Which sections of the Income Tax Act does Reliance Industries Ltd. v. PL\nRoongta come up under?

It is most often cited in judgments turning on Section 143(3), Section 147, Section 148, Section 148A, Section 151, Section 151A.

Reliance Industries Ltd. v. PL\nRoongta

Q: How many judgments cite Reliance Industries Ltd. v. PL\nRoongta?

11 judgments on BharatTax cite Reliance Industries Ltd. v. PL\nRoongta (171 Taxmann.com 467), spanning 2025 to 2026.

171 Taxmann.com 467High Court2025#9459 most cited

What is Reliance Industries Ltd. v. PL\nRoongta authority for?

Proceedings against a non-existent entity are void if the revenue was aware of the amalgamation before issuing the assessment order. The court distinguished the Mahagun Realtors case based on the facts, upholding the principle from Maruti Suzuki.

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2025 to 2026.

Also referred to as

Reliance Industries Ltd. v. P. L. Roongta · 143(3) · 147 · 148 · 148A · 151 · 151A · section 170 · amalgamation · knowledge of amalgamation · AO knowledge · non-existent entity · void proceedings · Maruti Suzuki · Mahagun Realtors

Sections most often in play

Section 143(3)Section 147 Section 148 Section 148A Section 151 Section 151A Section 24(b)Section 36(1)(iii)

Issues it is cited on

section 170 transferor company section 2(1a)carry forward of losses section 2(31)construction pe section 39 section 24(a)section 24(b)house property income amalgamation section 57(iii)

Judgments citing Reliance Industries Ltd. v. PL\nRoongta

Capgemini Technology Services India Limited (Successor to Liquidhub India Private Limited), Pune vs. Assistant Commissioner of Income Tax, Circle 1(1), Pune

In the result, the Appeal filed by the Assessee is allowed

ITA 2753/PUN/2025[2020-21]Status: DisposedITAT Pune19 Jan 2026AY 2020-21

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपऩल सं. / Ita No.2753/Pun/2025 निर्धारण वषा / Assessment Year: 2020-21 Capgemini Technology V Assessment Unit, Services India S Income Tax Limited(Successor To Liquid Department. Hub India Private Limited), Plot No.14, Rajiv Gandhi Infotech Park, Hinjewadi, Phase Iii, Midc Sez, Village Man, Taluka Mulshi, District Pune – 411057. Pan: Aaacl8943J Appellant/ Assessee Respondent /Revenue Assessee By Shri Sudin Sabnis & Shri Siddhesh Khandalkar Revenue By Shri Madhukar Anand-Jcit(Through Virtual) Date Of Hearing 05/01/2026 Date Of Pronouncement 19/01/2026 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Is An Appeal Filed By The Assessee Against The Order Of Ld.Commissioner Of Income Tax(Appeal)[Nfac], Passed Under Section 250 Of The Income Tax Act, 1961 For The A.Y.2020-21 Dated 02.09.2025 Emanating From The Penalty Order Passed Under Section

Section 115JSection 143(3)Section 155Section 155(18)Section 18Section 250Section 270ASection 270A(6)(a)Section 40

…आयकर अपीलीय अधिकरण ”एस एम सी” न्यायपीठ पुणेमें। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “SMC” :: PUNE BEFORE DR.DIPAK P. RIPOTE, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपऩल सं. / ITA No.2753/PUN/2025 निर्धारण वषा / Assessment Year: 2020-21 Capgemini Technology V Assessment Unit, Services India s Income Tax Limited(Successor to Liquid Department. Hub India Private Limited), Plot No.14, Rajiv Gandhi Infotech Park, Hinjewadi, Phase III, MIDC SEZ, Village Man, Taluka Mulshi, District Pune – 411057. PAN: AAACL8943J Appellant/ Assessee Respondent /Revenue Assessee by Shri Sudin Sabnis…

DCIT, New Delhi vs. M/S Khaitan Holdings (Mauritius) Ltd., Mauritius

In the result, the appeal is dismissed

ITA 3275/DEL/2015[2006-07]Status: DisposedITAT Mumbai25 Aug 2025AY 2006-07

Bench: Shri Saktijit Dey, Vp & Shri Girish Agrawal, Am Dy. Cit, Circle-2(1)(2) (Intl. Tax.) M/S. Khaitan Holdings (Mauritius) New Delhi Ltd. (Erstwhile Black Lion Ltd.) C/O. Axis Fiduciary Ltd. Vs. 2Nd Floor, The Axis, 26 Cybercity Ebene 722 201, Mauritius

For Respondent: Shri Krishna Kumar (Sr. DR)

Section 142(1)Section 144C(3)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, VP AND SHRI GIRISH AGRAWAL, AM Dy. CIT, Circle-2(1)(2) (Intl. Tax.) M/s. Khaitan Holdings (Mauritius) New Delhi Ltd. (erstwhile Black Lion Ltd.) C/o. Axis Fiduciary Ltd. Vs. 2nd Floor, The Axis, 26 Cybercity Ebene 722 201, Mauritius PAN/GIR No. AAECK 8302 J (Appellant) : (Respondent) : Shri Harsh Kapadia (Virtually Appellant by Present) & Narsingh Nahta Respondent by : Shri Krishna Kumar (Sr. DR) Date of Hearing : 14.08.2025 Date of Pronouncement : 25.08.2025 O R D E R Per Saktijit Dey, VP: This is an appeal by the Revenue agai…

DCIT-3(4), Mum vs. M/S Union Bank of India ( Erstwhile Corporation Bank), Mumbai

In the result the cross objection filed by the assessee stands allowed and appeal filed by the revenue stands dismissed

ITA 530/MUM/2023[2018-19]Status: DisposedITAT Mumbai23 May 2025AY 2018-19

Bench: Smt. Beena Pillai () & Smt. Renu Jauhri ()

Section 115JSection 14ASection 36Section 36(1)(vii)Section 37(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH, MUMBAI BEFORE SMT. BEENA PILLAI (JUDICIAL MEMBER) AND SMT. RENU JAUHRI (ACCOUNTANT MEMBER) I.T.A. No. 530/Mum/2023 Assessment Year: 2018-19 Deputy Commissioner of Vs. M/s. Union Bank of Income Tax, 3(4), India (Erstwhile Mumbai Corporation Bank) 29th Floor, Center-1, Central Accounts World Trade Centre, Cuffe Dept., 6th Floor, Union Parade, Bank Bhavan 239, Mumbai-400005 Vidhan Bhavan Marg, Nariman Point, Mumbai-400021 PAN:AAACU0564G (Erstwhile PAN:AAACC7245E) (Appellant) (Respondent) & CO No. 46/Mum/2023 Assessment Year: 2018-19 Union Bank of India Vs. Deputy (…