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.

DCIT 9(3)(2), Mumbai vs. Glint Infraporjects P.Ltd (Keystone Stockfin Private Limited Merged in Glint Infraprojects Private Limited), Mumbai

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

ITA 5758/MUM/2017[2009-10]Status: DisposedITAT Mumbai15 Oct 2019AY 2009-10

Bench: Shri Rajesh Kumar & Shri Amarjit Singhassessment Year: 2009-10

For Appellant: Shri Choudhary Arunkumar Singh, A.RFor Respondent: Shri Rakesh Joshi, D.R
Section 143(3)Section 144Section 147Section 148Section 14ASection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “G”, MUMBAI BEFORE SHRI RAJESH KUMAR, ACCOUNTANT MEMBER AND SHRI AMARJIT SINGH, JUDICIAL MEMBER Assessment Year: 2009-10 DCIT- 9(3)(2), M/s. Glint Infraprojects 418, 4th Floor, Pvt. Ltd., Aayakar Bhavan, (Keystone Stockfin Pvt. Mumbai - 400020 Ltd. merged in Glint Vs. Infraprojects Pvt. Ltd.) 5th Floor, Sunteck Centre, 37-40, Subhash Road, Vile Parle (E), Mumbai – 400 057 PAN: AADCG5620L (Appellant) (Respondent) CO No.133/M/2019 (ITA No.5758/M/2017) Assessment Year: 2009-10 M/s. Glint Infraprojects DCIT- 9(3)(2), Pvt. Ltd., 418, 4th Floor, (Keystone Stockfin…

Siemens Power Engineering P.Ltd, Mumbai vs. Asst CIT Cir 8(2)(1), Mumbai

In the result, the appeal of the assessee is allowed

ITA 1772/MUM/2015[2010-11]Status: DisposedITAT Mumbai15 Oct 2019AY 2010-11

Bench: Shri M. Balaganesh, Am & Shri Ram Lal Negi, Jm M/S. Siemens Power Vs. Assistant Commissioner Of Engineering Pvt. Ltd., Income Tax – Circle – (Now Merged With M/S. 8(2)(1), Aayakar Bhavan Room No.624, 6Th Floor Siemens Limited) 130, Pandurang Budhkar M.K.Road, Marg Mumbai – 400 020 Worli, Mumbai – 400 019 Pan/Gir No.Aaccs5323F (Appellant) .. (Respondent)

Section 1Section 143(3)Section 144C(5)Section 92CSection 92D

…ce Infotainment vs CIT in IT Appeal Nos. 475 & 476 of 2011 dated 03/08/2011. We find that this issue is now squarely settled in favour of the assessee by the recent decision of Hon’ble Supreme Court in the case of PCIT vs. Maruti Suzuki India Ltd. reported in 416 ITR 613 (SC) wherein it was held as under:- “31. Mr Zoheb Hossain, learned Counsel appearing on behalf of the Revenue urged during the course of his submissions that the notice that was in issue in Skylight Hospitality Pvt. Ltd. was under Sections 147 9 M/s. Siemens Power Engineering Pvt. Ltd (Now merged with Siemens Limited) and 148. Hence, he urged…

Pr. Commissioner of Income Tax-4 vs. Genpact India Pvt. Ltd.(Previously Known As Genpact Infrastructure (Bhopal) Pvt.Ltd. )

ITA/168/2019HC Delhi17 Sept 2019

Bench: HON'BLE MR. JUSTICE VIPIN SANGHI,HON'BLE MR. JUSTICE RAJNISH BHATNAGAR

Section 143Section 144Section 151

…$~1 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 168/2019, CM APPL. 40543/2019 PR. COMMISSIONER OF INCOME TAX-4 ..... Appellant Through: Mr. Zoheb Hossain, Sr. Standing counsel for the Revenue. versus GENPACT INDIA (PREVIOUSLY KNOWN AS GENPACT INFRASTRUCTURE (BHOPAL) PVT.LTD. ) .... Respondent Through: Mr. Vishal Kalra and Mr. S. S. Tomar, Advs. CORAM: HON'BLE MR. JUSTICE VIPIN SANGHI HON'BLE MR. JUSTICE SANJEEV NARULA O R D E R % 17.09.2019 CM APPL. 40544/2019 (application under Section 151 CPC for amendment of cause title) 1. By way of this application, the respondent seeks correction of cause title in the p…

Pr. Commissioner of Income Tax-4 vs. Genpact India Pvt.Ltd. (Previously Known As Genpact Infrastructure (Kolkata) Pvt. Ltd

ITA/172/2019HC Delhi17 Sept 2019

Bench: HON'BLE MR. JUSTICE VIPIN SANGHI,HON'BLE MR. JUSTICE RAJNISH BHATNAGAR

Section 143Section 144Section 151

…$~2 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 172/2019, CM APPL. 40541/2019 PR. COMMISSIONER OF INCOME TAX-4 ..... Appellant Through: Mr. Zoheb Hossain, Sr. Standing counsel for the Revenue. versus GENPACT INDIA (PREVIOUSLY KNOWN AS GENPACT INFRASTRUCTURE (KOLKATA) PVT. LTD. ..... Respondent Through: Mr. Vishal Kalra and Mr. S. S. Tomar, Advs. CORAM: HON'BLE MR. JUSTICE VIPIN SANGHI HON'BLE MR. JUSTICE SANJEEV NARULA O R D E R % 17.09.2019 CM APPL. 40542/2019 (application under Section 151 CPC for amendment of cause title) 1. By way of this application, the respondent seeks correction of cause title in the…

V3S Infratech Ltd., New Delhi vs. DCIT, New Delhi

In the result appeals of the assessee are allowed

ITA 6515/DEL/2016[2004-05]Status: DisposedITAT Delhi13 Sept 2019AY 2004-05

Bench: Shri Amit Shukla & Dr. B.R.R. Kumar

For Appellant: Shri Sanjay KumarFor Respondent: Shri S.S. Rana, CIT (DR)
Section 132Section 139Section 143(2)Section 14ASection 153ASection 271(1)(c)Section 274Section 292BSection 391(2)Section 394

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”: NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND DR. B.R.R. KUMAR, ACCOUNTANT MEMBER ITA Nos. 6514 & 6515/Del/2016 Asstt. Years: 2003-04, 2004-05 V3S Infratech Ltd., DCIT, (Amalgmated company of Central Circle-32, Padampat Gopal Krishna New Delhi. Ramapati Organisation Ltd.) Vs. A-20, Naraina Industrial Area, Phase-1, Naraina New Delhi - 110 028 PAN AABCG9474A (Appellant) (Respondent) Assessee by: Shri Sanjay Kumar, Shri Akarsh Garg, CA Department by : Shri S.S. Rana, CIT (DR) Date of Hearing 21/08/2019 Date of 13/09/2019 pronouncement O R D E R PER AMIT SH…

V3S Infratech Ltd., New Delhi vs. DCIT, New Delhi

In the result appeals of the assessee are allowed

ITA 6514/DEL/2016[2003-04]Status: DisposedITAT Delhi13 Sept 2019AY 2003-04

Bench: Shri Amit Shukla & Dr. B.R.R. Kumar

For Appellant: Shri Sanjay KumarFor Respondent: Shri S.S. Rana, CIT (DR)
Section 132Section 139Section 143(2)Section 14ASection 153ASection 271(1)(c)Section 274Section 292BSection 391(2)Section 394

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”: NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND DR. B.R.R. KUMAR, ACCOUNTANT MEMBER ITA Nos. 6514 & 6515/Del/2016 Asstt. Years: 2003-04, 2004-05 V3S Infratech Ltd., DCIT, (Amalgmated company of Central Circle-32, Padampat Gopal Krishna New Delhi. Ramapati Organisation Ltd.) Vs. A-20, Naraina Industrial Area, Phase-1, Naraina New Delhi - 110 028 PAN AABCG9474A (Appellant) (Respondent) Assessee by: Shri Sanjay Kumar, Shri Akarsh Garg, CA Department by : Shri S.S. Rana, CIT (DR) Date of Hearing 21/08/2019 Date of 13/09/2019 pronouncement O R D E R PER AMIT SH…

Income Tax Officer 8(3)(3), Mumbai vs. M/S.Spot Light Constructions Private Limited, Mumbai

In the result, appeal of the Revenue is dismissed

ITA 4033/MUM/2018[2009-10]Status: DisposedITAT Mumbai11 Sept 2019AY 2009-10

Bench: Shri C.N. Prasad, Hon'Ble & Shri Manoj Kumar Aggarwal, Hon’Bleincome Tax Officer - 8(3)(3) V. M/S. Spot Light Constructions Pvt. Ltd., Room No. 616, 6Th Floor {Amalgamated With M/S. Valentine Aayakar Bhavan Mercantile Pvt. Ltd.,} M.K. Road Flat No. 253, 25Th Floor Mumbai-400 020 Kalpataru Horizon, S.K. Ahire Marg Worli, Mumbai – 400 031 Pan: Aalcs4106K (Appellant) (Respondent) Assessee By : Shri N. Kapadiaa & Shri Navinkumar Mishra Department By : Shri Chaudhary Arunkumar Singh

For Appellant: Shri N. Kapadiaa &For Respondent: Shri Chaudhary Arunkumar Singh
Section 142(1)Section 143(2)Section 143(3)Section 148Section 292BSection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “G”, MUMBAI BEFORE SHRI C.N. PRASAD, HON'BLE JUDICIAL MEMBER AND SHRI MANOJ KUMAR AGGARWAL, HON’BLE ACCOUNTANT MEMBER Income Tax Officer - 8(3)(3) v. M/s. Spot Light Constructions Pvt. Ltd., Room No. 616, 6th Floor {Amalgamated with M/s. Valentine Aayakar Bhavan Mercantile Pvt. Ltd.,} M.K. Road Flat No. 253, 25th Floor Mumbai-400 020 Kalpataru Horizon, S.K. Ahire Marg Worli, Mumbai – 400 031 PAN: AALCS4106K (Appellant) (Respondent) Assessee by : Shri N. Kapadiaa & Shri Navinkumar Mishra Department by : Shri Chaudhary Arunkumar Singh Date of Hearing : 22.08.2019 D…

Income Tax Officer 8(3)(3), Mumbai vs. M/S.Superwave Constructions P. Ltd.(Amalgamated With M/S.Valentine Mercantile Private Limited), Mumbai

In the result, appeal of the Revenue is dismissed

ITA 4032/MUM/2018[2008-09]Status: DisposedITAT Mumbai11 Sept 2019AY 2008-09

Bench: Shri C.N. Prasad, Hon'Ble & Shri Manoj Kumar Aggarwal, Hon’Bleincome Tax Officer - 8(3)(3) V. M/S. Superwave Constructions Pvt. Ltd., Room No. 616, 6Th Floor {Amalgamated With M/S. Valentine Aayakar Bhavan Mercantile Pvt. Ltd.,} Flat No. 253, 25Th Floor M.K. Road Mumbai-400 020 Kalpataru Horizon, S.K. Ahire Marg Worli, Mumbai – 400 031 Pan: Aajcs3336H (Appellant) (Respondent) Assessee By : Shri N. Kapadia & Shri Navinkumar Mishra Department By : Shri Chaudhary Arunkumar Singh

For Appellant: Shri N. Kapadia &For Respondent: Shri Chaudhary Arunkumar Singh
Section 142(1)Section 143(2)Section 143(3)Section 148Section 292BSection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “G”, MUMBAI BEFORE SHRI C.N. PRASAD, HON'BLE JUDICIAL MEMBER AND SHRI MANOJ KUMAR AGGARWAL, HON’BLE ACCOUNTANT MEMBER Income Tax Officer - 8(3)(3) v. M/s. Superwave Constructions Pvt. Ltd., Room No. 616, 6th Floor {Amalgamated with M/s. Valentine Aayakar Bhavan Mercantile Pvt. Ltd.,} Flat No. 253, 25th Floor M.K. Road Mumbai-400 020 Kalpataru Horizon, S.K. Ahire Marg Worli, Mumbai – 400 031 PAN: AAJCS3336H (Appellant) (Respondent) Assessee by : Shri N. Kapadia & Shri Navinkumar Mishra Department by : Shri Chaudhary Arunkumar Singh Date of Hearing : 22.08.2019 Dat…