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

DCIT, New Delhi vs. M/S. Oxigen Infovision Pvt. Ltd., Delhi

In the result, both appeal and the CO are dismissed

ITA 5718/DEL/2014[2007-08]Status: DisposedITAT Delhi19 Sept 2017AY 2007-08

Bench: Shri N.K. Saini & Shri K.N. Chary

Section 143(2)

…notice of the AO by letter dated 27.11.2009 but in spite of the same the assessment order came to be passed on 29.12.2009 and such an order is non-est in the eye of law. He placed reliance on the decisions reported in Spice Infotainment Ltd. vs. CIT (2012) 247 CTR 500 (Del), CIT vs. Dimension Apparels P. Ltd. (2015) 370 ITR 288 (Del), Rustagi Engineering Udyog P. 5 ITA No. 5718/Del/2014 & CO No. 166/Del/2015 Ltd. vs. Dy. CIT (2016) 382 ITR 443 (Del) and CIT vs. Micra India (P) Ltd. (2015) 231 Taxman 809 (Del). 5. Facts are admitted and there is no dispute that pursuant to the orders dated 19.01.2009 the…

DCIT Cen Cir 4(4) Cen RG 4, Mumbai vs. Nahar Enterprises, Mumbai

ITA 3574/MUM/2015[2012-13]Status: DisposedITAT Mumbai07 Apr 2017AY 2012-13

Bench: Shri C.N. Prasad, Jm & Shri Rajesh Kumar, Am

For Appellant: Sarvshree Vimal Punmiya, KetanFor Respondent: Shri Anand Mohan
Section 143(3)Section 801B(10)Section 80I

…hold that the assessment proceedings initiated and completed on the dissolved entity Nahar Enterprises are nullity in the eyes of law as has been laid down in the various decisions discussed hereunder: 16. In the case of Spice Infotainment Ltd. v. CIT [2012] 247 CTR 500 (Delhi), the Hon’ble High Court of Delhi has held as under: “3. In this backdrop, the question that arises for consideration is as to whether the assessment in the name of a company which had been amalgamated and had been dissolved with the said amalgamating cured. The appeals were, thus, finally admitted and heard on the following questions of l…

DCIT Cen Cir 4(4) Cen RG 4, Mumbai vs. Nahar Enterprises, Mumbai

ITA 3573/MUM/2015[2011-12]Status: DisposedITAT Mumbai07 Apr 2017AY 2011-12

Bench: Shri C.N. Prasad, Jm & Shri Rajesh Kumar, Am

For Appellant: Sarvshree Vimal Punmiya, KetanFor Respondent: Shri Anand Mohan
Section 143(3)Section 801B(10)Section 80I

…hold that the assessment proceedings initiated and completed on the dissolved entity Nahar Enterprises are nullity in the eyes of law as has been laid down in the various decisions discussed hereunder: 16. In the case of Spice Infotainment Ltd. v. CIT [2012] 247 CTR 500 (Delhi), the Hon’ble High Court of Delhi has held as under: “3. In this backdrop, the question that arises for consideration is as to whether the assessment in the name of a company which had been amalgamated and had been dissolved with the said amalgamating cured. The appeals were, thus, finally admitted and heard on the following questions of l…

DCIT Cen Cir 4(4) Cen RG 4, Mumbai vs. Nahar Enterprises, Mumbai

ITA 3572/MUM/2015[2010-11]Status: DisposedITAT Mumbai07 Apr 2017AY 2010-11

Bench: Shri C.N. Prasad, Jm & Shri Rajesh Kumar, Am

For Appellant: Sarvshree Vimal Punmiya, KetanFor Respondent: Shri Anand Mohan
Section 143(3)Section 801B(10)Section 80I

…hold that the assessment proceedings initiated and completed on the dissolved entity Nahar Enterprises are nullity in the eyes of law as has been laid down in the various decisions discussed hereunder: 16. In the case of Spice Infotainment Ltd. v. CIT [2012] 247 CTR 500 (Delhi), the Hon’ble High Court of Delhi has held as under: “3. In this backdrop, the question that arises for consideration is as to whether the assessment in the name of a company which had been amalgamated and had been dissolved with the said amalgamating cured. The appeals were, thus, finally admitted and heard on the following questions of l…

Nahar Enterprises, Mumbai vs. DCIT (OSD) Cen RG 7, Mumbai

ITA 2855/MUM/2015[2012-13]Status: DisposedITAT Mumbai07 Apr 2017AY 2012-13

Bench: Shri C.N. Prasad, Jm & Shri Rajesh Kumar, Am

For Appellant: Sarvshree Vimal Punmiya, KetanFor Respondent: Shri Anand Mohan
Section 143(3)Section 801B(10)Section 80I

…hold that the assessment proceedings initiated and completed on the dissolved entity Nahar Enterprises are nullity in the eyes of law as has been laid down in the various decisions discussed hereunder: 16. In the case of Spice Infotainment Ltd. v. CIT [2012] 247 CTR 500 (Delhi), the Hon’ble High Court of Delhi has held as under: “3. In this backdrop, the question that arises for consideration is as to whether the assessment in the name of a company which had been amalgamated and had been dissolved with the said amalgamating cured. The appeals were, thus, finally admitted and heard on the following questions of l…

Nahar Enterprises, Mumbai vs. DCIT (OSD) Cen RG 7, Mumbai

ITA 2854/MUM/2015[2011-12]Status: DisposedITAT Mumbai07 Apr 2017AY 2011-12

Bench: Shri C.N. Prasad, Jm & Shri Rajesh Kumar, Am

For Appellant: Sarvshree Vimal Punmiya, KetanFor Respondent: Shri Anand Mohan
Section 143(3)Section 801B(10)Section 80I

…hold that the assessment proceedings initiated and completed on the dissolved entity Nahar Enterprises are nullity in the eyes of law as has been laid down in the various decisions discussed hereunder: 16. In the case of Spice Infotainment Ltd. v. CIT [2012] 247 CTR 500 (Delhi), the Hon’ble High Court of Delhi has held as under: “3. In this backdrop, the question that arises for consideration is as to whether the assessment in the name of a company which had been amalgamated and had been dissolved with the said amalgamating cured. The appeals were, thus, finally admitted and heard on the following questions of l…

Nahar Enterprises, Mumbai vs. DCIT (OSD) Cen RG 7, Mumbai

ITA 2853/MUM/2015[2010-11]Status: DisposedITAT Mumbai07 Apr 2017AY 2010-11

Bench: Shri C.N. Prasad, Jm & Shri Rajesh Kumar, Am

For Appellant: Sarvshree Vimal Punmiya, KetanFor Respondent: Shri Anand Mohan
Section 143(3)Section 801B(10)Section 80I

…hold that the assessment proceedings initiated and completed on the dissolved entity Nahar Enterprises are nullity in the eyes of law as has been laid down in the various decisions discussed hereunder: 16. In the case of Spice Infotainment Ltd. v. CIT [2012] 247 CTR 500 (Delhi), the Hon’ble High Court of Delhi has held as under: “3. In this backdrop, the question that arises for consideration is as to whether the assessment in the name of a company which had been amalgamated and had been dissolved with the said amalgamating cured. The appeals were, thus, finally admitted and heard on the following questions of l…

Reliance Capital Ltd, Mumbai vs. Pr CIT 6, Mumbai

ITA 3331/MUM/2016[2011-12]Status: DisposedITAT Mumbai28 Oct 2016AY 2011-12

Bench: Sri Mahavir Singh, Jm & Sri Rajesh Kumar, Am Reliance Capital Ltd. (On Behalf Of Vs. The Principal Commissioner Emerging Money Mall Ltd.), Of Income Tax, Room No.501, Reliance Centre, 6Th Floor, North 5Th Floor, Aayakar Bhavan, Wing, Nr. Prabhat Colony, Off. M. K. Road, Churchgate, Western Express Highway, Mumbai 400 020 Santacruz(West), Mumbai- 400 005 Pan:Aaecr 3099M Appellant .. Respondent Appellant By .. S/Shri Arvind Sonde Jitendra Sanghavi, Ars Respondent By .. Shri Deepak Jain, Ar .. Date Of Hearing 19-09-2016 Date Of Pronouncement .. 28-10 - 2016 O R D E R Per Mahavir Singh, Jm:

Section 143Section 143(3)Section 263Section 292B

…gal, invalid from outset and ab-initio void. In other words, the said order does not exist. 9 In this regard reference was made by the learned Counsel for the assessee of Hon’ble Delhi High Court judgment in the case of Spice Infotainment Ltd. Vs. CIT (2012) 247 CTR 500 (Del) wherein it has been held as under:- 6. On the aforesaid reasoning and analysis, the Tribunal summed up the position in Para 14 of its order which reads as under: 7 "In the light of the discussions made above, we, therefore, hold that the assessment made by the AO, in substance and effect, is not against the non-existent amalgamating compan…

ACIT, New Delhi vs. M/S. Balaji Perfumes, Delhi

In the result appeals are dismissed

ITA 509/DEL/2010[2005-06]Status: DisposedITAT Delhi19 Oct 2016AY 2005-06

Bench: Shri G. D. Agrawal & Smt Suchitra Kamblei.T.A .No.-505/Del/2010 (A.Y 2001-02) I.T.A .No.-506/Del/2010 (A.Y 2002-03) I.T.A .No.-507/Del/2010 (A.Y 2003-04) I.T.A .No.-508/Del/2010 (A.Y 2004-05) I.T.A. No.-509/Del/2010 (A.Y. 2005-06)

Section 132(1)Section 143Section 143(2)Section 153A

…Pvt. Ltd. (decided on 08.07.2014 by the Hon’ble Delhi High Court) wherein it is held that with respect to participation by the stipulating law. The assessee also relied on the Hon’ble Delhi High Court judgment in case of Spice Infotainment Ltd. Vs CIT (2012) 247 CTR 500 (Del) wherein it is held that mere participation by the appellant would be of no effect as there is no estoppel against law. 11. We have heard both the parties and perused all the records. M/s. Balaji Perfums (Partnership Firm) was dissolved on 27.07.2005. This fact was clarified at the time of search itself by Sh. Varun Gupta on 22.03.2006 whic…

ACIT, New Delhi vs. M/S. Balaji Perfumes, Delhi

In the result appeals are dismissed

ITA 508/DEL/2010[2004-05]Status: DisposedITAT Delhi19 Oct 2016AY 2004-05

Bench: Shri G. D. Agrawal & Smt Suchitra Kamblei.T.A .No.-505/Del/2010 (A.Y 2001-02) I.T.A .No.-506/Del/2010 (A.Y 2002-03) I.T.A .No.-507/Del/2010 (A.Y 2003-04) I.T.A .No.-508/Del/2010 (A.Y 2004-05) I.T.A. No.-509/Del/2010 (A.Y. 2005-06)

Section 132(1)Section 143Section 143(2)Section 153A

…Pvt. Ltd. (decided on 08.07.2014 by the Hon’ble Delhi High Court) wherein it is held that with respect to participation by the stipulating law. The assessee also relied on the Hon’ble Delhi High Court judgment in case of Spice Infotainment Ltd. Vs CIT (2012) 247 CTR 500 (Del) wherein it is held that mere participation by the appellant would be of no effect as there is no estoppel against law. 11. We have heard both the parties and perused all the records. M/s. Balaji Perfums (Partnership Firm) was dissolved on 27.07.2005. This fact was clarified at the time of search itself by Sh. Varun Gupta on 22.03.2006 whic…

ACIT, New Delhi vs. M/S. Balaji Perfumes, Delhi

In the result appeals are dismissed

ITA 507/DEL/2010[2003-04]Status: DisposedITAT Delhi19 Oct 2016AY 2003-04

Bench: Shri G. D. Agrawal & Smt Suchitra Kamblei.T.A .No.-505/Del/2010 (A.Y 2001-02) I.T.A .No.-506/Del/2010 (A.Y 2002-03) I.T.A .No.-507/Del/2010 (A.Y 2003-04) I.T.A .No.-508/Del/2010 (A.Y 2004-05) I.T.A. No.-509/Del/2010 (A.Y. 2005-06)

Section 132(1)Section 143Section 143(2)Section 153A

…Pvt. Ltd. (decided on 08.07.2014 by the Hon’ble Delhi High Court) wherein it is held that with respect to participation by the stipulating law. The assessee also relied on the Hon’ble Delhi High Court judgment in case of Spice Infotainment Ltd. Vs CIT (2012) 247 CTR 500 (Del) wherein it is held that mere participation by the appellant would be of no effect as there is no estoppel against law. 11. We have heard both the parties and perused all the records. M/s. Balaji Perfums (Partnership Firm) was dissolved on 27.07.2005. This fact was clarified at the time of search itself by Sh. Varun Gupta on 22.03.2006 whic…

ACIT, New Delhi vs. M/S. Balaji Perfumes, Delhi

In the result appeals are dismissed

ITA 506/DEL/2010[2002-03]Status: DisposedITAT Delhi19 Oct 2016AY 2002-03

Bench: Shri G. D. Agrawal & Smt Suchitra Kamblei.T.A .No.-505/Del/2010 (A.Y 2001-02) I.T.A .No.-506/Del/2010 (A.Y 2002-03) I.T.A .No.-507/Del/2010 (A.Y 2003-04) I.T.A .No.-508/Del/2010 (A.Y 2004-05) I.T.A. No.-509/Del/2010 (A.Y. 2005-06)

Section 132(1)Section 143Section 143(2)Section 153A

…Pvt. Ltd. (decided on 08.07.2014 by the Hon’ble Delhi High Court) wherein it is held that with respect to participation by the stipulating law. The assessee also relied on the Hon’ble Delhi High Court judgment in case of Spice Infotainment Ltd. Vs CIT (2012) 247 CTR 500 (Del) wherein it is held that mere participation by the appellant would be of no effect as there is no estoppel against law. 11. We have heard both the parties and perused all the records. M/s. Balaji Perfums (Partnership Firm) was dissolved on 27.07.2005. This fact was clarified at the time of search itself by Sh. Varun Gupta on 22.03.2006 whic…

ACIT, New Delhi vs. M/S. Balaji Perfumes, Delhi

In the result appeals are dismissed

ITA 505/DEL/2010[2001-02]Status: DisposedITAT Delhi19 Oct 2016AY 2001-02

Bench: Shri G. D. Agrawal & Smt Suchitra Kamblei.T.A .No.-505/Del/2010 (A.Y 2001-02) I.T.A .No.-506/Del/2010 (A.Y 2002-03) I.T.A .No.-507/Del/2010 (A.Y 2003-04) I.T.A .No.-508/Del/2010 (A.Y 2004-05) I.T.A. No.-509/Del/2010 (A.Y. 2005-06)

Section 132(1)Section 143Section 143(2)Section 153A

…Pvt. Ltd. (decided on 08.07.2014 by the Hon’ble Delhi High Court) wherein it is held that with respect to participation by the stipulating law. The assessee also relied on the Hon’ble Delhi High Court judgment in case of Spice Infotainment Ltd. Vs CIT (2012) 247 CTR 500 (Del) wherein it is held that mere participation by the appellant would be of no effect as there is no estoppel against law. 11. We have heard both the parties and perused all the records. M/s. Balaji Perfums (Partnership Firm) was dissolved on 27.07.2005. This fact was clarified at the time of search itself by Sh. Varun Gupta on 22.03.2006 whic…

Adobe Software India Pvt. Ltd., Noida vs. JCIT, Noida

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

ITA 2454/DEL/2013[2006-07]Status: DisposedITAT Delhi20 Jan 2016AY 2006-07

Bench: Smt. Diva Singh, Jm & Sh. N. K. Saini, Am Ita No. 2454/Del/2013 : Asstt. Year : 2006-07 Adobe Software India Pvt. Ltd. Vs Joint Commissioner Of Income (Now Amalgamated With Adobe Tax, Range-1, Systems India Pvt. Ltd.), Plot No. Noida 1-1A, City Centre, Sector-25A, Noida (U.P)-201301 (Appellant) (Respondent) Pan No. Aacca2982J Assessee By : Sh. Deepak Chopra & Rohan Khare, Advs. Revenue By : Sh. Amrendra Kumar, Cit Dr Date Of Hearing : 27.10.2015 Date Of Pronouncement : 20.01.2016 Order Per N. K. Saini, Am:

For Appellant: Sh. Deepak Chopra & Rohan Khare, AdvsFor Respondent: Sh. Amrendra Kumar, CIT DR
Section 143(3)Section 144CSection 153Section 170Section 292B

…d. (ITA No. 1060 to 1065/Del/2012) order dated 21.09.2012 " M/s Mevron Projects Pvt. Ltd. Vs ACIT (ITA No. 4938/Del/2013) order dated 20.02.2015 " M/s Roopali Marketing Ltd. Vs ITO (ITA No. 98/Del/2011) order dated 21.11.2014 " Spice Infotainment Ltd. Vs CIT (247 CTR 500) (Del) " CIT Vs Dimension Apparels (ITA 327 of 2014 dated 8.7.2014) (Delhi HC) " Saraswati Industrial Syndicate Vs CIT (186 ITR 278) (SC) 7. In her rival submissions the ld. DR submitted that the assessee filed its e-return in Bangalore on 23.11.2006, the notice u/s 143(2) of the Act dated 16.10.2007 was issued to the assessee i.e. M/s Adobe Soft…