How many judgments cite PCIT v. Mahagun Realtors Pvt. Ltd.?

95 judgments on BharatTax cite PCIT v. Mahagun Realtors Pvt. Ltd. (443 ITR 194), spanning 2022 to 2026.

Which sections of the Income Tax Act does PCIT v. Mahagun Realtors Pvt. Ltd. come up under?

It is most often cited in judgments turning on Section 143(3), Section 148, Section 292B, Section 147, Section 143(2), Section 142(1).

PCIT v. Mahagun Realtors Pvt. Ltd.

443 ITR 194Supreme Court of India2022#1196 most cited

What is PCIT v. Mahagun Realtors Pvt. Ltd. authority for?

An assessment framed by the Assessing Officer in the name of a defunct transferor company is valid if the assessee failed to intimate the AO about the merger or amalgamation.

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2022 to 2026.

Also referred to as

PCIT v. Mahagun Realtors Pvt. Ltd. · 443 ITR 194 · 19 SCC 1 · assessment validity · amalgamation · merger · transferor company · defunct company · intimation to AO · section 143(3) · section 147 · section 292B

Also reported as

19 SCC 1

Sections most often in play

Section 143(3)Section 148 Section 292B Section 147 Section 143(2)Section 142(1)Section 153A Section 250

Read the full judgment

Issues it is cited on

section 2(1a)transferor company transferee company section 39 section 14(a)section 2(31)amalgamation section 292b section 153a(1)(b)construction pe section 292 section 24(a)

Judgments citing PCIT v. Mahagun Realtors Pvt. Ltd.

Deputy Commissioner of Income Tax, Circle-2(1)(1), Bengaluru, Bangalore vs. Cisco Systems (India) Pvt Ltd, Bangalore

ITA 842/BANG/2024[2014-15]Status: DisposedITAT Bangalore17 Feb 2025AY 2014-15

Bench: Shri Waseem Ahmed & Shri Keshav Dubeyassessment Years : 2014-15

For Appellant: Shri Nageswar Rao, AdvocateFor Respondent: Ms. Neera Malhotra, CIT (DR)

Section 142(1)Section 147Section 148Section 151

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER Assessment Years : 2014-15 The Dy. Commissioner of Income Tax, Vs. Cisco Systems (India) Pvt. Ltd., Circle – 2(1)(1), SEZ Unit, Bengaluru. Kadubeesanahalli Village, Bengaluru. PAN – AABCC 0258 Q APPELLANT RESPONDENT Assessee by : Shri Nageswar Rao, Advocate Revenue by : Ms. Neera Malhotra, CIT (DR) Date of hearing : 26.11.2024 Date of Pronouncement : 17.02.2025 O R D E R PER WASEEM AHMED, ACCOUNTANT MEMBER: This is an appeal filed by the Revenue against the order pa…

Man Diesel and Turbo India Pvt. Ltd (As Successor of Man Turbo India Pvt.Ltd), Maharashtra vs. ACIT, Circle-2(1)(2), Vadodara

In the result, the appeal of the assessee is allowed in above terms

ITA 1319/AHD/2018[2013-14]Status: DisposedITAT Ahmedabad12 Feb 2025AY 2013-14

Bench: Smt.Annapurna Gupta & Ms. Suchitra Raghunath Kambleassessment Year : 2013-14 Man Diesel & Turbo India Vs. The Acit, Circle-2(1)(2) Pvt.Ltd. Vadodara. (As Successor Of Man Turbo India P. Ltd. E-73, Midc Area Waluj, Aurangabad Maharashtra 431 136. (Applicant) (Responent) Assessee By : Shri Rahul Mehta & Shri Pratik Vora, Ars. Revenue By : Shri Ankit Jain Sr.Dr सुनवाई क" तारीख/Date Of Hearing : 19/12/2025 घोषणा क" तारीख /Date Of Pronouncement: 12/02/2025 आदेश/O R D E R आदेश आदेश आदेश

For Appellant: Shri Rahul Mehta, and Shri Pratik Vora, ARsFor Respondent: Shri Ankit Jain Sr.DR

Section 143(2)Section 143(3)Section 2(24)Section 250(6)Section 36Section 36(1)(va)Section 37Section 43B

…t in any way, either on facts or law, distinguished the said decision of the Hon’ble apex court before us. 16. However, being aware about the decision of the Hon’ble Apex Court in a subsequent decision in the case of PCIT v. Mahagun Realtors (P.) Ltd. [2022] 443 ITR 194 (SC) wherein the Apex Court has taken a contrary view on the issue, the same was confronted to both the parties during the course of hearing. To which, the ld.counsel for the assessee pointed out that the decision did not over-rule the earlier decision of the Hon’ble Apex Court in the case of Maruti Suzuki India Ltd. (supra), but in fact taking n…

Adani Power Ltd. (Previously Known As Adani Power Maharashtra Limited Now Amalgamated With Adani Power Ltd.), Ahmedabad vs. The PCIT, Ahmedabad-1, Ahmedabad

In the result, assessee’s appeal challenging the validity of 263 order passed in the name of a non-existent entity is hereby allowed

ITA 453/AHD/2023[2018-19]Status: DisposedITAT Ahmedabad23 Jan 2025AY 2018-19

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

For Appellant: Shri Biren Shah on behalf of Shri ManishFor Respondent: Shri Prathvi Raj Meena, CIT DR

Section 263Section 37(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE SMT. ANNAPURNA GUPTA, ACCOUNTANT MEMBER & SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. No.453/Ahd/2023 (Assessment Year: 2018-19) Adani Power Ltd., Vs. Principal Commissioner of (Previously known as Adani Power Income Tax, Maharashtra Ltd. now amalgamated Ahmedabad-1 with Adani Power Ltd.), 1, Adani House, Nr. Mithakhali Six Roads, Navrangpura, Ahmedabad- 380009 [PAN No.AABCA2957L] (Appellant) .. (Respondent) Appellant by : Shri Biren Shah on behalf of Shri Manish J Shah, A.R. Respondent by: Shri Prathvi Raj Meena, CIT DR Date of Hearing 21.11…

Aditya Sharma, New Delhi vs. ACIT Central Circle-19, New Delhi

In the result, appeals of the assessee are partly allowed

ITA 3620/DEL/2019[2012-13]Status: DisposedITAT Delhi15 Jan 2025AY 2012-13

Bench: Shri Challa Nagendra Prasad & Shri S Rifaur Rahmanassessment Year: 2008-09 बनाम Btl Industries Ltd., Dcit, (Merged With & Now Known As Vs. Central Circle-Ii, M/S Btl Holding Co. Ltd.), Faridabad, C/O Srs Mall, Third Floor, Haryana. Sector-12, Faridabad, Haryana. Pan No.Aaccb0573C अपीलाथ" Appellant ""यथ"/Respondent &

Section 143(2)Section 14ASection 153Section 153ASection 153A(1)(b)Section 234B

…the AO about the merger of assessee company with BTL Investment & Security Ltd. and therefore the assessments were validly framed by the AO. Reliance was placed on the decision of the Hon’ble Supreme Court in the case of PCIT vs. Mahagun Realtors Pvt. Ltd. [443 ITR 194]. 7. In the rejoinder Ld. Counsel for the assessee submitted that the decision of the Hon’ble Supreme Court in the case of PCIT vs. Mahagun Realtors Pvt. Ltd. (supra) has no application to the facts of the assessee’s case since the assessee vide letters dated 01.09.2014 which is placed at page 47, letter dated 15.11.2014 which is placed at pa…

Aditya Sharma, New Delhi vs. ACIT Central Circle-19, New Delhi

In the result, appeals of the assessee are partly allowed

ITA 3619/DEL/2019[2011-12]Status: DisposedITAT Delhi15 Jan 2025AY 2011-12

Section 143(2)Section 14ASection 153Section 153ASection 153A(1)(b)Section 234B

Aditya Sharma, New Delhi vs. ACIT Central Circle-19, New Delhi

In the result, appeals of the assessee are partly allowed

ITA 3618/DEL/2019[2010-11]Status: DisposedITAT Delhi15 Jan 2025AY 2010-11

Section 143(2)Section 14ASection 153Section 153ASection 153A(1)(b)Section 234B

Tsys Card Tech Limited, United Kingdom vs. DCIT Circle 3(1)(1) Intl. Taxation, New Delhi

The appeal of the Revenue is dismissed

ITA 2126/DEL/2023[2020-21]Status: DisposedITAT Delhi03 Jan 2025AY 2020-21

Bench: Shri Anubhav Sharma & Shri Manish Agarwal

For Appellant: Ms Priya Tandon, AdvocateFor Respondent: Shri Mahesh Kumar, CIT-DR

Section 143(3)

…owed the decision of the Hon’ble Supreme Court in the case of PCIT v. Maruti Suzuki India Ltd [2019]107 taxmann.com 375 (SC) and there ITA No.2126/Del/2025 has been failure to consider the subsequent decision in PCIT (Central) v. Mahagun Realtors (P) Ltd. [2022 SCC OnLine SC 407. However, as we go through the facts and circumstances, we find that the assessee had duly informed the fact the erstwhile company had seized to exist, yet, the reassessment notice was issued in the name of the erstwhile company. Reliance in this regard is rightly placed on the decision of the Hon’ble Delhi High Court in the case of Sk…

Dy. Commissioner of Income Tax-1(1)(1), Aayakar Bhawan vs. Bennett Coleman and Co. Ltd., Second Floor

Accordingly, Ground No.1 raised by the appellant is allowed

ITA 2185/MUM/2024[2018-19]Status: DisposedITAT Mumbai17 Dec 2024AY 2018-19

Bench: SHRI AMARJIT SINGH, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)

For Appellant: Shri Madhur Agarwal &For Respondent: Shri Kailash C. Kanojiya &

Section 143(2)Section 143(3)Section 144BSection 250Section 481

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI SHRI AMARJIT SINGH, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER Deputy Commissioner of Income Tax 1(1)(1), Mumbai 579, Aaykar Bhavan, M.K.Road, Mumbai – 400020, Maharashtra. …………. Appellant Vs Bennett Coleman & Co. Ltd. [Formerly known as Brand Equity Treaties Limited now amalgamated with M/s. Bennett Coleman & Co.Ltd.] Second Floor, The Time of India Building, Dr. D. N. Road, Fort, Mumbai – 400001, Maharashtra. …………. Respondent [PAN:AADCB5243Q] Appearance For the Respondent/Department : Shri Kailash C. Kanojiya & Ms. Kaveeta Punit Kaushik For th…

DCIT-15(1)(2), Mumbai vs. Carron Investment Private Limited, Mumbai

In the result, the appeal by the Revenue is dismissed

ITA 4187/MUM/2023[2013-14]Status: DisposedITAT Mumbai11 Dec 2024AY 2013-14

Bench: Shri Om Prakash Kantshri Sandeep Singh Karhail

For Appellant: Shri Gautam ThakkarFor Respondent: Shri Krishnakumar, Sr.DR

Section 143(3)Section 147Section 148Section 250Section 292B

…t order under section 147 of the Act was passed in the name of an existent entity, i.e., M/s. Carron Investment Pvt. Ltd. The learned DR also placed reliance upon the decision of Hon'ble Supreme Court in PCIT vs. Mahagun Realtors (P.) Ltd., reported in (2022) 443 ITR 194 (SC). Thus, the learned DR submitted that since the assessment order has been passed in the name of a correct entity, therefore, the assessment has rightly been made in the name of an existing company. ITA No.4187/MUM/2023 (A.Υ. 2013-14) 5 8. On the contrary, the learned Authorized Representative (“learned AR”) by referring to the decision of the…

Principal Commissioner of Income Tax Central 2 Kolkata vs. Gpt Sons Pvt Ltd

The appeal is dismissed

ITAT/195/2024HC Calcutta08 Nov 2024

Bench: : The Hon'Ble The Chief Justice T.S Sivagnanam -A N D- Hon'Ble Justice Hiranmay Bhattacharyya Date : November 08, 2024. Appearance : Mr. Soumen Bhattacharjee, Adv. ….For Appellant Mr. Amit Agarwal, Adv. …For Respondents

Section 147Section 148Section 260ASection 292B

…under section 292B of the Income Tax Act, 1961? e. Whether the learned Income Tax Appellate Tribunal has substantially erred in law in not considering the spirit of the judgment of the Hon’ble Supreme Court in the case of M/s. Mahagun Realtors (P) Ltd. [443 ITR 194 (SC)] wherein the assessment made in the name of amalgamating company was held to be valid as the fact of amalgamation was suppressed from the AO ? 3 The short question which falls for consideration in this appeal is whether the reopening of the assessment was valid in law, inasmuch as, the notice was admittedly sent to a non existing…

International Hospital Limited vs. DCIT Circle 12 (2)

ITA/116/2023HC Delhi26 Sept 2024

Bench: HON'BLE MR. JUSTICE RAVINDER DUDEJA,HON'BLE MR. JUSTICE YASHWANT VARMA

…ors (P) Ltd.3 3. For facilitating disposal of the present matters, the petitioners had . It is the aforesaid rival contentions which fall for our consideration in this batch. 1 (2020) 18 SCC 331 2 Act 3 2022 SCC OnLine SC 407 Digitally Signed By:KAMLESH KUMAR Signing Date:26.09.2024 19:44:08 Signature Not Verified ITA 116/2023 & other connected matters Page 17 of 52 circulated a detailed chart pertaining to each individual writ petitioner encapsulating relevant details pertaining the Scheme of Arrangement as sa…

Microchip Technology (India) Private Limited, Bengaluru vs. DCIT Circle -5(1), Hyderabad

In the result, appeal of the assessee is allowed in part

ITA 509/HYD/2022[2018-19]Status: DisposedITAT Hyderabad11 Sept 2024AY 2018-19

Bench: Shri Manjunatha G. & Shri K.Narasimha Chary

For Appellant: Ms.Tanmayee Rajkumar, ARFor Respondent: Ms. TH Vijaya Lakshmi, DR

Section 143(2)Section 143(3)

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ में IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “A”, HYDERABAD BEFORE SHRI MANJUNATHA G., ACCOUNTANT MEMBER & SHRI K.NARASIMHA CHARY, JUDICIAL MEMBER आ.अपी.सं / ITA No.509/Hyd/2022 (निर्धारण वर्ा / Assessment Year: 2018-19) Microchip Technology (India) Private Ltd. Deputy (for the merged entity Microsemi India Vs. Commissioner of Private Limited) Income Tax Bengaluru Circle-5(1) [PAN :AABCM9868J] Hyderabad अपीलधर्थी / Appellant प्रत्‍यर्थी / Respondent निर्धाररती द्वधरध/Assessee by: Ms.Tanmayee Rajkumar, AR रधजस्‍व द्वधरध/Revenue by: Ms. TH Vijaya Lakshmi, DR सुिवधई की…

Sitapuram Power Limited-Erstwhile Amalgamating Company (Now Amalgamated Company-Zuari Cement Limited), Kadapa vs. DCIT, Circle 1, Hyderabad

In the result, appeal of the assessee is allowed

ITA 79/HYD/2022[2017-18]Status: DisposedITAT Hyderabad02 Jul 2024AY 2017-18

Bench: Shri Laliet Kumar, Hon’Ble & Shri Madhusudan Sawdia, Hon’Bleआआआआ आआआआ आआ./ I.T.A. (Tp) No.79/Hyd/2022 (आआआआआआआआ आआआआ / Assessment Year: 2017-18) Erstwhile Amalgamating Company Vs. Deputy Commissioner Of – Sitapuram Power Limited Income Tax, Pan:Aajcs2098E Circle-1, (Now Amalgamated Company – Nellore. Zuari Cement Limited), Kadapa. Pan:Aajcs2098E (आआआआआआआआआ/ Appellant) (आआआआआआआआआआ/ Respondent) आआआआआआआआआ आआ आआ आआ/ Appellant : Adv. Shri Deepak Chopra & Nitin Narang By आआआआआआआआआआआ आआ आआ आआ / : Shri Kumar Pranav, Cit-Dr Respondent By आआआआआआ आआ आआआआआ / Date Of : 15/05/2024 Hearing आआआआआ आआ आआआआआ/Date Of : 02/07/2024 Pronouncement O R D E R

For Appellant: Adv. Shri Deepak Chopra &

Section 143(3)Section 144C(5)Section 40A(2)(b)Section 80ISection 92Section 92(3)Section 92BSection 92D

…ested and transferred in the name of the present assessee viz., M/s. Zuari Cement Limited. The above said discussion is essential as the Hon’ble Supreme Court in the case of Principle Commissioner of Income Tax vs. Mahagun Realtors (P.) Ltd reported in [2022] 443 ITR 194 (SC) have carved out an exception to the judgment of the Hon’ble Supreme Court in the case of Principle Commissioner of Income Tax, New Delhi vs. Maruti Suzuki India Ltd (supra) and held that in case the liability of the earlier amalgamating company (erstwhile Company) continues to be owned by amalgamated company, then there is no error in passin…

Madhav Infra Projects Ltd (Erstwhile Aashka Constructions P. Ltd.), Vadodara vs. The Dy.CIT, Circle-1(1)(1), Ahmedabad

ITA 88/AHD/2023[2009-10]Status: DisposedITAT Ahmedabad28 Jun 2024AY 2009-10

Bench: Mrs. Annapurna Gupta & Shri Siddhartha Nautiyalिनधा"रणवष"/Assessment Year: 2009-10 Vs. Madhav Infra Projects Ltd., Dcit, (Erstwhile Aashka Circle-1(1)(1), Constructions Pvt. Ltd.), Ahmedabad 4, Madhav House, Nr. Panchratna Building, Subhanpura, Baroda, Gujarat Pan : Aadcm 1157 C अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri S.N. Soparkar, Sr. Advocate, Ms. Urvashi Shodhan, Ar & Shri Parin Shah, Ar Revenue By : Ms. Saumya Pandey Jain, Sr. Dr सुनवाई क" तारीख/Date Of Hearing : 19.03.2024/26.06.2024 घोषणा क" तारीख /Date Of Pronouncement: 28.06.2024 आदेश/O R D E R Per Annapurna Gupta: Present Appeal Has Been Filed By The Assessee Against Order Of The Learned Commissioner Of Income-Tax (Appeals)-12, Ahmedabad [Hereinafter Referred To As "Cit(A)" For Short] Dated 23.12.2022 Passed Under Section 250 Of The Income Tax Act, 1961 [Hereinafter Referred To As "The Act" For Short] For Assessment Year (Ay) 2009-10. 2. Grounds Raised Are As Under :- “1. Ld. Cit (A) Erred In Law & On Facts Confirming Action Of Ao Passing An Ex- Parte Order On An Entity That Ceased To Exist Pursuant To Order Of Amalgamation Passed By Hon'Ble High Court. The Order Passed On Non-Entity Is A Nullity & Void Ab Initio That Ought To Be Quashed.

For Appellant: Shri S.N. Soparkar, Sr. AdvocateFor Respondent: Ms. Saumya Pandey Jain, Sr. DR

Section 144Section 147Section 148Section 234BSection 250Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, AHMEDABAD BEFORE MRS. ANNAPURNA GUPTA, ACCOUNTANT MEMBER AND SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER िनधा"रणवष"/Assessment Year: 2009-10 Vs. Madhav Infra Projects Ltd., DCIT, (Erstwhile Aashka Circle-1(1)(1), Constructions Pvt. Ltd.), Ahmedabad 4, Madhav House, Nr. Panchratna Building, Subhanpura, Baroda, Gujarat PAN : AADCM 1157 C अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee by : Shri S.N. Soparkar, Sr. Advocate, Ms. Urvashi Shodhan, AR & Shri Parin Shah, AR Revenue by : Ms. Saumya Pandey Jain, Sr. DR सुनवाई क" तारीख/Date of Hearing : 19.03.2024/26.06.2024…

Kool Breweries Limited, Haryana vs. DCIT Cicle-5(2), New Delhi

ITA 4478/DEL/2019[2013-14]Status: DisposedITAT Delhi13 Jun 2024AY 2013-14

Bench: Shri G.S. Pannu & Shri Anubhav Sharma

For Appellant: Shri Arun Chhabra, CA &For Respondent: Ms. Sapna Bhatia, CIT-DR &

Section 143(3)Section 292Section 292B

…regularity, which could be cured by the provisions of section 292B of the Income Tax Act, 1961 ('the Act').” 5. At the time of hearing, the Ld. DR has relied upon the judgment of Hon’ble Supreme Court in the case PCIT (Central) v. Mahagun Realtors (P) Ltd. [2022 SCC OnLine SC 407], to contend that as assessee had participated in assessment so there is no error in assessment order. Ld. AR has however, relied plenty of decisions to contrary and specially, of Hon'ble Supreme Court in case of Spice Infotainment Ltd Civil Appeal No. 285 of 2014 and in Maruti Suzuki India Limited (2019) 07 Taxmnann.com 375 (SC), to…

DCIT Circle-3(4), Mumbai vs. Idbi Bank Ltd, Mumbai

In the result, we confirm the order of the learned CIT (A) and dismiss the appeal of the learned Assessing Officer

ITA 3882/MUM/2023[2006-07]Status: DisposedITAT Mumbai13 May 2024AY 2006-07

Bench: Prashant Maharishi, Am & Shri Raj Kumar Chauhan, Jm Idbi Bank Ltd. Dcit Cirlce-3(4), 22Nd Floor Idbi Tower, R.No.559, 5Th Floor, Wtc Complex, Aaykar Bhavan, M.K.Road, Cuffe Parade, Vs. Mumbai 400020 Mumbai 400005 (Appellant) (Respondent) Co No. 28/Mum/2024 (Arising In Ita No.3882/Mum/2023 For A.Y.2006-07)

For Appellant: Shri C. Naresh, ARFor Respondent: Shri H M Bhatt, Sr. DR

Section 154

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE PRASHANT MAHARISHI, AM AND SHRI RAJ KUMAR CHAUHAN, JM IDBI Bank Ltd. DCIT Cirlce-3(4), 22nd Floor IDBI Tower, R.NO.559, 5th Floor, WTC Complex, Aaykar Bhavan, M.K.Road, Cuffe Parade, Vs. Mumbai 400020 Mumbai 400005 (Appellant) (Respondent) CO No. 28/MUM/2024 (Arising in ITA No.3882/Mum/2023 for A.Y.2006-07) IDBI Bank Ltd. DCIT Cirlce-3(4), 22nd Floor IDBI Tower, R.NO.559, 5th Floor, WTC Complex, Aaykar Bhavan, Vs. Cuffe Parade, M.K.Road, Mumbai 400020 Mumbai 400005 (Appellant) (Respondent) PAN No. AABCI8842G Assessee by : Shri C. Naresh, AR Revenue by…

ACIT Circle 1(2)(1), Mumbai vs. M B Patil Construction Limited, Mumbai

ITA 98/MUM/2023[2018-19]Status: DisposedITAT Mumbai16 Apr 2024AY 2018-19

Section 143(3)Section 145(3)Section 40Section 44A

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘D’ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI GAGAN GOYAL, ACCOUNTANT MEMBER ITA No.303/Mum/2023 (Assessment Year :2018-19) M/s. Patil Construction and Vs. Infrastructure Limited (M.B. Patil Constructions Limited since amalgamated) Flat No.02, Swadin Sadan 'C' Road Churchgate, Mumbai – 400 021 (Appellant) Deputy Commissioner of Income Tax-1(2)(1) Mumbai Aayakar Bhawan Mumbai Maharashtra (Respondent) PAN/GIR No.AAFCP4151P ITA No.98/Mum/2023 (Assessment Year :2018-19) Asst. Commissioner Vs. M/s. Patil Construction and Infrastructure Limited of Income Tax- 1(…

M/S M.B.Patil Constructions Limited, Mumbai vs. Income Tax Department, National Faceless Assessment Centre, Delhi

ITA 303/MUM/2023[2018-19]Status: DisposedITAT Mumbai16 Apr 2024AY 2018-19

Section 143(3)Section 145(3)Section 40Section 44A

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘D’ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI GAGAN GOYAL, ACCOUNTANT MEMBER ITA No.303/Mum/2023 (Assessment Year :2018-19) M/s. Patil Construction and Vs. Deputy Infrastructure Limited (M.B. Patil Constructions Limited since amalgamated) Flat No.02, Swadin Sadan 'C' Road Churchgate, Mumbai – 400 021 (Appellant) Commissioner of Income Tax-1(2)(1) Mumbai Aayakar Bhawan Mumbai Maharashtra (Respondent) PAN/GIR No.AAFCP4151P .. ITA No.98/Mum/2023 (Assessment Year :2018-19) Asst. Commissioner Vs. M/s. Patil Construction and of Income Tax- 1(2)(1) Mumbai Aayakar…

Simens Healthcase Diagnostics Limited ( Through Successor in Interest Siemens Limited ), Mumbai vs. The Pr. CIT, Vadodara-2, Vadodara

ITA 1442/AHD/2015[2008-09]Status: DisposedITAT Ahmedabad03 Apr 2024AY 2008-09

Bench: Shri Waseem Ahmed & Ms. Madhumita Royआयकर अपील सं./I.T.A. No. 1442/Ahd/2015 ("नधा"रण वष" / Assessment Years : 2008-09) Simens Healthcare The Principal बनाम/ Diagnostics Limited Commissioner Of Income Vs. (Through Successor In Tax Interest Siemens Limited) Vadodara-2 Birla Aurora, Level 21, Plot No. 1080, Dr. Annie Besant Road, Worli, Mumbai - 400030 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaacb8542M (Appellant) .. (Respondent) Shri Jet Kamar, A.R. अपीलाथ" ओर से /Appellant By : ""यथ" क" ओर से/Respondent By : Dr. Darsi Suman Ratnam, Cit.Dr Date Of Hearing 14/03/2024 03/04/2024 Date Of Pronouncement O R D E R Per Ms. Madhumita Roy - Jm: The Instant Appeal Filed By The Assessee Is Directed Against The Order Dated 25.03.2015 Passed By The Principal Commissioner Of Income Tax, Vadodara-2 (‘Pcit’), Under Section 263 Of The Income Tax Act, 1961 (Hereinafter Referred As To ‘The Act’), Whereby & Whereunder The Assessment Order Dated 23.10.2012 Passed By The Acit, Circle-4, Baroda (In Short ‘Ao’) Has Been Directed To

For Respondent: Dr. Darsi Suman Ratnam, CIT.DR

Section 143(3)Section 14ASection 263Section 40A

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER & Ms. MADHUMITA ROY, JUDICIAL MEMBER आयकर अपील सं./I.T.A. No. 1442/Ahd/2015 ("नधा"रण वष" / Assessment Years : 2008-09) Simens Healthcare The Principal बनाम/ Diagnostics Limited Commissioner of Income Vs. (Through Successor in Tax Interest Siemens Limited) Vadodara-2 Birla Aurora, Level 21, Plot No. 1080, Dr. Annie Besant Road, Worli, Mumbai - 400030 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAACB8542M (Appellant) .. (Respondent) Shri Jet Kamar, A.R. अपीलाथ" ओर से /Appellant by : ""यथ" क" ओर से/Respondent by : Dr…

DCIT, Ludhiana vs. M/S Religare Technova It Services Ltd., New Delhi

In the result, the ground no

ITA 656/CHANDI/2017[2008-09]Status: DisposedITAT Chandigarh14 Mar 2024AY 2008-09

Bench: SHRI. AAKASH DEEP JAIN (Vice President), SHRI. VIKRAM SINGH YADAV (Accountant Member)

For Appellant: None (Written Submission)For Respondent: Shri Rohit Sharma, CIT DR

Section 143(3)

…आयकर अपीलीय अिधकरण,च"डीगढ़ "यायपीठ “ए” , च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH HEARING THROUGH: PHYSICAL MODE "ी आकाश दीप जैन, उपा"य" एवं "ी िव"म "सह यादव, लेखा सद"य BEFORE: SHRI. AAKASH DEEP JAIN, VP & SHRI. VIKRAM SINGH YADAV, AM आयकर अपील सं./ ITA NO. 622/Chd/2017 िनधा"रण वष" / Assessment Year : 2008-09 Healthfore Technologies Ltd. बनाम The DCIT (Formerly Religare Technologies Circle VII Ltd.) (Successor in interest to M/s Ludhiana Religare Technova IT Services Ltd.) Admn. Office: G-16, Marina Arcade, Connaught Circus, New Delhi- 110001 "थायी लेखा सं./PAN NO: AACCP0505H…