Teleperformance Global Services (P) Ltd. v. ACIT

DCIT-15(1)(2), MUMBAI vs. CARRON INVESTMENT PRIVATE LIMITED, MUMBAI

In the result, the appeal by the Revenue is dismissed

Bench: Shri Om Prakash Kantshri Sandeep Singh Karhail

…a Ltd. [2019] 107 taxmann.com 375/265 Taxman 515/416 ITR 613 (SC), as also in a decision of this Court in Teleperformance Global Services (P) Ltd. v Assistant Commissioner of Income Tax, Central Circle 25(1), New Delhi [2021] 127 taxmann.com 46/281 Taxman 331/435 ITR 725 (Bombay) Mr. Mistry relying on these decisions, would submit that it is an undisputed position that, in view of the Order passed by the National Company Law Tribunal, the scheme of amalgamation was approved, whereunder the Assessee - Uber India Research and Development Private Limited stood merged with the Petitioner, hence, the Assessee was a no…

ACIT CIRCLE 1(2)(1) , MUMBAI vs. M B PATIL CONSTRUCTION LIMITED , MUMBAI

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘D’ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI GAGAN GOYAL, ACCOUNTANT MEMBER ITA No.303/Mum/2023 (Assessment Year :2018-19) M/s. Patil Construction and Vs. Infrastructure Limited (M.B. Patil Constructions Limited since amalgamated) Flat No.02, Swadin Sadan 'C' Road Churchgate, Mumbai – 400 021 (Appellant) Deputy Commissioner of Income Tax-1(2)(1) Mumbai Aayakar Bhawan Mumbai Maharashtra (Respondent) PAN/GIR No.AAFCP4151P ITA No.98/Mum/2023 (Assessment Year :2018-19) Asst. Commissioner Vs. M/s. Patil Construction and Infrastructure Limited of Income Tax- 1(…

M/S M.B.PATIL CONSTRUCTIONS LIMITED,MUMBAI vs. INCOME TAX DEPARTMENT, NATIONAL FACELESS ASSESSMENT CENTRE, , DELHI

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘D’ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI GAGAN GOYAL, ACCOUNTANT MEMBER ITA No.303/Mum/2023 (Assessment Year :2018-19) M/s. Patil Construction and Vs. Deputy Infrastructure Limited (M.B. Patil Constructions Limited since amalgamated) Flat No.02, Swadin Sadan 'C' Road Churchgate, Mumbai – 400 021 (Appellant) Commissioner of Income Tax-1(2)(1) Mumbai Aayakar Bhawan Mumbai Maharashtra (Respondent) PAN/GIR No.AAFCP4151P .. ITA No.98/Mum/2023 (Assessment Year :2018-19) Asst. Commissioner Vs. M/s. Patil Construction and of Income Tax- 1(2)(1) Mumbai Aayakar…

M/S. SIEMENS HEALTHCARE DIAGNOSTICS LTD.,BARODA vs. THE ACIT.,CIRCLE-4,, BARODA

The appeals of the assessee are allowed

Bench: Shri B.R. Baskaran (Am) & Smt. Kavitha Rajagopal (Jm)

…e illegality, which cannot be cured under section 292B of the Act. In support of the above said proposition, the learned AR placed reliance on the decision rendered by Hon'ble Bombay High Court in the case of Teleperformance Global Services (P) Ltd. Vs. ACIT (435 ITR 725)(Bom) and also decision rendered by Hon'ble Supreme Court in the case of PCIT Vs. Maruti Suzuki India Ltd. (107 taxman.com 375). Accordingly learned AR submitted that the assessment order passed in the above said cases are liable to be quashed. 5. The Learned AR further submitted that the appeal filed by the assessee for A.Y. 2008-09 in ITA No.2…

PPG COATING INDIA P. LTD,MUMBAI vs. DCIT CIR 13(1)(1), MUMBAI

In the result, the appeal of the assessee is allowed

Bench: Shri Aby T. Varkey, Jm & Shri Amarjit Singh, Am आयकर अपील सं/ I.T.A. (Tp) No.2168/Mum/2017 (निर्धारण वर्ा / Assessment Year: 2012-13) Ppg Coatings India Pvt. बिधम/ Dcit, Circle-13(1)(1) Ltd. Mumbai Vs. (Now Merged With Ppg Asian Paints Pvt. Ltd.) The Centrium Phoenix Market City, Lbs, Marg, Kurla West, Mumbai- 400070. स्थधयी लेखध सं./जीआइआर सं./Pan/Gir No. : Aabcs4378K (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) Assessee By: Shri Percy Pardiwala Revenue By: Shri Samuel Pitta (Sr. Ar) सुनवाई की तारीख / Date Of Hearing: 02/05/2023 घोषणा की तारीख /Date Of Pronouncement: 16/06/2023 आदेश / O R D E R Per Aby T. Varkey, Jm: This Is An Appeal Preferred By The Assessee Against The Order Of The Assessing Officer Dated 25.01.2017 Pursuant To Dispute Resolution Panel (Drp)-02, Mumbai Passed 27.12.2016 Passed U/S 143(3) R.W.S. 144C(13) Of The Income Tax Act, 1961 (Hereinafter “The Act”). 2. At The Outset, The Ld. Senior Counsel For The Assessee Drew Our Attention To The Additional Grounds Of Appeal Raised By The Assessee, Which According To Him Is A Legal Issue & Which Need To Be Adjudicated First, Since If The Legal Issue Is Upheld Then, It Goes To The Root Of The Jurisdiction Of The Ao To Have Passed The Final Assessment Order. The Legal Issue Raised By Assessee Reads As Under;-

…he respondent while dismissing the Special Leave Petition for AY 2011-2012. In doing so, this Court has relied on the decision in Spice Enfotainment (supra).” 11. The Hon’ble Bombay High Court in the case of Teleperformance Global Services Pvt. Ltd. Vs. ACIT, 435 ITR 725 (Bom) held that the assessment order passed against non-existing company was null in the eyes of law. And further held that such defect cannot be treated as a procedural defect and cannot be cured and mere participation of an assessee in the assessment proceedings has not effect as there is no estoppel against law and held as under: - “22. The Su…