PCIT v. Maruti Suzuki India Ltd.

397 ITR 681High Court2017#2788 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2018 to 2026.

Also referred to as

PCIT v. Maruti Suzuki India Ltd. · Section 148 · Section 147 · Section 292B · Section 68 · Section 143(2) · reassessment notice · assessment of non-existent entity · legal representative · validity of assessment · procedural defect · transferor company

Also reported as

129 Taxmann.com 163

Sections most often in play

Section 148 Section 68 Section 143(3)Section 143(2)Section 147 Section 292B Section 142(1)Section 132

Issues it is cited on

section 2(7)section 133(a)section 80ia(4)(iii)section 161 section 159 section 167 section 2(31)warrant of authorisation section 39 section 292b legal representative transferor company

Judgments citing PCIT v. Maruti Suzuki India Ltd.

MRS. SUREKHA LEGAL REPRESENTATIVE OF LATE SHRI. DEVARAJ,BENGALURU vs. INCOME TAX OFFICER, WARD-7(2)(5), BANGALORE

In the result, appeal filed by the assessee is allowed

ITA 2419/BANG/2025[2018-19]Status: DisposedITAT Bangalore06 Mar 2026AY 2018-19

Bench: Shri Prashant Maharishi & Shri Keshav Dubeyassessment Year : 2018-19 Mrs. Surekha (Legal Representative Of Late Shri Devaraj, Since Dead) No.112, 1St Main, Ramarao Layout Vs. Ito Bsk 3Rd Phase, 3Rd Stage Ward 7(2)(5) Bengaluru 560 085 Bengaluru Pan No :Asvps2939R Appellant Respondent Appellant By : Sri Balachandran, A.R. Respondent By : Sri N. Balusamy, D.R. Date Of Hearing : 17.02.2026 Date Of Pronouncement : 06.03.2026

For Appellant: Sri Balachandran, A.RFor Respondent: Sri N. Balusamy, D.R

Section 143(2)Section 250

…ITA No.2419/Bang/2025 Mrs. Surekha (Legal Rep. of Late Shri Devaraj, since dead), Bengaluru IN THE INCOME TAX APPELLATE TRIBUNAL “A’’BENCH: BANGALORE BEFORE SHRI PRASHANT MAHARISHI, VICE PRESIDENT AND SHRI KESHAV DUBEY, JUDICIAL MEMBER Assessment Year : 2018-19 Mrs. Surekha (Legal Representative of Late Shri Devaraj, since dead) No.112, 1st Main, Ramarao Layout Vs. ITO BSK 3rd Phase, 3rd Stage Ward 7(2)(5) Bengaluru 560 085 Bengaluru PAN NO :ASVPS2939R APPELLANT RESPONDENT Appellant by : Sri Balachandran, A.R. Respondent by : Sri N. Balusamy, D.R. Date of Hearing : 17.02.2026 Date of Pronouncement : 06.03.2026 O…

JADAGADDER PAKKERAPPA, LEGAL HEIR SAROJAMMA,SHIKARIPURA vs. INCOME TAX OFFICER, WARD-1 & TPS,, SHIMOGA

In the result, appeal filed by the assessee is allowed

ITA 1406/BANG/2025[2016-17]Status: DisposedITAT Bangalore25 Feb 2026AY 2016-17

Bench: Shri Waseem Ahmed & Shri Keshav Dubeyassessment Year : 2016-17

For Appellant: Sri Varun Bhat, A.RFor Respondent: Sri Balusamy N., D.R

Section 142(1)Section 144Section 147Section 148Section 15Section 250

…ITA No.1406/Bang/2025 Jadagadder Pakkerappa, Shikaripura IN THE INCOME TAX APPELLATE TRIBUNAL “A’’BENCH: BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER Assessment Year : 2016-17 Jadagadder Pakkerappa Legal Heir: Sarojamma Tagagunda (Post) ITO Shikaripura (Tq) Vs. Ward 1 & TPS Karnataka 577 428 Shimoga PAN NO :BAXPP4539H APPELLANT RESPONDENT Appellant by : Sri Varun Bhat, A.R. Respondent by : Sri Balusamy N., D.R. Date of Hearing : 01.12.2025 Date of Pronouncement : 26.02.2026 O R D E R PER KESHAV DUBEY, JUDICIAL MEMBER: This appeal at the instance of the asse…

LATE ADIREDDY RAMA REDDY L/R BY T N JAYALAKSHMI ,BANGALORE vs. INCOME TAX OFFICER, WARD-7(2)(1), BANGALORE

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

ITA 2042/BANG/2025[2017-18]Status: DisposedITAT Bangalore10 Feb 2026AY 2017-18

Bench: Shri Prashant Maharishi, Vice – & Shri Soundararajan K.Assessment Year : 2017-18

For Appellant: Shri Avinash Mallya, AdvocateFor Respondent: Shri K. Saravanan, Addl. CIT – DR

Section 142(1)Section 143(2)Section 143(3)Section 234ASection 54F

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH : BANGALORE BEFORE SHRI PRASHANT MAHARISHI, VICE – PRESIDENT AND SHRI SOUNDARARAJAN K., JUDICIAL MEMBER Assessment Year : 2017-18 Late Adireddy Rama Reddy, Represented by Smt. T.N. Jayalakshmi, (L/R of Late Shri Adireddy The Income Tax Rama Reddy), Officer, No. 4, 4th Cross, 8th Main Road, Ward – 7(2)(1), 3rd Block East, Bangalore. Vs. Jayanagar, Bengaluru – 560 011. PAN: ACKPR6555K APPELLANT RESPONDENT Assessee by : Shri Avinash Mallya, Advocate Revenue by : Shri K. Saravanan, Addl. CIT – DR Date of Hearing : 28-01-2026 Date of Pronouncement : 10-02-2026 ORDER P…

WORLD RESORTS LIMITED,BANGALORE vs. INCOME TAX OFFICER WARD (4)(1)(4), BANGALORE

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

ITA 1540/BANG/2025[2012-13]Status: DisposedITAT Bangalore28 Jan 2026AY 2012-13

Bench: Shri Prashant Maharishi & Shri Sandeep Singh Karhailassessment Year : 2012-13

For Appellant: Shri Neelkanth Khandelwal, CAFor Respondent: Shri Subramanian, Jt.CIT(DR)(ITAT), Bengaluru

Section 143(2)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI PRASHANT MAHARISHI, VICE PRESIDENT AND SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER Assessment year : 2012-13 World Resorts Ltd. Vs. The Income Tax Officer, [MRG Hotels Pvt. Ltd. before Ward 4(1)(4), amalgamation], Bangalore. 501 A, 5th Floor, Narain Manzil, 23, Barakhamba Road, New Delhi – 110 001. PAN: AAACW 1584E [old PAN: AADCM 8463D] APPELLANT RESPONDENT Appellant by : Shri Neelkanth Khandelwal, CA Respondent by : Shri Subramanian, Jt.CIT(DR)(ITAT), Bengaluru. Date of hearing : 13.11.2025 Date of Pronouncement : 29.01.2026 O R D E R…

ACIT, DELHI vs. CARDIO TECHNOVENTION, DELHI

In the result, the appeal is allowed

ITA 1532/DEL/2025[2010-11]Status: DisposedITAT Delhi22 Jan 2026AY 2010-11

Bench: SHRI SATBEER SINGH GODARA (Judicial Member), SHRI AMITABH SHUKLA (Accountant Member)

Section 143(3)Section 147Section 148

…N AV 2010-11 16. Appellant also relied on the following decisions: o Spice Infotainment Ltd., vs. CIT (2012) 247 CTR 500 o ACIT v. Neha Enterprises [ITA No. 3666/Mum/2015] o Pr. CIT-6, New Delhi vs. Maruti Suzuki India Ltd., (2017) 85 taxmann.com 330 (Del.) / 397 ITR 681 (SLP of Department dismissed by Supreme Court) o Pr. CIT vs. Nokia Solutions & Network India (P.) Ltd., (2018) 90 taxmann.com 369 (Del.) o CIT vs. Vived Marketing Services (P) Ltd., ITA.No.273/2009 dated 17th September, 2009 2 | P a g e o BDR Builders & Developers (P) Ltd. v. ACIT [HC] (Delhi) (WP 2712/2016) o Rustagi Engineering Udyog (P) Ltd.…

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1, AURANGABAD, AURANGABAD vs. ENDURANCE TECHNOLIGIES LIMITED, AURANGABAD

In the result, all the appeals filed by the Revenue are dismissed

ITA 506/PUN/2025[2015-16]Status: DisposedITAT Pune25 Aug 2025AY 2015-16

Bench: Shri R. K. Panda & Ms. Astha Chandrasr No 1

For Appellant: S/Shri Nikhil Pathak andFor Respondent: S/Shri Amol Khairnar, CIT-DR and

Section 143(1)Section 143(2)Section 143(3)Section 147Section 148Section 271(1)(c)Section 35Section 35(1)Section 80I

…bad in law. He relied on the following decisions to the proposition that the order passed on a non existing entity is bad in law: a) Maruti Suzuki India Ltd. [416 ITR 613 (SC)] b. Kuber India Systems Ltd. [168 taxmann.com 200 (Bom)] C. Alok Knit Exports Ltd. [446 ITR 748 (Bom)] d. Capgemini Technology Services India Ltd. [173 taxmann.com 616 (Pune)] 13. So far as the merit of the case is concerned, the Ld. Counsel for the assessee submitted that the assessee had claimed deduction u/s 35(2AB) of Rs.3,58,47,391/- which was denied by the Assessing Officer on the ground that the relevant R & D unit was not approved b…

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1, AURANGABAD, AURANGABAD vs. ENDURANCE TECHNOLOGIES LIMITED, AURANGABAD

In the result, all the appeals filed by the Revenue are dismissed

ITA 1660/PUN/2024[2014-15]Status: DisposedITAT Pune25 Aug 2025AY 2014-15

Bench: Shri R. K. Panda & Ms. Astha Chandrasr No 1

Section 143(1)Section 143(2)Section 143(3)Section 147Section 148Section 271(1)(c)Section 35Section 35(1)Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND MS. ASTHA CHANDRA, JUDICIAL MEMBER Sr No 1 ITA No. 1657/PUN/2024 Appellant DCIT, Circle-1, Aurangabad Respondent Endurance Technologies Limited (earlier High Technology Transmission Systems India Pvt. Ltd.) E 92, Waluj, Ranjangaon (S), Bajaj Nagar, MIDC, Waluj SO, Aurangabad - 431136 PAN: AAACE7066P A.Y. 2011-12 2 1659/PUN/2024 -do- -do- 2012-13 3 1683/PUN/2024 -do- -do- 2013-14 4 1660/PUN/2024 -do- Endurance Technologies Limited E 92, Waluj, Ranjangaon (S), Bajaj Nagar, MIDC, Waluj SO, Aurangabad - 431136 PAN: A…

DY COMMISSIONER OF INCOME TAX CIRCLE 7 PUNE, PUNE vs. KUMAR HOUSING CORPORATION PRIVATE LIMITED, PUNE

In the result, both the appeals filed by the assessee are allowed and the appeal filed by the Revenue is dismissed

ITA 341/PUN/2025[2013-14]Status: DisposedITAT Pune18 Aug 2025AY 2013-14

Bench: Shri R. K. Panda & Ms. Astha Chandraassessment Year : 2013-14

For Appellant: Shri Nikhil S PathakFor Respondent: Shri Ramnath P Murkunde

Section 143(2)Section 32Section 36(1)(iii)

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND Ms. ASTHA CHANDRA, JUDICIAL MEMBER Assessment Year : 2013-14 Kumar Urban Development Pvt. Ltd. DCIT, Circle – 14, (Successor to Kumar Housing Pune Corporation Pvt. Ltd.) Vs. 2409, East Street Camp, Pune - 411001 PAN: AAACK7659N (Appellant) (Respondent) Assessment Year : 2013-14 DCIT, Circle – 14, Kumar Urban Development Pvt. Ltd. Pune (Successor to Kumar Housing Vs. Corporation Pvt. Ltd.) 2409, East Street Camp, Pune - 411001 PAN: AAACK7659N (Appellant) (Respondent) Assessment Year : 2014-15 Kumar Urban D…

KUMAR URBAN DEVELOPMENT PVT. LTD (SUCCESSOR KUMAR HOUSING CORPN. PVT LTD),PUNE vs. DCIT CIRCLE 14, PUNE

In the result, both the appeals filed by the assessee are allowed and the appeal filed by the Revenue is dismissed

ITA 2875/PUN/2024[2013-14]Status: DisposedITAT Pune18 Aug 2025AY 2013-14

Bench: Shri R. K. Panda & Ms. Astha Chandraassessment Year : 2013-14

For Appellant: Shri Nikhil S PathakFor Respondent: Shri Ramnath P Murkunde

Section 143(2)Section 32Section 36(1)(iii)

KUMAR URBAN DEVELOPMENT PVT. LTD (SUCCESSOR KUMAR HOUSING CORPORATION PVT LTD),PUNE vs. DCIT CIRCLE 14, PUNE

In the result, both the appeals filed by the assessee are allowed and the

ITA 2874/PUN/2024[2014-15]Status: DisposedITAT Pune18 Aug 2025AY 2014-15

Bench: Shri R. K. Panda & Ms. Astha Chandra

For Appellant: Shri Nikhil S PathakFor Respondent: Shri Ramnath P Murkunde

Section 143(2)Section 32Section 36(1)(iii)

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND Ms. ASTHA CHANDRA, JUDICIAL MEMBER ITA No.2875/PUN/2024 Assessment Year : 2013-14 Kumar Urban Development Pvt. Ltd. (Successor to Kumar Housing Corporation Pvt. Ltd.) 2409, East Street Camp, Pune 411001 PAN: AAACK7659N (Appellant) Vs. DCIT, Circle – 14, Pune (Respondent) ITA No.341/PUN/2025 Assessment Year : 2013-14 DCIT, Circle – 14, Pune Vs. Kumar Urban Development Pvt. Ltd. (Successor to Kumar Housing Corporation Pvt. Ltd.) 2409, East Street Camp, Pune - 411001 PAN: AAACK7659N (Appellant) (Respondent) ITA No…

ACIT, CENTRAL CIRCLE- 15, NEW DELHI vs. FOCUS BUILDWELL PVT. LTD., NEW DELHI

The appeals of the Revenue are dismissed

ITA 2273/DEL/2018[2010-11]Status: DisposedITAT Delhi31 Jul 2025AY 2010-11

Bench: Shri Anubhav Sharma & Shri Amitabh Shukla

For Appellant: Shri V.K. Agarwal, AR &For Respondent: Ms Monika Singh, CIT-DR

Section 132Section 153ASection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES: F : NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER ITA Nos.2271, 2272 & 2273/Del/2018 AYs 2009-10, 2011-12 & 2010-11 ACIT, Vs. Focus Buildwell Pvt. Ltd., Central Circle-15, 201-H, Gautam Nagar, New Delhi. New Delhi – 110 049. PAN: AABCF2227J CO Nos.67, 68 & 69/Del/2022 (in ITA Nos.2271, 2272 & 2273/Del/2018) AYs 2009-10, 2011-12 & 2010-11 Focus Buildwell Pvt. Ltd., Vs. ACIT, 201-H, Gautam Nagar, Central Circle-15, New Delhi – 110 049. New Delhi. PAN: AABCF2227J (Appellant/Cross Objector) (Respondent) Assessee b…

ACIT, CENTRAL CIRCLE- 15, NEW DELHI vs. FOCUS BUILDWELL PVT. LTD., NEW DELHI

The appeals of the Revenue are dismissed

ITA 2272/DEL/2018[2011-12]Status: DisposedITAT Delhi31 Jul 2025AY 2011-12

Bench: Shri Anubhav Sharma & Shri Amitabh Shukla

For Appellant: Shri V.K. Agarwal, AR &For Respondent: Ms Monika Singh, CIT-DR

Section 132Section 153ASection 68

ACIT, CENTRAL CIRCLE- 15, NEW DELHI vs. FOCUS BUILDWELL PVT. LTD., NEW DELHI

The appeals of the Revenue are dismissed

ITA 2271/DEL/2018[2009-10]Status: DisposedITAT Delhi31 Jul 2025AY 2009-10

Bench: Shri Anubhav Sharma & Shri Amitabh Shukla

For Appellant: Shri V.K. Agarwal, AR &For Respondent: Ms Monika Singh, CIT-DR

Section 132Section 153ASection 68

SHREE GANESH COMMODITY BROKERS,DELHI vs. ITO,WARD-1, HISSAR

In the result, appeal of the Assessee in ITA No

ITA 5016/DEL/2024[2014-15]Status: DisposedITAT Delhi02 Jul 2025AY 2014-15

Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwal

Section 115BSection 147Section 148Section 148ASection 151Section 68

…taKapila Vs. ACIT, 426 ITR 502 (Delhi), c). DCIT Vs. NDC Telecommunications India Pvt. Ltd., 2018 SCC OnLine ITAT 691 ITA No. 3011/Del/2015-Order dt. 16.10.2018, d). Pr. CIT Vs. Maruti Suzuki (India) Ltd. 416 ITR 613 (SC), e). Alok Knit Exports Ltd. Vs. DCIT, 446 ITR 748 (Bom) 21. Considering the above facts and circumstances and also the ratio laid down in the above Judgments, as the notice u/s 148 of the Act has not been served on the partners of the Firm immediately before its dissolution in compliance, in compliance with provision of Section 283(2) of the Act, the assessment framed based on such notice deserv…

SHREE GANESH COMMODITY BORKERS,DELHI vs. ITO,WARD-1, HISSAR

In the result, appeal of the Assessee in ITA No

ITA 5015/DEL/2024[2013-14]Status: DisposedITAT Delhi02 Jul 2025AY 2013-14

Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwalita No. 5016/Del/2024 (A.Y. 2014-15) Shree Ganesh Commodity Vs. Ito Brokers B-10 Ravi Plaza, Ward-1 95-97 Green Square Hissar Market, Hisar, 125001, Haryana Pan: Acbfs5547B Appellant Respondent Assessee By Advocate C. S. Anand & Advocate Vaishnavi Yadav Revenue By Sh. Mahesh Kumar, Cit(Dr) & Shri Manish Gupta, Sr. Dr Date Of Hearing 26/05/2025 Date Of Pronouncement /06/2025 Order Per Yogesh Kumar, U.S. Jm: The Captioned Appeals Are Filed By The Assessee Represented By Its Former Partner Sh. Rajkumar Jangid, Challenging The Orders Dated

Section 115BSection 147Section 148Section 148ASection 151Section 68

LIQUIDHUB ANALYTICS PVT. LTD. (NOW MERGED WITH CAPGEMINI TECHNOLOGY SERVICES INDIA LTD),PUNE vs. NFAC, PUNE

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

ITA 1952/PUN/2024[2020-21]Status: DisposedITAT Pune25 Mar 2025AY 2020-21

Bench: Shri R. K. Panda & Shri Vinay Bhamoreassessment Year : 2020-21

For Appellant: Shri Nikhil PathakFor Respondent: Smt Nilu Jaggi, CIT

Section 143Section 143(3)Section 144C(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “C”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND SHRI VINAY BHAMORE, JUDICIAL MEMBER Assessment year : 2020-21 Liquidhub Analytics Pvt. Ltd. NFAC, Delhi (now merged with Capgemini Technology Services India Ltd.) Vs. Plot No.14, Rajiv Gandhi Infotech Park, Hinjewadi Phase III, MIDC SEZ, Village Man, Pune – 411057 PAN: AAFCA5135Q (Appellant) (Respondent) Assessee by : Shri Nikhil Pathak Department by : Smt Nilu Jaggi, CIT Date of hearing : 11-02-2025 Date of pronouncement : 25-03-2025 O R D E R PER R. K. PANDA, VP : This appeal filed by the assessee is direc…

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

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI OM PRAKASH KANT, ACCOUNTANT MEMBER SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER ITA No. 4187/MUM/2023 Assessment Year 2013-14 DCIT, 15(1)(2), Room No.126B, 1st Floor, Aayakar Bhavan, M.K. Road, Mumbai - 400020 Maharashtra Appellant Carron Investment Private Limited, Gala No.213 A, Shreeji Industrial Estate, Subhash Lane, Plot No.4, Jogeshwari (East), Mumbai - 400060 Maharashtra v/s Respondent Assessee by : Shri Gautam Thakkar Revenue by : Shri Krishnakumar, Sr.DR Date of Hearing – 01/10/2024 Date of Order – 11/12/2024 ORDER PER SANDEEP SINGH KARHA…

NIRMAL KUMAR (AS LEGAL HEIR/REPRESENTATIVE OF LATE MISHRILAL SHARNICKRAJ),BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-5(2)(1) , BANGALORE

In the result, the appeal by the assessee is allowed

ITA 1191/BANG/2024[2015-16]Status: DisposedITAT Bangalore29 Oct 2024AY 2015-16

Bench: Shri Laxmi Prasad Sahu & Shri Soundararajan K.Assessment Year : 2015-16

For Appellant: Shri Shirish C. Shah, CAFor Respondent: Shri Subramanian S., Jt.CIT(DR)(ITAT), Bengaluru

Section 143(3)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER AND SHRI SOUNDARARAJAN K., JUDICIAL MEMBER Assessment year : 2015-16 Nirmal Kumar (L/R / Vs. The Deputy Commissioner Representative of Late Mishrilal of Income Tax, Sharnickraj), Circle 5(2)(1), 39, 1st Floor, 3rd Cross, Bangalore. KPN Extension, Bangalore – 560 002. PAN : ADOPS 5835Q APPELLANT RESPONDENT Appellant by : Shri Shirish C. Shah, CA Respondent by : Shri Subramanian S., Jt.CIT(DR)(ITAT), Bengaluru. Date of hearing : 17.10.2024 Date of Pronouncement : 29.10.2024 O R D E R Per Laxmi Prasad Sah…

ACIT, CENTRAL CIRCLE-30, NEW DELHI vs. SHALIMAR CORP. LTD, KOLKATA

In the result, the appeal filed by the Department of Revenue is dismissed

ITA 4821/DEL/2018[2009-10]Status: DisposedITAT Delhi22 Oct 2024AY 2009-10

Bench: Ld. A.O. to complete the assessment by best judgment on available record u/s 144 of the Act. Information was received from the ADIT (Inv.)-1/ Lucknow/Shalimar vide letter dated 17/03/2016 received in the office of the 20/03/2016. As per the information a search and seizure action u/s 132 of the Act, M/s Topgrain Distributors Private Limited received Rs.47,59,68,000/- from such arranged transaction which is assessed under this charge. So, Rs.47,59,68,000/- was treated as unexplained to cash

Section 132Section 142(1)Section 144Section 148Section 151Section 68

…ab initio. Hon’ble High Court of Delhi in the case of M/s Spice Infortainment Ltd. vs. CIT (2012) (CTR 500) has held that an assessment order on a non-existing entity is void ab initio. Hon’ble Delhi High Court in the case of Pr. CIT vs. Maruti Suzuki Limited 397 ITR 681 (Delhi) has held that the jurisdictional aspect is crucial in tax matters. A proper and validly existing entity is a prerequisite for the lawful exercise of jurisdiction by the assessing authority. ACIT vs. M/s Shalimar Corp. Ltd. 7. From examination of record, it is crystal clear that Ld. CIT(A) after referring to submissions of the assessee, a…

DEPUTY COMMISSIONER OF INCOME TAX, INCOME TAX DEPARTMENT vs. ANILKUMAR OCHHAVLAL DESAI, VADODARA

In the result, the appeal of the Department is dismissed

ITA 292/AHD/2024[2017-18]Status: DisposedITAT Ahmedabad26 Jul 2024AY 2017-18

Bench: Jurisdictional Assessing Officer?

Section 143(1)Section 143(2)Section 159Section 250Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “C” BENCH Before: Smt. Annapurna Gupta, Accountant Member And Shri Siddhartha Nautiyal, Judicial Member Assessment Year 2017-18 The DCIT, Anilkumar Ochhavlal Circle 1(1)(1), Desai Vadodara Vs Shroff Nagar Society, Gotri Road, Vadodara, Gujarat-390021 PAN: ABOPD7444A (Appellant) (Respondent) Revenue Represented: Shri Kamlesh Makwana, CIT-DR Assessee Represented: Shri Manish J. Shah & Shri Rushin Patel, A.Rs. Date of hearing : 23-07-2024 Date of pronouncement : 26-07-2024 आदेश/ORDER PER : SIDDHARHTA NAUTIYAL, JUDICIAL MEMBER:- This is an appeal filed by…

Showing 1–20 of 43 · Page 1 of 3