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.

Universal Comfort Products Limited, Mumbai vs. DCIT, Circle 8(3)(1), Mumbai

In the result, both the appeals filed by the assessee are allowed

ITA 499/MUM/2023[2017-18]Status: DisposedITAT Mumbai25 Oct 2023AY 2017-18

Bench: Shri S Rifaur Rahman, Am & Ms. Kavitha Rajagopal, Jm

For Appellant: Shri Nitesh JoshiFor Respondent: Shri Ashok Kumar Ambastha
Section 143(2)Section 250Section 80G

…ment proceeding can be initiated. In said case before notice under Section 143(2) of the Act was issued on 26.9.2013, the scheme of amalgamation had been approved by the high court with effect from 1.4.2012. It has been observed that assessment order 7 (2019) 416 ITR 613 (SC) 15 / 18 WP. 950-2020 passed for the assessment year 2012-13 in the 5 ITA Nos. 498 & 499/Mum/2023 (A.Ys.2018-19 & 2017-18) Universal Comfort Products Limited vs. DCIT name of non-existing entity is a substantive illegality and would not be procedural violation of Section 292 (b) of the Act. The Supreme Court in its aforesaid decision, has quo…

Universal Comfort Products Limited (Since Amalgamated With Voltas Limited ), Mumbai vs. DCIT, Circle 8(3)(1), Mumbai

In the result, both the appeals filed by the assessee are allowed

ITA 498/MUM/2023[2018-19]Status: DisposedITAT Mumbai25 Oct 2023AY 2018-19

Bench: Shri S Rifaur Rahman, Am & Ms. Kavitha Rajagopal, Jm

For Appellant: Shri Nitesh JoshiFor Respondent: Shri Ashok Kumar Ambastha
Section 143(2)Section 250Section 80G

…ment proceeding can be initiated. In said case before notice under Section 143(2) of the Act was issued on 26.9.2013, the scheme of amalgamation had been approved by the high court with effect from 1.4.2012. It has been observed that assessment order 7 (2019) 416 ITR 613 (SC) 15 / 18 WP. 950-2020 passed for the assessment year 2012-13 in the 5 ITA Nos. 498 & 499/Mum/2023 (A.Ys.2018-19 & 2017-18) Universal Comfort Products Limited vs. DCIT name of non-existing entity is a substantive illegality and would not be procedural violation of Section 292 (b) of the Act. The Supreme Court in its aforesaid decision, has quo…

ACIT Circle 25(1), Delhi vs. Vibhu International Ltd. (Formely Known As M/S Core International Ltd., Delhi

Appeal of the Revenue is dismissed

ITA 2005/DEL/2021[2009-10]Status: HeardITAT Delhi05 Sept 2023AY 2009-10

Bench: Shri Narendra Kumar Billaiya & Shri Kul Bharatassessment Year: 2009-10

Section 147Section 148Section 292B

…ee company challenged the issuance of notice. Learned counsel submitted that the learned CIT(A) has rightly quashed the assessment being illegal. He placed reliance on the judgment of the Hon’ble Supreme Court in the case of Pr.CIT Vs. Maruti Suzuki [2019] 107 Taxmann.com 375 (SC). Learned counsel submitted that the judgment of the Hon’ble Supreme Court in the case of PCIT Vs. Mahagun Realtors (P) Ltd. [2022] 137 Taxmann.com 91 (SC) is distinguishable on facts as in the present case the assessee had informed the AO well before the issuance of notice. 4 4. We have heard rival contentions and perused the mater…

Shri Devendrasinh Ramsinh Rana L/H of Late Shri Mahendra Ramsinh Rana, Bhgaruch vs. Income Tax Officer, Ward - 1(3), Bharuch

In the result, appeal filed by the assessee in ITA No

ITA 311/SRT/2023[2012-13]Status: DisposedITAT Surat30 Aug 2023AY 2012-13

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita Nos.310 & 311/Srt/2023 Assessment Year: (2012-13) (Virtual Hearing) Devendrasinh Ramsinh Rana, Vs. The Ito, Legal Heir Of Late Shri Mahendra Ward – 1(3), Ramsinh Rana, Bharuch At Post Kaswa, Taluka & District: Bharuch, Gujarat "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Afzpr4608F (Appellant) (Respondent)

Section 144Section 271(1)(c)

…w. Thus, we note that assessment cannot be made on the person/company who has died/dissolved and this issue is no longer res integra. For this reliance can be placed on the judgment of the Hon’ble Supreme Court in the case of PCIT vs. Maruti Suzuki India Ltd. 107 Taxmann.com 375 (SC). Therefore, respectfully following the binding precedent of Hon`ble Supreme Court in the case of Maruti Suzuki India Ltd. (Supra), we quash the assessment order passed by the assessing officer, dated 27.11.2019. 12. In the result, appeal filed by the assessee in ITA No. 310/SRT/2023, is allowed. 13. Now coming to assessee`s appeal i…

Shri Devendrasinh Ramsinh Rana L/H of Late Shri Mahendra Ramsinh Rana, Bhgaruch vs. Income Tax Officer, Ward - 1(3), Bharuch

In the result, appeal filed by the assessee in ITA No

ITA 310/SRT/2023[2012-13]Status: DisposedITAT Surat30 Aug 2023AY 2012-13

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita Nos.310 & 311/Srt/2023 Assessment Year: (2012-13) (Virtual Hearing) Devendrasinh Ramsinh Rana, Vs. The Ito, Legal Heir Of Late Shri Mahendra Ward – 1(3), Ramsinh Rana, Bharuch At Post Kaswa, Taluka & District: Bharuch, Gujarat "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Afzpr4608F (Appellant) (Respondent)

Section 144Section 271(1)(c)

…w. Thus, we note that assessment cannot be made on the person/company who has died/dissolved and this issue is no longer res integra. For this reliance can be placed on the judgment of the Hon’ble Supreme Court in the case of PCIT vs. Maruti Suzuki India Ltd. 107 Taxmann.com 375 (SC). Therefore, respectfully following the binding precedent of Hon`ble Supreme Court in the case of Maruti Suzuki India Ltd. (Supra), we quash the assessment order passed by the assessing officer, dated 27.11.2019. 12. In the result, appeal filed by the assessee in ITA No. 310/SRT/2023, is allowed. 13. Now coming to assessee`s appeal i…

The ACIT, Central-2, Indore vs. M/S. Keti Construction (India) Ltd., Indore

In the result, the Cross Objection filed by the assessee stands allowed

ITA 63/IND/2021[2009-10]Status: DisposedITAT Indore07 Aug 2023AY 2009-10

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniassessment Year: 2009-10 A.C.I.T., M/S. Keti Construction (India) Central-2, बनाम/ Limited, Indore Indore. Vs. (Revenue / Appellant) (Assessee / Respondent) Pan: Aabck 5930 D Revenue By Shri Ashish Porwal, Sr. Dr Assessee By Shri Ajay Tulsian, Ca Date Of Hearing 09.05.2023 Date Of Pronouncement 07.08.2023

Section 132Section 139Section 143(1)Section 143(3)Section 147Section 148Section 153ASection 68

…een held that an assessment made on a non- existent person is null and void. To support his submission, Ld. AR placed reliance on certain judicial pronouncements, mainly the decision of Hon'ble Supreme Court in the case of PCIT Vs. Maruti Suzuki India Limited 416 ITR 613. Other decisions referred by Ld. AR are: (a) Sarswati Industrial Syndicate Ltd. (1990) 186 ITR 278 (SC) (b) Spice Infortainment Ltd. (SC) Civil Appeal No. 285 of 2014 (c) Spice Entertainment Ltd., ITA No. 465 and 476 of 2011 order dated 03.08.2011 (Delhi HC) (d) CIT vs. Indu Surveyors & Loss Assessors Pvt.Ltd. in ITA 366/2013 dt. 15.10.2015 (…

Shri Avtar Singh Through L/Heair Shri Gurtej Singh, Kapurthala vs. Principal Commissioner of Income Tax -1, Jalandhar

In the result, appeal of the assessee ITA No

ITA 165/ASR/2023[2018-19]Status: DisposedITAT Amritsar03 Aug 2023AY 2018-19

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 142(1)Section 143Section 143(3)Section 263

…deceased was duly considered while deciding the issue. d)eMudra vs. ACIT - 117 taxmann.com 550 (Karnataka): It was held that notice issued to a non-existing company was a substantive illegality and was not curable. e) CIT v. Maruti Suzuki India Ltd (2019) 416 ITR 613 (Supreme Court): It was held that the notice issued in the name of amalgamating entity after amalgamation is a substantive illegality as the amalgamating entity ceases to exist. It was not a procedural violation adverted to in section 292B. Participation in the proceedings by the assessee cannot operate as an estoppel against law. Copy of the d…

Crisil Ltd (in the Matter of Erstwhile Pipal Research Analytics and Information Services India P.Ltd, Mumbai vs. Asst CIT 9(2)(2), Mumbai

In the result, the appeal of the assessee is allowed

ITA 5029/MUM/2017[2013-14]Status: DisposedITAT Mumbai20 Jul 2023AY 2013-14

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm Crisil Ltd. (In The Matter Of Erstwhile Pipal Research Analytics &Information Services Acit 9(2)(2) India Pvt. Ltd. Merged With Crisil Aaykar Bhavan, M. K. Road, Vs. Ltd.) Mumbai-400020 Crisil House, Central Avenue Road, Hiranndani Business Park,Powai Mumbai-400076 (Appellant) (Respondent) Pan No. Aaics2386Q

For Appellant: Ms. Chandani Shah, ARFor Respondent: Shri. Vachaspati Tripathi, DR
Section 143Section 144C(13)Section 92

…IN THE INCOME TAX APPELLATE TRIBUNAL “K” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI SANDEEP SINGH KARHAIL, JM Crisil Ltd. (In the Matter of Erstwhile Pipal Research Analytics &Information Services ACIT 9(2)(2) India Pvt. Ltd. merged with Crisil Aaykar Bhavan, M. K. Road, Vs. Ltd.) Mumbai-400020 Crisil House, Central Avenue Road, Hiranndani Business Park,Powai Mumbai-400076 (Appellant) (Respondent) PAN No. AAICS2386Q Assessee by : Ms. Chandani Shah, AR Revenue by : Shri. Vachaspati Tripathi, DR Date of hearing: 18.07.2023 Date of pronouncement : 20.07.2023 O R D E R PER PRASHANT MAHARISHI, AM:…

M/S. Steecon Infrastructure, Jodhpur vs. ITO, Ward-1(4), Jodhpur

In the result, the appeal of the assessee is dismissed

ITA 61/JODH/2019[2012-13]Status: DisposedITAT Mumbai18 Jul 2023AY 2012-13

Bench: Shri Aby T Varkey () & Shri Om Prakash Kant () Assessment Year: 2012-13 M/S Steecon Infrastructure Income Tax Officer 1(4) 85, Subhash Nagar, Pal Road, Paota Jodhpur- 242008 Vs. Jodhpur- 342008 Pan No. Acdfs3423Q Appellant Respondent

For Appellant: Mr. Piyush Chajed and Mr SumitFor Respondent: Mr. Virabhadra S. Mahajan, AR
Section 131Section 142(1)Section 143(3)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “G” MUMBAI BEFORE SHRI ABY T VARKEY (JUDICIAL MEMBER) AND SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) Assessment Year: 2012-13 M/s Steecon Infrastructure Income Tax Officer 1(4) 85, Subhash Nagar, Pal Road, Paota Jodhpur- 242008 Vs. Jodhpur- 342008 PAN NO. ACDFS3423Q Appellant Respondent Assessee by : Mr. Piyush Chajed and Mr Sumit Mantri Revenue by : Mr. Virabhadra S. Mahajan, AR : Date of Hearing 10/04/23 and 23/06/2023 Date of pronouncement : 18/07/2023 ORDER PER OM PRAKASH KANT, AM This appeal by the assessee is directed against order dated 30/11/2018 passed…

M/S. Siemens Healthcare Diagnostics Ltd., Baroda vs. The ACIT., Circle-4, Baroda

The appeals of the assessee are allowed

ITA 2881/AHD/2012[2008-09]Status: DisposedITAT Mumbai18 Jul 2023AY 2008-09

Bench: Shri B.R. Baskaran (Am) & Smt. Kavitha Rajagopal (Jm)

Section 292B

…IN THE INCOME TAX APPELLATE TRIBUNAL Mumbai “J” Bench, Mumbai. Before Shri B.R. Baskaran (AM) & Smt. Kavitha Rajagopal (JM) I.T.A. No. 2881/Ahd/2012 (A.Y. 2008-09) I.T.A. No. 1231/Ahd/2014 (A.Y. 2009-10) I.T.A. No. 1029/Ahd/2015 (A.Y. 2010-11) Vs. ACIT, Circle-4 Siemens Limited (Successor in interest to M/s. Baroda Siemens Healthcare Diagnostics Ltd.) Birla Aurora, level 21, Plot No. 1080 Dr. Annie Besant Road, Worli Mumbai-400 030. PAN : AAACB8542M (Appellant) (Respondent) I.T.A. No. 2579/Mum/2022 (A.Y. 2008-09) Vs. DCIT, Circle Siemens Limited (Successor in interest to M/s 8(2)(1) Siemens Healthcare Diagnos…

Abbott India Ltd, Mumbai vs. Addl CIT RG 7(2), Mumbai

In the result appeal filed by the assessee for both the assessment years are allowed

ITA 2032/MUM/2014[2009-10]Status: DisposedITAT Mumbai12 Jul 2023AY 2009-10

Bench: Shri Prashant Maharishi, Am & Shri Narender Kumar Chaudhary, Jm Ita No. 2032/Mum/2014 (Assessment Year2009-10)

For Appellant: Shri Madhur Agrawal,ARFor Respondent: Shri Byomkesh Pradipta Kumar
Section 143(3)Section 144CSection 144C(13)

…IN THE INCOME TAX APPELLATE TRIBUNAL “K” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI NARENDER KUMAR CHAUDHARY, JM ITA No. 2032/MUM/2014 (Assessment Year2009-10) Abbott India Ltd. (as successor to ‘Solvey Pharma ACIT Range-7(2) India Ltd’) Aayakar Bhavan, Maharshi Suraj Prakash, 1 st Floor, 86, Vs. Karve Road, Shankar Ghanekar Marg, Mumbai-400020 Prabhadevi, Mumbai-400025 (Appellant) (Respondent) PAN No. AAACB5170B Assessee by : Shri Madhur Agrawal,AR Revenue by : Shri Byomkesh Pradipta Kumar Panda, DR Date of hearing: 15.06.2023 Date of pronouncement : 12.07.2023 O R D E R PER PRASHANT MAHARIS…

Abbott India Ltd.(Solvay Pharma India Ltd), Mumbai vs. Addl.C.I.T. RG.7(2), Mumbai

In the result appeal filed by the assessee for both the assessment years are allowed

ITA 7778/MUM/2012[2008-09]Status: DisposedITAT Mumbai12 Jul 2023AY 2008-09

Bench: Shri Prashant Maharishi, Am & Shri Narender Kumar Chaudhary, Jm Ita No. 2032/Mum/2014 (Assessment Year2009-10)

For Appellant: Shri Madhur Agrawal,ARFor Respondent: Shri Byomkesh Pradipta Kumar
Section 143(3)Section 144CSection 144C(13)

…IN THE INCOME TAX APPELLATE TRIBUNAL “K” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI NARENDER KUMAR CHAUDHARY, JM ITA No. 2032/MUM/2014 (Assessment Year2009-10) Abbott India Ltd. (as successor to ‘Solvey Pharma ACIT Range-7(2) India Ltd’) Aayakar Bhavan, Maharshi Suraj Prakash, 1 st Floor, 86, Vs. Karve Road, Shankar Ghanekar Marg, Mumbai-400020 Prabhadevi, Mumbai-400025 (Appellant) (Respondent) PAN No. AAACB5170B Assessee by : Shri Madhur Agrawal,AR Revenue by : Shri Byomkesh Pradipta Kumar Panda, DR Date of hearing: 15.06.2023 Date of pronouncement : 12.07.2023 O R D E R PER PRASHANT MAHARIS…

Ppg Coating India P. Ltd, Mumbai vs. DCIT Cir 13(1)(1), Mumbai

In the result, the appeal of the assessee is allowed

ITA 2168/MUM/2017[2012-13]Status: DisposedITAT Mumbai16 Jun 2023AY 2012-13

Bench: Shri Aby T. Varkey, Jm & Shri Amarjit Singh, Am आयकर अपील सं/ I.T.A. (Tp) No.2168/Mum/2017 (निर्धारण वर्ा / Assessment Year: 2012-13) Ppg Coatings India Pvt. बिधम/ Dcit, Circle-13(1)(1) Ltd. Mumbai Vs. (Now Merged With Ppg Asian Paints Pvt. Ltd.) The Centrium Phoenix Market City, Lbs, Marg, Kurla West, Mumbai- 400070. स्थधयी लेखध सं./जीआइआर सं./Pan/Gir No. : Aabcs4378K (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) Assessee By: Shri Percy Pardiwala Revenue By: Shri Samuel Pitta (Sr. Ar) सुनवाई की तारीख / Date Of Hearing: 02/05/2023 घोषणा की तारीख /Date Of Pronouncement: 16/06/2023 आदेश / O R D E R Per Aby T. Varkey, Jm: This Is An Appeal Preferred By The Assessee Against The Order Of The Assessing Officer Dated 25.01.2017 Pursuant To Dispute Resolution Panel (Drp)-02, Mumbai Passed 27.12.2016 Passed U/S 143(3) R.W.S. 144C(13) Of The Income Tax Act, 1961 (Hereinafter “The Act”). 2. At The Outset, The Ld. Senior Counsel For The Assessee Drew Our Attention To The Additional Grounds Of Appeal Raised By The Assessee, Which According To Him Is A Legal Issue & Which Need To Be Adjudicated First, Since If The Legal Issue Is Upheld Then, It Goes To The Root Of The Jurisdiction Of The Ao To Have Passed The Final Assessment Order. The Legal Issue Raised By Assessee Reads As Under;-

For Appellant: Shri Percy PardiwalaFor Respondent: Shri Samuel Pitta (Sr. AR)
Section 143(3)Section 92C

…Maruti Suzuki India Ltd, 416 ITR 613 (Delhi) (ii) PCIT Vs. Maruti Suzuki India Ltd, 107 taxmann.com 375 (SC) and (iii) Marshall Sons & Co. (India) Ltd. Vs. ITO 223 ITR 809 (SC). 10. The Hon’ble Supreme Court in the case of PCIT Vs. Maruti Suzuki India Ltd., 416 ITR 613 (SC) after taking note of its own earlier decision in the case of CIT Vs. Infotainment Ltd. 12 ITR-OL 134 (SC) and Saraswati Industrial Syndicate Ltd. Vs. CIT 186 ITR 278 (SC) on this issue 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 r…

Chemester Food Industries P.Ltd, New Delhi vs. Prcit-2, New Delhi

In the result, the appeal filed by the assessee in ITA No

ITA 3707/DEL/2019[2014-15]Status: DisposedITAT Delhi09 Jun 2023AY 2014-15

Bench: Shri N.K. Billaiya & Shri Anubhav Sharma[Assessment Year: 2014-15]

For Appellant: Shri Ranjan Chopra, CAFor Respondent: Ms. Parmita M. Biswas, CIT-DR
Section 142(1)Section 143(3)Section 263Section 47

…h before the Assessing Officer who grossly failed to take cognizance of the documents and proceeded in framing the assessment u/s 143(3) of the Act in the name of a non existing person. 15. The Hon'ble Supreme Court in the case of Maruti Suzuki India Ltd 107 Taxmann.com 375 has held that : “Issuance of jurisdictional notice and assessment order 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 section 292B and hence being with…

Rathi Cermics Pvt. Ltd., New Delhi vs. ITO, New Delhi

ITA 6136/DEL/2016[2006-07]Status: DisposedITAT Delhi08 May 2023AY 2006-07

Bench: Sh. Shamim Yahya & Sh. Anubhav Sharma

Section 143(2)Section 143(3)Section 147Section 148Section 68

…by allowing the addition grounds of appeal taken by the assessee. The other grounds of appeal are dismissed having become infructuous.” 7. The Hon’ble Supreme Court in the case of Pr. Commissioner of Income Tax, New Delhi Vs. Maruti Suzuki India Ltd., (2019) 416 ITR 613 (SC), authoritatively dealt with and answered the question of law which is now sought to be urged by the Revenue before us. It held that the assessment order framed in the name of a non-existent entity, in spite of receiving intimation that the amalgamating company ceased to exist as a result of the approved scheme of amalgamation, went to the ro…

M/S. Lear Orgadam Automotive India Pvt.Ltd, Pune vs. Assistant Commissioner of Income-Tax, Circle - 9, Pune

In the result, the appeal is allowed in above terms

ITA 110/PUN/2018[2013-14]Status: HeardITAT Pune04 May 2023AY 2013-14

Bench: Shri R.S. Syal & Shri S.S. Viswanethra Raviआयकर अपील सं. / Ita. No.110/Pun/2018 Assessment Year : 2013-14

Section 143(3)

…er of the AO as well as the 4 Lear Automotive India Pvt. Ltd. directions issued by the DRP were in wrong name. In support of his contention, the ld. AR relied on the judgment of Hon’ble Supreme Court in Pr.CIT Vs. Maruti Suzuki India Private Limited (2019) 416 ITR 613 (SC). 6. Au contraire, the ld. DR refuted the contention by submitting that the return was filed by the assessee in its old name, namely, LOAI; a letter dt. 19-04-2017 was addressed to the Secretariat DRP on letter head of LOAI; a letter dt. 27-04-2017 was filed on the letter head of LOAI; and also the appeal before the Tribunal was filed in…

Asst. Commissioner of Income Tax, Circle-10(1), Hyderabad vs. Vertex Projects LLP (Formerly M/S Vertex Projects Ltd), Hyderabad

In the result, the appeal of Revenue is partly allowed for statistical purposes

ITA 1187/HYD/2018[2014-15]Status: DisposedITAT Hyderabad28 Apr 2023AY 2014-15

Bench: Shri Rama Kanta Panda & Shri Laliet Kumarassessment Year: 2014-15 Acit,Circle-10(1) Vs. Vertex Projects Llp Room No.515, 5Th Floor, (Formerly M/S.Vertex A-Block, I.T.Towers, Projects Ltd.) A.C.Guards, #156-159, Paigah House Hyderabad. S.P.Road, Next To Pg College. Secunderabad-500 026. Pan : Aanfv0232C (Appellant) (Respondent) Assessee By: Shri Sriram Seshadri, Ca Revenue By: Shri Rajendra Kumar,Cit-Dr Date Of Hearing: 15.03.2023 Date Of Pronouncement: 28.04.2023 O R D E R Per Shri Laliet Kumar, J.M. This Is An Appeal Filed By The Revenue, Feeling Aggrieved By The Order Passed By The Learned Commissioner Of Income Tax (Appeals)-5, Dated 16.03.2018 For The Ay 2014-15, On The Following Grounds :

For Appellant: Shri Sriram Seshadri, CAFor Respondent: Shri Rajendra Kumar,CIT-DR
Section 115JSection 142(1)Section 143(2)Section 14ASection 14A(3)Section 47Section 56Section 56(2)(viia)Section 56(2)(viiia)

…IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘A’ Bench, Hyderabad Before Shri Rama Kanta Panda, Accountant Member AND Shri Laliet Kumar, Judicial Member Assessment Year: 2014-15 ACIT,Circle-10(1) Vs. Vertex Projects LLP Room No.515, 5th Floor, (formerly M/s.Vertex A-Block, I.T.Towers, Projects Ltd.) A.C.Guards, #156-159, Paigah House Hyderabad. S.P.Road, Next to PG College. Secunderabad-500 026. PAN : AANFV0232C (Appellant) (Respondent) Assessee by: Shri Sriram Seshadri, CA Revenue by: Shri Rajendra Kumar,CIT-DR Date of hearing: 15.03.2023 Date of pronouncement: 28.04.2023 O R D E R Per Shri Laliet Kumar, J.…

M/S Chemester Food Industry, New Delhi vs. Deputy Commissioner of Income Tax, Circle-III, Amritsar

In the result, the appeal of the assessee is treated as allowed for statistical purposes

ITA 583/ASR/2017[2013-14]Status: DisposedITAT Amritsar22 Mar 2023AY 2013-14

Bench: Shri Shamim Yahya & Ms. Astha Chandraasstt. Year: 2013-14

For Appellant: Shri Ranjan Chopra, CAFor Respondent: Ms. Indu Bala Saini, Sr.DR
Section 143(1)

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “B”: NEW DELHI BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER AND MS. ASTHA CHANDRA, JUDICIAL MEMBER Asstt. Year: 2013-14 M/s. Chemester Food Industry, Vs. DCIT, 201-202, Pankaj House, Circle-III, Sarita Vihar, New Delhi. Amritsar PAN AADFC9539P (Appellant) (Respondent) Assessee by: Shri Ranjan Chopra, CA Department by : Ms. Indu Bala Saini, Sr.DR Date of Hearing : 15.03.2023 Date of 22.03.2023 pronouncement : O R D E R PER ASTHA CHANDRA, JM The appeal filed by the assessee is directed against the order of the Ld. Commissioner of Income Tax (Appeals)–1, Amritsar (“CIT…

Dr Willmar Schwabe India Private Limited (Amalgamated Company of Sanat Products Limited), New Delhi vs. Pr, CIT, Ghaziabad

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

ITA 1101/DEL/2022[2017-18]Status: DisposedITAT Delhi17 Mar 2023AY 2017-18

Bench: Shri N.K. Billaiya & Shri Anubhav Sharma

For Appellant: Shri Satish Gupta, CAFor Respondent: Ms. Sapna Bhatia, CIT-DR
Section 263

…ongwith PAN. 6. In spite of notice and knowledge, the Id. PCIT, Ghaziabad chose to frame revisionary order in the name of a non existing company, which is against the ratio laid down by the Hon'ble Supreme Court in the case of Maruti Suzuki India Pvt. Ltd 416 ITR 613 and further by the decision of the Hon’ble Jurisdictional High Court in the case of CIT Vs. Sony Mobile Communications India Pvt Ltd ITA No. 115/2019 order dated 02.02.2023. The relevant findings of the Hon’ble Jurisdictional High Court read as under: “As is evident upon a perusal of the aforementioned extracts from Mahagun Realtors the Court…

JCIT (OSD) 1/C DCIT -13(2) (2), Mumbai vs. M/S. Culver Max Entertainment Pvt. Ltd (Earlier Known As Sony Pictures Network India Pvt. Ltd) Asucessor of Spe Networks India Inc., Mumbai

In the result, ground nos

ITA 1454/MUM/2022[2013-14]Status: DisposedITAT Mumbai13 Mar 2023AY 2013-14

Bench: Shri Vikas Awasthy & Shri Gagan Goyaljcit (Osd) I/C Dcit-13(2)(2), Room No. 571, 5Th Floor, Aayakar Bhavan, M.K. Road, Mumbai-400020. ...... Appellant Vs. M/S Culver Max Entertainment Pvt. Ltd. (Earlier As Sony Pictures Network India Pvt. Ltd.) Successor Of Spe Network India Inc. 4Th Floor, Interface Building No.7, Off Malad Link Road, Malad (W), Mumbai-400064. Pan: Aabcs1728D ..... Respondent Appellant By : Sh. Aarti Sathe/Aasavari Kadam Respondent By : Ms. Samruddhi Dhananjay Hande Date Of Hearing : 14/12/2022 Date Of Pronouncement : 13/03/2023

For Appellant: Sh. Aarti Sathe/Aasavari KadamFor Respondent: Ms. Samruddhi Dhananjay Hande
Section 143(2)Section 143(3)Section 292BSection 391

…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 proc…