Super Brands Ltd. (UK) v. ADIT

147 Taxmann.com 323Reported decision2023#22612 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 346,713 Indian tax judgments — from 2023 to 2025.

Sections most often in play

Section 143(3)Section 144CSection 153Section 234ASection 234BSection 270ASection 10AASection 115JC

Issues it is cited on

section 144c(13)section 144cfinal assessment orderdraft assessment ordersection 153section 144section 143prescribedsection 14section 143(3)india

Judgments citing Super Brands Ltd. (UK) v. ADIT

Aveva Solutions India LLP, Hyderabad vs. Income Tax Officer, Ward 8(1), Hyderabad

In the result, appeal of the Assessee is allowed

ITA 1170/HYD/2024[2021-22]Status: DisposedITAT Hyderabad19 Nov 2025AY 2021-22

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdiaआ.अपी.सं /Ita No.1170/Hyd/2024 Assessment Year – 2021-2022 Aveva Solutions India The Income Tax Officer, Llp, Hyderabad. Vs. Ward-8(1), Pin – 500 008. Hyderabad – 500 084. Pan Aayfa6913G (Appellant) (Respondent) Sri Percy Perdiwala, Advocate िनधा"रती "ारा /Assessee By: Shri Harsh Shah & Ca Karan Jain. राज" व "ारा /Revenue By: Ms U Mini Chandran, Cit-Dr

For Appellant: Shri Harsh Shah and CA Karan JainFor Respondent: MS U Mini Chandran, CIT-DR
Section 143(3)Section 144CSection 144C(13)Section 144C(5)Section 153Section 153(1)Section 153(4)Section 92C

…आयकर अपील"य अ"धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘A’ Bench, Hyderabad "ी "वजय पाल राव, उपा" य" एवं "ी मधुसूदन साव"डया, लेखा सद" य के सम" । BEFORE SHRI VIJAY PAL RAO, VICE PRESIDENT AND SHRI MADHUSUDAN SAWDIA, ACCOUNTANT MEMBER आ.अपी.सं /ITA No.1170/Hyd/2024 Assessment Year – 2021-2022 Aveva Solutions India The Income Tax Officer, LLP, Hyderabad. vs. Ward-8(1), PIN – 500 008. Hyderabad – 500 084. PAN AAYFA6913G (Appellant) (Respondent) Sri Percy Perdiwala, Advocate िनधा"रती "ारा /Assessee by: Shri Harsh Shah and CA Karan Jain. राज" व "ारा /Revenue by: MS U Mini Chandran, CIT-DR स…

India Property (Mauritius) Company II, Mauritius vs. ACIT, Circle Int. Taxation 2(1)(1), New Delhi

ITA 1020/DEL/2023[2018-19]Status: DisposedITAT Delhi18 Jul 2024AY 2018-19

Bench: Shri G.S. Pannu, Hon’Ble & Shri Anubhav Sharma

Section 143(3)Section 144C(13)Section 234ASection 90(2)

…1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D”: NEW DELHI BEFORE SHRI G.S. PANNU, HON’BLE VICE PRESIDENT AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER ITA No.1020 /DEL/2023 Assessment Year: 2018-19 India Property (Mauritius) Company-II, Vs ACIT, C/o Apex Fund & Corporate Services Circle Int. Tax. 2(1)(1), (Mauritius) Ltd., Lot 15 A3, 1st Floor, New Delhi. Cybercity Ebene, Mauritius. PAN- AABCJ8313K APPELLANT RESPONDENT Assessee represented by Sh. Ajay Vohra, Sr. Adv. Sh. Divyanshu Aggarwal, Adv. Department represented by Sh. Vizay B. Vassanta, CIT(DR) Sh. Vivek Vardhan, Sr. DR Date of hearing 07.06.2024 D…

ACIT Circle -2(1)(1) - International Taxation, New Delhi vs. Innways Venture Ltd, New Delhi

In the result, the appeal of the Revenue in ITA No

ITA 92/DEL/2020[2015-16]Status: DisposedITAT Delhi11 Oct 2023AY 2015-16

Bench: Shri Saktijit Dey & Shri N.K. Billaiya

For Appellant: Shri Ravi Sharma, AdvFor Respondent: Shri Vizay B. Vasanta, CIT-DR
Section 144CSection 144C(1)Section 144C(13)

…at there is no variation in the income as such. Therefore, recourse to the provisions of section 144C(1) of the Act was unwarranted making the final assessment order barred by limitation. 9. On identical facts, this Tribunal in the case of Super Brands, UK 147 Taxmann.com 323 has held as under: “In our understanding of the provisions of section 144C of the Act mentioned hereinabove, we are of the considered view that the Assessing Officer wrongly assumed jurisdiction u/s 144C of the Act when there is no variation in the income returned by the assessee. 23. Our view is supported by the decision of the co-ordi…

Super Brands Ltd. (UK) v. ADIT (147 Taxmann.com 323) — Cited in 3 Judgments | BharatTax