PCIT vs. Maruti Suzuki India Ltd (2019) 416 ITR 613 and PCIT v. Mahagun Realtors (P) Ltd.

287 Taxmann 566Supreme Court of India2022#17527 most cited
5

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2022 to 2025.

Sections most often in play

Section 147Section 148Section 142(1)Section 143(2)Section 143(3)Section 144Section 159(2)Section 159(3)

Issues it is cited on

section 170section 2(31)section 39resulting companytransferee companytransferor companydoctrine of mergerscheme of arrangementamalgamationsection 292bsection 48section 17

Judgments citing PCIT vs. Maruti Suzuki India Ltd (2019) 416 ITR 613 and PCIT v. Mahagun Realtors (P) Ltd.

Ishwar Chand Aggarwal, Faridabad vs. Income Tax Officer- Ward 1(3), New Cgo Complex

ITA 2844/DEL/2024[2014-15]Status: DisposedITAT Delhi31 Jul 2025AY 2014-15

Bench: Ms. Madhumita Roy & Shri Avdhesh Kumar Mishraishwar Chand Aggarwal Vs. Ito, Ward 1(3) 3D-29, Nit Faridabad Nh-4, Nit, Haryana – 121001 Faridabad, Haryana "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aalpa5364Q Appellant .. Respondent

For Appellant: Sh. Jitender Wadhwa, CAFor Respondent: Sh. Om Prakash, Sr. DR
Section 142(1)Section 144Section 147Section 148

…P a g e | 1 Ishwar Chand Aggarwal (AY: 2014-15) THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, DELHI BEFORE MS. MADHUMITA ROY, JUDICIAL MEMBER & SHRI AVDHESH KUMAR MISHRA, ACCOUNTANT MEMBER Ishwar Chand Aggarwal Vs. ITO, Ward 1(3) 3D-29, NIT Faridabad NH-4, NIT, Haryana – 121001 Faridabad, Haryana "थायीलेखासं./जीआइआरसं./PAN/GIR No: AALPA5364Q Appellant .. Respondent Appellant by : Sh. Jitender Wadhwa, CA Respondent by : Sh. Om Prakash, Sr. DR Date of Hearing 10.07.2025 Date of Pronouncement 10.07.2025 O R D E R PER MADHUMITA ROY, JM: The instant appeal filed by the assessee is directed against the order…

M/S. Ashok Leyland Ltd., Chennai vs. DCIT, Corporate Circle-1(1), Chennai

In the result, appeal filed by the assessee is allowed

ITA 602/CHNY/2025[2017-18]Status: DisposedITAT Chennai29 Jul 2025AY 2017-18

Bench: Shri Aby T. Varkey & Shri Jagadish

Section 143(2)Section 143(3)Section 148

…आयकर अपीलीय अिधकरण, ‘ए’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH: CHENNAI "ी एबी टी. वक", "ाियक सद" एवं एवं एवं एवं "ी जगदीश, लेखा सद" के सम" BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI JAGADISH, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.602/Chny/2025 िनधा"रणवष"/Assessment Year: 2017-18 v. M/s. Ashok Leyland Ltd., The DCIT, No.1, Sardar Patel Road, Corporate Circle-1(1), Guindy, Chennai-600 032. Chennai. [PAN: AAACA 4651 L] (अपीलाथ"/Appellant) (""यथ"/Respondent) : अपीलाथ" क" ओर से/ Appellant by Mr.R. Vijayaraghavan, Advocate : ""यथ" क" ओर से /Respondent by Mr.A.T. Krishnamoorthy, JC…

ACIT Circle 1(2)(1), Mumbai vs. M B Patil Construction Limited, Mumbai

ITA 98/MUM/2023[2018-19]Status: DisposedITAT Mumbai16 Apr 2024AY 2018-19
Section 143(3)Section 145(3)Section 40Section 44A

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘D’ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI GAGAN GOYAL, ACCOUNTANT MEMBER ITA No.303/Mum/2023 (Assessment Year :2018-19) M/s. Patil Construction and Vs. Infrastructure Limited (M.B. Patil Constructions Limited since amalgamated) Flat No.02, Swadin Sadan 'C' Road Churchgate, Mumbai – 400 021 (Appellant) Deputy Commissioner of Income Tax-1(2)(1) Mumbai Aayakar Bhawan Mumbai Maharashtra (Respondent) PAN/GIR No.AAFCP4151P ITA No.98/Mum/2023 (Assessment Year :2018-19) Asst. Commissioner Vs. M/s. Patil Construction and Infrastructure Limited of Income Tax- 1(…

M/S M.B.Patil Constructions Limited, Mumbai vs. Income Tax Department, National Faceless Assessment Centre, Delhi

ITA 303/MUM/2023[2018-19]Status: DisposedITAT Mumbai16 Apr 2024AY 2018-19
Section 143(3)Section 145(3)Section 40Section 44A

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘D’ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI GAGAN GOYAL, ACCOUNTANT MEMBER ITA No.303/Mum/2023 (Assessment Year :2018-19) M/s. Patil Construction and Vs. Deputy Infrastructure Limited (M.B. Patil Constructions Limited since amalgamated) Flat No.02, Swadin Sadan 'C' Road Churchgate, Mumbai – 400 021 (Appellant) Commissioner of Income Tax-1(2)(1) Mumbai Aayakar Bhawan Mumbai Maharashtra (Respondent) PAN/GIR No.AAFCP4151P .. ITA No.98/Mum/2023 (Assessment Year :2018-19) Asst. Commissioner Vs. M/s. Patil Construction and of Income Tax- 1(2)(1) Mumbai Aayakar…

Bic Cello (India) P. Ltd. (Bic India) (As Seccessor to Bic Cello Exports P.Ltd.), Mumbai vs. Pr. CIT (Central)-3, Mumbai

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

ITA 777/MUM/2021[2015-16]Status: DisposedITAT Mumbai09 Nov 2022AY 2015-16

Bench: Shri Amit Shukla, Jm & Shri Prashant Maharishi, Am Bic Cello (India) P. Ltd. (As Successor To Bic Cello Pr.Cit(Central)-3 Exports P.Ltd) Room No-1991, 19Thfloor, G-1,701/702, Lotus Air India Building, Nariman Vs. Corporate Park, Jaicoach W Point, Mumbai-400 021 E Highway, Goregaon East, Mumbai- 400 063 (Appellant) (Respondent) Pan No. Aaccc9698R Assessee By : Shri. Dhanesh Bafana & Ms. Hirali Desai. Revenue By : Dr. Mahesh Akhade, Cit Dr. Date Of Hearing: 11.08.2022 Date Of Pronouncement: 09-11-2022

For Appellant: Shri. Dhanesh Bafana, & MsFor Respondent: Dr. Mahesh Akhade, CIT DR
Section 143(3)Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI AMIT SHUKLA, JM AND SHRI PRASHANT MAHARISHI, AM Bic Cello (India) P. Ltd. (As Successor to Bic Cello PR.CIT(CENTRAL)-3 Exports P.Ltd) Room No-1991, 19THFloor, G-1,701/702, Lotus Air India Building, Nariman Vs. Corporate Park, Jaicoach W Point, Mumbai-400 021 E Highway, Goregaon East, Mumbai- 400 063 (Appellant) (Respondent) PAN No. AACCC9698R Assessee by : Shri. Dhanesh Bafana, & Ms. Hirali Desai. Revenue by : Dr. Mahesh Akhade, CIT DR. Date of hearing: 11.08.2022 Date of pronouncement: 09-11-2022 O R D E R PER PRASHANT MAHARISHI, AM: 1. This…