PCIT v. Atlanta Capital (P.) Ltd.

119 Taxmann.com 292High Court2020#22155 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 341,001 Indian tax judgments — from 2022 to 2025.

Sections most often in play

Section 147 Section 148 Section 129 Section 133A Section 139(1)Section 142(1)Section 143(2)Section 144

Issues it is cited on

section 148(1)notice under section 148 reassessment proceedings section 148 section 147 company section 14 india total income

Judgments citing PCIT v. Atlanta Capital (P.) Ltd.

Aptivaa Middle East Fze, Dubai vs. Deputy Commissioner of Income Tax, Circle 1(1)(2), International Taxation, Mumbai

The appeal of the assessee is allowed

ITA 1985/MUM/2024[2014-15]Status: DisposedITAT Mumbai15 Apr 2025AY 2014-15

Bench: Shri Amit Shukla, Jm & Ms Padmavathy S, Am

For Appellant: Shri Khirendra M. Gupta, ARFor Respondent: Shri Krishna Kumar- Sr. DR

Section 143(2)Section 143(3)Section 147Section 148Section 149(1)Section 149(1)(b)Section 271(1)(e)Section 274Section 6(3)(ii)

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SHRI AMIT SHUKLA, JM & MS PADMAVATHY S, AM I.T.A. No.1985/Mum/2024 (Assessment Year: 2014-15) S.A. No.55/Mum/2024 (Arising out of ITA No. 1985/Mum/2024 (Assessment Year: 2014-15) Aptivaa Middle East FZE, Deputy Commissioner of Income C/o Aptivaa Consulting Solutions Tax (IT)-Circle-1(1)(2), Room No. 2009, 20th Floor, Pvt. Ltd., 91 Springboard, 74 Techno Park, 74/II, Cross Road C, Opp. Gate Vs. Air India Building, Nariman Point, No.2, M.I.D.C, Seepz, Andheri East, Mumbai-400021. Mumbai-400093. PAN: AAWCA5297L Appellant) : Respondent) Appellant /Assessee…

Anchor Marine Tech Services Pte Limited, Mumbai vs. DCIT Int. Taxation Circle-1(1)(2), Delhi

In the result, the appeal of the assessee in ITA No

ITA 951/DEL/2022[2012-13]Status: DisposedITAT Delhi06 Aug 2024AY 2012-13

Bench: Shri Vikas Awasthy & Shri Naveen Chandra

For Appellant: Shri K.M. Gupta, AdvFor Respondent: Shri Vijay B. Vasanta, CIT-DR

Section 139(1)Section 144Section 147Section 148Section 44B

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘D’ BENCH, NEW DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No.951/DEL/2022 [A.Y. 2012-13] Anchor Marine Tech Services Ltd Vs. The Dy. C.I.T 206, Vasaikar House, Old Cadell Road International Taxation Dadar West, Mumbai Circle -1(1)(2) PAN – AAJCA 0089 M (Applicant) (Respondent) Assessee By : Shri K.M. Gupta, Adv Ms. Shruti Khimta, AR Department By : Shri Vijay B. Vasanta, CIT-DR Date of Hearing : 08.07.2024 Date of Pronouncement : 06.08.2024 ORDER PER NAVEEN CHANDRA, ACCOUNTANT MEMBER:- This appeal by th…

Indian Clothing League(P) Ltd., Noida vs. ITO, Ward-26(2), New Delhi

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

ITA 505/DEL/2020[2011-12]Status: DisposedITAT Delhi21 Feb 2022AY 2011-12

Bench: Shri R.K. Pandaassessment Year: 2011-12 Indian Clothing League (P) Ltd., Vs. Ito, Rupinder Kumar Aggarwal, Ward-26(2), Advocate, B-1A/22H, New Delhi. Sector-51, Noida. Pan: Aaccv3439R (Appellant) (Respondent) Assessee By : Shri Lalit Mohan, Ca Revenue By : Shri Om Parkash, Sr. Dr Date Of Hearing : 01.02.2022 Date Of Pronouncement : 21.02.2022 Order

For Appellant: Shri Lalit Mohan, CAFor Respondent: Shri Om Parkash, Sr. DR

Section 142(1)Section 143(2)Section 143(3)Section 147Section 148

…not to quash impugned order of assessment in absence of notice under section 143(2) of the Act. For the above proposition, he relied on the following decisions:- i) Ardent Steel Ltd. v. ACIT 405 ITR 422 (Chattisgarh); ii) Pr. CIT v. Atlanta Capital (P) Ltd. 119 Taxmann.com 292 (Del), affirmed by the judgment of Apex Court in the case of Pr. CIT v. Atlantal Capital (P) Ltd. reported in 274 Taxman 224 (SC); and iii) CIT v. Eshaan Holding (P) Ltd. 344 ITR 541 (Del) 9. The ld. Counsel for the assessee accordingly submitted that since no notice u/s 143(2) was issued, the entire assessment proceedings become a null…