Sky Light Hospitality v. ACIT

259 Taxmann 390Supreme Court of India#11382 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2020 to 2025.

Sections most often in play

Section 131 Section 132 Section 140 Section 140A Section 143(2)Section 143(3)Section 144C(1)Section 147

Issues it is cited on

section 2(31)section 39 transferee company transferor company scheme of arrangement preponderance of probability section 17 section 292b amalgamation section 292 change of opinion section 29

Judgments citing Sky Light Hospitality v. ACIT

Deputy Commissioner of Income-Tax, Central Circle-2(2), Bengaluru vs. M/S Trishul Developers, Bengaluru

ITA 767/BANG/2025[2010-11]Status: DisposedITAT Bangalore29 Sept 2025AY 2010-11

Bench: Shri. Laxmi Prasad Sahu & Shri. Soundararajan K

For Appellant: Shri. A. Shankar, Sr. AdvocateFor Respondent: Shri. Muthu Shankar, CIT(DR)(ITAT), Bangalore

Section 132Section 153ASection 153CSection 292Section 69C

…INCOME TAX APPELLATE TRIBUNAL "B" BENCH : BANGALORE BEFORE SHRI. LAXMI PRASAD SAHU, ACCOUNTANT MEMBER AND SHRI. SOUNDARARAJAN K, JUDICIAL MEMBER ITA Nos.764 to 767/Bang/2025 Assessment Years : 2006-07, 2008-09 to 2010-11 DCIT, Central Circle – 2(2), Bangalore. APPELLANT Vs. M/s. Trishul Developers, No.9, Asha Ali Askar Road, Cunnigham Road, Bangalore - 560 103. PAN : AAAFT 9756 G RESPONDENT Assessee by : Shri. A. Shankar, Sr. Advocate Revenue by : Shri. Muthu Shankar, CIT(DR)(ITAT), Bangalore. Date of hearing : 03.09.2025 Date of Pronouncement: 29.09.2025 ORDER Per Laxmi Prasad Sahu, Accountant Member : All thes…

Deputy Commissioner of Income-Tax, Central Circle-2(2), Bangalore vs. M/S Trishul Developers, Bangalore

ITA 766/BANG/2025[2009-10]Status: DisposedITAT Bangalore29 Sept 2025AY 2009-10

Bench: Shri. Laxmi Prasad Sahu & Shri. Soundararajan K

For Appellant: Shri. A. Shankar, Sr. AdvocateFor Respondent: Shri. Muthu Shankar, CIT(DR)(ITAT), Bangalore

Section 132Section 153ASection 153CSection 292Section 69C

Deputy Commissioner of Income-Tax, Central Circle-2(2), Bangalore vs. M/S Trishul Developers, Bangalore

ITA 764/BANG/2025[2006-07]Status: DisposedITAT Bangalore29 Sept 2025AY 2006-07

Bench: Shri. Laxmi Prasad Sahu & Shri. Soundararajan K

For Appellant: Shri. A. Shankar, Sr. AdvocateFor Respondent: Shri. Muthu Shankar, CIT(DR)(ITAT), Bangalore

Section 132Section 153ASection 153CSection 292Section 69C

…IN INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI. LAXMI PRASAD SAHU, ACCOUNTANT MEMBER AND SHRI. SOUNDARARAJAN K, JUDICIAL MEMBER ITA Nos.764 to 767/Bang/2025 Assessment Years : 2006-07, 2008-09 to 2010-11 DCIT, Vs. M/s. Trishul Developers, Central Circle – 2(2), No.9, Asha Ali Askar Road, Bangalore. Cunnigham Road, Bangalore – 560 103. PAN : AAAFT 9756 G APPELLANT RESPONDENT Assessee by : Shri. A. Shankar, Sr. Advocate Revenue by : Shri. Muthu Shankar, CIT(DR)(ITAT), Bangalore. Date of hearing : 03.09.2025 Date of Pronouncement : 29.09.2025 ORDER Per Laxmi Prasad Sahu, Accountant Member :…

Trishul Buildtech Infrastruture (P) Ltd., Bangalore vs. JCIT, Bangalore

ITA 1367/BANG/2013[2007-08]Status: DisposedITAT Bangalore26 Oct 2023AY 2007-08

Bench: Shri Chandra Poojari & Ms. Madhumita Roy

For Appellant: Shri A. Shankar, Senior CounselFor Respondent: Dr. G. Manoj Kumar, D.R

Section 132Section 153ASection 153CSection 292Section 69C

…ITA Nos.1362, 1363 & 1367/Bang/2013 Trishul Buildtech Infrastructure Pvt. Ltd., Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “B’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND MS. MADHUMITA ROY, JUDICIAL MEMBER ITA Nos.1362, 1363 & 1367/Bang/2013 Assessment Years: 2004-05, 2005-06 & 2007-08 Trishul Buildtech Infrastructure Pvt. Ltd. No.9 Ali Askar Road JCIT (OSD) Off. Cunningham Road Vs. Central Range Bangalore 560 052 Bangalore PAN NO : AADCT3672P APPELLANT RESPONDENT Appellant by : Shri A. Shankar, Senior Counsel Respondent by : Dr. G. Manoj Kumar, D.R. Date of Hearing : 21.09.2…

Trishul Buildtech Infrastructure (P) Ltd., Bangalore vs. JCIT, Bangalore

ITA 1363/BANG/2013[2005-06]Status: DisposedITAT Bangalore26 Oct 2023AY 2005-06

Bench: Shri Chandra Poojari & Ms. Madhumita Roy

For Appellant: Shri A. Shankar, Senior CounselFor Respondent: Dr. G. Manoj Kumar, D.R

Section 132Section 153ASection 153CSection 292Section 69C

Trishul Buildtech Infrastructure (P) Ltd., Bangalore vs. JCIT, Bangalore

ITA 1362/BANG/2013[2004-05]Status: DisposedITAT Bangalore26 Oct 2023AY 2004-05

Bench: Shri Chandra Poojari & Ms. Madhumita Roy

For Appellant: Shri A. Shankar, Senior CounselFor Respondent: Dr. G. Manoj Kumar, D.R

Section 132Section 153ASection 153CSection 292Section 69C

…ITA Nos.1362, 1363 & 1367/Bang/2013 Trishul Buildtech Infrastructure Pvt. Ltd., Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “B’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND MS. MADHUMITA ROY, JUDICIAL MEMBER ITA Nos.1362, 1363 & 1367/Bang/2013 Assessment Years: 2004-05, 2005-06 & 2007-08 Trishul Buildtech Infrastructure Pvt. Ltd. No.9 Ali Askar Road ACIT Off. Cunningham Road Vs. Central Circle-1(2) Bangalore 560 052 Bengaluru PAN NO : AADCT3672P APPELLANT RESPONDENT Appellant by : Shri A. Shankar, Senior Counsel Respondent by : Dr. G. Manoj Kumar, D.R. Date of Hearing : 21.09.2…

M/S. Surzlon Global Services Ltd., Ahmedabad vs. The Pr. CIT-3, Ahmedabad

In the result, the appeal of the assessee is allowed

ITA 67/AHD/2021[2016-17]Status: DisposedITAT Ahmedabad16 Sept 2021AY 2016-17

Bench: Shri Rajpal Yadav & Shri Waseem Ahmedआयकर अपील सं./Ita Nos. 67-68/Ahd/2021 िनधा"रण वष"/Asstt. Years: 2016-2017 & 2017-2018 M/S. Suzlon Global Services Limited, Principal Commissioner 5 Suzlon, Shrimali Society, Vs. Of Income-Tax, Near Shree Krishna Centre, Ahmedabad. Nr. Judges Bunglow Cross Road, Ahmedabad-380009. Pan: Aaics1406R

For Appellant: Shri T.P. Hemani Sr.Advocate, &For Respondent: Shri Mohd Usman, CIT.D.R

Section 143(3)Section 263Section 263(2)Section 32

…आयकर अपीलीय अिधकरण, अहमदाबाद "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, ‘’ D’’ BENCH, AHMEDABAD (CONDUCTED THROUGH VIRTUAL COURT AT AHMEDABAD) BEFORE SHRI RAJPAL YADAV, VICE PRESIDENT And SHRI WASEEM AHMED, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos. 67-68/AHD/2021 िनधा"रण वष"/Asstt. Years: 2016-2017 & 2017-2018 M/s. Suzlon Global Services Limited, Principal Commissioner 5 Suzlon, Shrimali Society, Vs. of Income-tax, Near Shree Krishna Centre, Ahmedabad. Nr. Judges Bunglow Cross Road, Ahmedabad-380009. PAN: AAICS1406R (Applicant) (Respondent) Assessee by : Shri T.P. Hemani Sr.Advocate, & Shri Parimal Sinh Parm…

Diversey India Hygiene Pvt Ltd.(Diversey India Pvt Ltd Merged With Sealed Air (India) Pvt Ltd and Later Sealed Air (India) Pvt Ltd'S Name Chamged to Diversey India Hygiene Pvt Ltd.), Mumbai vs. Asst CIT 11 (2)(1), Mumbai

In the result, the appeal is allowed

ITA 7292/MUM/2019[2015-16]Status: DisposedITAT Mumbai27 May 2020AY 2015-16

Section 142(1)Section 143(2)Section 143(3)

…ITA No. 7292/Mum/2019 Assessment year: 2015-16 Page 1 of 9 IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI K BENCH, MUMBAI [Coram: Pramod Kumar VP and Saktijit Dey JM] Assessment year: 2015-16 Diversey India Hygiene Private Ltd ……….............Appellant (earlier known as Diversey India Pvt Ltd) 501, Ackruti Centre Point, MIDC Central Road Andheri East, Mumbai 400093 [PAN: AABCC1597Q] Vs Dy Commissioner of Income Tax International Taxation Circle 2(2)(1), Mumbai ….……......Respondent Appearances by Niraj Sheth for the appellant Anand Mohan for the respondent February 18th, 2020 Dates of hearing of the appeal : May…

Snowhill Agencies Pvt. Ltd (Merged With Gallops Motors P. Ltd), Ahmedabad vs. The Pr. CIT-2, Ahmedabad

In the result, appeal of the assessee is allowed

ITA 1775/AHD/2019[2012-13]Status: DisposedITAT Ahmedabad21 Jan 2020AY 2012-13

Bench: Shri Rajpal Yadav & Shri Waseem Ahmedआयकर अपील सं./ Ita No.1775/Ahd/2019 Asstt.Year : 2012-13 Snowhill Agencies P.Ltd. Pr.Cit, Kolkata-4 (Merged With Gallops Motors P.Ltd.) Vs Pr.Cit-2, Survey No.220P Ahmedabad) Nr.Amin Jcb Equipments S.G. Highway Sarkhej, Ahmedabad. Pan: Aaqcs 1535 F (Snowhill) Pan: Aaccg 2492 F)(Gallops)

For Appellant: Shri S.N. Soparkar, Sr.AdvocateFor Respondent: Shri O.P. Sharma, CIT-DR

Section 142(1)Section 143Section 143(2)Section 143(3)Section 263

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ - अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD – BENCH ‘C’ BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER AND SHRI WASEEM AHMED, ACCOUNTANT MEMBER आयकर अपील सं./ ITA No.1775/Ahd/2019 Asstt.Year : 2012-13 Snowhill Agencies P.Ltd. Pr.CIT, Kolkata-4 (Merged with Gallops Motors P.Ltd.) Vs Pr.CIT-2, Survey No.220P Ahmedabad) Nr.Amin JCB Equipments S.G. Highway Sarkhej, Ahmedabad. PAN: AAQCS 1535 F (Snowhill) PAN: AACCG 2492 F)(Gallops) अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee by : Shri S.N. Soparkar, Sr.Advocate Revenue by : Shri O.P. Sharma, CIT-DR सुनवाई क" त…