Spice Infotainment Ltd. v. CIT

247 CTR 500High Court2012#928 most cited

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

An assessment framed in the name of a company that has ceased to exist due to amalgamation is invalid, even if the amalgamated company participated in the proceedings. Such a defect cannot be cured under section 292B of the Income-tax Act.

114

judgments rely on this decision, according to BharatTax’s citation analysis of 367,368 Indian tax judgments — from 2016 to 2026.

Also referred to as

Spice Infotainment Ltd. · CIT · 247 CTR 500 · HC · 2012 · assessment in name of dissolved company · invalid assessment · section 170 · section 292B · amalgamation · scheme of arrangement · resulting company · transferee company

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

M/S. Gyanshankar Investment & Trading Co. P. Ltd.(Before Amalgamation M/S. Stellar Credit& E-Trading P. Ltd), Mumbai vs. The DCIT Circle-7(1)(1), Mumbai

In the result, the appeal of the assessee is allowed

ITA 1584/MUM/2020[2012-13]Status: DisposedITAT Mumbai29 Oct 2021AY 2012-13

Bench: Shri Rajesh Kumar & Shri Pavan Kumar Gadaleassessment Year: 2012-13

For Appellant: Shri Vishnu Agarwal, A.RFor Respondent: Shri Salil Mishra, D.R
Section 143(2)Section 147Section 148Section 68

…he fact that notice was addressed to M/s Sky Light Hospitality Pvt. Ltd.. a company which had been dissolved, was an error and technical lapse on the part of the respondent No prejudice was caused. 18.Petitioner relies on Spice Infotainment Ltd v. CIT [2012] 247 CTR 500 (Delhi). Sp/ce 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 11 M/s. Gyanshankar Investment & Tradinv Co. Pvt. Ltd. (Before Amalgamation M/s. Stellar Credit & E-Trading Pvt. Ltd.) Assessing Officer…

Perot Systems Business Process Solutions India Private Limited, Bangalore vs. JCIT, Bangalore

In the result, the appeal by the Assessee is allowed while the appeal by the revenue is dismissed

ITA 1248/BANG/2015[2010-11]Status: DisposedITAT Bangalore07 Jul 2021AY 2010-11

Bench: Shri N. V. Vasudevan & Shri Chandra Poojariit(Tp)A No.1246/Bang/2015 Assessment Year : 2010-11 The Joint Commissioner Of Vs. M/S. Dell International Services India Income Tax (Ltu), Pvt. Ltd., (Now Merged Entity M/S. Perot Bengaluru. Systems Business Process Solutions India Pvt. Ltd.,) 12/1, 12/2A, 13/1A, Diyashree Greens, Challaghatta Village, Varthur Hobli, Bengaluru-560 071. Pan : Aaacv 9201 H Appellant Respondent It(Tp)A No.1248/Bang/2015 Assessment Year : 2010-11 M/S. Dell International Services Vs. The Joint Commissioner Of India Pvt. Ltd., (Now Merged Entity Income Tax (Ltu), M/S. Perot Systems Business Process Bengaluru. Solutions India Pvt. Ltd.,) Bengaluru-560 071. Pan : Aaacv 9201 H Appellant Respondent Revenue By : Shri. Muzzafar Hussain, Cit(Dr)(Itat), Bangalore Assessee By : Shri. T.Suryanarayana, Advocate Date Of Hearing : 05.07.2021 Date Of Pronouncement : 07.07.2021 O R D E R Per N. V. Vasudevan: It(Tp)A.No.1246/Bang/2015 Is An Appeal By The Revenue While It(Tp)A.No.1248/Bang/2015 Is An Appeal By The Assessee. Both The Appeals Are It(Tp)A Nos.1246 & 1248/Bang/2015 Page 2 Of 13

For Appellant: Shri. T.Suryanarayana, AdvocateFor Respondent: Shri. Muzzafar Hussain, CIT(DR)(ITAT), Bangalore
Section 142(1)Section 143(2)Section 143(3)Section 144CSection 391

…or and technical lapse on the part of the respondent. No prejudice was caused." 28. The decision in Spice Entertainment 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 o…

JCIT, Bangalore vs. M/S Perot Systems Business Process Solutions India Pvt. Ltd., Bangalore

In the result, the appeal by the Assessee is allowed while the appeal by the revenue is dismissed

ITA 1246/BANG/2015[2010-11]Status: DisposedITAT Bangalore07 Jul 2021AY 2010-11

Bench: Shri N. V. Vasudevan & Shri Chandra Poojariit(Tp)A No.1246/Bang/2015 Assessment Year : 2010-11 The Joint Commissioner Of Vs. M/S. Dell International Services India Income Tax (Ltu), Pvt. Ltd., (Now Merged Entity M/S. Perot Bengaluru. Systems Business Process Solutions India Pvt. Ltd.,) 12/1, 12/2A, 13/1A, Diyashree Greens, Challaghatta Village, Varthur Hobli, Bengaluru-560 071. Pan : Aaacv 9201 H Appellant Respondent It(Tp)A No.1248/Bang/2015 Assessment Year : 2010-11 M/S. Dell International Services Vs. The Joint Commissioner Of India Pvt. Ltd., (Now Merged Entity Income Tax (Ltu), M/S. Perot Systems Business Process Bengaluru. Solutions India Pvt. Ltd.,) Bengaluru-560 071. Pan : Aaacv 9201 H Appellant Respondent Revenue By : Shri. Muzzafar Hussain, Cit(Dr)(Itat), Bangalore Assessee By : Shri. T.Suryanarayana, Advocate Date Of Hearing : 05.07.2021 Date Of Pronouncement : 07.07.2021 O R D E R Per N. V. Vasudevan: It(Tp)A.No.1246/Bang/2015 Is An Appeal By The Revenue While It(Tp)A.No.1248/Bang/2015 Is An Appeal By The Assessee. Both The Appeals Are It(Tp)A Nos.1246 & 1248/Bang/2015 Page 2 Of 13

For Appellant: Shri. T.Suryanarayana, AdvocateFor Respondent: Shri. Muzzafar Hussain, CIT(DR)(ITAT), Bangalore
Section 142(1)Section 143(2)Section 143(3)Section 144CSection 391

…or and technical lapse on the part of the respondent. No prejudice was caused." 28. The decision in Spice Entertainment 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 o…

ACIT Circle-7(3)(2), Mumbai vs. M/S Piramal Enterprises Ltd. (Successor in Interest to Piramal International Pvt Ltd.), Mumbai

In the result, the appeal of the Revenue is dismissed

ITA 2338/MUM/2019[2010-11]Status: DisposedITAT Mumbai09 Apr 2021AY 2010-11

Bench: Sri Mahavir Singh, Vp & Sri S Rifaur Rahman, Am आमकय अऩीर िं./ Ita No. 2338/Mum/2019 (ननधाायण वर्ा / Assessment Years 2010-11) The Asst. Commissioner Of Income M/S. Piramal Enterprises Tax, Circle 7(3)(2), Room No. Ltd. 128A, 1 St Floor, Aayakar Bhavan, Successor In Interest To M.K. Road, Mumbai-400 020 Piramal International Pvt. फनाभ/ Ltd. 10, Piramal Tower, G.K. Vs. Marg, Lower Parel, Mumbai-400 013 (अऩीराथी / Appellant) (प्रत्मथी/ Respondent) स्थामी रेखा िं./Pan No. Aabcp6125D अऩीराथी की ओय े/ Appellant By : Ms. Shreekala Pardeshai, Dr प्रत्मथी की ओय े/ Respondent By : Ms. Mansi Padhiyar, Ar ुनवाई की तायीख / Date Of Hearing: 24.03.2021 घोर्णा की तायीख / Date Of Pronouncement: 09.04.2021

For Appellant: Ms. Shreekala Pardeshai, DRFor Respondent: Ms. Mansi Padhiyar, AR
Section 143(1)Section 143(3)Section 147Section 148Section 292B

…or and technical lapse on the part of the respondent. No prejudice was caused.‖ 28. The decision in Spice Entertainment 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…

Tanuj Properties Pvt. Ltd.(Successor to M/S Keshri Towers Pvt. Ltd.), Kolkata vs. P.C.I.T.-2, Kolkata

In the result, the appeal of the assessee is allowed

ITA 371/KOL/2020[2015-16]Status: DisposedITAT Kolkata16 Dec 2020AY 2015-16
Section 143(3)Section 14ASection 263

…d in the name of non-existent entity and the same as well as the revision order passed u/s 263 in pursuance thereof was held to be invalid by the Tribunal by relying inter alia on the decision of Hon’ble Delhi High Court in the case of M/s. Spice Infotainment 247 CTR 500 (Del) as well as the decision of Hon’ble Calcutta High Court in the case of I.K. Agencies Pvt. Ltd. vs CIT (2012) 347 ITR 664 (Cal) and the decision of the Tribunal was upheld by the Hon’ble Calcutta High Court dismissing the appeal of the revenue. In our opinion, the decision of Calcutta High Court in the case of M/s. Aarcee Holdings Pvt. Ltd. (…

M/S. Anirudh Overseas Pvt. Ltd., New Delhi vs. ITO, New Delhi

In the result, the appeal of the assessee is allowed

ITA 5990/DEL/2014[2005-06]Status: DisposedITAT Delhi14 Dec 2020AY 2005-06

Bench: Sh. Amit Shukladr. B. R. R. Kumar(Through Video Conferencing) Ita No. 5990/Del/2014 : Asstt. Year : 2005-06 Anirudh Overseas Pvt. Ltd., Vs Ito, 26A, Sadhana Enclave, Ward-1(4), New Delhi-110017 New Delhi (Appellant) (Respondent) Pan No. Aaaca8200B Assessee By : Sh. Ved Jain, Adv. Revenue By : Sh. Sohail Malik, Sr.Dr Date Of Hearing: 03.11.2020 Date Of Pronouncement: 14.12.2020

For Appellant: Sh. Ved Jain, AdvFor Respondent: Sh. Sohail Malik, Sr.DR
Section 132Section 143(1)Section 147Section 148Section 254Section 68

…t in the case of the assessee, which is no longer in existence. To that effect, the assessment has been completed on a non-existing entity. Hence, keeping in view the judgment of Hon’ble High Court of Delhi in the case of Spice Infotainment Ltd. Vs CIT (2012) 247 CTR 500, Impsat (Pvt.) Ltd. vs. ITO (2004) 91 ITD 354 (Del.), Hewlett Packard India (P.) Ltd. in ITA No. 4016/Del/2005, Modi Corp. Ltd. Vs JCIT 105 TTJ 303 and ACIT Vs M/s DLF Cyber City Developers Ltd. and the order of the Tribunal in the case of Maruti Suzuki Pvt. Ltd. 72 taxmann 164, we hereby hold that the decision of the ld. CIT(A) in annulling the…

Deputy Commissioner of Income Tax Central Circle-1(1), Bangalore vs. M/S R R Gold Palace, Bangalore

In the result, the appeal filed by the revenue in ITA

ITA 906/BANG/2018[2011-12]Status: DisposedITAT Bangalore31 Aug 2020AY 2011-12

Bench: Shri G. Manjunatha, Accountantmember & Shri Pavan Kumar Gadale

For Appellant: Shri V. Srinivasan, A.RFor Respondent: Ms. Neera Malhotra, D.R
Section 124(3)Section 153ASection 170

…y within one month from the service of notice? 3. Whether on the facts and in the circumstances of the case, the Ld. CIT(A) erred in quashing the assessment based placing reliance on the judicial decisions in the case of Spice Infotainment Limited (DELHI HC) 247 CTR 500 86 in the case of Intel Technology I P Ltd (KAR HC) 380 ITR 272, wherein the facts of the case are different from the present case to the extent that the assessments in those cases were in respect of amalgamated companies and in the present case, the business of the firm is succeeded by a company which continued to carry on the same business? 4:…

Deputy Commissioner of Income Tax Central Circle-1(1), Bangalore vs. M/S R R Gold Palace, Bangalore

In the result, the appeal filed by the revenue in ITA

ITA 903/BANG/2018[2008-09]Status: DisposedITAT Bangalore31 Aug 2020AY 2008-09

Bench: Shri G. Manjunatha, Accountantmember & Shri Pavan Kumar Gadale

For Appellant: Shri V. Srinivasan, A.RFor Respondent: Ms. Neera Malhotra, D.R
Section 124(3)Section 153ASection 170

…y within one month from the service of notice? 3. Whether on the facts and in the circumstances of the case, the Ld. CIT(A) erred in quashing the assessment based placing reliance on the judicial decisions in the case of Spice Infotainment Limited (DELHI HC) 247 CTR 500 86 in the case of Intel Technology I P Ltd (KAR HC) 380 ITR 272, wherein the facts of the case are different from the present case to the extent that the assessments in those cases were in respect of amalgamated companies and in the present case, the business of the firm is succeeded by a company which continued to carry on the same business? 4:…

Deputy Commissioner of Income Tax Central Circle-1(1), Bangalore vs. M/S R R Gold Palace, Bangalore

In the result, the appeal filed by the revenue in ITA

ITA 905/BANG/2018[2010-11]Status: DisposedITAT Bangalore31 Aug 2020AY 2010-11

Bench: Shri G. Manjunatha, Accountantmember & Shri Pavan Kumar Gadale

For Appellant: Shri V. Srinivasan, A.RFor Respondent: Ms. Neera Malhotra, D.R
Section 124(3)Section 153ASection 170

…y within one month from the service of notice? 3. Whether on the facts and in the circumstances of the case, the Ld. CIT(A) erred in quashing the assessment based placing reliance on the judicial decisions in the case of Spice Infotainment Limited (DELHI HC) 247 CTR 500 86 in the case of Intel Technology I P Ltd (KAR HC) 380 ITR 272, wherein the facts of the case are different from the present case to the extent that the assessments in those cases were in respect of amalgamated companies and in the present case, the business of the firm is succeeded by a company which continued to carry on the same business? 4:…

M/S. Churu Trading Company Pvt. Ltd Now Merged With Sprit Textiles Pvt.Ltd., Mumbai vs. ACIT 6(2)(1)Present in Charge ACIT Range 8(2)(2), Mumbai

In the result, appeal of the assessee is allowed and appeal of the revenue is dismissed and cross objection of the assessee is dismissed

ITA 5709/MUM/2017[2012-13]Status: DisposedITAT Mumbai06 Nov 2019AY 2012-13

Bench: Shri M.Balaganesh, Am & Shri Amarjit Singh, Jm M/S. Churu Trading Co. Vs. Asst. Commissioner Of Private Limited (Now Income Tax, Range-8(2)(2) Merged With Spirit Textiles Aayakar Bhavan, Pvt. Ltd., Mumbai – 400 020 18Th Floor, A-Wing Marathon Futurex N M Joshi Marg, Lower Parel, Mumbai – 400 013 Pan/Gir No. Aalcs5905J (Appellant) .. (Respondent) Dy. Commissioner Of Vs. M/S. Churu Trading Co. Private Income Tax, Range- Limited (Now Merged With Spirit 8(2)(2) Textiles Pvt. Ltd., 18Th Floor, A-Wing Aayakar Bhavan, Mumbai – 400 020 Marathon Futurex N M Joshi Marg, Lower Parel, Mumbai – 400 013 Pan/Gir No. Aaacc4853G (Appellant) .. (Respondent)

Section 143(3)Section 14A

…or and technical lapse on the part of the respondent. No prejudice was caused." 28. The decision in Spice Entertainment 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…

V3S Infratech Ltd., New Delhi vs. DCIT, New Delhi

In the result appeals of the assessee are allowed

ITA 6515/DEL/2016[2004-05]Status: DisposedITAT Delhi13 Sept 2019AY 2004-05

Bench: Shri Amit Shukla & Dr. B.R.R. Kumar

For Appellant: Shri Sanjay KumarFor Respondent: Shri S.S. Rana, CIT (DR)
Section 132Section 139Section 143(2)Section 14ASection 153ASection 271(1)(c)Section 274Section 292BSection 391(2)Section 394

…or and technical lapse on the part of the respondent. No prejudice was caused.” 28. The decision in Spice Entertainment was distinguished with the following observations: “19. Petitioner relies on Spice Infotainment Ltd. v. Commissioner of Service Tax, (2012) 247 CTR 500. 25 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 na…

V3S Infratech Ltd., New Delhi vs. DCIT, New Delhi

In the result appeals of the assessee are allowed

ITA 6514/DEL/2016[2003-04]Status: DisposedITAT Delhi13 Sept 2019AY 2003-04

Bench: Shri Amit Shukla & Dr. B.R.R. Kumar

For Appellant: Shri Sanjay KumarFor Respondent: Shri S.S. Rana, CIT (DR)
Section 132Section 139Section 143(2)Section 14ASection 153ASection 271(1)(c)Section 274Section 292BSection 391(2)Section 394

…or and technical lapse on the part of the respondent. No prejudice was caused.” 28. The decision in Spice Entertainment was distinguished with the following observations: “19. Petitioner relies on Spice Infotainment Ltd. v. Commissioner of Service Tax, (2012) 247 CTR 500. 25 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 na…

DCIT, New Delhi vs. M/S. Mapsa Logistics (P) Ltd., Delhi

In the result, the appeals of the Revenue are dismissed

ITA 2667/DEL/2017[2010-11]Status: DisposedITAT Delhi04 Sept 2019AY 2010-11

Bench: Sh. Bhavnesh Sainidr. B. R. R. Kumarita No. 2666/Del/2017 : Asstt. Year : 2009-10 Ita No. 2667/Del/2017 : Asstt. Year : 2010-11 Ita No. 2669/Del/2017 : Asstt. Year : 2010-11 Deputy Commissioner Of Vs M/S Mapsa Logistics (P) Ltd., Income Tax, Central Circle-19, (Post Amalgamation Known As M/S Mapsa Tapes (P) Ltd.), 4Th New Delhi-110055 Floor, Pp Tower, Plot No. C-1, C- 2, C-3, Netaji Subhash Place, Pitampura, New Delhi-110034 (Appellant) (Respondent) Pan No. Aafcm8120D Assessee By : Sh. C. S. Aggarwal, Sr. Adv. Revenue By : Ms. Pramita M. Biswas, Cit Dr Date Of Hearing: 13.08.2019 Date Of Pronouncement: 04.09.2019 Order Per Dr. B. R. R. Kumar: The Present Appeals Have Been Filed By The Reveue Against The Orders Of The Ld. Cit(A)-28, New Delhi Dated 27.02.2017 & 28.02.2017. 2. Since, The Issues Involved In All These Appeals Are Common, They Were Heard Together & Are Being Disposed Off By Common Order.

For Appellant: Sh. C. S. Aggarwal, Sr. AdvFor Respondent: Ms. Pramita M. Biswas, CIT DR
Section 153ASection 292B

…& Developers Pvt. Ltd. Vs ACIT in Writ Petition (Del.) 3175/2015 dated 09.01.2017. 6. We find that the ld. CIT (A) has allowed the appeal of the assessee on the basis of exposition by the Hon'ble jurisdictional High Court in the case of Spice Infotainment Ltd 247 CTR 500 (Del.). Further, the issue in question has also been considered by the Hon'ble Jurisdictional High Court in various other cases including CIY v Dimension Apparels (P) Ltd., CIT v Vivid Marketing Servicing (P) Ltd., CIT v Micra (P) Ltd., BDR Builders and Developers (P) Ltd vs. ACIT in W.P.(C) 3174/2015 dated 9.01.2017, and it has been held that fr…

DCIT, New Delhi vs. M/S. Mapsa Infra (P) Ltd., Delhi

In the result, the appeals of the Revenue are dismissed

ITA 2669/DEL/2017[2010-11]Status: DisposedITAT Delhi04 Sept 2019AY 2010-11

Bench: Sh. Bhavnesh Sainidr. B. R. R. Kumarita No. 2666/Del/2017 : Asstt. Year : 2009-10 Ita No. 2667/Del/2017 : Asstt. Year : 2010-11 Ita No. 2669/Del/2017 : Asstt. Year : 2010-11 Deputy Commissioner Of Vs M/S Mapsa Logistics (P) Ltd., Income Tax, Central Circle-19, (Post Amalgamation Known As M/S Mapsa Tapes (P) Ltd.), 4Th New Delhi-110055 Floor, Pp Tower, Plot No. C-1, C- 2, C-3, Netaji Subhash Place, Pitampura, New Delhi-110034 (Appellant) (Respondent) Pan No. Aafcm8120D Assessee By : Sh. C. S. Aggarwal, Sr. Adv. Revenue By : Ms. Pramita M. Biswas, Cit Dr Date Of Hearing: 13.08.2019 Date Of Pronouncement: 04.09.2019 Order Per Dr. B. R. R. Kumar: The Present Appeals Have Been Filed By The Reveue Against The Orders Of The Ld. Cit(A)-28, New Delhi Dated 27.02.2017 & 28.02.2017. 2. Since, The Issues Involved In All These Appeals Are Common, They Were Heard Together & Are Being Disposed Off By Common Order.

For Appellant: Sh. C. S. Aggarwal, Sr. AdvFor Respondent: Ms. Pramita M. Biswas, CIT DR
Section 153ASection 292B

…& Developers Pvt. Ltd. Vs ACIT in Writ Petition (Del.) 3175/2015 dated 09.01.2017. 6. We find that the ld. CIT (A) has allowed the appeal of the assessee on the basis of exposition by the Hon'ble jurisdictional High Court in the case of Spice Infotainment Ltd 247 CTR 500 (Del.). Further, the issue in question has also been considered by the Hon'ble Jurisdictional High Court in various other cases including CIY v Dimension Apparels (P) Ltd., CIT v Vivid Marketing Servicing (P) Ltd., CIT v Micra (P) Ltd., BDR Builders and Developers (P) Ltd vs. ACIT in W.P.(C) 3174/2015 dated 9.01.2017, and it has been held that fr…

DCIT, New Delhi vs. M/S. Mapsa Logistics (P) Ltd., Delhi

In the result, the appeals of the Revenue are dismissed

ITA 2666/DEL/2017[2009-10]Status: DisposedITAT Delhi04 Sept 2019AY 2009-10

Bench: Sh. Bhavnesh Sainidr. B. R. R. Kumarita No. 2666/Del/2017 : Asstt. Year : 2009-10 Ita No. 2667/Del/2017 : Asstt. Year : 2010-11 Ita No. 2669/Del/2017 : Asstt. Year : 2010-11 Deputy Commissioner Of Vs M/S Mapsa Logistics (P) Ltd., Income Tax, Central Circle-19, (Post Amalgamation Known As M/S Mapsa Tapes (P) Ltd.), 4Th New Delhi-110055 Floor, Pp Tower, Plot No. C-1, C- 2, C-3, Netaji Subhash Place, Pitampura, New Delhi-110034 (Appellant) (Respondent) Pan No. Aafcm8120D Assessee By : Sh. C. S. Aggarwal, Sr. Adv. Revenue By : Ms. Pramita M. Biswas, Cit Dr Date Of Hearing: 13.08.2019 Date Of Pronouncement: 04.09.2019 Order Per Dr. B. R. R. Kumar: The Present Appeals Have Been Filed By The Reveue Against The Orders Of The Ld. Cit(A)-28, New Delhi Dated 27.02.2017 & 28.02.2017. 2. Since, The Issues Involved In All These Appeals Are Common, They Were Heard Together & Are Being Disposed Off By Common Order.

For Appellant: Sh. C. S. Aggarwal, Sr. AdvFor Respondent: Ms. Pramita M. Biswas, CIT DR
Section 153ASection 292B

…& Developers Pvt. Ltd. Vs ACIT in Writ Petition (Del.) 3175/2015 dated 09.01.2017. 6. We find that the ld. CIT (A) has allowed the appeal of the assessee on the basis of exposition by the Hon'ble jurisdictional High Court in the case of Spice Infotainment Ltd 247 CTR 500 (Del.). Further, the issue in question has also been considered by the Hon'ble Jurisdictional High Court in various other cases including CIY v Dimension Apparels (P) Ltd., CIT v Vivid Marketing Servicing (P) Ltd., CIT v Micra (P) Ltd., BDR Builders and Developers (P) Ltd vs. ACIT in W.P.(C) 3174/2015 dated 9.01.2017, and it has been held that fr…

Pr. Commissioner of Income Tax vs. Maruti Suzuki India Limited

C.A. No.-005409-005409 - 2019Supreme Court25 Jul 2019

Bench: HON'BLE THE CHIEF JUSTICE

Section 142(1)Section 143(2)Section 260ASection 92C

…nical lapse on the part of the respondent. No prejudice was caused.” 28 The decision in Spice Entertainment was distinguished with the following observations: “19. Petitioner relies on Spice Infotainment Ltd. v. Commissioner of Service Tax, (2012) 247 CTR 500. 25 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 no…

Addl. CIT, New Delhi vs. M/S Oriflame India Pvt. Ltd., (in Respect of Erstwhile Silver Oak Labotaries P.Ltd., New Delhi

In the result, the appeal of the Revenue is dismissed

ITA 2118/DEL/2017[2010-11]Status: DisposedITAT Delhi12 Jul 2019AY 2010-11
For Appellant: NoneFor Respondent: Ms. Rinku Singh, Sr. DR

…t in the case of the assessee, which is no longer in existence. To that effect, the assessment has been completed on a non- existing entity. Hence, keeping in view the judgment of Hon’be High Court of Delhi in the case of Spice Infotainment Ltd. Vs CIT (2012) 247 CTR 500, Impsat (Pvt.) Ltd. vs. ITO (2004) 91 ITD 354 (Del.), Hewlett Packard India (P.) Ltd. in ITA No. 4016/Del/2005, Modi Corp. Ltd. Vs JCIT 105 TTJ 303 and ACIT Vs M/s DLF Cyber City Developers Ltd. and the order of the Tribunal in the case of Maruti Suzuki Pvt. Ltd. 72 taxmann 164, we hereby hold that the decision of the ld. CIT(A) in annulling 3 &…

V3S Infratech Ltd., New Delhi vs. ACIT, New Delhi

ITA 3643/DEL/2016[2007-08]Status: DisposedITAT Delhi21 May 2019AY 2007-08

Bench: Shri Amit Shukla & Shri L.P. Sahu

For Appellant: Shri Sanjay Kumar, CA & Shri AjayFor Respondent: Shri N.K. Bansal, Sr.D.R
Section 132Section 143(2)Section 143(3)Section 147Section 148Section 153ASection 292B

…ect in the name of assessment order is not fatal and is curable as per provisions of section 292BB of the Act. 10 First of all, it shall be apt to refer to the decision of Hon’ble Jurisdictional High Court in the case of Spice Infotainment Ltd. Vs CIT [2012] 247 CTR 500 (Del.), as relied upon by the Ld. Counsel before us. In the said case Spice Corporation Ltd. in a scheme of amalgamation approved by the Hon’ble Delhi High Court vide order dated 11.02.2004 got amalgamated with MCorp Private Ltd. w.e.f. 01.07.2003 and its name was struck off from the rolls of companies maintained by the RoC. Prior to amalgamation…

Smt. Bhumika Navinbhai Patel, Baroda vs. The Income Tax Officer, Ward-2(2), Baroda

In the result, the appeal of the assessee is dismissed

ITA 485/AHD/2017[2010-11]Status: DisposedITAT Ahmedabad08 Apr 2019AY 2010-11

Bench: Shri Rajpal Yadav & Shri Waseem Ahmedआयकर अपील सं./Ita Nos.481-485/Ahd/2017 िनधा"रण वष"/Asstt. Years: (2006-2007 To 2010-11) Bhumika Navinbhai Patel, I.T.O, L/H Of Navinbhai Punjabhai Patel, Vs. Ward-2(2), 1, Priya Park Society, Baroda. Ellora Park, Baroda. Pan: Acspp2440D

For Appellant: Shri K.P. Singh, A.RFor Respondent: Shri Lalit P. Jain, Sr. DR
Section 143(2)Section 143(3)Section 147

…ssed to M/s Sky Light Hospitality Pvt. Ltd., a company which had been dissolved, was an error and technical lapse on the part of the respondent. No prejudice was caused. 18. Petitioner relies on Spice Infotainment Ltd. vs. 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…

Smt. Bhumika Navinbhai Patel, Baroda vs. The Income Tax Officer, Ward-2(2), Baroda

In the result, the appeal of the assessee is dismissed

ITA 484/AHD/2017[2009-10]Status: DisposedITAT Ahmedabad08 Apr 2019AY 2009-10

Bench: Shri Rajpal Yadav & Shri Waseem Ahmedआयकर अपील सं./Ita Nos.481-485/Ahd/2017 िनधा"रण वष"/Asstt. Years: (2006-2007 To 2010-11) Bhumika Navinbhai Patel, I.T.O, L/H Of Navinbhai Punjabhai Patel, Vs. Ward-2(2), 1, Priya Park Society, Baroda. Ellora Park, Baroda. Pan: Acspp2440D

For Appellant: Shri K.P. Singh, A.RFor Respondent: Shri Lalit P. Jain, Sr. DR
Section 143(2)Section 143(3)Section 147

…ssed to M/s Sky Light Hospitality Pvt. Ltd., a company which had been dissolved, was an error and technical lapse on the part of the respondent. No prejudice was caused. 18. Petitioner relies on Spice Infotainment Ltd. vs. 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…