Spice Infotainment Ltd. v. CIT

247 CTR 500High Court2012#928 most cited

What is Spice Infotainment Ltd. v. CIT authority for?

An assessment order passed against an amalgamating company (transferor company) after its cessation due to amalgamation is invalid and void ab initio, as the entity no longer exists in the eyes of law.

114

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2026.

Also referred to as

Spice Infotainment Ltd. v. CIT · Sections 147 · 148 · amalgamation · non-existent company assessment · invalid assessment · transferor company · assessment void ab initio · Delhi High Court · cessation of existence

Sections most often in play

Section 147Section 148Section 143(3)Section 144Section 142(1)Section 250Section 292BSection 143(2)

Issues it is cited on

section 170section 39section 2(31)transferee companytransferor companydoctrine of mergerresulting companycost plus methodscheme of arrangementsection 292bamalgamationlegal representative

Judgments citing Spice Infotainment Ltd. v. CIT

HCL INFOSYSTEMS LTD,NEW DELHI vs. DCIT CIRCLE-25(2), NEW DELHI

In the result, the appeal filed by the assessee is allowed

ITA 8055/DEL/2019[2006-07]Status: DisposedITAT Delhi09 Apr 2026AY 2006-07

Bench: Shri S Rifaur Rahman & Shri Vimal Kumarhcl Infosystems Ltd Vs. Dcit 806, 96, Nehru Place, Circle-25(2) South Delhi 110019 New Delhi "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aaach 2420 C Appellant .. Respondent

For Appellant: Sh. Deepesh Jain, Adv. &For Respondent: Ms. Harpreet Kaur Hansra, Sr. DR
Section 143(2)Section 143(3)Section 144Section 250Section 68

…that the said jurisdictional defect is not curable under sections 154 and/or 292BB of the Act. 8. Reference in this regard may be made to the following judgements:  PCIT v. Maruti Suzuki India Ltd: [2019] 416 ITR 613 (SC)  CIT v. Spice Enfotainment Ltd.: 247 CTR 500 (Del.) - Department's appeal (batch) dismissed by apex Court on 2.11.2017  Sterlite Technologies Ltd. v. DCIT: (2024) 462 ITR 457 (Bom)- (affirmed by the Hon'ble Apex Court in (2024) 462 ITR 462)  International Hospital Ltd. v. DCIT: [2024] 167 taxmann.com 317 (Delhi)[26-09-2024]  BDR Builders and Developers Pvt. Ltd. v. ACIT: W.P.(C) 3174/201…

PRINCIPAL COMMISSIONER OF INCOME TAX-1 vs. BOEING INDIA PVT. LTD.

The appeal is dismissed

ITA/586/2025HC Delhi16 Mar 2026

Bench: CASES PERTAINING TO SPL.DIVISION BENCHES

For Appellant: Mr. Debesh Panda, SSC, Ms. Zehra KhanFor Respondent: Mr. Sachit Jolly, Sr Advocate with Ms
Section 143(2)Section 144CSection 260A

…Page 12 of 38 Maruti Suzuki (supra) is distinguishable on facts. Further, he stated that the decision in Sky Light Hospitality (supra) had already noted the earlier decisions in Spice Entertainment Ltd. v. Commissioner of Service Tax, (2012) 247 CTR 500, Commissioner of Income Tax v. Dimension Apparels Private Limited, (2015) 370 ITR 288 (Del) and Commissioner of Income Tax v. Intel Technology India (P.) Ltd., (2016) 380 /TR 272 (Kar) and held that the said decisions dealt with the cases of issuance of assessment orders in the name of non-existent entities which was not an issue before the C…

PRINCIPAL COMMISSIONER OF INCOME TAX-1 vs. BOEING INDIA PVT. LTD.

The appeal is dismissed

ITA-586/2025HC Delhi16 Mar 2026
For Appellant: Mr. Debesh Panda, SSC, Ms. Zehra KhanFor Respondent: Mr. Sachit Jolly, Sr Advocate with Ms
Section 143(2)Section 144CSection 260A

…Page 12 of 38 Maruti Suzuki (supra) is distinguishable on facts. Further, he stated that the decision in Sky Light Hospitality (supra) had already noted the earlier decisions in Spice Entertainment Ltd. v. Commissioner of Service Tax, (2012) 247 CTR 500, Commissioner of Income Tax v. Dimension Apparels Private Limited, (2015) 370 ITR 288 (Del) and Commissioner of Income Tax v. Intel Technology India (P.) Ltd., (2016) 380 /TR 272 (Kar) and held that the said decisions dealt with the cases of issuance of assessment orders in the name of non-existent entities which was not an issue before the C…

AMPI FINANCE LIMITED,KOLKATA vs. I.T.O., WARD-4(3), KOLKATA

Appeal of the assessee is allowed

ITA 2831/KOL/2025[2012-13]Status: DisposedITAT Kolkata05 Mar 2026AY 2012-13

Bench: the Bench that the re-opening of

Section 143(3)Section 144Section 147Section 148Section 148(2)Section 250Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, KOLKATA SHRI RAJESH KUMAR, ACCOUNTANT MEMBER PRADIP KUMAR CHOUBEY, JUDICIAL MEMBER I.T.A. No. 2831/Kol/2025 (Assessment Year 2012-2013) Ampi Finance Limited, (Successor Company of Atlantic Vintrade Pvt. Ltd.), 3rd Floor, 22, R.N. Mukherjee Road, Kolkata - 700001 [PAN: AACCA3680R] …..…...…………….... Appellant vs. Income Tax Officer, Ward-4(3), Kolkata, Aayakar Bhawan, P-7, Chowringhee Square, Kolkata - 700069 ……..…...…………….... Respondent Appearances by: Assessee represented by : S.K. Tulsiyan, Advocate Lata Goyal, CA Department represented by : Ranu Biswas, CIT,…

ACIT-2(1)(1), MUMBAI vs. BANK OF BARODA (E- VIJAYA BANK), MUMBAI

In the result, the appeal filed by the assessee is allowed and the appeal filed by the

ITA 2942/MUM/2024[2019-20]Status: DisposedITAT Mumbai10 Feb 2026AY 2019-20

Bench: Shri Om Prakash Kant, Am & Ms. Kavitha Rajagopal, Jm

For Respondent: Shri Vimal Kumar Meena, (CIT DR)
Section 143(2)Section 143(3)Section 250Section 292Section 41

…hen the assesse was clearly made aware of the contents of the notice and allowed the same to be a technical lapse. The Hon’ble High Court had further relied on the decision of the Hon’ble Delhi High Court in the case of Spice Infotainment Ltd. Vs. CIT (2012) 247 CTR 500 (Delhi) wherein it was held that notice as well as the assessment order was passed in the name of the amalgamating company and only in such situation the assessment order will be held to be void and illegal. The proposition that was laid in the said cases is that assessment proceeding is nullified when the assessment order is passed in the name…

BANK OF BARODA (ERSTWHILE VIJAYA BANK),MUMBAI vs. ASSESSING OFFICER, NFAC, NEW DELHI, NFAC, NEW DELHI

In the result, the appeal filed by the assessee is allowed and the appeal filed by the

ITA 2533/MUM/2024[2019-20]Status: DisposedITAT Mumbai10 Feb 2026AY 2019-20

Bench: Shri Om Prakash Kant, Am & Ms. Kavitha Rajagopal, Jm

For Respondent: Shri Vimal Kumar Meena, (CIT DR)
Section 143(2)Section 143(3)Section 250Section 292Section 41

…hen the assesse was clearly made aware of the contents of the notice and allowed the same to be a technical lapse. The Hon’ble High Court had further relied on the decision of the Hon’ble Delhi High Court in the case of Spice Infotainment Ltd. Vs. CIT (2012) 247 CTR 500 (Delhi) wherein it was held that notice as well as the assessment order was passed in the name of the amalgamating company and only in such situation the assessment order will be held to be void and illegal. The proposition that was laid in the said cases is that assessment proceeding is nullified when the assessment order is passed in the name…

ACIT, DELHI vs. CARDIO TECHNOVENTION, DELHI

In the result, the appeal is allowed

ITA 1532/DEL/2025[2010-11]Status: DisposedITAT Delhi22 Jan 2026AY 2010-11

Bench: SHRI SATBEER SINGH GODARA (Judicial Member), SHRI AMITABH SHUKLA (Accountant Member)

Section 143(3)Section 147Section 148

…in existence. Notice under section 148 was issued on 18-8-2008, i.e., the date on which the partnership-firm was not in existence. CARDIO TECHNOVENTION AV 2010-11 16. Appellant also relied on the following decisions: o Spice Infotainment Ltd., vs. CIT (2012) 247 CTR 500 o ACIT v. Neha Enterprises [ITA No. 3666/Mum/2015] o Pr. CIT-6, New Delhi vs. Maruti Suzuki India Ltd., (2017) 85 taxmann.com 330 (Del.) / 397 ITR 681 (SLP of Department dismissed by Supreme Court) o Pr. CIT vs. Nokia Solutions & Network India (P.) Ltd., (2018) 90 taxmann.com 369 (Del.) o CIT vs. Vived Marketing Services (P) Ltd., ITA.No.273/2009…

KALNA REGULATED MARKET COMMITTEE(PRESENTLY PURBA BURDWAN ZILLA REGULATED MARKET COMMITTEE),BURDWAN vs. ITO, WARD 1(1),, BURDWAN

In the result, all the captioned appeals of the assessee are allowed

ITA 1348/KOL/2025[2018-2019]Status: DisposedITAT Kolkata18 Nov 2025AY 2018-2019

Bench: Shri Rajesh Kumar & Shri Pradip Kumar Choubeyita Nos.1346 To 1348/Kol/2025 Assessment Year: 2018-19 Kalna Regulated Market Committee ………………………….……….……Appellant (Presently Purba Burdwan Zilla Regulated Market Committee), Poddar Commercial Complex (1St Floor), Purbasha Bus Stand, Alisha, Burdwan, Wb -713103. [Pan: Aaajk1202A] Vs. Ito, Ward-1(1), Burdwan..………………………………….....……...…..…..Respondent Appearances By: Shri Subham Bera, Ar, Appeared On Behalf Of The Appellant. Shri Pankaj Pandey, Addl. Cit, Sr. Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : November 12, 2025 Date Of Pronouncing The Order : November 18, 2025 Order Per Pradip Kumar Choubey: The Captioned Appeals Filed By The Assessee Are Directed Against The Separate Orders All Dated 21.01.2025 Of The National Faceless Appeal Centre [‘Cit(A)’] Passed Under Section 250 Of The Income-Tax Act, 1961 (Hereinafter Referred To As “The Act”) For The Assessment Year 2018–19. Ita No.1346/Kol/2025 Is Pertaining To The Quantum Addition & Ita Nos.1347 & 1348/Kol/2025 Are Relaying To Levying Of Penalty U/S 271Aac(1) & 270A Of The Income Tax Act (Hereinafter Referred To As The ‘Act’) Respectively. 2. At The Outset, It Reveals That The Captioned Appeals Have Been Filed After A Delay Of 84 Days & For The Said Delay, The Assessee Has Filed Condonation Petitions. We Find That The Reasons Cited In The Petition For

Section 133(6)Section 144Section 147Section 250Section 271ASection 69A

…uki India Ltd reported in [2019] 416 ITR 613 (SC) has held that assessment/reassessment order was issued in the name of company which is ceased to exist due to amalgamation is void ab initio and this Enfotainment Ltd. v. Commissioner of Income-tax, in [(2012) 247 CTR 500 (Del)] where it was held that an assessment made in the name of an amalgamating company after its cessation is invalid. Going over the discussion made above and keeping in view the judicial pronouncements, we do not find any hesitation to hold that order dated 20.03.2023 u/s 147 r.w.s. 144 passed by Assessing Officer is unsustainable in the eyes…

KALNA REGULATED MARKET COMMITTEE (PRESENTLY PURBA BURDWAN ZILLA REGULATED MARKET COMMITTEE),BURDWAN vs. ITO, WARD 1(1),, BURDWAN

In the result, all the captioned appeals of the assessee are allowed

ITA 1347/KOL/2025[2018-2019]Status: DisposedITAT Kolkata18 Nov 2025AY 2018-2019

Bench: Shri Rajesh Kumar & Shri Pradip Kumar Choubeyita Nos.1346 To 1348/Kol/2025 Assessment Year: 2018-19 Kalna Regulated Market Committee ………………………….……….……Appellant (Presently Purba Burdwan Zilla Regulated Market Committee), Poddar Commercial Complex (1St Floor), Purbasha Bus Stand, Alisha, Burdwan, Wb -713103. [Pan: Aaajk1202A] Vs. Ito, Ward-1(1), Burdwan..………………………………….....……...…..…..Respondent Appearances By: Shri Subham Bera, Ar, Appeared On Behalf Of The Appellant. Shri Pankaj Pandey, Addl. Cit, Sr. Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : November 12, 2025 Date Of Pronouncing The Order : November 18, 2025 Order Per Pradip Kumar Choubey: The Captioned Appeals Filed By The Assessee Are Directed Against The Separate Orders All Dated 21.01.2025 Of The National Faceless Appeal Centre [‘Cit(A)’] Passed Under Section 250 Of The Income-Tax Act, 1961 (Hereinafter Referred To As “The Act”) For The Assessment Year 2018–19. Ita No.1346/Kol/2025 Is Pertaining To The Quantum Addition & Ita Nos.1347 & 1348/Kol/2025 Are Relaying To Levying Of Penalty U/S 271Aac(1) & 270A Of The Income Tax Act (Hereinafter Referred To As The ‘Act’) Respectively. 2. At The Outset, It Reveals That The Captioned Appeals Have Been Filed After A Delay Of 84 Days & For The Said Delay, The Assessee Has Filed Condonation Petitions. We Find That The Reasons Cited In The Petition For

Section 133(6)Section 144Section 147Section 250Section 271ASection 69A

…uki India Ltd reported in [2019] 416 ITR 613 (SC) has held that assessment/reassessment order was issued in the name of company which is ceased to exist due to amalgamation is void ab initio and this Enfotainment Ltd. v. Commissioner of Income-tax, in [(2012) 247 CTR 500 (Del)] where it was held that an assessment made in the name of an amalgamating company after its cessation is invalid. Going over the discussion made above and keeping in view the judicial pronouncements, we do not find any hesitation to hold that order dated 20.03.2023 u/s 147 r.w.s. 144 passed by Assessing Officer is unsustainable in the eyes…

KALNA REGULATED MARKET COMMITTEE (PRESENTLY PURBA BURDWAN ZILLA REGULATED MARKET COMMITTEE),BURDWAN vs. ITO, WARD 1(1),, BURDWAN

In the result, all the captioned appeals of the assessee are allowed

ITA 1346/KOL/2025[2018-2019]Status: DisposedITAT Kolkata18 Nov 2025AY 2018-2019

Bench: Shri Rajesh Kumar & Shri Pradip Kumar Choubeyita Nos.1346 To 1348/Kol/2025 Assessment Year: 2018-19 Kalna Regulated Market Committee ………………………….……….……Appellant (Presently Purba Burdwan Zilla Regulated Market Committee), Poddar Commercial Complex (1St Floor), Purbasha Bus Stand, Alisha, Burdwan, Wb -713103. [Pan: Aaajk1202A] Vs. Ito, Ward-1(1), Burdwan..………………………………….....……...…..…..Respondent Appearances By: Shri Subham Bera, Ar, Appeared On Behalf Of The Appellant. Shri Pankaj Pandey, Addl. Cit, Sr. Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : November 12, 2025 Date Of Pronouncing The Order : November 18, 2025 Order Per Pradip Kumar Choubey: The Captioned Appeals Filed By The Assessee Are Directed Against The Separate Orders All Dated 21.01.2025 Of The National Faceless Appeal Centre [‘Cit(A)’] Passed Under Section 250 Of The Income-Tax Act, 1961 (Hereinafter Referred To As “The Act”) For The Assessment Year 2018–19. Ita No.1346/Kol/2025 Is Pertaining To The Quantum Addition & Ita Nos.1347 & 1348/Kol/2025 Are Relaying To Levying Of Penalty U/S 271Aac(1) & 270A Of The Income Tax Act (Hereinafter Referred To As The ‘Act’) Respectively. 2. At The Outset, It Reveals That The Captioned Appeals Have Been Filed After A Delay Of 84 Days & For The Said Delay, The Assessee Has Filed Condonation Petitions. We Find That The Reasons Cited In The Petition For

Section 133(6)Section 144Section 147Section 250Section 271ASection 69A

…uki India Ltd reported in [2019] 416 ITR 613 (SC) has held that assessment/reassessment order was issued in the name of company which is ceased to exist due to amalgamation is void ab initio and this Enfotainment Ltd. v. Commissioner of Income-tax, in [(2012) 247 CTR 500 (Del)] where it was held that an assessment made in the name of an amalgamating company after its cessation is invalid. Going over the discussion made above and keeping in view the judicial pronouncements, we do not find any hesitation to hold that order dated 20.03.2023 u/s 147 r.w.s. 144 passed by Assessing Officer is unsustainable in the eyes…

MADAN LAL TOMAR,AGRA vs. ITO, WARD 2(1)(1), AGRA, AGRA

In the result, the appeal of the assessee is allowed

ITA 51/AGR/2025[2009-10]Status: DisposedITAT Agra13 Nov 2025AY 2009-10

Bench: Shri M. Balaganesh(Through Virtual Hearing) Sarvesh Devi Vs. Ito, (Legal Heir Of Late Madan Lal Ward-2(1)(1), Tomar, 51, Keshav Kunj, Agra Pratap Nagar, Agra, 282 001, Up (Appellant) (Respondent) Pan: Aaxpt3982D Assessee By : Shri Rajesh Malhotra, Ca Revenue By: Shri Anil Kumar, Sr. Dr Date Of Hearing 20/08/2025 Date Of Pronouncement 13/11/2025 O R D E R 1. The Appeal In Ita No. 51/Agr/2025 For Ay 2009-10, Arises Out Of The Order Of The Ld National Faceless Appeal Centre (Nfac), Delhi [Hereinafter Referred To As ‘Ld. Nfac’, In Short] Dated 09.12.2024 Against The Order Of Assessment Passed U/S 147 R.W.S. 144 Of The Income-Tax Act, 1961 (Hereinafter Referred To As ‘The Act’) Dated 25.07.2019 By The Ito, Ward-4(2), Agra (Hereinafter Referred To As ‘Ld. Ao’).

For Appellant: Shri Rajesh Malhotra, CAFor Respondent: Shri Anil Kumar, Sr. DR
Section 143(2)Section 144Section 147Section 292B

…chnical lapse on the part of the respondent. No prejudice was caused." 28. The decision in Spice Entertainment (supra) was distinguished with the following observations: "19. Petitioner relies on Spice Infotainment Ltd. v. Commissioner of Service Tax, [2012] 247 CTR 500. Spice Corp. Ltd., the company that had filed the return, had amalgamated with another company. After notice under Section 147/148 of the Act was issued and received in the name of Spice Corp. Ltd., the Assessing Officer was informed about amalgamation but the Assessment Order was passed in the name of the amalgamated company and not in the name…

SARVESH DEVI (LEGAL HEIR OF LATE MADAN LAL TOMAR),AGRA vs. ITO, WARD 2(1)(1), AGRA, AGRA

In the result, the appeal of the assessee is allowed

ITA 311/AGR/2025[2007-08]Status: DisposedITAT Agra13 Nov 2025AY 2007-08

Bench: Shri M. Balaganesh(Through Virtual Hearing) Sarvesh Devi (Legal Heir Vs. Income Tax Officer, Of Late Madan Lal Tomar), Ward-4(3)(1), 51, Keshavkunj Pratap Hathras Nagar, Agra (Appellant) (Respondent) Pan: Eshpd4540M Assessee By : Shri Rajesh Malhotra, Ca Revenue By: Shri Anil Kumar, Sr. Dr Date Of Hearing 18/08/2025 Date Of Pronouncement 13/11/2025

For Appellant: Shri Rajesh Malhotra, CAFor Respondent: Shri Anil Kumar, Sr. DR
Section 144Section 147Section 148Section 292B

…echnical lapse on the part of the respondent. No prejudice was caused." 28. The decision in Spice Entertainment (supra) was distinguished with the following observations: "19. Petitioner relies on Spice Infotainment Ltd. v. Commissioner of Service Tax, [2012] 247 CTR 500. Spice Corp. Ltd., the company that had filed the return, had amalgamated with another company. After notice under Section 147/148 of the Act was issued and received in the name of Spice Corp. Ltd., the Assessing Officer was informed about amalgamation but the Assessment Order was passed in the name of the amalgamated company and not in the name…

ARGOS HOLDINGS PTE. LTD.,SINGAPORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE INT TAX 1(1)(1), DELHI, DELHI

In the result, appeal filed by the assessee is partly allowed

ITA 3633/DEL/2025[2017-18]Status: DisposedITAT Delhi06 Nov 2025AY 2017-18

Bench: Shri S. Rifaur Rahman & Shri Yogesh Kumar U.S.

For Appellant: Shri S.K. Tulsiyan, AdvocateFor Respondent: Shri Saroj Kumar Dubey, CIT DR
Section 144C(5)Section 147Section 148Section 148ASection 151Section 194LSection 1ISection 260Section 6(3)Section 6(3)(ii)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D’: NEW DELHI BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER and SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER ITA No.3633/DEL/2025 (Assessment Year: 2017-18) Argos Holdings Pte. Ltd., vs. DCIT, 6, Raffles Quay, Circle Intl.Tax 1(1)(1), 24-04, Singapore – 999999. (PAN : AAMCA8581D) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri S.K. Tulsiyan, Advocate Ms. Lata Goyal, CA Ms. Bhumija Verma, Advocate REVENUE BY : Shri Saroj Kumar Dubey, CIT DR Date of Hearing : 28.08.2025 Date of Order : 06.11.2025 ORDER PER S. RIFAUR RAHMAN, ACCOUNTANT MEMBER : 1. These appeals preferred b…

ARGOS HOLDINGS PTE. LTD.,SINGAPORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE INT TAX 1(1)(1), DELHI, DELHI

In the result, appeal filed by the assessee is partly allowed

ITA 3632/DEL/2025[2015-16]Status: DisposedITAT Delhi06 Nov 2025AY 2015-16

Bench: Shri S. Rifaur Rahman & Shri Yogesh Kumar U.S.

For Appellant: Shri S.K. Tulsiyan, AdvocateFor Respondent: Shri Saroj Kumar Dubey, CIT DR
Section 144C(5)Section 147Section 148Section 148ASection 151Section 194LSection 1ISection 260Section 6(3)Section 6(3)(ii)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D’: NEW DELHI BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER and SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER ITA No.3633/DEL/2025 (Assessment Year: 2017-18) Argos Holdings Pte. Ltd., vs. DCIT, 6, Raffles Quay, Circle Intl.Tax 1(1)(1), 24-04, Singapore – 999999. (PAN : AAMCA8581D) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri S.K. Tulsiyan, Advocate Ms. Lata Goyal, CA Ms. Bhumija Verma, Advocate REVENUE BY : Shri Saroj Kumar Dubey, CIT DR Date of Hearing : 28.08.2025 Date of Order : 06.11.2025 ORDER PER S. RIFAUR RAHMAN, ACCOUNTANT MEMBER : 1. These appeals preferred b…

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

…would be void, reliance was placed on the judgment of the Hon'ble Supreme Court in case of Pr. CIT v. Maruti Suzuki India Ltd. [2019] 107 taxmann.com 375/265 Taxman 515/416 ITR 613 and the Delhi High Court in the case of Spice Enfotainment Ltd. v. CIT [2012] 247 CTR 500, which I shall refer to in the course of this judgment. 5. To the contrary, it was submitted by the learned counsel for the respondent that the petitioner had participated in the proceedings and thus estopped in raising this procedural / technical defect of the assessment having been made in the name of Pharmazell Vizag Pvt. Ltd. M/s. Ashok Leyl…

INCOME TAX OFFICER WARD-5 YAMUNA NAGAR, YAMUNA NAGAR vs. SHIVALIK FILLING STATION, KHIZRABAD

In the result, appeal of the Assessee is dismissed

ITA 960/CHANDI/2024[2013-14]Status: DisposedITAT Chandigarh04 Jul 2025AY 2013-14

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. MANOJ KUMAR AGGARWAL (Accountant Member)

For Appellant: Shri Manoj Kumar, CAFor Respondent: Smt. Tarundeep Kaur, CIT, DR
Section 142(1)Section 147Section 148Section 194CSection 250Section 42Section 69A

…irm would lead to double taxation of the same income, which is not permissible under law. 5.6 In support, reliance was placed on several judicial precedents including PCIT v. Maruti Suzuki India Ltd. (2019) 416 ITR 613 (SC) and Spice Infotainment Ltd. (2012) 247 CTR 500 (Del), to contend that assessment framed against a non-existent person is void ab initio and liable to be quashed. 6. Upon careful consideration of rival contentions and material placed on record, we find that the core issue relates to the validity of reopening and addition made in the hands of a non-existent partnership firm, when the income ha…

DCIT, CENTRAL CIRCLE, 1-(4), KOLKATA, KOLKATA vs. KKALPANA INDUSTRIES INDIA LIMITED, KOLKATA

In the result, appeal of the revenue is dismissed

ITA 2589/KOL/2024[2010-11]Status: DisposedITAT Kolkata03 Jul 2025AY 2010-11

Bench: Shri George Mathan & Shri Sanjay Awasthiआयकर अपील सं/Ita No.2589/Kol/2024 (निर्धारण वर्ा / Assessment Year : 2010-2011) Dcit, Central Circle-1(4), Vs Kkalpana Industries India Ltd. 4Th Floor, Room No.3, New Kolkata B.K.Market, Middleton Row, Kolkata-700071 Pan No. :Aabck 2239 D (अपीलधर्थी /Appellant) (प्रत्यर्थी / Respondent) .. निर्धाररती की ओर से /Assessee By : Shri S.K.Tulsiyan, Advocate रधजस्व की ओर से /Revenue By : Shri Pankaj Pandey, Addl. Cit-Sr.Dr सुनवाई की तारीख / Date Of Hearing : 03/07/2025 घोषणा की तारीख/Date Of Pronouncement : 03/07/2025 आदेश / O R D E R Per George Mathan, Jm : This Is An Appeal Filed By The Revenue Against The Order Dated 10.07.2024 Of The Ld. Cit(A), Kolkata-20, Passed For The Assessment Year 2010-2011. 2. Shri Pankaj Pandey, Ld. Sr. Dr Appeared On Behalf Of The Revenue. Shri S.K.Tulsiyan, Ld. Ar Appeared On Behalf Of The Assessee. 3. The Appeal Of The Revenue Is Barred By 79 Days. In This Regard, The Revenue Has Filed An Application For Condonation Of Delay Stating Therein Sufficient Reasons Which Are Plausible & Not Found To Be False. Accordingly, Delay Of 79 Days In Filing The Appeal Is Condoned & The Appeal Is Admitted For Hearing. 4. It Was Submitted By The Ld. Dr That The Return Filed By The Assessee Was Originally Processed U/S.143(1) Of The Act. It Was The Submission That The Assessment Was Reopened By Issuing Of Notice U/S.148 Of The Act Dated

For Appellant: Shri S.K.Tulsiyan, AdvocateFor Respondent: Shri Pankaj Pandey, Addl. CIT-Sr.DR
Section 133(6)Section 142(1)Section 143(1)Section 148Section 68

…n 92386 ITR 278 (SC) 2. Hon'ble Supreme Court judgment in the case of Pr. CIT. Maruti Suzuki India Ltd. [2019] 416 ITR 613 (SC) (copy enclosed at page 4- 6 along with the submissions) 3. Delhi High Court judgment in the case of Spice Entertainment End. (2012) 247 CTR 500 (Dell) (pes 6) 4. Hon'ble Bombay High Court judgment in the case of CLSA India (P.) Lad. v. Dy. CIT [WP Nin. 2462 of 2022, dated 10-2-2023) Residence :44 ADITI 11A, BALLYOUNGE CIRCULAR ROAD, KOLKATA-700 019, Ph. 2486-4076 was held that, *6. The order of assessment and the notices impugned are clearly untenable in love in view of the Apex Court Ju…

AKSH OPTIFIBRE LIMITED,NEW DELHI vs. ACIT, CIRCLE - 2, ALWAR

In the result, all the appeal of the assessee is allowed

ITA 170/JPR/2024[2010-11]Status: DisposedITAT Jaipur20 May 2025AY 2010-11
For Appellant: Shri Akul Agarwal, C.A. (thr. V.C.)For Respondent: Shri Arvind Kumar, CIT-DR
Section 143(3)Section 147Section 148Section 156Section 234ASection 250

…lgamating company is\ninvalid in terms of Section 170(2) of the Act. Once the amalgamation is effective, the\nnotice had to be issued in the name of amalgamated company. The Delhi High Court in\nSpice Infotainment Limited u. Commissioner of Income Tax, [2012] 247 CTR 500 (Del)\nThis judgement has also been referred to as Spice Entertainment v. Commissioner of\nIncome Tax in 2012 (280) ELT 43(Del). (hereafter 'Spice') held that assessment framed\nin the name of the amalgamating company which was ceased to exist in law, was invalid\nand untenable and such defect would not be cured in terms of section 2928 of the Ac…

THE PR. COMMISSIONER OF INCOME TAX -CENTRAL -1 vs. BJN HOLDINGS LTD.

Appeals are disposed of with liberty to the Revenue to revive the

ITA/143/2025HC Delhi15 May 2025

Bench: HON'BLE MR. JUSTICE VIBHU BAKHRU,HON'BLE MR. JUSTICE TEJAS KARIA

Section 143(3)Section 153CSection 260A

…orders which were subject matter of challenge before the CIT(A) were set aside following the decision of this court in PCIT v. Maruti Suzuki India Ltd.: Neutral Citation No.: 2015:DHC:10110-DB and Spice Infotainment Ltd. v. Commissioner of Service Tax: (2012) 247 CTR 500 on the ground that the assessments had been framed on a person that did not exist is illegal and an order passed pursuant to is nullity. The learned ITAT found no reason to differ from the decision of the CIT(A). 2. It is in the aforesaid context that the Revenue contends that the CIT(A) and learned ITAT were not justified in passing the order an…

THE PR. COMMISSIONER OF INCOME TAX -CENTRAL -1 vs. BJN HOLDINGS LTD.

ITA - 143 / 2025HC Delhi13 May 2025

Bench: This Is A Digitally Signed Order. The Authenticity Of The Order Can Be Re-Verified From Delhi High Court Order Portal By Scanning The Qr Code Shown Above. The Order Is Downloaded From The Dhc Server On 27/03/2026 At 12:33:48

Section 143(3)Section 153Section 153C

…$~65 to 67, 72 & 73 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 143/2025 and CM APPLs. 29619-20/2025 + ITA 144/2025 and CM APPLs. 28623-24/2025 + ITA 145/2025 and CM APPLs. 28626-27/2025 + ITA 146/2025 and CM APPLs. 28872-73/2025 + ITA 147/2025 and CM APPLs. 28900-01/2025 THE PR. COMMISSIONER OF INCOME TAX -CENTRAL -1 .....Appellant Through: Mr Ruchir Bhatia, SSC with Mr Pratyaksh Gupta, JSC. versus BJN HOLDINGS LTD. .....Respondent Through: Mr Ajay Vohra, Sr. Advocate with Mr Vaibhav Kulkarni and Ms Aabgina Chishti, Advocates. CORAM: HON'BLE MR. JUSTICE VIBHU BAKHRU HON'BLE MR. JUSTICE TEJAS KARIA O R D E R…

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Spice Infotainment Ltd. v. CIT (247 CTR 500) — Cited in 114 Judgments | BharatTax