How many judgments cite PCIT v. Maruti Suzuki India Ltd.?

84 judgments on BharatTax cite PCIT v. Maruti Suzuki India Ltd. (397 ITR 681), spanning 2018 to 2026.

Which sections of the Income Tax Act does PCIT v. Maruti Suzuki India Ltd. come up under?

It is most often cited in judgments turning on Section 148, Section 68, Section 143(3), Section 143(2), Section 147, Section 292B.

PCIT v. Maruti Suzuki India Ltd.

397 ITR 681High Court2017#1367 most cited

What is PCIT v. Maruti Suzuki India Ltd. authority for?

For claiming weighted deduction under section 35(2AB), the existence of recognition for a Research and Development (R&D) Centre is relevant, not necessarily the date of approval or recognition.

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2018 to 2026.

Also referred to as

Maruti Suzuki India Ltd v. Union of India · section 35(2AB) · weighted deduction · R&D expenditure · recognition of R&D centre · DSIR approval · eligibility for deduction

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

Read the full judgment

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.…

Maruti Suzuki India Ltd., New Delhi vs. DCIT, New Delhi

In the result, all the three appeals of the assessee are allowed as indicated above and the appeal of Revenue is partly allowed

ITA 901/DEL/2017[2012-13]Status: DisposedITAT Delhi08 Oct 2025AY 2012-13

Bench: Shris.Rifaur Rahman & Shri Vimal Kumar

For Appellant: Shri Ajay Vohra, Sr. AdvocateFor Respondent: Shri G.C. Srivastava, Spl. Counsel for the Department

Section 143(3)Section 144CSection 144C(1)Section 144C(5)Section 14ASection 32Section 35Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘I’: NEW DELHI BEFORE SHRIS.RIFAUR RAHMAN, ACCOUNTANT MEMBER and SHRI VIMAL KUMAR, JUDICIAL MEMBER ITA No.901/DEL/2017 (Assessment Year: 2012-13) Maruti Suzuki India Limited, vs, DCIT, Circle 16 (1), Plot No.1, Nelson Mandela Road, New Delhi. Vasant Kunj, New Delhi – 110 070. (PAN : AAACM0829Q) DCIT, Circle 16 (1), vs. Maruti Suzuki India Limited, New Delhi. Plot No.1, Nelson Mandela Road, Vasant Kunj, New Delhi – 110 070. (PAN : AAACM0829Q) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Ajay Vohra, Sr. Advocate Shri Neeraj Jain, Advocate Shri Rohit Jain, Advocate…

DCIT, New Delhi vs. M/S. Maruti Suzuki India Ltd., New Delhi

In the result, all the three appeals of the assessee are allowed as indicated above and the appeal of Revenue is partly allowed

ITA 1024/DEL/2016[2011-12]Status: DisposedITAT Delhi08 Oct 2025AY 2011-12

Bench: Shris.Rifaur Rahman & Shri Vimal Kumar

For Appellant: Shri Ajay Vohra, Sr. AdvocateFor Respondent: Shri G.C. Srivastava, Spl. Counsel for the Department

Section 143(3)Section 144CSection 144C(1)Section 144C(5)Section 14ASection 32Section 35Section 43B

Deputy Commissioner of Income Tax, Circle-1(1), New Delhi, Delhi vs. Anand Nvh Products Pvt Ltd, Delhi

ITA 3612/DEL/2024[2016-17]Status: DisposedITAT Delhi26 Sept 2025AY 2016-17

Bench: Shri Yogesh Kumar U.S. & Shri Avdhesh Kumar Mishra

Section 35

…ued by the Ministry of Service & Technology, Govt. of India w.e.f. 29/06/2015. On the other hand, the appellant submitted that while finalizing the assessment, the AO has ignored the decision of jurisdiction High Court in the case of Maruti Udyog Ltd., (2017) 397 ITR 728 (Delhi) and decision of Hon'ble Gujarat High Court in the case of CIT Vs. Claris Lifesciences Ltd., (2010) 326 ITR 251 without assigning any reason despite of the fact that on identical issue the Hon'ble Courts have decided the issue in favour of assessee by saying that if the approval is granted by DSIR during the previous year relevant to the a…

Deputy Commissioner of Income Tax, Circle-1, 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 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…

Principal Commissioner of Income Tax - 4 Delhi vs. Maruti Suzuki India Ltd

The appeal is dismissed

ITA/323/2025HC Delhi21 Aug 2025

Bench: HON'BLE MR. JUSTICE V. KAMESWAR RAO,HON'BLE MR. JUSTICE VINOD KUMAR

Section 143(1)Section 143(3)Section 144CSection 144C(5)Section 154Section 260A

…duction claimed on account of expenditure on scientific research under section 35(2AB) 246,65,38,1 22 − Covered by order dated 04.08.2017 passed by this Court in Respondent’s own case reported in Maruti Suzuki India Ltd vs. Union of India: 397 ITR 728 (Del.) − Covered in favour by following orders: • CIT vs. Sandan Vikas (India) Ltd.: 335 ITR 117 (Del.) • CIT vs. Claris Lifesciences Ltd.: 326 ITR 251 (Guj.) Not raised in appeal 12. In view of the above, the appeal is dismissed. ITA 323/2025 13. We find that identical proposed questions of law have been framed in th…

Principal Commissioner of Income Tax - 4 Delhi vs. Maruti Suzuki India Ltd

The appeal is dismissed

ITA/321/2025HC Delhi21 Aug 2025

Bench: HON'BLE MR. JUSTICE V. KAMESWAR RAO,HON'BLE MR. JUSTICE VINOD KUMAR

Section 143(1)Section 143(3)Section 144CSection 144C(5)Section 154Section 260A

Ve Commercial Vehicles Ltd, New Delhi vs. DCIT, Central Circle-5, New Delhi

In the result, appeal of the Revenue is dismissed

ITA 1100/DEL/2023[2015-16]Status: DisposedITAT Delhi19 Aug 2025AY 2015-16

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal

Section 115Section 142(1)Section 143(2)Section 143(3)Section 250Section 35

…ITA Nos.1100, 1101 & 1411/Del/2023 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “I” BENCH: NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA No.1100 & 1101/Del/2023 [Assessment Year : 2015-16 & 2016-17] VE Commercial Vehicle Ltd. vs DCIT 3rd Floor, Select City Walk, A-3 Central Circle-5 District Centre, Saket New Delhi New Delhi-110017 [Earlier assessed at PAN-AABCE9378F ACIT, Special Range 9, New Delhi] APPELLANT RESPONDENT [Assessment Year : 2015-16] ACIT vs VE Commercial Vehicle Ltd. Central Circle-05 3rd Floor, Select City Walk, A-3 New Delhi District Cent…

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)

…aised by the assessee. For the above proposition, the Ld. Counsel for the assessee relied on the following decisions: i) PCIT v. Maruti Suzuki India Ltd (2019) 416 ITR 613 (SC) ii) Kuber India Systems Ltd. 168 taxmann.com 200 (Bom) iii) Alok Knit Exports Ltd. 446 ITR 748 (Bom) iv) City Corporation Ltd. 171 taxmann.com 301 (Bom) v) 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 Assessing Officer in the impugned assessment year has made an addition of Rs.26,90,56,640/- u/s 68 of the IT Act, 1…

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…