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.

95

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 148Section 292BSection 147Section 143(2)Section 142(1)Section 153ASection 250
Read the full judgment

Issues it is cited on

section 2(1a)transferor companytransferee companysection 39section 14(a)section 2(31)amalgamationsection 292bsection 153a(1)(b)construction pesection 292section 24(a)

Judgments citing PCIT v. Mahagun Realtors Pvt. Ltd.

M/S Healthfore Technologies Ltd., New Delhi vs. DCIT, Ludhiana

In the result, the ground no

ITA 622/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…

DCIT, Central Circle 3(3), Mumbai vs. Avaada Ventures Private Limited, Mumbai

ITA 2089/MUM/2023[2012-13]Status: DisposedITAT Mumbai08 Nov 2023AY 2012-13
For Appellant: Shri Mani JainFor Respondent: Shri Ajay Chandra
Section 143(3)Section 153ASection 2

…mental Representative on the judgment of Hon’ble Supreme Court in the case of Principal 7 ITA Nos. 1751-1754/Mum/2023 & ITA Nos. 2087-2089/Mum/2023 AY 2012-13, 2013-14, 2014-15 & 2015-16 Commissioner of Income Tax Vs. Mahagun Realtors Pvt. Ltd. reported in 443 ITR 194 (SC). Taking us through paragraph 18, 30 and 32 of the aforesaid judgment of Hon’ble Supreme Court the Ld. Departmental Representative submitted that in case of amalgamation there is no end to the enterprise which continues to exist, and therefore, in that sense it cannot be said that assessment has been framed on a non-existing entity. He submit…

Avaada Ventures Private Limited, Mumbai vs. DCIT, Central Circle 3(3), Mumbai

ITA 1754/MUM/2023[2012-13]Status: DisposedITAT Mumbai08 Nov 2023AY 2012-13
For Appellant: Shri Mani JainFor Respondent: Shri Ajay Chandra
Section 143(3)Section 153ASection 2

…mental Representative on the judgment of Hon’ble Supreme Court in the case of Principal 7 ITA Nos. 1751-1754/Mum/2023 & ITA Nos. 2087-2089/Mum/2023 AY 2012-13, 2013-14, 2014-15 & 2015-16 Commissioner of Income Tax Vs. Mahagun Realtors Pvt. Ltd. reported in 443 ITR 194 (SC). Taking us through paragraph 18, 30 and 32 of the aforesaid judgment of Hon’ble Supreme Court the Ld. Departmental Representative submitted that in case of amalgamation there is no end to the enterprise which continues to exist, and therefore, in that sense it cannot be said that assessment has been framed on a non-existing entity. He submit…

ACIT Circle 25(1), Delhi vs. Vibhu International Ltd. (Formely Known As M/S Core International Ltd., Delhi

Appeal of the Revenue is dismissed

ITA 2005/DEL/2021[2009-10]Status: HeardITAT Delhi05 Sept 2023AY 2009-10

Bench: Shri Narendra Kumar Billaiya & Shri Kul Bharatassessment Year: 2009-10

Section 147Section 148Section 292B

…reliance on the judgment of the Hon’ble Supreme Court in the case of Pr.CIT Vs. Maruti Suzuki [2019] 107 Taxmann.com 375 (SC). Learned counsel submitted that the judgment of the Hon’ble Supreme Court in the case of PCIT Vs. Mahagun Realtors (P) Ltd. [2022] 137 Taxmann.com 91 (SC) is distinguishable on facts as in the present case the assessee had informed the AO well before the issuance of notice. 4 4. We have heard rival contentions and perused the material available on record. We find that the assessment was reopened u/s 147 of the Act by issuing notice u/s 148 of the act which admittedly was issued sin th…

The ACIT, Central-2, Indore vs. M/S. Keti Construction (India) Ltd., Indore

In the result, the Cross Objection filed by the assessee stands allowed

ITA 63/IND/2021[2009-10]Status: DisposedITAT Indore07 Aug 2023AY 2009-10

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniassessment Year: 2009-10 A.C.I.T., M/S. Keti Construction (India) Central-2, बनाम/ Limited, Indore Indore. Vs. (Revenue / Appellant) (Assessee / Respondent) Pan: Aabck 5930 D Revenue By Shri Ashish Porwal, Sr. Dr Assessee By Shri Ajay Tulsian, Ca Date Of Hearing 09.05.2023 Date Of Pronouncement 07.08.2023

Section 132Section 139Section 143(1)Section 143(3)Section 147Section 148Section 153ASection 68

…the assessee’s case can be said to be covered by the aforesaid decision in Maruti Suzuki relied upon by Ld. AR. But at this stage, we should also take note of the recent decision dated 05.04.2022 of Hon’ble Supreme Court in PCIT Vs. Mahagun Realtors (P) Ltd. 443 ITR 194 (SC) which though was not referred to by either side. In this recent decision which too have a wide publicity in online media, the Hon’ble Supreme Court analysed several other decisions including its earlier decision in Maruti Suzuki and came to hold against assessee and in favour of revenue i.e. the assessment made by department on old company w…

Crisil Ltd (in the Matter of Erstwhile Pipal Research Analytics and Information Services India P.Ltd, Mumbai vs. Asst CIT 9(2)(2), Mumbai

In the result, the appeal of the assessee is allowed

ITA 5029/MUM/2017[2013-14]Status: DisposedITAT Mumbai20 Jul 2023AY 2013-14

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm Crisil Ltd. (In The Matter Of Erstwhile Pipal Research Analytics &Information Services Acit 9(2)(2) India Pvt. Ltd. Merged With Crisil Aaykar Bhavan, M. K. Road, Vs. Ltd.) Mumbai-400020 Crisil House, Central Avenue Road, Hiranndani Business Park,Powai Mumbai-400076 (Appellant) (Respondent) Pan No. Aaics2386Q

For Appellant: Ms. Chandani Shah, ARFor Respondent: Shri. Vachaspati Tripathi, DR
Section 143Section 144C(13)Section 92

…IN THE INCOME TAX APPELLATE TRIBUNAL “K” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI SANDEEP SINGH KARHAIL, JM Crisil Ltd. (In the Matter of Erstwhile Pipal Research Analytics &Information Services ACIT 9(2)(2) India Pvt. Ltd. merged with Crisil Aaykar Bhavan, M. K. Road, Vs. Ltd.) Mumbai-400020 Crisil House, Central Avenue Road, Hiranndani Business Park,Powai Mumbai-400076 (Appellant) (Respondent) PAN No. AAICS2386Q Assessee by : Ms. Chandani Shah, AR Revenue by : Shri. Vachaspati Tripathi, DR Date of hearing: 18.07.2023 Date of pronouncement : 20.07.2023 O R D E R PER PRASHANT MAHARISHI, AM:…

M/S. Siemens Healthcare Diagnostics Ltd., Baroda vs. The ACIT., Circle-4, Baroda

The appeals of the assessee are allowed

ITA 2881/AHD/2012[2008-09]Status: DisposedITAT Mumbai18 Jul 2023AY 2008-09

Bench: Shri B.R. Baskaran (Am) & Smt. Kavitha Rajagopal (Jm)

Section 292B

…ll become infructuous. Accordingly the learned AR prayed for quashing of all the orders passed by the AO. 6. The Learned DR, on the contrary, placed reliance on the decision rendered by Hon'ble Supreme Court in the case of PCIT Vs. Mahagun Realtors (P) Ltd. (443 ITR 194) and submitted that Hon'ble Supreme Court 4 Siemens Limited has held in the above said case that the corporate death of an entity upon amalgamation cannot be invalidated the assessment order. 7. In the rejoinder, the learned AR submitted that the judgement of Hon'ble Supreme Court in the case of PCIT v. Mahagun Realtors (P.) Ltd (443 ITR 194)(…

Abbott India Ltd, Mumbai vs. Addl CIT RG 7(2), Mumbai

In the result appeal filed by the assessee for both the assessment years are allowed

ITA 2032/MUM/2014[2009-10]Status: DisposedITAT Mumbai12 Jul 2023AY 2009-10

Bench: Shri Prashant Maharishi, Am & Shri Narender Kumar Chaudhary, Jm Ita No. 2032/Mum/2014 (Assessment Year2009-10)

For Appellant: Shri Madhur Agrawal,ARFor Respondent: Shri Byomkesh Pradipta Kumar
Section 143(3)Section 144CSection 144C(13)

…IN THE INCOME TAX APPELLATE TRIBUNAL “K” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI NARENDER KUMAR CHAUDHARY, JM ITA No. 2032/MUM/2014 (Assessment Year2009-10) Abbott India Ltd. (as successor to ‘Solvey Pharma ACIT Range-7(2) India Ltd’) Aayakar Bhavan, Maharshi Suraj Prakash, 1 st Floor, 86, Vs. Karve Road, Shankar Ghanekar Marg, Mumbai-400020 Prabhadevi, Mumbai-400025 (Appellant) (Respondent) PAN No. AAACB5170B Assessee by : Shri Madhur Agrawal,AR Revenue by : Shri Byomkesh Pradipta Kumar Panda, DR Date of hearing: 15.06.2023 Date of pronouncement : 12.07.2023 O R D E R PER PRASHANT MAHARIS…

Abbott India Ltd.(Solvay Pharma India Ltd), Mumbai vs. Addl.C.I.T. RG.7(2), Mumbai

In the result appeal filed by the assessee for both the assessment years are allowed

ITA 7778/MUM/2012[2008-09]Status: DisposedITAT Mumbai12 Jul 2023AY 2008-09

Bench: Shri Prashant Maharishi, Am & Shri Narender Kumar Chaudhary, Jm Ita No. 2032/Mum/2014 (Assessment Year2009-10)

For Appellant: Shri Madhur Agrawal,ARFor Respondent: Shri Byomkesh Pradipta Kumar
Section 143(3)Section 144CSection 144C(13)

…IN THE INCOME TAX APPELLATE TRIBUNAL “K” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI NARENDER KUMAR CHAUDHARY, JM ITA No. 2032/MUM/2014 (Assessment Year2009-10) Abbott India Ltd. (as successor to ‘Solvey Pharma ACIT Range-7(2) India Ltd’) Aayakar Bhavan, Maharshi Suraj Prakash, 1 st Floor, 86, Vs. Karve Road, Shankar Ghanekar Marg, Mumbai-400020 Prabhadevi, Mumbai-400025 (Appellant) (Respondent) PAN No. AAACB5170B Assessee by : Shri Madhur Agrawal,AR Revenue by : Shri Byomkesh Pradipta Kumar Panda, DR Date of hearing: 15.06.2023 Date of pronouncement : 12.07.2023 O R D E R PER PRASHANT MAHARIS…

Ppg Coating India P. Ltd, Mumbai vs. DCIT Cir 13(1)(1), Mumbai

In the result, the appeal of the assessee is allowed

ITA 2168/MUM/2017[2012-13]Status: DisposedITAT Mumbai16 Jun 2023AY 2012-13

Bench: Shri Aby T. Varkey, Jm & Shri Amarjit Singh, Am आयकर अपील सं/ I.T.A. (Tp) No.2168/Mum/2017 (निर्धारण वर्ा / Assessment Year: 2012-13) Ppg Coatings India Pvt. बिधम/ Dcit, Circle-13(1)(1) Ltd. Mumbai Vs. (Now Merged With Ppg Asian Paints Pvt. Ltd.) The Centrium Phoenix Market City, Lbs, Marg, Kurla West, Mumbai- 400070. स्थधयी लेखध सं./जीआइआर सं./Pan/Gir No. : Aabcs4378K (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) Assessee By: Shri Percy Pardiwala Revenue By: Shri Samuel Pitta (Sr. Ar) सुनवाई की तारीख / Date Of Hearing: 02/05/2023 घोषणा की तारीख /Date Of Pronouncement: 16/06/2023 आदेश / O R D E R Per Aby T. Varkey, Jm: This Is An Appeal Preferred By The Assessee Against The Order Of The Assessing Officer Dated 25.01.2017 Pursuant To Dispute Resolution Panel (Drp)-02, Mumbai Passed 27.12.2016 Passed U/S 143(3) R.W.S. 144C(13) Of The Income Tax Act, 1961 (Hereinafter “The Act”). 2. At The Outset, The Ld. Senior Counsel For The Assessee Drew Our Attention To The Additional Grounds Of Appeal Raised By The Assessee, Which According To Him Is A Legal Issue & Which Need To Be Adjudicated First, Since If The Legal Issue Is Upheld Then, It Goes To The Root Of The Jurisdiction Of The Ao To Have Passed The Final Assessment Order. The Legal Issue Raised By Assessee Reads As Under;-

For Appellant: Shri Percy PardiwalaFor Respondent: Shri Samuel Pitta (Sr. AR)
Section 143(3)Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL “J” BENCH, MUMBAI BEFORE SHRI ABY T. VARKEY, JM AND SHRI AMARJIT SINGH, AM आयकर अपील सं/ I.T.A. (TP) No.2168/Mum/2017 (निर्धारण वर्ा / Assessment Year: 2012-13) PPG Coatings India Pvt. बिधम/ DCIT, Circle-13(1)(1) Ltd. Mumbai Vs. (now merged with PPG Asian Paints Pvt. Ltd.) The Centrium Phoenix Market City, LBS, Marg, Kurla West, Mumbai- 400070. स्थधयी लेखध सं./जीआइआर सं./PAN/GIR No. : AABCS4378K (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) Assessee by: Shri Percy Pardiwala Revenue by: Shri Samuel Pitta (Sr. AR) सुनवाई की तारीख / Date of Hearing: 02/05/2023 घोषणा की त…

Rathi Cermics Pvt. Ltd., New Delhi vs. ITO, New Delhi

ITA 6136/DEL/2016[2006-07]Status: DisposedITAT Delhi08 May 2023AY 2006-07

Bench: Sh. Shamim Yahya & Sh. Anubhav Sharma

Section 143(2)Section 143(3)Section 147Section 148Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘F’ : NEW DELHI) BEFORE SH. SHAMIM YAHYA, ACCOUNTANT MEMBER AND SH. ANUBHAV SHARMA, JUDICIAL MEMBER ITA No. 6136/Del/2016, A.Y. 2006-07 Rathi Ceramics Pvt. Ltd. Vs. ITO, 26A, Sadhana Enclave, Ward-15(3), New Delhi-110017 New Delhi PAN : AAACR4592F (APPELLANT) (RESPONDENT) Appellant by Sh. Ved Jain, Adv. & Sh. Aman Garg, CA Respondent by Ms. Princy Singla, Sr.DR Date of hearing: 02.05.2023 Date of Pronouncement: 08.05.2023 ORDER PER ANUBHAV SHARMA, JM: The appeal has been preferred by the Assessee against the order dated 25.10.2016 of CIT(A)-10, New Del…

M/S. Lear Orgadam Automotive India Pvt.Ltd, Pune vs. Assistant Commissioner of Income-Tax, Circle - 9, Pune

In the result, the appeal is allowed in above terms

ITA 110/PUN/2018[2013-14]Status: HeardITAT Pune04 May 2023AY 2013-14

Bench: Shri R.S. Syal & Shri S.S. Viswanethra Raviआयकर अपील सं. / Ita. No.110/Pun/2018 Assessment Year : 2013-14

Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH, ‘A’ PUNE BEFORE SHRI R.S. SYAL, VICE PRESIDENT AND SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER आयकर अपील सं. / ITA. No.110/PUN/2018 Assessment Year : 2013-14 Lear Automotive India Private Limited, Vs. ACIT, Circle-9, (successor in the interest of Lear Pune Oragadam Automotive India Private Limited), E-25, 26, 27, MIDC, Bhosari, Pune 411 026 Maharashtra PAN : AADCL1978K Appellant Respondent Assessee by Shri Dhanesh Bafna & Mr. Hardik Nirmal Revenue by Shri Mallikarjun Utture Date of hearing 03-05-2023 Date of pronouncement 04-05-2023 आदेश / ORDER PER R.S. SYAL…

Mathletics LLP Formerly Mathletics (P) Ltd., Kolkata vs. I.T.O., Ward - 9(1), Kolkata

In the result, appeal of the assessee is allowed

ITA 97/KOL/2023[2015-2016]Status: DisposedITAT Kolkata26 Apr 2023AY 2015-2016

Bench: Shri Sonjoy Sarma & Shri Girish Agrawalassessment Year: 2015-16 Mathletics Llp Formerly Ito, Ward-9(1), Mathletics (P) Ltd. Kolkata C/O. P.K. Himmatsinghka, 41 Vs. B.B. Ganguly Street, Central Plaza, 2Nd Floor, Kolkata- 700012. Pan: Aaxfm 4704 C (Appellant) (Respondent) Present For: Appellant By : Shri Pramod Kumar Himmatsinghka, Ar Respondent By : Smt. Ranu Biswas, Addl. Cit, Sr. Dr Date Of Hearing : 27.03.2023 Date Of Pronouncement : 26.04.2023 O R D E R Per Girish Agrawal: This Appeal By The Assessee Is Arising Out Of The Order Of Cit(A), National Faceless Appeal Centre (Nfac), Delhi Vide Order No. Itba/Nfac/S/250/2022-23/104812839(1) Dated 21.12.2022 Against The Assessment Order Passed U/S 147 R.W.S. 144B Of The Income-Tax Act, 1961 (Hereinafter Referred To As ‘The Act’) For A.Y. 2015-16. 2. Grounds Taken By The Assessee Are As Under:

For Appellant: Shri Pramod Kumar Himmatsinghka, ARFor Respondent: Smt. Ranu Biswas, Addl. CIT, Sr. DR
Section 147Section 148Section 151

…IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA BENCH “SMC”, KOLKATA BEFORE SHRI SONJOY SARMA, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER Assessment Year: 2015-16 Mathletics LLP Formerly ITO, Ward-9(1), Mathletics (P) Ltd. Kolkata C/o. P.K. Himmatsinghka, 41 Vs. B.B. Ganguly Street, Central Plaza, 2nd Floor, Kolkata- 700012. PAN: AAXFM 4704 C (Appellant) (Respondent) Present for: Appellant by : Shri Pramod Kumar Himmatsinghka, AR Respondent by : Smt. Ranu Biswas, Addl. CIT, Sr. DR Date of Hearing : 27.03.2023 Date of Pronouncement : 26.04.2023 O R D E R PER GIRISH AGRAWAL, ACCOUNTANT MEMBER: This…

Shri. Sunil Kumar Jalan, Bangalore vs. Income Tax Officer, Ward- 6(3)(1), Bangalore

In the result, the appeal filed by the assessee is partly allowed for statistical purposes

ITA 337/BANG/2020[2014-15]Status: DisposedITAT Bangalore28 Feb 2023AY 2014-15

Bench: Shri Chandra Poojari & Shri George George K.Shri Sunil Kumar Jalan Vs The Income Tax Officer - 6(3)(1) No.703, 7Th Floor, Ebony Bmtc Building, 80Ft Road A Wing, Godrej Woods Apts 6Th Block, Koramangla Near Hebbal Flyover Bengaluru 560095 Bangalore 560024 Pan – Acdpj0966D (Appellant) (Respondent) Assessee By: Shri P.K. Prasad, Advocate Revenue By: Dr. Sankar Ganesh K., Addl. Cit-Dr Date Of Hearing: 23.02.2023 Date Of Pronouncement: 28.02.2023 O R D E R Per: George George K., J.M. This Appeal At The Instance Of The Assessee Is Directed Against The Cit(A)’S Order Dated 25.11.2019. The Relevant Assessment Year Is 2014-15. 2. The Brief Facts Of The Case Are As Follows: - The Assessee Is An Individual Engaged In Granite Business. For The Assessment Year (Ay) 2014-15 Return Of Income Was Filed On 28.11.2014 Declaring Total Income Of Rs.13,52,370/- Consisting Of Income From House Property, Capital Gains & Business Income. The Assessment Was Selected For Scrutiny & Notice Under Section 143(2) Of The Income Tax Act, 1961 (The Act) Was Issued On 18.09.2015. The Assessee’S Ar Attended Hearing On 30.12.2016 & 2 Shri Sunil Kumar Jalan Produced The Books Of Accounts & Other Details. The Assessing Officer (Ao) Concluded The Assessment Under Section 143(3) Of The Act Vide Order Dated 30.12.2016 Making The Following Addition: -

For Appellant: Shri P.K. Prasad, AdvocateFor Respondent: Dr. Sankar Ganesh K., Addl. CIT-DR
Section 10(38)Section 143(2)Section 143(3)Section 144

…notice is sent within the time prescribed under Section 143(2) of the Act, actual service of notice upon the assessee is immaterial. Similar view has also been taken by the Hon'ble Apex Court in the case of PCIT vs. Mahagun Realtors P. Ltd. reported in (2022) 443 ITR 194 (SC). In the instant case there is nothing on record to suggest that the assessee has updated his address in the PAN database during the relevant assessment year. On the contrary, the conduct of the assessee suggested the opposite. Therefore, the technical grounds, namely grounds 1 to 5 are rejected. Grounds 6 & 7 (Addition of Rs.2,10,91,591/-)…

S.S. Oral Hygiene Products P. Ltd ( Now Merged With Colgate Palmolive (I) Ltd), Mumbai vs. DCIT 10(3), Mumbai

In the result, appeals of the assessee are allowed and appeal of the learned

ITA 774/MUM/2013[2008-09]Status: DisposedITAT Mumbai31 Jan 2023AY 2008-09

Bench: Shri Prashant Maharishi, Am & Ms Kavitha Rajagopal, Jm Ss Oral Hygeine Products Private Dcit Cir 3(3) [Now Commissioner Ltd (Now Merged With Colgate – Of Income Tax – 10(3)] Palmolive (India) Ltd Room No. 450, 4 Th Floor, Aayakar Colgate – Palmolive (India) Vs. Bhavan, M.K. Road, Mumbai-400 Limited, Colgate Research Centre, 020 Main Street, Near Hiranandani Gardens, Powai, Mumbai- 400 076 (Appellant) (Respondent)

For Appellant: Shri Madhur Agrawal, ARFor Respondent: Shri

…IN THE INCOME TAX APPELLATE TRIBUNAL “K” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND MS KAVITHA RAJAGOPAL, JM SS Oral Hygeine Products Private DCIT CIR 3(3) [Now Commissioner Ltd (Now Merged With Colgate – Of Income Tax – 10(3)] Palmolive (India) Ltd Room No. 450, 4 th Floor, Aayakar Colgate – Palmolive (India) Vs. Bhavan, M.K. Road, Mumbai-400 Limited, Colgate Research Centre, 020 Main Street, Near Hiranandani Gardens, Powai, Mumbai- 400 076 (Appellant) (Respondent) ITA No. 774/MUM/2013 (Assessment Year 2008-09) SS Oral Hygeine Products Private DCIT CIR 3(3) Ltd [Now Merged With Colgate – [Now Commissi…

Ss Oral Hygeine Products P.Ltd (Now Merged With Colgate-Palmolive (India) Ltd), Mumbai vs. DCIT Cir 3(3) ( Now Addl CIT 10(3), Mumbai

In the result, appeals of the assessee are allowed and appeal of the learned

ITA 5677/MUM/2012[2007-08]Status: DisposedITAT Mumbai31 Jan 2023AY 2007-08

Bench: Shri Prashant Maharishi, Am & Ms Kavitha Rajagopal, Jm Ss Oral Hygeine Products Private Dcit Cir 3(3) [Now Commissioner Ltd (Now Merged With Colgate – Of Income Tax – 10(3)] Palmolive (India) Ltd Room No. 450, 4 Th Floor, Aayakar Colgate – Palmolive (India) Vs. Bhavan, M.K. Road, Mumbai-400 Limited, Colgate Research Centre, 020 Main Street, Near Hiranandani Gardens, Powai, Mumbai- 400 076 (Appellant) (Respondent)

For Appellant: Shri Madhur Agrawal, ARFor Respondent: Shri

…IN THE INCOME TAX APPELLATE TRIBUNAL “K” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND MS KAVITHA RAJAGOPAL, JM SS Oral Hygeine Products Private DCIT CIR 3(3) [Now Commissioner Ltd (Now Merged With Colgate – Of Income Tax – 10(3)] Palmolive (India) Ltd Room No. 450, 4 th Floor, Aayakar Colgate – Palmolive (India) Vs. Bhavan, M.K. Road, Mumbai-400 Limited, Colgate Research Centre, 020 Main Street, Near Hiranandani Gardens, Powai, Mumbai- 400 076 (Appellant) (Respondent) ITA No. 774/MUM/2013 (Assessment Year 2008-09) SS Oral Hygeine Products Private DCIT CIR 3(3) Ltd [Now Merged With Colgate – [Now Commissi…

DCIT Cir 3(3), Mumbai vs. S.S Oral Hygiene Products P.Ltd, Mumbai

In the result, appeals of the assessee are allowed and appeal of the learned

ITA 5538/MUM/2012[2007-08]Status: DisposedITAT Mumbai31 Jan 2023AY 2007-08

Bench: Shri Prashant Maharishi, Am & Ms Kavitha Rajagopal, Jm Ss Oral Hygeine Products Private Dcit Cir 3(3) [Now Commissioner Ltd (Now Merged With Colgate – Of Income Tax – 10(3)] Palmolive (India) Ltd Room No. 450, 4 Th Floor, Aayakar Colgate – Palmolive (India) Vs. Bhavan, M.K. Road, Mumbai-400 Limited, Colgate Research Centre, 020 Main Street, Near Hiranandani Gardens, Powai, Mumbai- 400 076 (Appellant) (Respondent)

For Appellant: Shri Madhur Agrawal, ARFor Respondent: Shri

…IN THE INCOME TAX APPELLATE TRIBUNAL “K” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND MS KAVITHA RAJAGOPAL, JM SS Oral Hygeine Products Private DCIT CIR 3(3) [Now Commissioner Ltd (Now Merged With Colgate – Of Income Tax – 10(3)] Palmolive (India) Ltd Room No. 450, 4 th Floor, Aayakar Colgate – Palmolive (India) Vs. Bhavan, M.K. Road, Mumbai-400 Limited, Colgate Research Centre, 020 Main Street, Near Hiranandani Gardens, Powai, Mumbai- 400 076 (Appellant) (Respondent) ITA No. 774/MUM/2013 (Assessment Year 2008-09) SS Oral Hygeine Products Private DCIT CIR 3(3) Ltd [Now Merged With Colgate – [Now Commissi…

Dy.Comm of Income Tax -Central Circle- 6(3), Mumbai vs. M/S. Upl Djai Power Ltd (Now Known As Beil Infrastructure Ltd, Gujarat

In the result, the appeal filed by the Revenue and the cross objection filed by the

ITA 1958/MUM/2022[2012-13]Status: DisposedITAT Mumbai25 Jan 2023AY 2012-13

Bench: Shri Prashant Maharishi, Am & Ms. Kavitha Rajagopal, Jm Dy. Cit, Central Circle-6(3) M/S. Upl Djai Power Ltd. Room No. 1903, 19Th Floor, (Now Known As Beil Infrastructure Air India Building, Nariman Point, Ltd.) Vs. Mumbai-400 021 Plot No. 9701-16, Cidc Estate, Ankleshwar, Gujarat-393 002

For Appellant: Shri Kirit KamdarFor Respondent: Shri Achal Sharma
Section 127(2)Section 143(3)Section 147Section 148Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND MS. KAVITHA RAJAGOPAL, JM Dy. CIT, Central Circle-6(3) M/s. UPL DJAI Power Ltd. Room No. 1903, 19th Floor, (Now known as BEIL Infrastructure Air India Building, Nariman Point, Ltd.) Vs. Mumbai-400 021 Plot No. 9701-16, CIDC Estate, Ankleshwar, Gujarat-393 002 PAN/GIR No. AACCD 2209 B (Revenue) : (Assessee) Cross Objection No. 123/Mum/2022 (Arising out of ITA No. 1958/Mum/2022) (Assessment Year: 2012-13) M/s. UPL DJAI Power Ltd. Dy. CIT, Central Circle-6(3) Room No. 1903, 19th Floor, (Now known as BEIL Infrastructure Lt…

Siemens Ltd, Mumbai vs. DCIT 8(2)(1), Mumbai

In the result, the appeal by the assessee is allowed

ITA 1954/MUM/2016[2011-12]Status: DisposedITAT Mumbai12 Dec 2022AY 2011-12

Bench: Shri M. Balaganesh & Shri Sandeep Singh Karhail

For Appellant: Shri Nitesh JoshiFor Respondent: Ms. Vatsalaa Jha
Section 143(3)Section 144C(13)Section 92C(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL “J” BENCH, MUMBAI BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMBER AND SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER IT(TP)A no.1954/Mum./2016 (Assessment Year : 2011–12) Siemens Limited (Successor in Interest to Siemens VAI Metals Technologies Pvt. Ltd.) Building no.1, 3rd Floor, Behind Lift ……………. Appellant 130, Pandurang Budhkar Marg Worli, Mumbai 400 018 PAN – AABCV8348L v/s Dy. Commissioner of Income Tax …………….Respondent Circle–8(2)(1), Mumbai Assessee by : Shri Nitesh Joshi Revenue by : Ms. Vatsalaa Jha Date of Hearing – 14/09/2022 Date of Order – 12/12/2022 O R D E R PER…

Vodafone Idea Ltd (Erstwhile Aditya Birla Telecom Ltd), Mumbai vs. PCIT-Circle 5, Mumbai

ITA 662/MUM/2022[2017-18]Status: DisposedITAT Mumbai01 Dec 2022AY 2017-18

Bench: Shri S. Rifaur Rahman, Hon'Ble & Ms Kavitha Rajagopal, Hon'Blevodafone Idea Limited V. Pcit – Circle 5 {Erstwhile Known As Aditya Birla Telecom Limited} Room No. 515, 5Thfloor Birla Centurion, 10Th Floor Aayakar Bhavan, M.K. Road Plot No. 794, B Wing Mumbai - 400020 Pandurang Budhkar Marg Worli, Mumbai – 400030 Pan: Aaacb2100P (Appellant) (Respondent) Assessee Represented By Shri J. D. Mistry : Shri Madhur Aggarwal & Shri Ninad Patade Department Represented By : Shri Achal Sharma

Section 143(3)Section 263

…document filed Nos Copy of Judgment of Hon’ble Madras High Court in the case of M/S 1. 1 to 10 Mando Automotive India Pvt. Ltd. in w.p. No. 2779 of 2017 Copy of Judgment of Hon’ble Supreme Court in the case of PCIT vs. 2. 11 to 31 Mahagun Realtors (P) Ltd. - 443 ITR 194 (SC) Copy of Judgment of Hon’ble Supreme Court in the case of ACIT Vs. 3 32 to 34 Vahanvati Consultants (P) Ltd. — 138 taxmann.com 52 (SC) Copy of Judgment (Digest) of Hon’ble Supreme Court in the case of 4 35 to 36 Kartikeya V. Sarabhai vs. CIT - 228 ITR 163 (SC) Copy of Judgment (Digest) of Hon’ble Supreme Court in the case of CIT 5 37 to 39 vs…