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.

DCIT, Cir-3(2), Gangtok, Aayakar Bhawan Bhanupath Road Near White Hall Gangtok vs. Heinz India Private Limited, Sikkim

The appeal of the revenue is dismissed and cross-objection of the assessee is allowed

ITA 1137/KOL/2023[2014-15]Status: DisposedITAT Kolkata25 Nov 2024AY 2014-15

Bench: Shri Rajesh Kumar (Accountant Member), Shri Sonjoy Sarma (Judicial Member)

Section 143(2)Section 143(3)Section 147Section 148Section 250Section 263Section 35Section 80I

…the notice u/s 148 of the Act and the reassessment order was issued in the name of Heinz India Pvt. Ltd. which is ceased to exist due to amalgamation and as per the Hon’ble Apex Court judgment in the case of PCIT v. Maruti Suzuki India Ltd reported in (2019) 416 ITR 613 (SC) wherein it was held that framing of an assessment order and issuance of 4 I.T.A. No.1137/Kol/2023 Assessment Year: 2014-15 C.O. No.16/Kol/2024 Zydus Wellness Products Ltd. notice to a non-existent company are void ab initio. Considering the above facts and circumstances in the present case, we hold that the reassessment proceedings are inva…

Tribhovandas Bhimji Zaveri Limited, Mumbai vs. Asstt. Commissioner of Income Tax -18(30, Mumbai

In the result, appeal of the assessee is allowed

ITA 3698/MUM/2024[2010-11]Status: DisposedITAT Mumbai19 Nov 2024AY 2010-11

Bench: Shri Anikesh Banerjee & Shri Girish Agrawal

For Respondent: Shri Nitesh Joshi, CA and
Section 143(3)Section 147

…xception in favour of the Revenue to dilute in any manner the principles enunciated herein above." The above stated decisions have considered the jurisprudence from the decisions of Hon'ble Supreme Court in the case of PCIT vs. Maruti Suzuki India Ltd. (2019) 416 ITR 613 (SC) and CIT vs. Spice Infotainment Ltd. in Civil Appeal No. 285 of 2014 dated 02.11.2017, as well as several other decisions by various Hon'ble High Courts. Accordingly, ground no.3 is allowed. 6. Since, the impugned assessment order and the notice issued u/s.148 has been quashed in terms of ground no.3, other grounds raised by assessee are not…

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

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

ITA 5186/DEL/2019[2015-16]Status: DisposedITAT Delhi06 Nov 2024AY 2015-16

Bench: SHRI S. RIFAUR RAHMAN (Accountant Member)

For Appellant: Shri Tarandeep Singh, AdvocateFor Respondent: Ms. Sapna Bhatia, CIT DR
Section 156

…cts recorded in the AY 2014-15. He brought to our notice page 155 of the paper book, the ITAT decision and further brought to our notice page 179 of the paper book which is the decision of Hon’ble Supreme Court in the case of PCIT vs. Maruti Suzuki India Ltd. 416 ITR 613 (SC). He submitted that Hon’ble Supreme Court has recorded that the participation by the amalgamation company would have no effect since there is no estoppel against law. Further, he brought to our notice page 184 of the paper book to submit that Hon’ble Supreme Court has relied on the decision of previous assessment order to decide similar issue…

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

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

ITA 4933/DEL/2019[2015-16]Status: DisposedITAT Delhi06 Nov 2024AY 2015-16

Bench: SHRI S. RIFAUR RAHMAN (Accountant Member)

For Appellant: Shri Tarandeep Singh, AdvocateFor Respondent: Ms. Sapna Bhatia, CIT DR
Section 156

…cts recorded in the AY 2014-15. He brought to our notice page 155 of the paper book, the ITAT decision and further brought to our notice page 179 of the paper book which is the decision of Hon’ble Supreme Court in the case of PCIT vs. Maruti Suzuki India Ltd. 416 ITR 613 (SC). He submitted that Hon’ble Supreme Court has recorded that the participation by the amalgamation company would have no effect since there is no estoppel against law. Further, he brought to our notice page 184 of the paper book to submit that Hon’ble Supreme Court has relied on the decision of previous assessment order to decide similar issue…

DCIT, New Delhi vs. M/S Hudco Ltd., New Delhi

In the result, the appeal of the revenue in ITA No

ITA 3904/DEL/2015[2010-11]Status: DisposedITAT Delhi04 Nov 2024AY 2010-11

Bench: Shri M. Balaganesh & Shri Yogesh Kumar U.S.

For Appellant: Shri Gagan Kumar, AdvFor Respondent: Shri Waseem Arshad, CIT DR &
Section 143(3)

…ed this situation in AY 2006-07 the revenue cannot have any grievance on the same issue in the year under consideration. Applying the principles of consistency as decided by the Hon'ble Supreme Court in the case of PCIT Vs. Maruti Suzuki India Ltd reported in 416 ITR 613 (SC), we hold that the interest income cannot be brought to tax in the sum of Rs. 2.15 cores in the hands of the assessee. Accordingly, ground No. 9 raised by the assessee is allowed. 30. In the result, the appeal of the assessee in ITA No. 3262/Del/20115 for AY 2011-12 is partly allowed for statistical purposes. ITA No. 3262/Del/2015 (AY: 2011-…

M/S. Housing & Urban Development Corporation Ltd. (Hudco), New Delhi vs. Addl. CIT, New Delhi

In the result, the appeal of the revenue in ITA No

ITA 3261/DEL/2015[2010-11]Status: DisposedITAT Delhi04 Nov 2024AY 2010-11

Bench: Shri M. Balaganesh & Shri Yogesh Kumar U.S.

For Appellant: Shri Gagan Kumar, AdvFor Respondent: Shri Waseem Arshad, CIT DR &
Section 143(3)

…ed this situation in AY 2006-07 the revenue cannot have any grievance on the same issue in the year under consideration. Applying the principles of consistency as decided by the Hon'ble Supreme Court in the case of PCIT Vs. Maruti Suzuki India Ltd reported in 416 ITR 613 (SC), we hold that the interest income cannot be brought to tax in the sum of Rs. 2.15 cores in the hands of the assessee. Accordingly, ground No. 9 raised by the assessee is allowed. 30. In the result, the appeal of the assessee in ITA No. 3262/Del/20115 for AY 2011-12 is partly allowed for statistical purposes. ITA No. 3262/Del/2015 (AY: 2011-…

Jainco Cranes Limited, New Delhi vs. ITO, Ward-13(2), New Delhi

Accordingly, sustained. Hence, the grounds of appeal 1 to 4 & 6 are dismissed

ITA 888/DEL/2024[2012-13]Status: DisposedITAT Delhi23 Oct 2024AY 2012-13

Bench: Shri Anubhav Sharma & Shri Brajesh Kumar Singhassessment Year: 2012-13

Section 144Section 147Section 148Section 69

…1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “SMC”: NEW DELHI BEFORE SHRI ANUBHAV SHARMA , JUDICIAL MEMBER AND SHRI BRAJESH KUMAR SINGH, ACCOUNTANT MEMBER Assessment Year: 2012-13 Jainco Cranes Limited, Vs Income-tax Officer, A-188, C.C. Colony, Delhi-110007. Ward-13(2), New Delhi. PAN: AAACJ 3411 H APPELLANT RESPONDENT Assessee represented by Shri Sanjay Sehgal, CA Department represented by Shri Sanjay Kumar, Sr. DR 17.10.2024 Date of hearing Date of pronouncement 23.10.2024 O R D E R PER ANUBHAV SHARMA, JM: The assessee has come in appeal against the order dated 13.01.2024 passed by the National Facel…

International Hospital Limited vs. DCIT Circle 12 (2)

ITA/116/2023HC Delhi26 Sept 2024

Bench: HON'BLE MR. JUSTICE RAVINDER DUDEJA,HON'BLE MR. JUSTICE YASHWANT VARMA

…had also requested for transfer of case of the Petitioner to the correct jurisdiction post- merger.  The present case admittedly falls under Category I and is squarely covered by the law laid down in the case of PCIT v. Maruti Suzuki India Ltd.: [2019] 416 ITR 613 (SC) and CIT vs Sony Mobile Communications Ind (P.) Ltd. : [2023] 456 ITR 753 (Del) as impugned orders have been passed by the AO/ TPO on the non-existent entity despite numerous intimations being filed by the Petitioner with AO/ TPO at various intervals intimating about the factum of merger. 71. WP(C) No.13862/2021 2017-18 w.e.f. 0…

Griffin Marine Travel Private Limited (Amalgamated With Instone India Private Limited), Mumbai vs. ACIT Circle (1)(1), Mumbai

In the result, the appeal of the assessee for AY 2015-16 is allowed

ITA 4197/MUM/2023[2015-16]Status: DisposedITAT Mumbai10 Sept 2024AY 2015-16

Bench: Shri Anikesh Banerjee, Jm & Ms Padmavathy S, Am

For Appellant: Shri Kumar Kale, Adv
Section 143(3)Section 147Section 148Section 210

…nce company, the order of assessment would not be merely be a procedural defect but would render it void. Griffin Marine Travel Pvt. Ltd. 6. Recently, the Apex Court in the case of Pr CIT v. Maruti Suzuki India Ltd. [2019] 107 taxmann.com 375/265 Tasman 515/416 ITR 613 reiterated the aforementioned principles and held as under: “33. In the present case, despite the fact that the assessing officer was informed of the amalgamating company having ceased to exist as a result of the approved scheme of amalgamation, the jurisdictional notice was issued only in its name. The basis on which jurisdiction was invoked was…

Griffin Marine Travel Private Limited (Amalgamated With Instone India Private Limited), Mumbai vs. ACIT Circle(1)(1), Mumbai

In the result, the appeal of the assessee for AY 2015-16 is allowed

ITA 4196/MUM/2023[2013-14]Status: DisposedITAT Mumbai10 Sept 2024AY 2013-14

Bench: Shri Anikesh Banerjee, Jm & Ms Padmavathy S, Am

For Appellant: Shri Kumar Kale, Adv
Section 143(3)Section 147Section 148Section 210

…nce company, the order of assessment would not be merely be a procedural defect but would render it void. Griffin Marine Travel Pvt. Ltd. 6. Recently, the Apex Court in the case of Pr CIT v. Maruti Suzuki India Ltd. [2019] 107 taxmann.com 375/265 Tasman 515/416 ITR 613 reiterated the aforementioned principles and held as under: “33. In the present case, despite the fact that the assessing officer was informed of the amalgamating company having ceased to exist as a result of the approved scheme of amalgamation, the jurisdictional notice was issued only in its name. The basis on which jurisdiction was invoked was…

Madan Lal Kochar (Through Sahil Kochar), New Delhi vs. Pr, CIT Delhi-12, Delhi

In the result, the appeal of the assessee is allowed

ITA 2516/DEL/2024[2016-17]Status: DisposedITAT Delhi05 Sept 2024AY 2016-17

Bench: Shri Kul Bharat[Assessment Year : 2016-17] Madan Lal Kochar (Through Sahil Vs Pr.Cit-12, Kochar), M/S. Satish Aggarwal & New Delhi. Associates, 4/5B, 1St Floor, Asaf Ali Road, New Delhi-110002. Pan-Acmpk7272L Appellant Respondent Appellant By Shri Satish Aggarwal, Ca Respondent By Shri Siddharth B.S.Meena, Sr.Dr Date Of Hearing 02.09.2024 Date Of Pronouncement 05.09.2024

Section 147Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “SMC” BENCH: NEW DELHI BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER [Assessment Year : 2016-17] Madan Lal Kochar (Through Sahil vs Pr.CIT-12, Kochar), M/s. Satish Aggarwal & New Delhi. Associates, 4/5B, 1st Floor, Asaf Ali Road, New Delhi-110002. PAN-ACMPK7272L APPELLANT RESPONDENT Appellant by Shri Satish Aggarwal, CA Respondent by Shri Siddharth B.S.Meena, Sr.DR Date of Hearing 02.09.2024 Date of Pronouncement 05.09.2024 ORDER PER KUL BHARAT, JM : The present appeal filed by the assessee is directed against the order passed by Ld. Pr. CIT, Delhi-12 dated 26.03.2024 for th…

Rajesh Khanna, Neelkanth Plywood, Yamunanagar vs. Income Tax Officer, Ward-3, Yamunanagar

In the result, the assessee's appeal in ITA

ITA 62/CHANDI/2024[2018-19]Status: DisposedITAT Chandigarh19 Aug 2024AY 2018-19

Bench: SHRI A.D.JAIN (Vice President), SHRI KRINWANT SAHAY (Accountant Member)

For Appellant: Shri Rohit Goel, CAFor Respondent: Shri Dharam Vir, JCIT Sr.DR
Section 148Section 69A

…similar position has been accepted by the revenue in respect of assessment year 1997-98, then it is not open to it to challenge a similar finding and deviate from its earlier stand. 3.35 Apex court in recent ruling in case of Marutl Suzuki case (reported at 416 ITR 613) that "There is a value which the court must abide by in promoting the interest of certainty in tax litigation. The view which; has been taken by this Court in relation to the respondent for AY 2011-12 must, in our view, be ITA 62, 230/CHD/2024 & S.A.11/CHD/2024 A.Y.2018-19 10 adopted, in respect of the present appeal which relates to AY 2012-13.…

Income Tax Officer, Yamuna Nagar vs. Rajesh Khanna, Yamuna Nagar

In the result, the assessee's appeal in ITA

ITA 230/CHANDI/2024[2018-19]Status: DisposedITAT Chandigarh19 Aug 2024AY 2018-19

Bench: SHRI A.D.JAIN (Vice President), SHRI KRINWANT SAHAY (Accountant Member)

For Appellant: Shri Rohit Goel, CAFor Respondent: Shri Dharam Vir, JCIT Sr.DR
Section 148Section 69A

…similar position has been accepted by the revenue in respect of assessment year 1997-98, then it is not open to it to challenge a similar finding and deviate from its earlier stand. 3.35 Apex court in recent ruling in case of Marutl Suzuki case (reported at 416 ITR 613) that "There is a value which the court must abide by in promoting the interest of certainty in tax litigation. The view which; has been taken by this Court in relation to the respondent for AY 2011-12 must, in our view, be ITA 62, 230/CHD/2024 & S.A.11/CHD/2024 A.Y.2018-19 10 adopted, in respect of the present appeal which relates to AY 2012-13.…

Ashok Sethia (Erstwhile Karta of Ashok Sethia (HUF), Kolkata vs. ITO, Ward-43(1), Kolkata

ITA 132/KOL/2024[2012-13]Status: DisposedITAT Kolkata23 Jul 2024AY 2012-13

Bench: Dr. Manish Borad & Shri Pradip Kumar Choubeyi.T.A. No.132/Kol/2024 Assessment Year: 2012-13

Section 143(2)Section 144Section 147Section 148Section 171Section 250

…TA No. 603/Bang/2015 dated 28.02.2020, judgment of Hon’ble Karnataka High Court in the case of CIT Vs. Puttaranga Naika, HUF, ITA No. 2980/2005 dated 13.09.2011 and also the judgment of Hon’ble Supreme Court in the case of Maruti Suzuki India Ltd. reported in 416 ITR 613 which has been referred in the decision of coordinate Bench Delhi in the case of Dragon Builders & Developers LLP in ITA No. 1945/Del/2020. Page 2 of 9 I.T.A. No. 132/Kol/2024 Ashok Sethia (erstwhile Karta of Ashok Sethia HUF) AY : 2012-13 4. The Ld. Counsel for the assessee also raised alternate plea challenging the validity of the assessment…

Deepak Pens and Plastics P.Ltd (Amalgamated Company) M/S Jet India P.Ltd, West Bangal vs. ACIT, Centrl Circle-31, New Delhi

Appeal is allowed as indicated above

ITA 1021/DEL/2023[2015-16]Status: DisposedITAT Delhi05 Jul 2024AY 2015-16

Bench: Shri Saktijit Dey & Shri M. Balaganeshassessment Year: 2015-16

Section 147Section 148

…1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “B”: NEW DELHI BEFORE SHRI SAKTIJIT DEY, VICE PRESIDENT AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER Assessment year: 2015-16 M/s Deepak Pens and Plastics Pvt. Ltd., Vs ACIT, Central circle-31, (Amalgamated Company) New Delhi. M/s Jet India Pvt. Ltd., 303, 3rd Floor, Poddar Court, 18, Rabindra Sarani Kolkata, West Bangal-700001. PAN: AAACD 9050 G APPELLANT RESPONDENT Assessee represented by Shri Satyajeet Goel, CA Department represented by Shri Vivek Kumar Upadhyay, Sr. DR Date of hearing 01.07.2024 Date of pronouncement 05.07.2024 O R D E R PER SAKTIJIT DEY…

Sitapuram Power Limited-Erstwhile Amalgamating Company (Now Amalgamated Company-Zuari Cement Limited), Kadapa vs. DCIT, Circle 1, Hyderabad

In the result, appeal of the assessee is allowed

ITA 79/HYD/2022[2017-18]Status: DisposedITAT Hyderabad02 Jul 2024AY 2017-18

Bench: Shri Laliet Kumar, Hon’Ble & Shri Madhusudan Sawdia, Hon’Bleआआआआ आआआआ आआ./ I.T.A. (Tp) No.79/Hyd/2022 (आआआआआआआआ आआआआ / Assessment Year: 2017-18) Erstwhile Amalgamating Company Vs. Deputy Commissioner Of – Sitapuram Power Limited Income Tax, Pan:Aajcs2098E Circle-1, (Now Amalgamated Company – Nellore. Zuari Cement Limited), Kadapa. Pan:Aajcs2098E (आआआआआआआआआ/ Appellant) (आआआआआआआआआआ/ Respondent) आआआआआआआआआ आआ आआ आआ/ Appellant : Adv. Shri Deepak Chopra & Nitin Narang By आआआआआआआआआआआ आआ आआ आआ / : Shri Kumar Pranav, Cit-Dr Respondent By आआआआआआ आआ आआआआआ / Date Of : 15/05/2024 Hearing आआआआआ आआ आआआआआ/Date Of : 02/07/2024 Pronouncement O R D E R

For Appellant: Adv. Shri Deepak Chopra &
Section 143(3)Section 144C(5)Section 40A(2)(b)Section 80ISection 92Section 92(3)Section 92BSection 92D

…आआआआ आआआआआआआआआआआआ, हैदराबाआ आआआ, हैदराबाद IN THE INCOME TAX APPELLATE TRIBUNAL, HYDERABAD BENCHES ‘B’, HYDERABAD Before Shri Laliet Kumar, Hon’ble Judicial Member And Shri Madhusudan Sawdia, Hon’ble Accountant Member आआआआ आआआआ आआ./ I.T.A. (TP) No.79/Hyd/2022 (आआआआआआआआ आआआआ / Assessment Year: 2017-18) Erstwhile Amalgamating Company Vs. Deputy Commissioner of – Sitapuram Power Limited Income Tax, PAN:AAJCS2098E Circle-1, (Now Amalgamated Company – Nellore. Zuari Cement Limited), Kadapa. PAN:AAJCS2098E (आआआआआआआआआ/ Appellant) (आआआआआआआआआआ/ Respondent) आआआआआआआआआ आआ आआ आआ/ Appellant : Adv. Shri Deepak Chopra & Nitin Na…

Madhav Infra Projects Ltd (Erstwhile Aashka Constructions P. Ltd.), Vadodara vs. The Dy.CIT, Circle-1(1)(1), Ahmedabad

ITA 88/AHD/2023[2009-10]Status: DisposedITAT Ahmedabad28 Jun 2024AY 2009-10

Bench: Mrs. Annapurna Gupta & Shri Siddhartha Nautiyalिनधा"रणवष"/Assessment Year: 2009-10 Vs. Madhav Infra Projects Ltd., Dcit, (Erstwhile Aashka Circle-1(1)(1), Constructions Pvt. Ltd.), Ahmedabad 4, Madhav House, Nr. Panchratna Building, Subhanpura, Baroda, Gujarat Pan : Aadcm 1157 C अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri S.N. Soparkar, Sr. Advocate, Ms. Urvashi Shodhan, Ar & Shri Parin Shah, Ar Revenue By : Ms. Saumya Pandey Jain, Sr. Dr सुनवाई क" तारीख/Date Of Hearing : 19.03.2024/26.06.2024 घोषणा क" तारीख /Date Of Pronouncement: 28.06.2024 आदेश/O R D E R Per Annapurna Gupta: Present Appeal Has Been Filed By The Assessee Against Order Of The Learned Commissioner Of Income-Tax (Appeals)-12, Ahmedabad [Hereinafter Referred To As "Cit(A)" For Short] Dated 23.12.2022 Passed Under Section 250 Of The Income Tax Act, 1961 [Hereinafter Referred To As "The Act" For Short] For Assessment Year (Ay) 2009-10. 2. Grounds Raised Are As Under :- “1. Ld. Cit (A) Erred In Law & On Facts Confirming Action Of Ao Passing An Ex- Parte Order On An Entity That Ceased To Exist Pursuant To Order Of Amalgamation Passed By Hon'Ble High Court. The Order Passed On Non-Entity Is A Nullity & Void Ab Initio That Ought To Be Quashed.

For Appellant: Shri S.N. Soparkar, Sr. AdvocateFor Respondent: Ms. Saumya Pandey Jain, Sr. DR
Section 144Section 147Section 148Section 234BSection 250Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, AHMEDABAD BEFORE MRS. ANNAPURNA GUPTA, ACCOUNTANT MEMBER AND SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER िनधा"रणवष"/Assessment Year: 2009-10 Vs. Madhav Infra Projects Ltd., DCIT, (Erstwhile Aashka Circle-1(1)(1), Constructions Pvt. Ltd.), Ahmedabad 4, Madhav House, Nr. Panchratna Building, Subhanpura, Baroda, Gujarat PAN : AADCM 1157 C अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee by : Shri S.N. Soparkar, Sr. Advocate, Ms. Urvashi Shodhan, AR & Shri Parin Shah, AR Revenue by : Ms. Saumya Pandey Jain, Sr. DR सुनवाई क" तारीख/Date of Hearing : 19.03.2024/26.06.2024…

Sangeeta Saini W/O. & L/H of Late Sh. Nirmal Kant Saini, New Delhi vs. ITO, Ward- 35(2), New Delhi

In the result, assessee succeeds on additional ground of appeal

ITA 7829/DEL/2017[2009-10]Status: DisposedITAT Delhi28 Jun 2024AY 2009-10

Bench: Shri Vikas Awasthy & Shri Avdhesh Kumar Mishraआअसं.7829/िद"ी/2017 (िन.व. 2009-10) Smt. Sangeeta Saini W/O & L/H Of Late Shri Nirmal Kant Saini, 17-E, Banglow Road, Kamla Nagar, New Delhi 110007 ...... अपीलाथ"/Appellant Pan: Aarpk-3426-H बनाम Vs. Income Tax Officer, ..... "ितवादी/Respondent Ward 35(2), New Delhi

For Appellant: Shri Salil Agarwal, Sr. Adv. with Shri Shailesh Gupta, CAFor Respondent: Shri Dharamvir Singh, CIT(DR)
Section 143Section 143(2)Section 143(3)Section 263Section 47(1)Section 54

…आयकर अपीलीय अिधकरण िद"ी पीठ “ जी ”, िद"ी "ी िवकास अव"थी, "ाियक सद" एवं "ी अवधेश कुमार िम"ा, लेखाकार सद" के सम" IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”, DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI AVDHESH KUMAR MISHRA, ACCOUNTANT MEMBER आअसं.7829/िद"ी/2017 (िन.व. 2009-10) Smt. Sangeeta Saini W/o & L/H Of Late Shri Nirmal Kant Saini, 17-E, Banglow Road, Kamla Nagar, New Delhi 110007 ...... अपीलाथ"/Appellant PAN: AARPK-3426-H बनाम Vs. Income Tax Officer, ..... "ितवादी/Respondent Ward 35(2), New Delhi अपीलाथ" "ारा/ Appellant by : Shri Salil Agarwal, Sr. Adv. with Shri Shailesh Gupta, CA…

Mark Electronics Corporation, Dissolved vs. Income Tax Officer, Ward 29(1), New Delhi

In the result, appeal filed by the assessee is allowed

ITA 3262/DEL/2023[2016-17]Status: DisposedITAT Delhi12 Jun 2024AY 2016-17

Bench: The Ao, Accordingly

Section 147

…e non existing concern. He submitted that assessment order in the name of the non existing concern is void ab initio in this regard. He relied on the following case laws:- 1. Pr. Commissioner of Income Tax, New Delhi vs. Maruti Suzuki India Limited, (2019) 416 ITR 613 (SC) 2. Rajinder Nath Kapoor v. Income-tax Officer {[2023] 153 taxmann.com 499 (Delhi)), (2019) 416 ITR 613 (SC). 3. Assistant Commissioner of Income-tax v. DLF Cyber City Developers Ltd { [2015] 53 taxmann.com 81 (Delhi - Trib.) 4. Delta Electronics India Pvt. Ltd. Vs PCIT {[2023] 154 taxmann.com 603 (Uttarakhand)} 5. Suman Jeet Agarwal vs. ITO…

Rinju Adityakumar Gogoi L/H of Late Aditya Kumar Gogoi, Vadodara vs. The Income Tax Officer, Ward-4(1)(4), Vadodara

In the result, the appeal filed by the Assessee is hereby allowed

ITA 393/AHD/2024[2017-18]Status: DisposedITAT Ahmedabad14 May 2024AY 2017-18

Bench: Shri T.R. Senthil Kumar (Judicial Member), Shri Narendra Prasad Sinha (Accountant Member)

Section 115BSection 142(1)Section 143(2)Section 143(3)Section 69A

…law, when the A.O. did not substitute the name of the legal heir and proceed to make an assessment in the name of the deceased person, is in valid in law as held by the Hon’ble Supreme Court in the case of PCIT Vs. Maruti Suzuki India Ltd. reported in (2019) 416 ITR 613 (SC) wherein it is held as follows: “Despite the fact that the assessing officer was informed of the amalgamating company having ceased to exist as a result of the approved scheme of amalgamation, the jurisdictional notice was issued only in its name. The basis on which jurisdiction was invoked was fundamentally at odds with the legal principle t…