PCIT v. Maruti Suzuki India Ltd.

416 ITR 613Supreme Court of India2019#253 most cited

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

A notice issued under section 148 to a non-existent entity, such as an amalgamating company post-merger, is a substantive illegality, rendering assessment proceedings void ab initio. Participation in such proceedings does not estop the assessee from challenging the validity of the notice.

308

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2019 to 2026.

Also referred to as

PCIT v. Maruti Suzuki India Ltd. · section 148 · section 143(2) · non-existent entity · amalgamating company · merger · void ab initio · substantive illegality · estoppel · reassessment proceedings

Also reported as

107 Taxmann.com 375265 Taxmann 515

Sections most often in play

Section 148Section 143(3)Section 147Section 292BSection 143(2)Section 142(1)Section 144Section 250
Read the full judgment

Issues it is cited on

section 170transferor companytransferee companysection 2(1a)section 2(31)section 159section 39amalgamationsection 292bscheme of arrangementsection 292legal representative

Judgments citing PCIT v. Maruti Suzuki India Ltd.

Basf India Ltd, Mumbai vs. DCIT Cir 6(1), Mumbai

ITA 1791/MUM/2016[2010-11]Status: DisposedITAT Mumbai27 Jul 2020AY 2010-11

Bench: Shri Saktijit Deyand Shri N.K. Pradhan

For Appellant: Ms. Heena Doshi a/w, Ms. DipanjaliFor Respondent: Shri Suhas Kulkarni
Section 143(3)Section 144C(13)

…the income was generated by system, inadvertently names of the erstwhile companies have been mentioned. Keeping in view the aforesaid factual position, if we apply the law laid down by the Hon'ble Supreme Court in PCIT v/s Maruti Suzuki India Pvt. Ltd. [2019] 416 ITR 613 (SC), we cannot escape from the legal position that the impugned assessment orders passed against the non–existing entities are void ab initio. In fact, while deciding an identical nature of dispute in assessee’s own case in assessment year 2008–09 in the appeal being IT(TP)A no.278/Mum./ 2013, dated 19th November 2019, the Tribunal has quashed t…

Genpact India Pvt Ltd, Delhi vs. DCIT Circle-10(1), New Delhi

In the result, the appeal of the assessee is allowed

ITA 583/DEL/2020[2014-15]Status: DisposedITAT Delhi23 Jul 2020AY 2014-15

Bench: Ms Suchitra Kamble & Shri B. R. R. Kumargenpact India Pvt. Ltd. Vs Dcit 12A, Ground Floor, Prakash Deep Circle-10(1) Building, 7 Tolstoy Marg, C. R. Building, Ip Estate, New Delhi New Delhi Aabce4461B Pin: 110002 (Appellant) (Respondent)

Section 10ASection 115QSection 124Section 130(1)Section 139(5)Section 142(1)Section 143(2)Section 292BSection 391Section 77A

…s void ab initio. The Ld. AR relied upon the following decisions of the various High Court and the Apex Court as well as the Tribunal: i) Maruti Suzuki India Ltd. vs. DCIT ITA No. 902/Del/2017 dated 06.04.2017 ii) PCIT vs. Maruti Suzuki India Limited (2019) 416 ITR 613 (SC) iii) Genpact Infrastructure (Bhopal) Pvt. Ltd. (Now merged with Genpact India) v. DCIT (ITA No. 199/Del/2015 dated 27.04.2018 Tri. iv) Genpact Infrastructure (Kolkata) Pvt. Ltd. (Now merged with Genpact India) v. DCIT (ITA No. 198/Del/2015 dated 27.04.2018 Tri. v) PCIT v. Genpact India (previously known as Genpact Infrastructure (Bhopal)…

M/S. Duke Arnics Electronics Limited, New Delhi vs. ACIT, New Delhi

In the result, both the appeals of the Assessee are allowed

ITA 1564/DEL/2010[2001-02]Status: DisposedITAT Delhi08 Jul 2020AY 2001-02

Bench: Sh. Bhavnesh Saini & Sh. Anil Chaturvedi

Section 143(3)Section 147Section 148Section 35

…& it cannot be regarded as a “person” in terms of Section 2(31) of the Act and consequently no assessment proceeding can be initiated or an assessment order can be passed. We find that Hon’ble Apex Court in the case of PCIT vs. Maruti Suzuki India Ltd. (2016) 107 Taxmann.com 375 (SC) has held that the issuance of jurisdiction notice and assessment thereafter passed in the name of non-existing company i.e. amalgamating Company having ceased to exist as a result of approved scheme of amalgamation is a substantive illegality and not a procedural violation of nature adverted to in S. 292B and hence being without juri…

Satyam Computer Services Ld, Mumbai vs. DCIT 2(3)(1), Mumbai

ITA 7319/MUM/2016[2010-11]Status: DisposedITAT Mumbai30 Jun 2020AY 2010-11

Bench: Shri Pramod Kumar, Vice- & Shri Ravish Sood.

For Appellant: Shri. J.D. Mistry, Senior AdvocateFor Respondent: Shri. A. Mohan, CIT D.R
Section 143(3)Section 14ASection 250Section 37(1)Section 43B

…edings, henceforth validity of the same could not be challenged by it. Rebutting the said claim of the ld. D.R, Mr. J.D Mistry, Ld. Senior advocate for the assessee submitted, that the Hon‟ble Apex Court in the case of PCIT Vs. Maruti Suzuki India Ltd. (2019) 416 ITR 613 (SC), had observed, that now when the very basis on which jurisdiction was invoked was fundamentally at odds with the legal principle that the amalgamating entity had ceased to exist upon the approved scheme of amalgamation, the participation in the proceedings by the appellant in the circumstances cannot operate as an estoppel against law. Accor…

Deeplok Builders Pvt. Ltd., [Earlier Entity Jmb Properties Pvt. Ltd. Since Merged], Kolkata vs. DCIT, Circle -12, Kolkata

ITA 1895/KOL/2018[2007-08]Status: DisposedITAT Kolkata10 Jun 2020AY 2007-08
Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “A”, KOLKATA BEFORE SH. S.S.GODARA, JUDICIAL MEMBER AND DR. A.L. SAINI, ACCOUNTANT MEMBER & Cross Objection CO No. 16/KOL/2019 [Assessment Year: 2007-08] Deeplok Builders Pvt. Ltd., DCIT, Circle-12, Kolkata, C/o. Sri S.L. Kochar, Aayakar Bhawan, P-7, Advocate, Chowringhee Square, 5, Ashutosh Chowdhury Kolkata- 700 069. vs Avenue, Kolkata- 700 019. PAN- AAACD 9407 D (Appellant) (Respondent/Cross Objector) Appellant by Sh. Amit Kochar, Adv. Respondent by Sh. Dhrubajyoti Ray, JCIT. Date of Hearing 15.01.2020 Date of Pronouncement 10.06.2020 ORDER PER SH. S.S.GODARA…

Diversey India Hygiene Pvt Ltd.(Diversey India Pvt Ltd Merged With Sealed Air (India) Pvt Ltd and Later Sealed Air (India) Pvt Ltd'S Name Chamged to Diversey India Hygiene Pvt Ltd.), Mumbai vs. Asst CIT 11 (2)(1), Mumbai

In the result, the appeal is allowed

ITA 7292/MUM/2019[2015-16]Status: DisposedITAT Mumbai27 May 2020AY 2015-16
Section 142(1)Section 143(2)Section 143(3)

…can be framed in the name of the said company on the said PAN number, but this is precisely what has been done in the present case. Our attention is then drawn to recent judgment of Hon’ble Supreme Court in the case of PCIT Vs Maruti Suzuki India Ltd [(2019) 416 ITR 613 (SC)] and to a coordinate bench decision on the materially identical set of facts in the case of Snowhill Agencies Pvt Ltd Vs PCIT (ITA No. 1775/Ahd/2019; order dated 21st January 2020). Learned Departmental Representative, on the other hand, simply relies upon the stand of the authorities below, adds that technicalities should not come in the wa…

Shri Vikram Singh Puar Son & Lr of Late Tukoji Roa Puar, Dewas vs. The Pr. CIT-1, Bhopal

The appeal of the assessee is hereby allowed

ITA 407/IND/2016[2011-12]Status: DisposedITAT Indore20 May 2020AY 2011-12

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year: 2011-12 Vikram Singh Paur, Pr. Cit Son & Legal Heir Of Late Shri Bhopal बनाम/ Tukoji Rao Puar Vs. Dewas (Appellant) (Revenue ) P.A. No.Agdpp8186B Appellant By Shri Girish Agrawal, Ca Revenue By Shri S.B. Prasad, Cit-Dr Date Of Hearing: 27.01.2020 Date Of Pronouncement: 20 .05.2020 आदेश / O R D E R Per Kul Bharat, J.M: This Appeal By The Assessee Is Directed Against Order Of Pr. Cit, Bhopal Dated 18.03.2016 For The Assessment Year

Section 263Section 292B

…[ITA No.407/Ind/2016] [Vokram Singh Puar] आयकर अपील"य अ"धकरण, इ"दौर "यायपीठ, इ"दौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER AND SHRI MANISH BORAD, ACCOUNTANT MEMBER Assessment Year: 2011-12 Vikram Singh Paur, Pr. CIT Son & Legal Heir of Late Shri Bhopal बनाम/ Tukoji Rao Puar Vs. Dewas (Appellant) (Revenue ) P.A. No.AGDPP8186B Appellant by Shri Girish Agrawal, CA Revenue by Shri S.B. Prasad, CIT-DR Date of Hearing: 27.01.2020 Date of Pronouncement: 20 .05.2020 आदेश / O R D E R PER KUL BHARAT, J.M: This appeal by the assessee is directed against order of…

Ravi Choudhary(Legal Rep of Lt. Sushila Choudhari), Kolkata vs. I.T.O., Ward-36(2), Kolkata

In the result, the appeal of assessee is allowed

ITA 1934/KOL/2019[2011-12]Status: DisposedITAT Kolkata18 Mar 2020AY 2011-12

Bench: Shri A. T. Varkey, Jm ]

Section 147Section 148

…uashed the initiation of reopening itself by referring the decision of Hon’ble Bombay High Court in Rupa Shyamsundar Dhmatkar Vs. ACIT in Writ Petition No. 404 of 2019 and Hon’ble Supreme Court’s decision in PCIT Vs. Maruti Suzuki India Ltd reported in (2019) 416 ITR 613 (SC). The ld. AR also referred to the reasons recorded by the AO for reopening u/s. 147 as under:- Reasons for reopening u/s 147 of the I.T Act. 1961: 1. The assessee is an Individual who filed its return of income electronically for the relevant assessment year on 26.03.2012 declaring total income of Rs. 3,02,358/-. 2. Information was received f…

Siemens Ltd, Mumbai vs. Asst CIT 8(2)(1), Mumbai

In the result, the appeal of assessee is allowed, the appeal of Revenue and cross objections of assessee are dismissed

ITA 1824/MUM/2015[2010-11]Status: DisposedITAT Mumbai21 Feb 2020AY 2010-11

Bench: Shri Vikas Awasthy & Shri N.K.Pradhanc.O. No.67/Mum/2015 (Arising Out Of Ita No.1667/Mum/2015(A.Y.2010-11)

For Appellant: S/Shri Nitesh Joshi & Christoper RebelloFor Respondent: Shri Uodal Raj Singh
Section 142(1)Section 143(3)Section 92C

…nt entity is void-ab-initio. In support of his contentions, the ld.Authorized Representative of the assessee 4 C.O. NO.67/MUM/2015 placed reliance on the decision of Hon’ble Supreme Court of India in the case of PCIT vs. Maruti Suzuki India Ltd. Reported as 416 ITR 613(SC) The ld.Authorized Representative of the assessee further submitted that the Tribunal in the case of group concern i.e. Siemens Limited vs. ACIT in ITA No.3296/Mum/2015 for assessment year 2003-04 decided on 01/03/2019 has quashed the assessment order on similar set of facts, where the assessment was framed in the name of amalgamating company…

ACIT, 8(2)(1), Mumbai vs. Siemens Vai Metals Tech. Private Limied, Mumbai

In the result, the appeal of assessee is allowed, the appeal of Revenue and cross objections of assessee are dismissed

ITA 1667/MUM/2015[2010-11]Status: DisposedITAT Mumbai21 Feb 2020AY 2010-11

Bench: Shri Vikas Awasthy & Shri N.K.Pradhanc.O. No.67/Mum/2015 (Arising Out Of Ita No.1667/Mum/2015(A.Y.2010-11)

For Appellant: S/Shri Nitesh Joshi & Christoper RebelloFor Respondent: Shri Uodal Raj Singh
Section 142(1)Section 143(3)Section 92C

…nt entity is void-ab-initio. In support of his contentions, the ld.Authorized Representative of the assessee 4 C.O. NO.67/MUM/2015 placed reliance on the decision of Hon’ble Supreme Court of India in the case of PCIT vs. Maruti Suzuki India Ltd. Reported as 416 ITR 613(SC) The ld.Authorized Representative of the assessee further submitted that the Tribunal in the case of group concern i.e. Siemens Limited vs. ACIT in ITA No.3296/Mum/2015 for assessment year 2003-04 decided on 01/03/2019 has quashed the assessment order on similar set of facts, where the assessment was framed in the name of amalgamating company…

I.T.O., Ward-9(4), Kolkata vs. M/S Stoney Commercial Pvt Ltd, Kolkata

Appeal is dismissed

ITA 1997/KOL/2019[2009-10]Status: DisposedITAT Kolkata14 Feb 2020AY 2009-10

Bench: Shri P.M. Jagtap, V.P & Shri S. S. Godara, Jm आयकर अपीलसं./I.T.A No.1997/Kol/2019 ("नधा"रण वष" / Assessment Year: 2009-10) Ito, Ward-9(4), Kolkata Vs. M/S Stoney Commercial Pvt. Ltd. 16, Ganesh Chandra Avenue, 7Th Floor, Kolkata – 700 013. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aamcs5873J (Appellant) .. (Respondent) Appellant By : Shri Imokaba Jamir, Cit Respondent By : Shri A. K. Gupta, Fca सुनवाईक"तार"ख/ Date Of Hearing : 03/02/2020 घोषणाक"तार"ख/Date Of Pronouncement : 14/02/2020 आदेश / O R D E R Per Shri S. S. Godara: This Revenue’S Appeal For Assessment Year 2009-10 Arises Against The Commissioner Of Income Tax (A) - 17, Kolkata Dated 28.03.2019 Passed In Case No.439/Cit(A)-17/Kol/15-16 Involving Proceedings U/S 143(3)/236/147/143(3) Of The Income Tax Act, 1961; In Short ‘The Act’. Heard Both The Parties. Case File Perused. 2. It Transpires At The Outset That This Revenue’S Appeal Suffers From Nine Days’ Delay In Filing. We Take Into Consideration Solemn Averments In Its Condonation Petition & On Account Of No Objection From The Assessee Side To Condone The Impugned Delay & Proceed To Adjudicate The Appeal On Merits. 3. The Revenue Has Pleaded Two Substantive Grievances In Its Instant Appeal. Its Former Grievance Reads That The Cit(A) Has Erred In Law & On Facts In Reversing The Assessing Officer’S Action Treating Assessee’S Share Capital Of Rs.20,43,00,000/- As Unexplained Cash Credits In Assessment Order Dated

For Appellant: Shri Imokaba Jamir, CITFor Respondent: Shri A. K. Gupta, FCA
Section 143(3)Section 292B

…IN THE INCOME TAX APPELLATE TRIBUNAL “B”, BENCH KOLKATA BEFORE SHRI P.M. JAGTAP, V.P & SHRI S. S. GODARA, JM आयकर अपीलसं./I.T.A No.1997/Kol/2019 ("नधा"रण वष" / Assessment Year: 2009-10) ITO, Ward-9(4), Kolkata Vs. M/s Stoney Commercial Pvt. Ltd. 16, Ganesh Chandra Avenue, 7th Floor, Kolkata – 700 013. "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AAMCS5873J (Appellant) .. (Respondent) Appellant by : Shri Imokaba Jamir, CIT Respondent by : Shri A. K. Gupta, FCA सुनवाईक"तार"ख/ Date of Hearing : 03/02/2020 घोषणाक"तार"ख/Date of Pronouncement : 14/02/2020 आदेश / O R D E R Per Shri S. S. Godara: This Revenue’s appeal for assess…

M/S United Spirits Limited, Bangalore vs. Assistant Commissioner of Income Tax Central Circle-2(3), Bangalore

In the result, the appeal of the assessee is treated as allowed

ITA 1153/BANG/2013[2005-06]Status: DisposedITAT Bangalore14 Feb 2020AY 2005-06

Bench: Shri B.R Baskaran & Shri Pavan Kumar Gadaleassessment Year : 2005-06

For Appellant: Shri Percy Pardiwala, Sr. CounselFor Respondent: Shri Pradeep Kumar, CIT
Section 143(3)Section 148Section 2

…IN THE INCOME TAX APPELLATE TRIBUNAL “C’’ BENCH : BANGALORE BEFORE SHRI B.R BASKARAN, ACCOUNTANT MEMBER AND SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER Assessment year : 2005-06 United Spirits Limited Vs. The Asst. Commissioner of Income-tax, (Successor to Herbertsons Ltd.,) Central Circle-2(3), No.24, UB Tower, Bengaluru. Vittal Mallya Road, Bengaluru-560 001. PAN – AACCM 8043 J. APPELLANT RESPONDENT Appellant by : Shri Percy Pardiwala, Sr. Counsel Respondent by : Shri Pradeep Kumar, CIT Date of hearing : 18.11.2019 Date of Pronouncement : 14.02.2020 O R D E R Per B.R Baskaran, Accountant Member : The appe…

DCIT CC-7(2), Mumbai vs. Palm Tech India Ltd., Andhra Pradesh

In the result appeal of the revenue is dismissed

ITA 4115/MUM/2017[2008-09]Status: DisposedITAT Mumbai10 Feb 2020AY 2008-09

Bench: Shri M.Balaganesh, Am & Shri Ravish Sood, Jm Dcit, Cent. Cir-7(2) Vs. M/S. Palm Tech India Ltd Room No.653, (Now Merged With Ruchi Aayakar Bhavan Soya Industries Ltd.) Mumbai – 400 020 614, Tulsiani Chamber, Nariman Point, Mumbai Pan/Gir No. Aabcp2121M (Appellant) .. (Respondent)

Section 143(3)Section 147Section 148Section 271(1)(c)

…ce Entertainment Ltd. vs. CIT in ITA No.475/Del/2011 among others. We find that the issue in dispute is squarely covered in favour of the assessee by the recent decision of the Hon’ble Supreme Court in the case of PCIT vs. Maruti Suzuki India Ltd. reported in 416 ITR 613 (SC) wherein it was held that during the pendency of assessment proceedings, the assessee company was amalgamated with another company and thereby lost its existence, assessment order passed subsequently in the name of said non-existing entity could be without jurisdiction and was to be set aside. 4 M/s. Palm Tech India Ltd. 2.2. We find that t…

Snowhill Agencies Pvt. Ltd (Merged With Gallops Motors P. Ltd), Ahmedabad vs. The Pr. CIT-2, Ahmedabad

In the result, appeal of the assessee is allowed

ITA 1775/AHD/2019[2012-13]Status: DisposedITAT Ahmedabad21 Jan 2020AY 2012-13

Bench: Shri Rajpal Yadav & Shri Waseem Ahmedआयकर अपील सं./ Ita No.1775/Ahd/2019 Asstt.Year : 2012-13 Snowhill Agencies P.Ltd. Pr.Cit, Kolkata-4 (Merged With Gallops Motors P.Ltd.) Vs Pr.Cit-2, Survey No.220P Ahmedabad) Nr.Amin Jcb Equipments S.G. Highway Sarkhej, Ahmedabad. Pan: Aaqcs 1535 F (Snowhill) Pan: Aaccg 2492 F)(Gallops)

For Appellant: Shri S.N. Soparkar, Sr.AdvocateFor Respondent: Shri O.P. Sharma, CIT-DR
Section 142(1)Section 143Section 143(2)Section 143(3)Section 263

…dings under section 263 could be justified against a company which ceased to exist ? for buttressing this point, he drew our attention towards latest judgment of Hon’ble Supreme Court in the case of Pr.CIT Vs. Maruti Suzuki India Ltd., 107 taxmanncom 375 (SC)=416 ITR 613 (SC). He placed on record copy of judgment of the Hon’ble Supreme Court. Similarly, he relied upon order of ITAT, Kolkatta Bench in the case of emerald Company Ltd. Vs. ITO, 83 taxmann.com 29. He placed on record copy of this decision also. On the strength of these decisions, he submitted that impugned order is not sustainable in the eyes of law.…

Usha Martin Ltd.(Successor to Usha Martin Holdings Ltd. Consequent to Amalgamation), Kolkata vs. D.C.I.T, Circle-8, Kolkata

Appeal is allowed

ITA 1969/KOL/2019[2005-06]Status: DisposedITAT Kolkata31 Dec 2019AY 2005-06

Bench: Shri S. S. Godara, Jm आयकर अपीलसं./I.T.A No.1969/Kol/2019 ("नधा"रण वष" / Assessment Year: 2005-06) Usha Martin Ltd. (Successor To Vs. Dcit, Circle – 8, Kolkata Usha Martin Holdings Ltd. Consequent To Amalgamation) 2A, Shakespeare Sarani, Kolkata – 700 071. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaacu 5371 K (Appellant) .. (Respondent)

For Appellant: Shri Aakash Agarwal, AdvocateFor Respondent: Shri Jayanta Khanra, JCIT, Sr. DR
Section 143(3)Section 292B

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC”, BENCH KOLKATA BEFORE SHRI S. S. GODARA, JM आयकर अपीलसं./I.T.A No.1969/Kol/2019 ("नधा"रण वष" / Assessment Year: 2005-06) Usha Martin Ltd. (successor to Vs. DCIT, Circle – 8, Kolkata Usha Martin Holdings Ltd. consequent to amalgamation) 2A, Shakespeare Sarani, Kolkata – 700 071. "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AAACU 5371 K (Appellant) .. (Respondent) Appellant by : Shri Aakash Agarwal, Advocate Respondent by : Shri Jayanta Khanra, JCIT, Sr. DR सुनवाईक"तार"ख/ Date of Hearing : 23/12/2019 घोषणाक"तार"ख/Date of Pronouncement : 31/12/2019 आदेश / O R D E R This assessee’…

Atos It Solutions and Services P.Ltd, Mumbai vs. DCIT 14(1)(1), Mumbai

In the result, appeal of the assessee is allowed

ITA 1554/MUM/2016[2011-12]Status: DisposedITAT Mumbai24 Dec 2019AY 2011-12

Bench: Shri Mahavir Singh, Jm & Shri M.Balaganesh, Am M/S. Atos It Solutions & Vs. Deputy Commissioner Of Services Pvt. Ltd., (Now Income Tax- 14(1)(1) Merged With Atos India Aayakar Bhavan Pvt. Ltd.) Mumbai Godrej & Boyce Complex Plant No.5, Pirojshanagar Lbs Marg Vikhroli (West) Mumbai – 400 079 Pan/Gir No. Aaocs0752L (Appellant) .. (Respondent)

Section 143(2)Section 143(3)Section 144C(5)

…er dated 21/12/2012. The law is now very well settled that assessment framed on an non-existent entity deserves to be declared as void ab initio by the recent decision of the Hon’ble Supreme Court in the case of PCIT vs. Maruthi Suzuki India Ltd., reported in 416 ITR 613 wherein it was held that where during pendency of assessment proceedings, assessee company was amalgamated with another company and thereby lost its existence, the assessment order passed subsequently in the name of said non-existent entity, would be without jurisdiction and was to be set aside. Respectfully following the same, we hold that the a…

M/S Emudhra Ltd vs. The Assistant Commissioner

WP/56004/2018HC Karnataka10 Dec 2019

Bench: The Hon’Ble Mrs.Justice S.Sujatha

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

…1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 10TH DAY OF DECEMBER, 2019 BEFORE THE HON’BLE MRS.JUSTICE S.SUJATHA WRIT PETITION No.56004/2018 (T – IT) BETWEEN : M/s eMUDHRA LTD., (SUCCESSOR IN INTEREST FOR M/s TAXSMILE.COM INDIA PVT. LTD.,) #56, 3RD FLOOR, SAI ARCADE, MARATHAHALLI OUTER RING ROAD DEVERABEESANAHALLI BENGALURU - 560 103 REP BY ITS DIRECTOR SRI VENU MADHAVA S/O SRI APPOO RAO, AGED ABOUT 43 YEARS ...PETITIONER (BY SRI CHYTHANYA K.K., ADV.) AND : 1 . THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE - 2(1)(2) ROOM NO.218, 2ND…

Late Shri Ashok Dukre, Mumbai vs. Income-Tax Officer

In the result, the appeal is allowed

ITA 2237/PUN/2016[2005-06]Status: DisposedITAT Pune15 Nov 2019AY 2005-06

Bench: Shri R.S. Syal"ी आर. एस."ाल, उपा"" के सम" आयकर अपील सं. / Ita No. 2237/Pun/2016 िनधा"रण वष" / Assessment Year : 2005-06

Section 148

…ay High Court declared such reopening of the assessment as invalid in law. A copy of such judgment has been placed on record by the ld. AR at page 51 of the paper book. More recently, the Hon’ble Supreme Court in Pr. CIT Vs. Maruti Suzuki India Ltd. (2019) 416 ITR 613 (SC) has dealt with a similar situation in which notice was issued in the name of an 4 Smt. Archana Ashok Dukre amalgamating company. It was held that after amalgamation, the amalgamating company ceased to exist and thus the notice issued was rendered void ab-initio. Their Lordships further held that participation in the proceedings by the ass…

M/S. Churu Trading Company Pvt. Ltd Now Merged With Sprit Textiles Pvt.Ltd., Mumbai vs. ACIT 6(2)(1)Present in Charge ACIT Range 8(2)(2), Mumbai

In the result, appeal of the assessee is allowed and appeal of the revenue is dismissed and cross objection of the assessee is dismissed

ITA 5709/MUM/2017[2012-13]Status: DisposedITAT Mumbai06 Nov 2019AY 2012-13

Bench: Shri M.Balaganesh, Am & Shri Amarjit Singh, Jm M/S. Churu Trading Co. Vs. Asst. Commissioner Of Private Limited (Now Income Tax, Range-8(2)(2) Merged With Spirit Textiles Aayakar Bhavan, Pvt. Ltd., Mumbai – 400 020 18Th Floor, A-Wing Marathon Futurex N M Joshi Marg, Lower Parel, Mumbai – 400 013 Pan/Gir No. Aalcs5905J (Appellant) .. (Respondent) Dy. Commissioner Of Vs. M/S. Churu Trading Co. Private Income Tax, Range- Limited (Now Merged With Spirit 8(2)(2) Textiles Pvt. Ltd., 18Th Floor, A-Wing Aayakar Bhavan, Mumbai – 400 020 Marathon Futurex N M Joshi Marg, Lower Parel, Mumbai – 400 013 Pan/Gir No. Aaacc4853G (Appellant) .. (Respondent)

Section 143(3)Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL “C”, BENCH MUMBAI BEFORE SHRI M.BALAGANESH, AM & SHRI AMARJIT SINGH, JM M/s. Churu Trading Co. Vs. Asst. Commissioner of Private Limited (Now Income Tax, Range-8(2)(2) Merged with Spirit Textiles Aayakar Bhavan, Pvt. Ltd., Mumbai – 400 020 18th Floor, A-Wing Marathon Futurex N M Joshi Marg, Lower Parel, Mumbai – 400 013 PAN/GIR No. AALCS5905J (Appellant) .. (Respondent) Dy. Commissioner of Vs. M/s. Churu Trading Co. Private Income Tax, Range- Limited (Now Merged with Spirit 8(2)(2) Textiles Pvt. Ltd., 18th Floor, A-Wing Aayakar Bhavan, Mumbai – 400 020 Marathon Futurex N M J…

Gaurer & Weil (India) Ltd, Mumbai vs. ACIT 9(1), Mumbai

ITA 384/MUM/2017[2008-09]Status: DisposedITAT Mumbai30 Oct 2019AY 2008-09

Bench: Shri S. Rifaur Rahman, Am & Shri Ram Lal Negi, Jm आयकरअपीलसं./ I.T.A. No. 384/Mum/2017 (निर्धारणवर्ा / Assessment Year: 2008-09)

For Appellant: Shri Nitesh Joshi / ShriFor Respondent: Shri V. Vinod kumar, DR
Section 142(1)Section 143(2)Section 143(3)Section 147Section 148Section 433Section 43B

…& Weil (I) Ltd. assessment order passed u/s 143(3) r.w.s. 147, in which reassessment order was passed in the name of M/s Bombay Paints Ltd. which is a non-existing entity. Further, he relied upon the decision in the case of PCIT vrs. Maruti Suzuki Ltd (2019) 416 ITR 613 (SC), in which department was in appeal before Hon’ble Supreme Court against the order of Hon’ble Delhi High Court dated 09.01.2018 in which Hon’ble High Court upheld the decision of Hon’ble ITAT. The Hon’ble ITAT held that the assessment made in the name of M/s Suzuki Power Train India Ltd for the AY 2012-13 is a nullity since the entity had bee…