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 367,154 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.

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)

…. Respectfully following the decision of coordinate bench mentioned (supra) on similar facts in assessee's own case and law declared by the Hon'ble Apex Court in the case of PCIT v. Maruti Suzuki India Ltd reported in [2019] 107 taxmann.com 375/265 Taxman 515/416 ITR 613 (SC)/Principal Commissioner of Income Tax, New Delhi v. Maruti Suzuki India Ltd. [2019] 107 taxmann.com 375/265 Taxman 515/416 ITR 613 (SC)(SC), we are of considered view that assessment made in the name of a non-existing entity is without jurisdiction, hence null and void ab initio. As such type of order suffers from "jurisdictional defect and n…

Ashima Dyecot Private Limited (Now Merged in to Ashima Ltd), Ahmedabad vs. The Dy.CIT, Circle-1(1)(1), Ahmedabad

In the result, the appeal of the assessee is allowed

ITA 1708/AHD/2024[2018-19]Status: DisposedITAT Ahmedabad26 Feb 2025AY 2018-19

Bench: DR. BRR KUMAR (Vice President), SHRI SIDDHARTHA NAUTIYAL (Judicial Member)

Section 139(1)Section 143(3)Section 270A

…f the assessee with Ashima Limited. Respectably placing reliance on the judgement of Hon’ble High Court of Gujarat in the case of Inox Wind Energy Ltd Vs. ACIT (454 ITR 152) and on the judgement of Hon’ble Apex Court in the case of PCIT Vs Maruti Suzuki Ltd, (416 ITR 613), it is hereby held that that the order passed in the name of non-existing entity is a nihility in the eyes of law. 6. In the result, the appeal of the assessee is allowed. Order pronounced in the open court on 26.02.2025 (SIDDHARTHA NAUTIYAL) (DR.BRR KUMAR) JUDICIAL MEMBER VICE PRESIDENT () Ahmedabad : Dated 26.02.2025 I.T.A No. 1298/Ahd/2024…

Assistant Commissioner of Income Tax- 16(1), Mumbai vs. Culver Max Entertainment Private Limited, Mumbai

In the result, appeal of the Revenue is dismissed

ITA 6815/MUM/2024[2015-16]Status: DisposedITAT Mumbai18 Feb 2025AY 2015-16

Bench: SHRI AMIT SHUKLA (Judicial Member), MS PADMAVATHY S (Accountant Member)

Section 143(3)Section 391Section 9(1)Section 9(1)(i)

…e on the ground of jurisdictional defect. Respectfully following the decision of coordinate bench mentioned (supra) on similar facts in assessee's own case and law declared by the Hon'ble Apex Court in the case of PCIT vs. Maruti Suzuki India Ltd. reported in 416 ITR 613(SC), we are of considered view that assessment made in the name of a non-existing entity is without jurisdiction, hence null and void ab initio. As such type of order suffers from "jurisdictional defect and not from "procedural defect", hence same can't be cured even by section 292B, even if, the assessee has participated in the assessment procee…

Assisstant Commissioner of Income Tax 16(1), Mumbai vs. Culver Max Entertainmet Private Limited, Mumbai

In the result, appeal of the Revenue is dismissed

ITA 6814/MUM/2024[2014-15]Status: DisposedITAT Mumbai18 Feb 2025AY 2014-15

Bench: SHRI AMIT SHUKLA (Judicial Member), MS PADMAVATHY S (Accountant Member)

Section 143(3)Section 391Section 9(1)Section 9(1)(i)

…e on the ground of jurisdictional defect. Respectfully following the decision of coordinate bench mentioned (supra) on similar facts in assessee's own case and law declared by the Hon'ble Apex Court in the case of PCIT vs. Maruti Suzuki India Ltd. reported in 416 ITR 613(SC), we are of considered view that assessment made in the name of a non-existing entity is without jurisdiction, hence null and void ab initio. As such type of order suffers from "jurisdictional defect and not from "procedural defect", hence same can't be cured even by section 292B, even if, the assessee has participated in the assessment procee…

Ester Industries Ltd., New Delhi vs. ACIT, Delhi

In the result, appeals of the assessee are partly allowed

ITA 3618/DEL/2023[AY 2020-21]Status: DisposedITAT Delhi18 Feb 2025

Bench: Shri Challa Nagendra Prasad & Shri S Rifaur Rahmanassessment Year: 2008-09 बनाम Btl Industries Ltd., Dcit, (Merged With & Now Known As Vs. Central Circle-Ii, M/S Btl Holding Co. Ltd.), Faridabad, C/O Srs Mall, Third Floor, Haryana. Sector-12, Faridabad, Haryana. Pan No.Aaccb0573C अपीलाथ" Appellant ""यथ"/Respondent &

Section 143(2)Section 14ASection 153Section 153ASection 153A(1)(b)Section 234B

…e jurisdiction of the AO in having the assessment order framed against a company, which was not in existence. (ii) Second, whether this was a case, in which a substantial question of law arose, having Income Tax, New Delhi vs. Maruti Suzuki India Ltd. (2019) 416 ITR 613 (SC). 2.1 Insofar as the first issue is concerned, both learned judges were of the view, that the Tribunal had correctly entertained the additional ground raised before it which concerned facets involving jurisdiction. This is apparent from a perusal of paragraph 18 and 22 of the order dated 18.05.2021. 3. It is in these circumstances that the m…

Nayanaben Gordhandas Jatwani, Surat vs. ACIT, Circle 1(3), Surat

In the result, Ground No.1 raised by the legal representative of the assessee is allowed

ITA 361/SRT/2024[2017-18]Status: DisposedITAT Surat12 Feb 2025AY 2017-18

Bench: Shri Pawan Singh & Shri Bijayananda Prusethआयकर अपील सं./Ita No.361/Srt/2024 (Assessment Year: 2017-18) (Physical Hearing) Nayanaben Gordhandas Jatwani, Vs. The Acit, 10/2390 Chow Bazar, Surat – Circle – 1(3), 395003, Gujarat Surat "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaypj7362E (Appellant) (Respondent) Appellant By Shri Rasesh Shah, Ca Respondent By Shri Mukesh Jain, Sr. Dr Date Of Hearing 06/01/2025 Date Of Pronouncement 12/02/2025

Section 115BSection 143(2)Section 145(3)Section 159(3)Section 250Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER & SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.361/SRT/2024 (Assessment Year: 2017-18) (Physical Hearing) Nayanaben Gordhandas Jatwani, Vs. The ACIT, 10/2390 Chow Bazar, Surat – Circle – 1(3), 395003, Gujarat Surat "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AAYPJ7362E (Appellant) (Respondent) Appellant by Shri Rasesh Shah, CA Respondent by Shri Mukesh Jain, Sr. DR Date of Hearing 06/01/2025 Date of Pronouncement 12/02/2025 आदेश / O R D E R PER BIJAYANANDA PRUSETH, AM: This appeal by the assessee emanate…

Man Diesel and Turbo India Pvt. Ltd (As Successor of Man Turbo India Pvt.Ltd), Maharashtra vs. ACIT, Circle-2(1)(2), Vadodara

In the result, the appeal of the assessee is allowed in above terms

ITA 1319/AHD/2018[2013-14]Status: DisposedITAT Ahmedabad12 Feb 2025AY 2013-14

Bench: Smt.Annapurna Gupta & Ms. Suchitra Raghunath Kambleassessment Year : 2013-14 Man Diesel & Turbo India Vs. The Acit, Circle-2(1)(2) Pvt.Ltd. Vadodara. (As Successor Of Man Turbo India P. Ltd. E-73, Midc Area Waluj, Aurangabad Maharashtra 431 136. (Applicant) (Responent) Assessee By : Shri Rahul Mehta & Shri Pratik Vora, Ars. Revenue By : Shri Ankit Jain Sr.Dr सुनवाई क" तारीख/Date Of Hearing : 19/12/2025 घोषणा क" तारीख /Date Of Pronouncement: 12/02/2025 आदेश/O R D E R आदेश आदेश आदेश

For Appellant: Shri Rahul Mehta, and Shri Pratik Vora, ARsFor Respondent: Shri Ankit Jain Sr.DR
Section 143(2)Section 143(3)Section 2(24)Section 250(6)Section 36Section 36(1)(va)Section 37Section 43B

…ty being communicated to the AO. His contention therefore was that the assessment framed was invalid, and the issue was squarely covered ITA No.1319 /Ahd/2018 5 by the decision of Hon’ble Supreme Court in the case of PCIT Vs. Maruti Suzuki India Ltd., (2019) 416 ITR 613 (SC). 10. With regard to the facts of the issue, he pointed out that the assessee i.e. MTIPL had merged into MAN-INDIA by way of amalgamation w.e.f. 1-1-2013 pursuant to the order of the Hon’ble Bombay High Court dated 28.3.2014; that the factum of amalgamation of MTIPL had been intimated to the AO on 24.6.2014; that despite so, the AO had proce…

Ramchand Through Legal Heir Sh. Chander Mohan, Near Gol Kothi, Hansi vs. Income Tax Officer, Ward-3, Hisar

In the result, appeal of the assessee is allowed

ITA 1525/DEL/2024[2011-12]Status: DisposedITAT Delhi03 Feb 2025AY 2011-12

Bench: Shri Vikas Awasthyआअसं.1525/िद"ी/2024 (िन.व. 2011-12) Ramchand Through Legal Heir, Sh. Chander Mohan, 733, Ward-3, Near Gol Kothi, Rampura Mohalla, Hansi, Haryana 125033 ...... अपीलाथ"/Appellant Pan: Avdpr-8470-R बनाम Vs. Income Tax Officer, Ward-3, Aayakar Bhawan, Sector-14, Hisar, ..... "ितवादी/Respondent Haryana 125001 अपीलाथ" "ारा/ Appellant By : Shri Kuldip Khera, Chartered Accountant "ितवादी"ारा/Respondent By : Shri Sanjay Kumar, Sr. Dr सुनवाई क" ितिथ/ Date Of Hearing : 03.02.2025 घोषणा क" ितिथ/ Date Of Pronouncement : : 03.02.2025 आदेश/Order Per Vikas Awasthy, Jm: This Appeal By The Assessee Is Directed Against The Order Of Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre, Delhi (Hereinafter Referred To As 'The Cit(A)') Dated 24.08.2023, For Assessment Year 2011-12. 2. The Appeal Is Time Barred By 164 Days. The Assessee Has Filed An Application For Condonation Of Delay In Filing Of Appeal. After Perusal Of The Same, I Am Satisfied That Delay In Filing Of Appeal Was Not Intentional Or For Non Action Of The Assessee/Appellant, But Was For The Reasons Stated In The Application Which Appears To Be Bonafide. Thus, Delay In Filing Of Appeal Is Condoned & Appeal Is Admitted For Hearing On Merits.

For Appellant: Shri Kuldip Khera, Chartered AccountantFor Respondent: Shri Sanjay Kumar, Sr. DR
Section 142(1)Section 148

…आयकर अपीलीय अिधकरण िद"ी पीठ “एस एम सी”, िद"ी "ी िवकास अव"थी, "ाियक सद" IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “SMC”, DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER आअसं.1525/िद"ी/2024 (िन.व. 2011-12) Ramchand Through Legal Heir, Sh. Chander Mohan, 733, Ward-3, Near Gol Kothi, Rampura Mohalla, Hansi, Haryana 125033 ...... अपीलाथ"/Appellant PAN: AVDPR-8470-R बनाम Vs. Income Tax Officer, Ward-3, Aayakar Bhawan, Sector-14, Hisar, ..... "ितवादी/Respondent Haryana 125001 अपीलाथ" "ारा/ Appellant by : Shri Kuldip Khera, Chartered Accountant "ितवादी"ारा/Respondent by : Shri Sanjay Kumar, Sr. DR सुनवाई क" िति…

Adani Power Ltd. (Previously Known As Adani Power Maharashtra Limited Now Amalgamated With Adani Power Ltd.), Ahmedabad vs. The PCIT, Ahmedabad-1, Ahmedabad

In the result, assessee’s appeal challenging the validity of 263 order passed in the name of a non-existent entity is hereby allowed

ITA 453/AHD/2023[2018-19]Status: DisposedITAT Ahmedabad23 Jan 2025AY 2018-19

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

For Appellant: Shri Biren Shah on behalf of Shri ManishFor Respondent: Shri Prathvi Raj Meena, CIT DR
Section 263Section 37(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE SMT. ANNAPURNA GUPTA, ACCOUNTANT MEMBER & SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. No.453/Ahd/2023 (Assessment Year: 2018-19) Adani Power Ltd., Vs. Principal Commissioner of (Previously known as Adani Power Income Tax, Maharashtra Ltd. now amalgamated Ahmedabad-1 with Adani Power Ltd.), 1, Adani House, Nr. Mithakhali Six Roads, Navrangpura, Ahmedabad- 380009 [PAN No.AABCA2957L] (Appellant) .. (Respondent) Appellant by : Shri Biren Shah on behalf of Shri Manish J Shah, A.R. Respondent by: Shri Prathvi Raj Meena, CIT DR Date of Hearing 21.11…

Pr. Commissioner of Income Tax-7, Delhi vs. Vedanta Ltd

ITA/88/2022HC Delhi17 Jan 2025

Bench: CASES PERTAINING TO SPL.DIVISION BENCHES

Section 92Section 92C

…we do not propose to render any opinion since the appeal stood admitted only in respect of the question whether the TPO could have cured the mistake bearing in the mind the judgment in Sky Light. 10 (2020) 18 SCC 331 11 2024 SCC OnLine Del 6730 Digitally Signed By:KAMLESH KUMAR Signing Date:17.01.2025 14:42:31 Signature Not Verified ITA 88/2022 Page 6 of 17 13. In International Hospital, we had an occasion to notice the decision of the Supreme Court in Maruti Suzuki in extenso and where the disting…

Mentor Graphics (India) Pvt. Ltd (Calypto Design Systems India Pvt Ltd- Amalgamated Company), New Delhi vs. DCIT Circle-16(1), New Delhi

The appeal is allowed

ITA 842/DEL/2021[2016-17]Status: DisposedITAT Delhi17 Jan 2025AY 2016-17

Bench: Shri S. Rifaur Rahman & Shri Anubhav Sharmaassessment Year: 2016-17 Mentor Graphics (India) Pvt. Ltd., Vs Dcit, (Calypto Design Systems India Pvt. Circle-16(1), Ltd. – Amalgamated Company), New Delhi. P-24, Green Park Extension, New Delhi – 110 016. Pan: Aabcm5494Q (Appellant) (Respondent) Assessee By : Shri Vishal Kalra, Advocate & Shri Ankit Sahani, Advocate & Shri Yishu Goel, Ar Revenue By : Shri S.K. Jadhav, Cit-Dr Date Of Hearing : 09.01.2025 Date Of Pronouncement : 17.01.2025 Order Per Anubhav Sharma, Jm: This Appeal Is Preferred By The Assessee Against The Final Assessment Order Dated 30.03.2021 Passed U/S 143(3) R.W.S. 144C (13) R.W.S. 143(3A & 143(3B) Of The Income Tax Act, 1961 (Hereinafter Referred To As ‘The Act’) By The National E-Assessment Centre, Delhi (Hereinafter Referred To As The Ld. Ao).

For Appellant: Shri Vishal Kalra, Advocate &For Respondent: Shri S.K. Jadhav, CIT-DR
Section 142(1)Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : H : NEW DELHI BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER Assessment Year: 2016-17 Mentor Graphics (India) Pvt. Ltd., Vs DCIT, (Calypto Design Systems India Pvt. Circle-16(1), Ltd. – Amalgamated Company), New Delhi. P-24, Green Park Extension, New Delhi – 110 016. PAN: AABCM5494Q (Appellant) (Respondent) Assessee by : Shri Vishal Kalra, Advocate & Shri Ankit Sahani, Advocate & Shri Yishu Goel, AR Revenue by : Shri S.K. Jadhav, CIT-DR Date of Hearing : 09.01.2025 Date of Pronouncement : 17.01.2025 ORDER PER ANUBH…

Aditya Sharma, New Delhi vs. ACIT Central Circle-19, New Delhi

In the result, appeals of the assessee are partly allowed

ITA 3620/DEL/2019[2012-13]Status: DisposedITAT Delhi15 Jan 2025AY 2012-13

Bench: Shri Challa Nagendra Prasad & Shri S Rifaur Rahmanassessment Year: 2008-09 बनाम Btl Industries Ltd., Dcit, (Merged With & Now Known As Vs. Central Circle-Ii, M/S Btl Holding Co. Ltd.), Faridabad, C/O Srs Mall, Third Floor, Haryana. Sector-12, Faridabad, Haryana. Pan No.Aaccb0573C अपीलाथ" Appellant ""यथ"/Respondent &

Section 143(2)Section 14ASection 153Section 153ASection 153A(1)(b)Section 234B

…e jurisdiction of the AO in having the assessment order framed against a company, which was not in existence. (ii) Second, whether this was a case, in which a substantial question of law arose, having Income Tax, New Delhi vs. Maruti Suzuki India Ltd. (2019) 416 ITR 613 (SC). 2.1 Insofar as the first issue is concerned, both learned judges were of the view, that the Tribunal had correctly entertained the additional ground raised before it which concerned facets involving jurisdiction. This is apparent from a perusal of paragraph 18 and 22 of the order dated 18.05.2021. 3. It is in these circumstances that the m…

Aditya Sharma, New Delhi vs. ACIT Central Circle-19, New Delhi

In the result, appeals of the assessee are partly allowed

ITA 3619/DEL/2019[2011-12]Status: DisposedITAT Delhi15 Jan 2025AY 2011-12

Bench: Shri Challa Nagendra Prasad & Shri S Rifaur Rahmanassessment Year: 2008-09 बनाम Btl Industries Ltd., Dcit, (Merged With & Now Known As Vs. Central Circle-Ii, M/S Btl Holding Co. Ltd.), Faridabad, C/O Srs Mall, Third Floor, Haryana. Sector-12, Faridabad, Haryana. Pan No.Aaccb0573C अपीलाथ" Appellant ""यथ"/Respondent &

Section 143(2)Section 14ASection 153Section 153ASection 153A(1)(b)Section 234B

…e jurisdiction of the AO in having the assessment order framed against a company, which was not in existence. (ii) Second, whether this was a case, in which a substantial question of law arose, having Income Tax, New Delhi vs. Maruti Suzuki India Ltd. (2019) 416 ITR 613 (SC). 2.1 Insofar as the first issue is concerned, both learned judges were of the view, that the Tribunal had correctly entertained the additional ground raised before it which concerned facets involving jurisdiction. This is apparent from a perusal of paragraph 18 and 22 of the order dated 18.05.2021. 3. It is in these circumstances that the m…

Aditya Sharma, New Delhi vs. ACIT Central Circle-19, New Delhi

In the result, appeals of the assessee are partly allowed

ITA 3618/DEL/2019[2010-11]Status: DisposedITAT Delhi15 Jan 2025AY 2010-11

Bench: Shri Challa Nagendra Prasad & Shri S Rifaur Rahmanassessment Year: 2008-09 बनाम Btl Industries Ltd., Dcit, (Merged With & Now Known As Vs. Central Circle-Ii, M/S Btl Holding Co. Ltd.), Faridabad, C/O Srs Mall, Third Floor, Haryana. Sector-12, Faridabad, Haryana. Pan No.Aaccb0573C अपीलाथ" Appellant ""यथ"/Respondent &

Section 143(2)Section 14ASection 153Section 153ASection 153A(1)(b)Section 234B

…e jurisdiction of the AO in having the assessment order framed against a company, which was not in existence. (ii) Second, whether this was a case, in which a substantial question of law arose, having Income Tax, New Delhi vs. Maruti Suzuki India Ltd. (2019) 416 ITR 613 (SC). 2.1 Insofar as the first issue is concerned, both learned judges were of the view, that the Tribunal had correctly entertained the additional ground raised before it which concerned facets involving jurisdiction. This is apparent from a perusal of paragraph 18 and 22 of the order dated 18.05.2021. 3. It is in these circumstances that the m…

Tsys Card Tech Limited, United Kingdom vs. DCIT Circle 3(1)(1) Intl. Taxation, New Delhi

The appeal of the Revenue is dismissed

ITA 2126/DEL/2023[2020-21]Status: DisposedITAT Delhi03 Jan 2025AY 2020-21

Bench: Shri Anubhav Sharma & Shri Manish Agarwal

For Appellant: Ms Priya Tandon, AdvocateFor Respondent: Shri Mahesh Kumar, CIT-DR
Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : G: NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA No.2126/Del/2025 Assessment Year : 2017-18 JCIT (OSD), Vs. M/s IGT Solution Private Ltd., Circle-10(1), Unit No.1, Ground Floor, New Delhi. A Wing, Business2Mantri, Survey No.197/2 to 4 to 7B, Dukirklines, SO Pune City, Pune — 411014, Maharashtra. PAN: AAACI5079A (Appellant) (Respondent) Assessee by : Ms Priya Tandon, Advocate Revenue by : Shri Mahesh Kumar, CIT-DR Date of Hearing : 15.09.2025 Date of Pronouncement : 30.10.2025 ORDER PER ANUBHAV SHARM…

Vitp Private Limited (in the Case of Flagship Developers Private Limited), Hyderabad vs. DCIT., Circle-8(1), Hyderabad

In the result, appeal filed by the assessee is allowed

ITA 572/HYD/2024[AY 2017-18]Status: DisposedITAT Hyderabad02 Jan 2025

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Madhusudan Sawdiaआ.अपी.सं /Ita No.572/Hyd/2024 (िनधा"रण वष"/Assessment Year: 2017-18) Vitp Private Ltd (In The Vs. Dy. Commissioner Of Case Of Flagship Income Tax, Circle 8(1) Developers (P) (Ltd) Hyderabad Hyderabad Pan:Aaccv2672G (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Advocate Tanmayee Rajkumar राज" व "ारा/Revenue By:: Shri Kumar Pranav, Cit(Dr) सुनवाई की तारीख/Date Of Hearing: 20/11/2024 घोषणा की तारीख/Pronouncement: 02/01/2025 आदेश/Order

For Appellant: Advocate Tanmayee RajkumarFor Respondent: : Shri Kumar Pranav, CIT(DR)
Section 115JSection 143(3)Section 263

…roved by the NCLT vide order Page 5 of 16 ITA No 572 of 2024 VITP P Ltd dated 17/07/2018 w.e.f. 03/02/2017. In support of his contention, he has relied upon the judgment of the Hon'ble Supreme Court in the case of Pr. CIT vs. Maruti Suzuki India Ltd (2019) 107 Taxmann.com 375 (S.C). 6. On the other hand, the learned DR has submitted that the order of the Assessing Officer is completely silent on the issue of claim of depreciation and therefore, there is a lack of inquiry as well as non-application of mind on the part of the Assessing Officer while passing the assessment order and allowing the claim of depreci…

Dy. Commissioner of Income Tax-1(1)(1), Aayakar Bhawan vs. Bennett Coleman and Co. Ltd., Second Floor

Accordingly, Ground No.1 raised by the appellant is allowed

ITA 2185/MUM/2024[2018-19]Status: DisposedITAT Mumbai17 Dec 2024AY 2018-19

Bench: SHRI AMARJIT SINGH, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)

For Appellant: Shri Madhur Agarwal &For Respondent: Shri Kailash C. Kanojiya &
Section 143(2)Section 143(3)Section 144BSection 250Section 481

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI SHRI AMARJIT SINGH, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER Deputy Commissioner of Income Tax 1(1)(1), Mumbai 579, Aaykar Bhavan, M.K.Road, Mumbai – 400020, Maharashtra. …………. Appellant Vs Bennett Coleman & Co. Ltd. [Formerly known as Brand Equity Treaties Limited now amalgamated with M/s. Bennett Coleman & Co.Ltd.] Second Floor, The Time of India Building, Dr. D. N. Road, Fort, Mumbai – 400001, Maharashtra. …………. Respondent [PAN:AADCB5243Q] Appearance For the Respondent/Department : Shri Kailash C. Kanojiya & Ms. Kaveeta Punit Kaushik For th…

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

…r deactivation of the PAN issued in the name of M/s. Modern Trading Business Pvt. Ltd. 6. The learned CIT(A), vide impugned order, after considering the decision of the Hon'ble Supreme Court in the case of PCIT vs. Maruti Suzuki India Ltd., reported in (2019) 416 ITR 613 (SC), held that the assessment completed on a non-existent entity is void ab initio as the notice under section 148 was issued on a non-existent entity. Accordingly, the learned CIT(A) quashed the impugned order and decided the appeal in favour of the assessee. The relevant findings of the learned CIT(A), vide impugned order, are reproduced as fo…

Income Tax Officer-4(3)(1), Mumbai, Aayakar Bhawan, M K Road vs. Vishal Fashion Private Limited (Earlier Known As M/Raj Ratan Infracon Private Limited), Mumbai

Accordingly the CO of the assessee is allowed for statistical purposes

ITA 3893/MUM/2023[2013-14]Status: DisposedITAT Mumbai05 Dec 2024AY 2013-14

Bench: Shri Saktijit Dey & Ms Padmavathy S, Am

For Appellant: Shri R.R. Makwana, Sr. DR
Section 142(1)Section 143(2)Section 147Section 148

…stent and no income tax proceedings could be proceeded with in this case. Various judicial precedents have also highlighted this fact. Reliance is placed on the decision of Hon’ble Supreme Court in the case of Principal CIT vs. Maruti Suzuki India Ltd. (2019) 416 ITR 613 (SC). The same judicial principle has been followed in the case of Anokhi Realty Pvt. Ltd. vs. ITO Ward1(1)(3), Ahmedabad by Hon’ble High Court of Gujarat in R/Special Civil Application No. 17613 of 2021 vide his order dated 07.08.2023. In view of the above, the notice u/s 148 as well as the consequential order u/s 143(3) deserve to be quashed. I…

The Pr. Commissioner of Income vs. Shri. Vishnu Mohan Reddy Chintapally

ITTA/113/2024HC Telangana04 Dec 2024

Bench: J SREENIVAS RAO,ALOK ARADHE