Principal Commissioner of Income-tax v. Mahagun Realtors (P.) Ltd.

137 Taxmann.com 91Supreme Court of India2022#2646 most cited

What is Principal Commissioner of Income-tax v. Mahagun Realtors (P.) Ltd. authority for?

Assessment proceedings initiated against a non-existent company, particularly after amalgamation, are not necessarily invalid if the successor entity fails to inform the tax authorities about the cessation of the erstwhile company's existence prior to the issuance of notice and subsequently participates in the proceedings without objection.

44

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2022 to 2026.

Also referred to as

Mahagun Realtors · 137 Taxmann.com 91 · Supreme Court 2022 · Section 147 · Section 148 · Section 292BB · non-existent company · amalgamation · notice validity · failure to inform AO · assessment procedure · legal representative section 170

Sections most often in play

Section 144Section 153CSection 147Section 148Section 292BBSection 142(1)Section 292BSection 151

Issues it is cited on

section 170transferee companytransferor companysection 39amalgamationcarry forward of lossessection 292bsection 159legal representativesection 2(31)section 292bbsanction under section 151

Judgments citing Principal Commissioner of Income-tax v. Mahagun Realtors (P.) Ltd.

ERSTWHILE BIHAR KSHETRIYA GRAMIN BANK ,PATNA vs. ASST COMMISSIONER OF INCOME-TAX, CIRCLE 1, PATNA

In the result, the appeal filed by the Assessee is partly allowed for statistical purposes

ITA 459/PAT/2025[2017-2018]Status: DisposedITAT Patna19 Feb 2026AY 2017-2018

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 133(6)Section 147Section 250Section 481

…IN THE INCOME TAX APPELLATE TRIBUNAL PATNA ‘DB’ BENCH AT KOLKATA [Virtual Court] Before SHRI SONJOY SARMA, JUDICIAL MEMBER & SHRI RAKESH MISHRA, ACCOUNTANT MEMBER ITA No(s).: 459/PAT/2025 Assessment Year(s): 2017-18 Erstwhile Bihar Kshetriya ACIT, Circle-1, Patna Gramin Bank Vs. (Appellant) (Respondent) PAN: AACCB7804J Appearances: Assessee represented by : Nishant Maitin, CA. Department represented by : Md. A H Chowdhury, CIT (DR). Date of concluding the hearing : 06-January-2026 Date of pronouncing the order : 19-February-2026 ORDER PER RAKESH MISHRA, ACCOUNTANT MEMBER: This appeal filed by the Assessee is agai…

RAKESH JAIN AS THE LEGAL HEIR OF BHAWARLAL SHRILAL JAIN ,MUMBAI vs. ITO WARD-1 PALGHAR , MUMBAI

In the result, all four appeals of the assessee stand allowed

ITA 7677/MUM/2025[2013-14]Status: DisposedITAT Mumbai09 Feb 2026AY 2013-14

Bench: Shri Saktijit Dey & Shri Makarand Vasant Mahadeokar1. Ita No. 7674/Mum/2025 (Assessment Year: 2013-14) 2. Ita No. 7675/Mum/2025 (Assessment Year: 2013-14) 3. Ita No. 7676/Mum/2025 (Assessment Year: 2013-14) & 4. Ita No. 7677/Mum/2025 (Assessment Year: 2013-14) Rakesh Jain As Legal Ito Ward-1, Heir Of Bhawarlal Shrilal Bidco Road, Jain, Vs. Palghar, Shop 5, Vaibhav Complex, Maharashtra – Irani Road, Malyan, 401 404 Dahanu Road, Thane – 401602, Maharashtra. Pan/Gir No. Abjpj5270F (Applicant) (Respondent) Assessee By Shri Suchek Anchaliya, Ld. Ar Revenue By Shri Annavaram Kosuri, Ld. Dr Date Of Hearing 05.02.2026 Date Of Pronouncement 09.02.2026 आदेश / Order Per Makarand Vasant Mahadeokar, Am: These Four Appeals Are Directed Against Separate Orders Passed By The Commissioner Of Income-Tax (Appeals), National Faceless Appeal Centre, Delhi [Hereinafter Referred To As “Cit(A)”], All Dated 26.09.2025 & 18.09.2025, For Assessment Year 2013– 14. Since The Issues Involved In All The Appeals Arise Out Of The Same Set Of Facts & Relate To Proceedings Initiated In The Name Of Late Shri Bhawarlal Shrilal Jain, These Appeals Were Heard Together & Are Being Disposed Of By This Common Order For The Sake Of Convenience & Brevity.

Section 142(1)Section 144Section 147Section 148Section 151Section 159Section 271FSection 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH MUMBAI BEFORE SHRI SAKTIJIT DEY, VICE PRESIDENT & SHRI MAKARAND VASANT MAHADEOKAR, ACCOUNTANT MEMBER 1. ITA No. 7674/Mum/2025 (Assessment Year: 2013-14) 2. ITA No. 7675/Mum/2025 (Assessment Year: 2013-14) 3. ITA No. 7676/Mum/2025 (Assessment Year: 2013-14) & 4. ITA No. 7677/Mum/2025 (Assessment Year: 2013-14) Rakesh Jain as Legal ITO Ward-1, heir of Bhawarlal Shrilal BIDCO Road, Jain, Vs. Palghar, Shop 5, Vaibhav Complex, Maharashtra – Irani Road, Malyan, 401 404 Dahanu Road, Thane – 401602, Maharashtra. PAN/GIR No. ABJPJ5270F (Applicant) (Respondent) Assessee by Sh…

RAKESH JAIN AS THE LEGAL HEIR OF BHAWARLAL SHRILAL JAIN ,MUMBAI vs. ITO WARD -1 PALGHAR , THANE

In the result, all four appeals of the assessee stand allowed

ITA 7676/MUM/2025[2013-14]Status: DisposedITAT Mumbai09 Feb 2026AY 2013-14

Bench: Shri Saktijit Dey & Shri Makarand Vasant Mahadeokar1. Ita No. 7674/Mum/2025 (Assessment Year: 2013-14) 2. Ita No. 7675/Mum/2025 (Assessment Year: 2013-14) 3. Ita No. 7676/Mum/2025 (Assessment Year: 2013-14) & 4. Ita No. 7677/Mum/2025 (Assessment Year: 2013-14) Rakesh Jain As Legal Ito Ward-1, Heir Of Bhawarlal Shrilal Bidco Road, Jain, Vs. Palghar, Shop 5, Vaibhav Complex, Maharashtra – Irani Road, Malyan, 401 404 Dahanu Road, Thane – 401602, Maharashtra. Pan/Gir No. Abjpj5270F (Applicant) (Respondent) Assessee By Shri Suchek Anchaliya, Ld. Ar Revenue By Shri Annavaram Kosuri, Ld. Dr Date Of Hearing 05.02.2026 Date Of Pronouncement 09.02.2026 आदेश / Order Per Makarand Vasant Mahadeokar, Am: These Four Appeals Are Directed Against Separate Orders Passed By The Commissioner Of Income-Tax (Appeals), National Faceless Appeal Centre, Delhi [Hereinafter Referred To As “Cit(A)”], All Dated 26.09.2025 & 18.09.2025, For Assessment Year 2013– 14. Since The Issues Involved In All The Appeals Arise Out Of The Same Set Of Facts & Relate To Proceedings Initiated In The Name Of Late Shri Bhawarlal Shrilal Jain, These Appeals Were Heard Together & Are Being Disposed Of By This Common Order For The Sake Of Convenience & Brevity.

Section 142(1)Section 144Section 147Section 148Section 151Section 159Section 271FSection 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH MUMBAI BEFORE SHRI SAKTIJIT DEY, VICE PRESIDENT & SHRI MAKARAND VASANT MAHADEOKAR, ACCOUNTANT MEMBER 1. ITA No. 7674/Mum/2025 (Assessment Year: 2013-14) 2. ITA No. 7675/Mum/2025 (Assessment Year: 2013-14) 3. ITA No. 7676/Mum/2025 (Assessment Year: 2013-14) & 4. ITA No. 7677/Mum/2025 (Assessment Year: 2013-14) Rakesh Jain as Legal ITO Ward-1, heir of Bhawarlal Shrilal BIDCO Road, Jain, Vs. Palghar, Shop 5, Vaibhav Complex, Maharashtra – Irani Road, Malyan, 401 404 Dahanu Road, Thane – 401602, Maharashtra. PAN/GIR No. ABJPJ5270F (Applicant) (Respondent) Assessee by Sh…

RAKESH JAIN AS THE LEGAL HEIR OF BHAWARLAL SHRILAL JAIN,MUMBAI vs. ITO WARD 1 PALGHAR, THANE

In the result, all four appeals of the assessee stand allowed

ITA 7675/MUM/2025[2013-14]Status: DisposedITAT Mumbai09 Feb 2026AY 2013-14

Bench: Shri Saktijit Dey & Shri Makarand Vasant Mahadeokar1. Ita No. 7674/Mum/2025 (Assessment Year: 2013-14) 2. Ita No. 7675/Mum/2025 (Assessment Year: 2013-14) 3. Ita No. 7676/Mum/2025 (Assessment Year: 2013-14) & 4. Ita No. 7677/Mum/2025 (Assessment Year: 2013-14) Rakesh Jain As Legal Ito Ward-1, Heir Of Bhawarlal Shrilal Bidco Road, Jain, Vs. Palghar, Shop 5, Vaibhav Complex, Maharashtra – Irani Road, Malyan, 401 404 Dahanu Road, Thane – 401602, Maharashtra. Pan/Gir No. Abjpj5270F (Applicant) (Respondent) Assessee By Shri Suchek Anchaliya, Ld. Ar Revenue By Shri Annavaram Kosuri, Ld. Dr Date Of Hearing 05.02.2026 Date Of Pronouncement 09.02.2026 आदेश / Order Per Makarand Vasant Mahadeokar, Am: These Four Appeals Are Directed Against Separate Orders Passed By The Commissioner Of Income-Tax (Appeals), National Faceless Appeal Centre, Delhi [Hereinafter Referred To As “Cit(A)”], All Dated 26.09.2025 & 18.09.2025, For Assessment Year 2013– 14. Since The Issues Involved In All The Appeals Arise Out Of The Same Set Of Facts & Relate To Proceedings Initiated In The Name Of Late Shri Bhawarlal Shrilal Jain, These Appeals Were Heard Together & Are Being Disposed Of By This Common Order For The Sake Of Convenience & Brevity.

Section 142(1)Section 144Section 147Section 148Section 151Section 159Section 271FSection 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH MUMBAI BEFORE SHRI SAKTIJIT DEY, VICE PRESIDENT & SHRI MAKARAND VASANT MAHADEOKAR, ACCOUNTANT MEMBER 1. ITA No. 7674/Mum/2025 (Assessment Year: 2013-14) 2. ITA No. 7675/Mum/2025 (Assessment Year: 2013-14) 3. ITA No. 7676/Mum/2025 (Assessment Year: 2013-14) & 4. ITA No. 7677/Mum/2025 (Assessment Year: 2013-14) Rakesh Jain as Legal ITO Ward-1, heir of Bhawarlal Shrilal BIDCO Road, Jain, Vs. Palghar, Shop 5, Vaibhav Complex, Maharashtra – Irani Road, Malyan, 401 404 Dahanu Road, Thane – 401602, Maharashtra. PAN/GIR No. ABJPJ5270F (Applicant) (Respondent) Assessee by Sh…

RAKESH JAIN AS THE LEGAL HEIR OF BHAWARLAL SHRILAL JAIN ,MUMBAI vs. ITO WARD 1, PALGHAR , THANE

In the result, all four appeals of the assessee stand allowed

ITA 7674/MUM/2025[2013-14]Status: DisposedITAT Mumbai09 Feb 2026AY 2013-14

Bench: Shri Saktijit Dey & Shri Makarand Vasant Mahadeokar1. Ita No. 7674/Mum/2025 (Assessment Year: 2013-14) 2. Ita No. 7675/Mum/2025 (Assessment Year: 2013-14) 3. Ita No. 7676/Mum/2025 (Assessment Year: 2013-14) & 4. Ita No. 7677/Mum/2025 (Assessment Year: 2013-14) Rakesh Jain As Legal Ito Ward-1, Heir Of Bhawarlal Shrilal Bidco Road, Jain, Vs. Palghar, Shop 5, Vaibhav Complex, Maharashtra – Irani Road, Malyan, 401 404 Dahanu Road, Thane – 401602, Maharashtra. Pan/Gir No. Abjpj5270F (Applicant) (Respondent) Assessee By Shri Suchek Anchaliya, Ld. Ar Revenue By Shri Annavaram Kosuri, Ld. Dr Date Of Hearing 05.02.2026 Date Of Pronouncement 09.02.2026 आदेश / Order Per Makarand Vasant Mahadeokar, Am: These Four Appeals Are Directed Against Separate Orders Passed By The Commissioner Of Income-Tax (Appeals), National Faceless Appeal Centre, Delhi [Hereinafter Referred To As “Cit(A)”], All Dated 26.09.2025 & 18.09.2025, For Assessment Year 2013– 14. Since The Issues Involved In All The Appeals Arise Out Of The Same Set Of Facts & Relate To Proceedings Initiated In The Name Of Late Shri Bhawarlal Shrilal Jain, These Appeals Were Heard Together & Are Being Disposed Of By This Common Order For The Sake Of Convenience & Brevity.

Section 142(1)Section 144Section 147Section 148Section 151Section 159Section 271FSection 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH MUMBAI BEFORE SHRI SAKTIJIT DEY, VICE PRESIDENT & SHRI MAKARAND VASANT MAHADEOKAR, ACCOUNTANT MEMBER 1. ITA No. 7674/Mum/2025 (Assessment Year: 2013-14) 2. ITA No. 7675/Mum/2025 (Assessment Year: 2013-14) 3. ITA No. 7676/Mum/2025 (Assessment Year: 2013-14) & 4. ITA No. 7677/Mum/2025 (Assessment Year: 2013-14) Rakesh Jain as Legal ITO Ward-1, heir of Bhawarlal Shrilal BIDCO Road, Jain, Vs. Palghar, Shop 5, Vaibhav Complex, Maharashtra – Irani Road, Malyan, 401 404 Dahanu Road, Thane – 401602, Maharashtra. PAN/GIR No. ABJPJ5270F (Applicant) (Respondent) Assessee by Sh…

SAROJ GUPTA,DELHI vs. DCIT,CENTRAL CIRCLE-25, DELHI

In the result, assessee’s appeals are allowed

ITA 3944/DEL/2025[2020-21]Status: DisposedITAT Delhi28 Jan 2026AY 2020-21

Bench: Ms. Madhumita Roy & Shri Naveen Chandra

Section 153C

…1 ITA Nos. 3938-3944/Del/2025 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”: NEW DELHI BEFORE Ms. MADHUMITA ROY, JUDICIAL MEMBER AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA Nos. 3938, 3939, 3940, 3941, 3942, 3943 & 3944/DEL/2025 A. Yrs: 2014-15, 2015-16, 2016-17, 2017-18, 2018-19, 2019-20 & 2020-21 Saroj Gupta (legal representative of Shri Vs DCIT, Central Circle-25, Pawan Kumar Gupta) New Delhi. C-115, Mahandru Enclave, Delhi-110033. PAN: AAHPG 7894 D APPELLANT RESPONDENT Assessee represented by Shri Salil Kapoor, Adv. Shri Sumit Lalchandani, Adv. Shri Shivam Yadav, Ad. Department represented by Shr…

SAROJ GUPTA,DELHI vs. DCIT,CENTRAL CIRCLE-25, DELHI

In the result, assessee’s appeals are allowed

ITA 3943/DEL/2025[2019-20]Status: DisposedITAT Delhi28 Jan 2026AY 2019-20

Bench: Ms. Madhumita Roy & Shri Naveen Chandra

Section 153C

…1 ITA Nos. 3938-3944/Del/2025 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”: NEW DELHI BEFORE Ms. MADHUMITA ROY, JUDICIAL MEMBER AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA Nos. 3938, 3939, 3940, 3941, 3942, 3943 & 3944/DEL/2025 A. Yrs: 2014-15, 2015-16, 2016-17, 2017-18, 2018-19, 2019-20 & 2020-21 Saroj Gupta (legal representative of Shri Vs DCIT, Central Circle-25, Pawan Kumar Gupta) New Delhi. C-115, Mahandru Enclave, Delhi-110033. PAN: AAHPG 7894 D APPELLANT RESPONDENT Assessee represented by Shri Salil Kapoor, Adv. Shri Sumit Lalchandani, Adv. Shri Shivam Yadav, Ad. Department represented by Shr…

SAROJ GUPTA,DELHI vs. DCIT,CENTRAL CIRCLE-25, DELHI

In the result, assessee’s appeals are allowed

ITA 3942/DEL/2025[2018-19]Status: DisposedITAT Delhi28 Jan 2026AY 2018-19

Bench: Ms. Madhumita Roy & Shri Naveen Chandra

Section 153C

…1 ITA Nos. 3938-3944/Del/2025 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”: NEW DELHI BEFORE Ms. MADHUMITA ROY, JUDICIAL MEMBER AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA Nos. 3938, 3939, 3940, 3941, 3942, 3943 & 3944/DEL/2025 A. Yrs: 2014-15, 2015-16, 2016-17, 2017-18, 2018-19, 2019-20 & 2020-21 Saroj Gupta (legal representative of Shri Vs DCIT, Central Circle-25, Pawan Kumar Gupta) New Delhi. C-115, Mahandru Enclave, Delhi-110033. PAN: AAHPG 7894 D APPELLANT RESPONDENT Assessee represented by Shri Salil Kapoor, Adv. Shri Sumit Lalchandani, Adv. Shri Shivam Yadav, Ad. Department represented by Shr…

SAROJ GUPTA,DELHI vs. DCIT,CENTRAL CIRCLE-25, DELHI

In the result, assessee’s appeals are allowed

ITA 3941/DEL/2025[2017-18]Status: DisposedITAT Delhi28 Jan 2026AY 2017-18

Bench: Ms. Madhumita Roy & Shri Naveen Chandra

Section 153C

…1 ITA Nos. 3938-3944/Del/2025 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”: NEW DELHI BEFORE Ms. MADHUMITA ROY, JUDICIAL MEMBER AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA Nos. 3938, 3939, 3940, 3941, 3942, 3943 & 3944/DEL/2025 A. Yrs: 2014-15, 2015-16, 2016-17, 2017-18, 2018-19, 2019-20 & 2020-21 Saroj Gupta (legal representative of Shri Vs DCIT, Central Circle-25, Pawan Kumar Gupta) New Delhi. C-115, Mahandru Enclave, Delhi-110033. PAN: AAHPG 7894 D APPELLANT RESPONDENT Assessee represented by Shri Salil Kapoor, Adv. Shri Sumit Lalchandani, Adv. Shri Shivam Yadav, Ad. Department represented by Shr…

SAROJ GUPTA,DELHI vs. DCIT,CENTRAL CIRCLE-25, DELHI

In the result, assessee’s appeals are allowed

ITA 3940/DEL/2025[2016-17]Status: DisposedITAT Delhi28 Jan 2026AY 2016-17

Bench: Ms. Madhumita Roy & Shri Naveen Chandra

Section 153C

…1 ITA Nos. 3938-3944/Del/2025 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”: NEW DELHI BEFORE Ms. MADHUMITA ROY, JUDICIAL MEMBER AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA Nos. 3938, 3939, 3940, 3941, 3942, 3943 & 3944/DEL/2025 A. Yrs: 2014-15, 2015-16, 2016-17, 2017-18, 2018-19, 2019-20 & 2020-21 Saroj Gupta (legal representative of Shri Vs DCIT, Central Circle-25, Pawan Kumar Gupta) New Delhi. C-115, Mahandru Enclave, Delhi-110033. PAN: AAHPG 7894 D APPELLANT RESPONDENT Assessee represented by Shri Salil Kapoor, Adv. Shri Sumit Lalchandani, Adv. Shri Shivam Yadav, Ad. Department represented by Shr…

SAROJ GUPTA,DELHI vs. DCIT,CENTRAL CIRCLE-25, DELHI

In the result, assessee’s appeals are allowed

ITA 3939/DEL/2025[2015-16]Status: DisposedITAT Delhi28 Jan 2026AY 2015-16

Bench: Ms. Madhumita Roy & Shri Naveen Chandra

Section 153C

…1 ITA Nos. 3938-3944/Del/2025 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”: NEW DELHI BEFORE Ms. MADHUMITA ROY, JUDICIAL MEMBER AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA Nos. 3938, 3939, 3940, 3941, 3942, 3943 & 3944/DEL/2025 A. Yrs: 2014-15, 2015-16, 2016-17, 2017-18, 2018-19, 2019-20 & 2020-21 Saroj Gupta (legal representative of Shri Vs DCIT, Central Circle-25, Pawan Kumar Gupta) New Delhi. C-115, Mahandru Enclave, Delhi-110033. PAN: AAHPG 7894 D APPELLANT RESPONDENT Assessee represented by Shri Salil Kapoor, Adv. Shri Sumit Lalchandani, Adv. Shri Shivam Yadav, Ad. Department represented by Shr…

SAROJ GUPTA,DELHI vs. DCIT,CENTRAL CIRCLE-25, DELHI

In the result, assessee’s appeals are allowed

ITA 3938/DEL/2025[2014-15]Status: DisposedITAT Delhi28 Jan 2026AY 2014-15

Bench: Ms. Madhumita Roy & Shri Naveen Chandra

Section 153C

…1 ITA Nos. 3938-3944/Del/2025 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”: NEW DELHI BEFORE Ms. MADHUMITA ROY, JUDICIAL MEMBER AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA Nos. 3938, 3939, 3940, 3941, 3942, 3943 & 3944/DEL/2025 A. Yrs: 2014-15, 2015-16, 2016-17, 2017-18, 2018-19, 2019-20 & 2020-21 Saroj Gupta (legal representative of Shri Vs DCIT, Central Circle-25, Pawan Kumar Gupta) New Delhi. C-115, Mahandru Enclave, Delhi-110033. PAN: AAHPG 7894 D APPELLANT RESPONDENT Assessee represented by Shri Salil Kapoor, Adv. Shri Sumit Lalchandani, Adv. Shri Shivam Yadav, Ad. Department represented by Shr…

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…

DCIT CC 4(2), MUMBAI, MUMBAI vs. BIRLA GROUP HOLDINGS PRIVATE LIMITED , MUMBAI

In the result the appeals filed by the assessee for all\n

ITA 6373/MUM/2024[2014-15]Status: DisposedITAT Mumbai22 May 2025AY 2014-15
Section 170(1)(a)Section 292B

…{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL\n“B” BENCH, MUMBAI\nBEFORE SMT. BEENA PILLAI (JUDICIAL MEMBER)\nAND\nSHRI OMKARESHWAR CHIDARA (ACCOUNTANT MEMBER)\nI.T.A. No. 6371/Mum/2024\n Assessment Year: 2012-13\n&\nI.T.A. No. 6368/Mum/2024\n Assessment Year: 2014-15\n&\nI.T.A. No. 6373/Mum/2024\n Assessment Year: 2014-15\n&\nI.T.A. No. 6353/Mum/2024\n Assessment Year: 2017-18\n&\nI.T.A. No. 6369/Mum/2024\n Assessment Year: 2018-19\nDCIT CC 4(2), Mumbai Vs. Birla Group Holdings\nR.No. 420, Kautilya\nBhavan, BKC,\nMumbai-400051\nPrivate Limited\n1st Floor, Industry\nHouse, 159, Churchgate\nReclamation,\…

DCIT CC 4(2), MUMBAI, MUMBAI vs. BIRLA GROUP HOLDINGS PRIVATE LIMITED , MUMBAI

In the result the appeals filed by the assessee for all\n

ITA 6371/MUM/2024[2012-13]Status: DisposedITAT Mumbai22 May 2025AY 2012-13
Section 170(1)(a)Section 292B

…{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL\n“B” BENCH, MUMBAI\nBEFORE SMT. BEENA PILLAI (JUDICIAL MEMBER)\nAND\nSHRI OMKARESHWAR CHIDARA (ACCOUNTANT MEMBER)\nI.T.A. No. 6371/Mum/2024\n Assessment Year: 2012-13\n&\nI.T.A. No. 6368/Mum/2024\n Assessment Year: 2014-15\n&\nI.T.A. No. 6373/Mum/2024\n Assessment Year: 2014-15\n&\nI.T.A. No. 6353/Mum/2024\n Assessment Year: 2017-18\n&\nI.T.A. No. 6369/Mum/2024\n Assessment Year: 2018-19\nDCIT CC 4(2), Mumbai Vs. Birla Group Holdings\nR.No. 420,\nKautilya\nPrivate Limited\nBhavan, BКС,\nMumbai-400051\n1 st Floor, Industry\nHouse, 159, Churchgate\nReclamation…

DCIT CC 4(2), MUMBAI, MUMBAI vs. BIRLA GROUP HOLDINGS PRIVATE LIMITED , MUMBAI

In the result the appeals filed by the assessee for all\n

ITA 6369/MUM/2024[2018-19]Status: DisposedITAT Mumbai22 May 2025AY 2018-19
Section 170(1)(a)Section 292B

…{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL\n“B” BENCH, MUMBAI\nBEFORE SMT. BEENA PILLAI (JUDICIAL MEMBER)\nAND\nSHRI OMKARESHWAR CHIDARA (ACCOUNTANT MEMBER)\nI.T.A. No. 6371/Mum/2024\n Assessment Year: 2012-13\n&\nI.T.A. No. 6368/Mum/2024\n Assessment Year: 2014-15\n&\nI.T.A. No. 6373/Mum/2024\n Assessment Year: 2014-15\n&\nI.T.A. No. 6353/Mum/2024\n Assessment Year: 2017-18\n&\nI.T.A. No. 6369/Mum/2024\n Assessment Year: 2018-19\nDCIT CC 4(2), Mumbai Vs. Birla Group Holdings\nR.No. 420,\nKautilya\nPrivate Limited\nBhavan, BKC,\n1st Floor, Industry\nMumbai-400051\nHouse, 159, Churchgate\n(Appellant)\…

DCIT CC 4(2), MUMBAI, MUMBAI vs. BIRLA GROUP HOLDINGS PRIVATE LIMITED , MUMBAI

In the result the appeals filed by the assessee for all\n

ITA 6353/MUM/2024[2017-18]Status: DisposedITAT Mumbai22 May 2025AY 2017-18
Section 170(1)(a)Section 292B

…{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL\n“B” BENCH, MUMBAI\nBEFORE SMT. BEENA PILLAI (JUDICIAL MEMBER)\nAND\nSHRI OMKARESHWAR CHIDARA (ACCOUNTANT MEMBER)\n\nI.T.A. No. 6371/Mum/2024\n Assessment Year: 2012-13\n&\nI.T.A. No. 6368/Mum/2024\n Assessment Year: 2014-15\n&\nI.T.A. No. 6373/Mum/2024\n Assessment Year: 2014-15\n&\nI.T.A. No. 6353/Mum/2024\n Assessment Year: 2017-18\n&\nI.T.A. No. 6369/Mum/2024\n Assessment Year: 2018-19\n\nDCIT CC 4(2), Mumbai Vs. Birla Group Holdings\nR.No. 420,\nKautilya\nPrivate Limited\nBhavan, BКС,\n1st Floor, Industry\nMumbai-400051\nHouse, 159, Churchgate\n(Appella…

VENETIAN LDF PROJECTS LLP,GURGAON vs. ACIT CIRCLE-4(1), GURGAON

In the result, grounds raised by the assessee are dismissed

ITA 3533/DEL/2019[2014-15]Status: DisposedITAT Delhi01 May 2025AY 2014-15

Bench: Shri S. Rifaur Rahman & Shri Vimal Kumar

Section 143(1)Section 143(3)Section 263Section 40A(2)

…ITA No. 3533/Del/2025 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’: NEW DELHI BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI VIMAL KUMAR, JUDICIAL MEMBER ITA No.3533/Del./2025, A.Y. 2021-22 Amazon Smart Commerce Solutions Vs. Principal Commissioner of Pvt. Ltd. Income Tax, H-9, Block B-1, Delhi-1 Mohan Cooperative Industrial Area Mathura Road, New Delhi-110044, New Delhi PAN: AAECT4063H (Appellant) (Respondent) Assessee by Shri Ajay Vohra, Sr. Advocate, Smt. Deepashree Rao, Advocate Ms. Ayushi Pragya, Advocate Revenue by Ms. Amish S. Gupt, CIT- DR Date of Hearing 15/01/2026 Date of Pronouncem…

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…

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