ltd. v. ACIT authority for?

A notice issued under Section 153C of the Income Tax Act to an entity that has already been amalgamated is invalid.

18

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2015 to 2023.

Also referred to as

Pampasar Distillery Ltd. v. ACIT · 15 SOT 331 · ITAT Kolkata · Section 153C · notice · amalgamation · non-existent entity · assessment

Judgments citing Pampasar Distillery Ltd. v. ACIT

India Medronic Private Limtited, Mumbai vs. Deputy Commissioner of Income Tax-10(1)(1), Mumbai

In the result, Ground of appeal no

ITA 7262/MUM/2018[2014-15]Status: DisposedITAT Mumbai27 Jan 2023AY 2014-15
For Appellant: Shri Rajan Vora/Nikhil TiwariFor Respondent: Dr. Yogesh Kamat
Section 143(2)Section 143(3)Section 144C(13)Section 144C(5)Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL "K" BENCH, MUMBAI SHRI B.R. BASKARAN, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER India Medtronic Private Limited (Successor to Covidien Healthcare India - Private Limited), 1241, 4th Floor, Solitaire Corporate Park, Building No. 12, Andheri-Ghatkopar Link Road, Andheri (East), Mumbai - 400093 [PAN: AABCT6021C] …………… Appellant Vs Deputy Commissioner of Income Tax – Range 10(1)(1), Mumbai, Room No. 209, 2nd Floor, Aayakar Bhavan, M.K. Road, Mumbai - 400020 ……………. Respondent Appearances For the Appellant/Assessee : Shri Rajan Vora/Nikhil Tiwari For the Respondent/Dep…

Fedex Express Transportation and Supply Chain Services (India)Private Limited ('Fetscs')[Federal Express India Pvt. Ltd. Merged With Fetscs With Effect From October1, 2013], Mumbai vs. DCIT, Cir 9(3)(1), Mumbai

In the result, Ground of appeal no

ITA 857/MUM/2016[2011-12]Status: DisposedITAT Mumbai11 Jul 2019AY 2011-12

Bench: Shri G.S. Pannu & Shri Sandeep Gosain: A.Y : 2011-12

For Appellant: Shri Kanchan Kaushal &For Respondent: Ms. Amrita Ranjan &
Section 143(3)Section 144C(5)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “K”, MUMBAI BEFORE SHRI G.S. PANNU, VICE PRESIDENT AND SHRI SANDEEP GOSAIN, JUDICIAL MEMBER : A.Y : 2011-12 FedEx Express Transportation and Vs. DCIT, Circle-9(3)(1), Supply Chain Services (India) Private Mumbai. (Respondent) Limited (‘FETSCS’) [Federal Express India Private Limited merged with FETSCS with effect from October 1, 2013] Boomerang, 801, A-wing, Chandivali Farm Road, Nr.Chandivali Studio, Andheri (E), Mumbai 400 072 PAN : AABCF6516A (Appellant) Appellant by : Shri Kanchan Kaushal & Shri Aliasgar Rampurawala Respondent by : Ms. Amrita Ranjan & Shr…

Ambey Construction Company, Bathinda vs. The Assistant Commissioner of Income Tax, Bathinda

In the result, the appeal of the assessee is allowed

ITA 121/ASR/2017[2011-12]Status: DisposedITAT Amritsar21 Feb 2019AY 2011-12

Bench: Sh. N. S. Saini & Sh. N. K. Choudhryita No. 121/Asr./2017 : Asstt. Year : 2011-12 Ambey Construction Company, Vs Asstt. Commissioner Of #21605, Street No. 7, Power House Income Tax, Circle-1, Road, Bathinda Bathinda (Appellant) (Respondent) Pan No. Aanfa7199K

For Appellant: Dr. Rakesh GuptaFor Respondent: Sh. M. P. Singh, CIT DR
Section 143(3)Section 145(3)Section 147Section 148Section 282Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR Before Sh. N. S. Saini, Accountant Member And Sh. N. K. Choudhry, Judicial Member ITA No. 121/Asr./2017 : Asstt. Year : 2011-12 Ambey Construction Company, Vs Asstt. Commissioner of #21605, Street No. 7, Power House Income Tax, Circle-1, Road, Bathinda Bathinda (APPELLANT) (RESPONDENT) PAN No. AANFA7199K Assessee by : Dr. Rakesh Gupta Revenue by : Sh. M. P. Singh, CIT DR Date of Hearing :19.02.2019 Date of Pronouncement : 21.02.2019 ORDER Per N. S. Saini, AM: This is an appeal filed by the assessee against the order of CIT(A), Bathinda dated…

Unitech Wireless (Delhi) Pvt. Ltd., Gurgaon vs. DCIT, New Delhi

In the result, ITA.No.6791/Del

ITA 6793/DEL/2015[2009-10]Status: DisposedITAT Delhi15 Feb 2019AY 2009-10

Bench: Shri Bhavnesh Saini, J.M. & Shri L.P. Sahu, A.M.

For Appellant: Shri K.M. Gupta, Advocate &For Respondent: Shri Amit Katoch, Sr. D.R
Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “A” : DELHI BEFORE SHRI BHAVNESH SAINI, J.M. & SHRI L.P. SAHU, A.M. ITA.No.6789/Del./2015 Assessment Year 2009-2010 [[[[ Unitech Wireless (North) Pvt. Ltd., (Through Unitech The DCIT, Wireless (Tamilnadu) Pvt. Circle-27(1), Room No.193 vs. Ltd., Amalgamated Company), C.R. Building, The Master Piece Building, New Delhi. Golf Course Road, Sector-54, Gurgaon.PAN AAGCA5054M (Appellant) (Respondent) ITA.No.6790/Del./2015 Assessment Year 2009-2010 Unitech Wireless (Mumbai) Pvt. Ltd., (Through Unitech The DCIT, Wireless (Tamilnadu) Pvt. vs. Circle-27(1), Room No.193 Ltd…

Unitech Wireless (West) Pvt. Ltd., Gurgaon vs. DCIT, New Delhi

In the result, ITA.No.6791/Del

ITA 6791/DEL/2015[2009-10]Status: DisposedITAT Delhi15 Feb 2019AY 2009-10

Bench: Shri Bhavnesh Saini, J.M. & Shri L.P. Sahu, A.M.

For Appellant: Shri K.M. Gupta, Advocate &For Respondent: Shri Amit Katoch, Sr. D.R
Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “A” : DELHI BEFORE SHRI BHAVNESH SAINI, J.M. & SHRI L.P. SAHU, A.M. ITA.No.6789/Del./2015 Assessment Year 2009-2010 [[[[ Unitech Wireless (North) Pvt. Ltd., (Through Unitech The DCIT, Wireless (Tamilnadu) Pvt. Circle-27(1), Room No.193 vs. Ltd., Amalgamated Company), C.R. Building, The Master Piece Building, New Delhi. Golf Course Road, Sector-54, Gurgaon.PAN AAGCA5054M (Appellant) (Respondent) ITA.No.6790/Del./2015 Assessment Year 2009-2010 Unitech Wireless (Mumbai) Pvt. Ltd., (Through Unitech The DCIT, Wireless (Tamilnadu) Pvt. vs. Circle-27(1), Room No.193 Ltd…

Unitech Wireless (Mumbai) Pvt. Ltd., Gurgaon vs. DCIT, New Delhi

In the result, ITA.No.6791/Del

ITA 6790/DEL/2015[2009-10]Status: DisposedITAT Delhi15 Feb 2019AY 2009-10

Bench: Shri Bhavnesh Saini, J.M. & Shri L.P. Sahu, A.M.

For Appellant: Shri K.M. Gupta, Advocate &For Respondent: Shri Amit Katoch, Sr. D.R
Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “A” : DELHI BEFORE SHRI BHAVNESH SAINI, J.M. & SHRI L.P. SAHU, A.M. ITA.No.6789/Del./2015 Assessment Year 2009-2010 [[[[ Unitech Wireless (North) Pvt. Ltd., (Through Unitech The DCIT, Wireless (Tamilnadu) Pvt. Circle-27(1), Room No.193 vs. Ltd., Amalgamated Company), C.R. Building, The Master Piece Building, New Delhi. Golf Course Road, Sector-54, Gurgaon.PAN AAGCA5054M (Appellant) (Respondent) ITA.No.6790/Del./2015 Assessment Year 2009-2010 Unitech Wireless (Mumbai) Pvt. Ltd., (Through Unitech The DCIT, Wireless (Tamilnadu) Pvt. vs. Circle-27(1), Room No.193 Ltd…

Unitech Wireless (North) Pvt. Ltd., Gurgaon vs. DCIT, New Delhi

In the result, ITA.No.6791/Del

ITA 6789/DEL/2015[2009-10]Status: DisposedITAT Delhi15 Feb 2019AY 2009-10

Bench: Shri Bhavnesh Saini, J.M. & Shri L.P. Sahu, A.M.

For Appellant: Shri K.M. Gupta, Advocate &For Respondent: Shri Amit Katoch, Sr. D.R
Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “A” : DELHI BEFORE SHRI BHAVNESH SAINI, J.M. & SHRI L.P. SAHU, A.M. ITA.No.6789/Del./2015 Assessment Year 2009-2010 [[[[ Unitech Wireless (North) Pvt. Ltd., (Through Unitech The DCIT, Wireless (Tamilnadu) Pvt. Circle-27(1), Room No.193 vs. Ltd., Amalgamated Company), C.R. Building, The Master Piece Building, New Delhi. Golf Course Road, Sector-54, Gurgaon.PAN AAGCA5054M (Appellant) (Respondent) ITA.No.6790/Del./2015 Assessment Year 2009-2010 Unitech Wireless (Mumbai) Pvt. Ltd., (Through Unitech The DCIT, Wireless (Tamilnadu) Pvt. vs. Circle-27(1), Room No.193 Ltd…

Unitech Wireless (South) Pvt. Ltd., Gurgaon vs. DCIT, New Delhi

In the result, ITA.No.6791/Del

ITA 6788/DEL/2015[2009-10]Status: DisposedITAT Delhi15 Feb 2019AY 2009-10

Bench: Shri Bhavnesh Saini, J.M. & Shri L.P. Sahu, A.M.

For Appellant: Shri K.M. Gupta, Advocate &For Respondent: Shri Amit Katoch, Sr. D.R
Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “A” : DELHI BEFORE SHRI BHAVNESH SAINI, J.M. & SHRI L.P. SAHU, A.M. ITA.No.6789/Del./2015 Assessment Year 2009-2010 [[[[ Unitech Wireless (North) Pvt. Ltd., (Through Unitech The DCIT, Wireless (Tamilnadu) Pvt. Circle-27(1), Room No.193 vs. Ltd., Amalgamated Company), C.R. Building, The Master Piece Building, New Delhi. Golf Course Road, Sector-54, Gurgaon.PAN AAGCA5054M (Appellant) (Respondent) ITA.No.6790/Del./2015 Assessment Year 2009-2010 Unitech Wireless (Mumbai) Pvt. Ltd., (Through Unitech The DCIT, Wireless (Tamilnadu) Pvt. vs. Circle-27(1), Room No.193 Ltd…

M/S Basundhara Goods (P) Ltd., New Delhi vs. ITO, WD-5(4), Kolkata

In the result, the appeal of the assessee is allowed

ITA 674/KOL/2016[2008-09]Status: DisposedITAT Kolkata23 Mar 2018AY 2008-09

Bench: Shri P.M. Jagtap, Am & Shri Aby. T. Varkey, Jm] I.T.A. No. 674/Kol/2016 Assessment Year: 2008-09 M/S. Basundhara Goods (P) Ltd.................................…………………………..........Appellant (Formerly Merged With Param Mitra Investments Ltd.)Kolkata 129, Transport Centre, Rohtak Road, Punjabi Bagh, New Delhi – 110 035 [Pan : Aadcb 1931 H] Income Tax Officer Kolkata..…………………………………………………………......Respondent Ward 5(4), Aayakar Bhawan, P-7, Chowringhee Square, Kolkata – 700 069 Appearances By: Shri Ravi Tulsiyan, Fca Appearing On Behalf Of The Assessee. Shri P.K. Srihari, Cit (Dr) Appearing On Behalf Of The Revenue. Date Of Concluding The Hearing : March 16, 2018 Date Of Pronouncing The Order : March 23, 2018 Order Per P.M. Jagtap, Am This Appeal Filed By The Assessee Is Directed Against The Order Of Ld. Cit(A) – 6, Kolkata Dated 29.02.2016. 2. The Relevant Facts Of The Case Giving Rise To This Appeal Are That The Assessee Is A Company Which Is Engaged In The Business Of Share Dealing & Investment. The Return Of Income For The Year Under Consideration Was Filed By It On 14.08.2008 Declaring A Total Income Of Rs. 749/-. In The Assessment Originally Completed Under Section 147/143(3) Vide An Order Dated 30.04.2010, The Total Income Of The Assessee Was Determined By The A.O. At Rs. 17,720/-. The Said Assessment Was Subsequently Set Aside By The Ld. Cit Vide An Order

Section 143(3)Section 147Section 263Section 68

…al pronouncements: 1. M/s. Saraswati Industrial Syndicate Ltd. vs CIT 186 ITR 278 (SC). 2. M/s. Spice Infotainment Ltd. vs CIT 247 CTR 500 (Delhi). 3. Principal CIT vs Maruti Suzuki India Ltd. 85 taxmann.com 330 Delhi. 4. M/s. Pampasar Distillery Ltd. vs ACIT 15 SOT 331 (Kolkata). 5. M/s. Pawansut Management Ltd. vs ITO (ITA No. 1524/Kol/2016 dtd. 14.02.2018. 6. ACIT vs M/s. Garuda Imagining & Diagnostics (P) Ltd. (ITA No. 449- 451/Del/2016 dtd. 05.01.2018). 6. The Ld. CIT DR, on the other hand, contended that since amalgamated entity had participated in the assessment proceedings without raising any objection,…

M/S Pawansut Management Ltd.(Merged With Tauman Infrastructure Ltd.), Kolkata vs. ITO, Ward 58(4), TDS, Kolkata

In the result the appeal by the assessee is allowed

ITA 1524/KOL/2016[2003-04]Status: DisposedITAT Kolkata14 Feb 2018AY 2003-04

Bench: Hon’Ble Sri N.V.Vasudevan, Jm & Dr.Arjun Lal Saini, Am] I.T.A No. 1524/Kol/2016 Financial Year : 2003-04

For Appellant: Shri S.K.Tulsiyan, AdvocateFor Respondent: Shri Saurabh Kumar, Addl. CIT,Sr.DR
Section 194CSection 197Section 201Section 201(1)

…ure Ltd.] F.Y.2003-04 05. The Hon'ble ITAT, Kolkata in the matter of B.K. Agencies vs. ITO, ITA No. 2551 & 2552/Ko1/2013 06. The Hon'ble ITAT, Kolkata in the case of Pampasar Distillery Ltd vs. Assistant Commissioner of Income Tax, Circle-5, Kolkata [2007] 15 SOT 331 07. The Hon'ble ITAT, Mumbai in the case of Makers Development Services Ltd vs DCIT (1991) 41 TTJ 301 (ITAT[Bom]) 08. The Hon’ble ITAT, Delhi in the case of Modi Corporation Ltd vs JCIT Reported in [2006] 105 TTJ 303 (ITAT Delhi) 09. The Hon’ble Karnatak High Court in the case of CIT vs Intel Technology India Pvt. Ltd. Reported in [2016] 380…

DCIT, CC-4(4), Kolkata vs. M/S Mani Square Ltd., Kolkata

In the result, both the appeals of the revenue are dismissed

ITA 1053/KOL/2015[2006-2007]Status: DisposedITAT Kolkata15 Nov 2017AY 2006-2007

Bench: Shri A. T. Varkey, Jm & Dr. A. L. Saini, Am]

Section 144Section 147Section 148Section 245C(1)Section 245FSection 292BSection 68Section 69

…aw. The assessee company in order to contend that the notice issued u/s. 148 of the Act against the amalgamating company is bad in law relied on the decision of the Coordinate Bench of this Tribunal in the case of M/s. Pampasar Distillery Ltd. Vs. ACIT (2007) 15 SOT 331. However, the AO ignored the contention/explanation of the assessee company and proceeded with the Mani Square Ltd., AY, 2006-07 reassessment proceeding. The AO vide notice dated 19.11.2013 provided the reasons recorded by him for reopening the assessment of M/s. NPPL for AY 2006-07. The reasons for reopening has been reproduced by AO from pages 1…

DCIT, CC-4(4), Kolkata vs. M/S Mani Square Ltd., Kolkata

In the result, both the appeals of the revenue are dismissed

ITA 1052/KOL/2015[2006-2007]Status: DisposedITAT Kolkata15 Nov 2017AY 2006-2007

Bench: Shri A. T. Varkey, Jm & Dr. A. L. Saini, Am]

Section 144Section 147Section 148Section 245C(1)Section 245FSection 292BSection 68Section 69

…aw. The assessee company in order to contend that the notice issued u/s. 148 of the Act against the amalgamating company is bad in law relied on the decision of the Coordinate Bench of this Tribunal in the case of M/s. Pampasar Distillery Ltd. Vs. ACIT (2007) 15 SOT 331. However, the AO ignored the contention/explanation of the assessee company and proceeded with the Mani Square Ltd., AY, 2006-07 reassessment proceeding. The AO vide notice dated 19.11.2013 provided the reasons recorded by him for reopening the assessment of M/s. NPPL for AY 2006-07. The reasons for reopening has been reproduced by AO from pages 1…

Pr. Commissioner of Income Tax (Central-2) vs. M/S Mevron Projects Pvt. Ltd

The appeal is dismissed

ITA/746/2015HC Delhi29 Sept 2015

Bench: HON'BLE DR. JUSTICE S.MURALIDHAR,HON'BLE MR. JUSTICE VIBHU BAKHRU

Section 1Section 132Section 153Section 153C

…r of the High Court dated 16th August 2010, the assessment was required to be made on WCPL. Inter alia, reliance was placed on the decisions of this Court in Spice Entertainment Ltd. v. CIT (ITA No. 475 of 2000) and Pampasar Distillery Ltd. v. ACIT (2007) 15 SOT 331 (ITAT1Kolkj). The CIT (A), however, noted that in response to the notice under Section 1 53C the Director of the Assessee had used the letterhead of the Assessee in writing a letter dated I 01h November 2010, in which there was no mention of amalgamation. The CIT (A) also noted that a return of income was filed in the name of the Assessee it…

Pr. Commissioner of Income Tax (Central-2) vs. M/S Mevron Projects Pvt. Ltd

The appeal is dismissed

ITA/749/2015HC Delhi29 Sept 2015

Bench: HON'BLE DR. JUSTICE S.MURALIDHAR,HON'BLE MR. JUSTICE VIBHU BAKHRU

Section 1Section 132Section 153Section 153C

…r of the High Court dated 16th August 2010, the assessment was required to be made on WCPL. Inter alia, reliance was placed on the decisions of this Court in Spice Entertainment Ltd. v. CIT (ITA No. 475 of 2000) and Pampasar Distillery Ltd. v. ACIT (2007) 15 SOT 331 (ITAT1Kolkj). The CIT (A), however, noted that in response to the notice under Section 1 53C the Director of the Assessee had used the letterhead of the Assessee in writing a letter dated I 01h November 2010, in which there was no mention of amalgamation. The CIT (A) also noted that a return of income was filed in the name of the Assessee it…

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The appeal is dismissed

ITA/750/2015HC Delhi29 Sept 2015
Section 1Section 132Section 153Section 153C

…r of the High Court dated 16th August 2010, the assessment was required to be made on WCPL. Inter alia, reliance was placed on the decisions of this Court in Spice Entertainment Ltd. v. CIT (ITA No. 475 of 2000) and Pampasar Distillery Ltd. v. ACIT (2007) 15 SOT 331 (ITAT1Kolkj). The CIT (A), however, noted that in response to the notice under Section 1 53C the Director of the Assessee had used the letterhead of the Assessee in writing a letter dated I 01h November 2010, in which there was no mention of amalgamation. The CIT (A) also noted that a return of income was filed in the name of the Assessee it…

Tax (Central-2) vs. M/S Mevron Projects Pvt. Ltd

The appeal is dismissed

ITA/745/2015HC Delhi29 Sept 2015
Section 132Section 153C

…r of the High Court dated 16th August 2010, the assessment was required to be made on WCPL. Inter alia, reliance was placed on the decisions of this Court in Spice Entertainment Ltd. v. CIT (ITA No. 475 of 2000) and Pampasar Distillery Ltd. v. ACIT (2007) 15 SOT 331 (ITAT[Kolk]). 5. The CIT (A), however, noted that in response to the notice under Section 153C the Director of the Assessee had used the letterhead of the Assessee in writing a letter dated 10th November 2010, in which there was no mention of amalgamation. The CIT (A) also noted that a return of income was filed in the name of the Assessee…

DCIT, Chennai vs. Pvp Ventures Ltd., Chennai

In the result, the assessee’s appeal in I

ITA 1899/CHNY/2014[2008-09]Status: DisposedITAT Chennai14 Sept 2015AY 2008-09

Bench: Shri N.R.S. Ganesan & Shri A. Mohan Alankamonyआयकर अपील सं./Ita No.1115/Mds/2014 "नधा"रण वष" / Assessment Year : 2008-09

For Appellant: Sh. B. Ramakrishnan, CAFor Respondent: Shri P.B. Sekaran, CIT
Section 28Section 36(1)(vii)Section 36(2)Section 37

…is not in existence due to amalgamation with effect from 01.10.02007, whether still the assessment can be made in the hands of the predecessor-company? This issue was considered by the Kolkata Bench of this Tribunal in Pampasar Distillery Ltd. v. ACIT (2007) 15 SOT 331. After referring to Section 170 of the Act, more particularly, Section 170(2) of the Act, found that in the case of amalgamation, when one entity takes over the business of another entity, the same may be the case of succession of business. Referring to the amalgamation, the Tribunal found that the amalgamating company is not in existence, ther…

Pvp Ventures Limited, Chennai vs. DCIT, Chennai

In the result, the assessee’s appeal in I

ITA 1115/CHNY/2014[2008-2009]Status: DisposedITAT Chennai14 Sept 2015AY 2008-2009

Bench: Shri N.R.S. Ganesan & Shri A. Mohan Alankamonyआयकर अपील सं./Ita No.1115/Mds/2014 "नधा"रण वष" / Assessment Year : 2008-09

For Appellant: Sh. B. Ramakrishnan, CAFor Respondent: Shri P.B. Sekaran, CIT
Section 28Section 36(1)(vii)Section 36(2)Section 37

…is not in existence due to amalgamation with effect from 01.10.02007, whether still the assessment can be made in the hands of the predecessor-company? This issue was considered by the Kolkata Bench of this Tribunal in Pampasar Distillery Ltd. v. ACIT (2007) 15 SOT 331. After referring to Section 170 of the Act, more particularly, Section 170(2) of the Act, found that in the case of amalgamation, when one entity takes over the business of another entity, the same may be the case of succession of business. Referring to the amalgamation, the Tribunal found that the amalgamating company is not in existence, ther…

Pampasar Distillery Ltd. v. ACIT (15 SOT 331) — Cited in 18 Judgments | BharatTax