Texmo Precision Casting UK Ltd. v. CIT(International Taxation)

138 Taxmann.com 566High Court2022#3445 most cited

What is Texmo Precision Casting UK Ltd. v. CIT(International Taxation) authority for?

When considering a challenge to a Section 263 order under Article 226, the High Court's scope of review is limited, particularly regarding pleas like the non-mention of DIN. The assessee is generally left to pursue statutory remedies.

34

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2022 to 2024.

Also referred to as

Texmo Precision Casting UK Ltd. v. CIT · Section 263 · DIN · Article 226 · writ jurisdiction · High Court · statutory remedies · judicial review

Issues it is cited on

section 5(8)closely held companyaccumulated profitssection 292bbsection 282section 292bsection 292section 119satisfaction notesection 29chief commissionersection 133

Judgments citing Texmo Precision Casting UK Ltd. v. CIT(International Taxation)

Deepak Kumar, Ghaziabad (U.P) vs. Dy. CIT, Central Circle Gzbd U.P, Uttar Pradesh

ITA 1511/DEL/2021[2016-2017]Status: DisposedITAT Delhi29 Dec 2023AY 2016-2017

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

For Appellant: Dr.Rakesh Kumar, Sh.Somil Agarwal&For Respondent: Ms Sapna Bhatia, CIT-DR
Section 119Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : H : NEW DELHI BEFORE SHRI G.S. PANNU, HON’BLE VICE PRESIDENT AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER ITAs No.1507 to 1512/Del/2021 Assessment Years: 2012-13 to 17 to 2017-18 Deepak Kumar, Vs DCIT, D-17, 3rd Floor, RDC, Raj Nagar, Central Circle, Ghaziabad, Ghaziabad. Uttar Pradesh – 201 201. PAN: AMFPK9848P ITAs No.1493 to 1497/Del/2021 Assessment Years: 2012-13 to 2015-16 & 2018-19 DCIT, Vs. Deepak Kumar, D-17, 3rd Floor, RDC, Raj Central Circle, Ghaziabad. Nagar, Ghaziabad, Uttar Pradesh – 201 201. PAN: AMFPK9848P (Appellant) (Respondent) Assessee by : Dr.…

Deepak Kumar, Ghaziabad (U.P) vs. Dy. CIT, Central Circle Gzbd U.P, Uttar Pradesh

ITA 1510/DEL/2021[2015-2016]Status: DisposedITAT Delhi29 Dec 2023AY 2015-2016

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

For Appellant: Dr.Rakesh Kumar, Sh.Somil Agarwal&For Respondent: Ms Sapna Bhatia, CIT-DR
Section 119Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : H : NEW DELHI BEFORE SHRI G.S. PANNU, HON’BLE VICE PRESIDENT AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER ITAs No.1507 to 1512/Del/2021 Assessment Years: 2012-13 to 17 to 2017-18 Deepak Kumar, Vs DCIT, D-17, 3rd Floor, RDC, Raj Nagar, Central Circle, Ghaziabad, Ghaziabad. Uttar Pradesh – 201 201. PAN: AMFPK9848P ITAs No.1493 to 1497/Del/2021 Assessment Years: 2012-13 to 2015-16 & 2018-19 DCIT, Vs. Deepak Kumar, D-17, 3rd Floor, RDC, Raj Central Circle, Ghaziabad. Nagar, Ghaziabad, Uttar Pradesh – 201 201. PAN: AMFPK9848P (Appellant) (Respondent) Assessee by : Dr.…

Deepak Kumar, Ghaziabad (U.P) vs. Dy. CIT, Central Circle Gzbd U.P, Uttar Pradesh

ITA 1509/DEL/2021[2014-2015]Status: DisposedITAT Delhi29 Dec 2023AY 2014-2015

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

For Appellant: Dr.Rakesh Kumar, Sh.Somil Agarwal&For Respondent: Ms Sapna Bhatia, CIT-DR
Section 119Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : H : NEW DELHI BEFORE SHRI G.S. PANNU, HON’BLE VICE PRESIDENT AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER ITAs No.1507 to 1512/Del/2021 Assessment Years: 2012-13 to 17 to 2017-18 Deepak Kumar, Vs DCIT, D-17, 3rd Floor, RDC, Raj Nagar, Central Circle, Ghaziabad, Ghaziabad. Uttar Pradesh – 201 201. PAN: AMFPK9848P ITAs No.1493 to 1497/Del/2021 Assessment Years: 2012-13 to 2015-16 & 2018-19 DCIT, Vs. Deepak Kumar, D-17, 3rd Floor, RDC, Raj Central Circle, Ghaziabad. Nagar, Ghaziabad, Uttar Pradesh – 201 201. PAN: AMFPK9848P (Appellant) (Respondent) Assessee by : Dr.…

Deepak Kumar, Ghaziabad (U.P) vs. Dy. CIT, Central Circle Gzbd U.P, Uttar Pradesh

ITA 1508/DEL/2021[2013-2014]Status: DisposedITAT Delhi29 Dec 2023AY 2013-2014

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

For Appellant: Dr.Rakesh Kumar, Sh.Somil Agarwal&For Respondent: Ms Sapna Bhatia, CIT-DR
Section 119Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : H : NEW DELHI BEFORE SHRI G.S. PANNU, HON’BLE VICE PRESIDENT AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER ITAs No.1507 to 1512/Del/2021 Assessment Years: 2012-13 to 17 to 2017-18 Deepak Kumar, Vs DCIT, D-17, 3rd Floor, RDC, Raj Nagar, Central Circle, Ghaziabad, Ghaziabad. Uttar Pradesh – 201 201. PAN: AMFPK9848P ITAs No.1493 to 1497/Del/2021 Assessment Years: 2012-13 to 2015-16 & 2018-19 DCIT, Vs. Deepak Kumar, D-17, 3rd Floor, RDC, Raj Central Circle, Ghaziabad. Nagar, Ghaziabad, Uttar Pradesh – 201 201. PAN: AMFPK9848P (Appellant) (Respondent) Assessee by : Dr.…

Deepak Kumar, Ghaziabad (U.P) vs. Dy. CIT, Central Circle Gzbd U.P, Uttar Pradesh

ITA 1507/DEL/2021[2012-2013]Status: DisposedITAT Delhi29 Dec 2023AY 2012-2013

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

For Appellant: Dr.Rakesh Kumar, Sh.Somil Agarwal&For Respondent: Ms Sapna Bhatia, CIT-DR
Section 119Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : H : NEW DELHI BEFORE SHRI G.S. PANNU, HON’BLE VICE PRESIDENT AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER ITAs No.1507 to 1512/Del/2021 Assessment Years: 2012-13 to 17 to 2017-18 Deepak Kumar, Vs DCIT, D-17, 3rd Floor, RDC, Raj Nagar, Central Circle, Ghaziabad, Ghaziabad. Uttar Pradesh – 201 201. PAN: AMFPK9848P ITAs No.1493 to 1497/Del/2021 Assessment Years: 2012-13 to 2015-16 & 2018-19 DCIT, Vs. Deepak Kumar, D-17, 3rd Floor, RDC, Raj Central Circle, Ghaziabad. Nagar, Ghaziabad, Uttar Pradesh – 201 201. PAN: AMFPK9848P (Appellant) (Respondent) Assessee by : Dr.…

DCIT, CC, Ghaziabad vs. Deepak Kumar, Ghaziabad

ITA 1497/DEL/2021[2018-19]Status: DisposedITAT Delhi29 Dec 2023AY 2018-19

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

For Appellant: Dr.Rakesh Kumar, Sh.Somil Agarwal&For Respondent: Ms Sapna Bhatia, CIT-DR
Section 119Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : H : NEW DELHI BEFORE SHRI G.S. PANNU, HON’BLE VICE PRESIDENT AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER ITAs No.1507 to 1512/Del/2021 Assessment Years: 2012-13 to 17 to 2017-18 Deepak Kumar, Vs DCIT, D-17, 3rd Floor, RDC, Raj Nagar, Central Circle, Ghaziabad, Ghaziabad. Uttar Pradesh – 201 201. PAN: AMFPK9848P ITAs No.1493 to 1497/Del/2021 Assessment Years: 2012-13 to 2015-16 & 2018-19 DCIT, Vs. Deepak Kumar, D-17, 3rd Floor, RDC, Raj Central Circle, Ghaziabad. Nagar, Ghaziabad, Uttar Pradesh – 201 201. PAN: AMFPK9848P (Appellant) (Respondent) Assessee by : Dr.…

DCIT, CC, Ghaziabad vs. Deepak Kumar, Ghaziabad

ITA 1496/DEL/2021[2015-16]Status: DisposedITAT Delhi29 Dec 2023AY 2015-16

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

For Appellant: Dr.Rakesh Kumar, Sh.Somil Agarwal&For Respondent: Ms Sapna Bhatia, CIT-DR
Section 119Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : H : NEW DELHI BEFORE SHRI G.S. PANNU, HON’BLE VICE PRESIDENT AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER ITAs No.1507 to 1512/Del/2021 Assessment Years: 2012-13 to 17 to 2017-18 Deepak Kumar, Vs DCIT, D-17, 3rd Floor, RDC, Raj Nagar, Central Circle, Ghaziabad, Ghaziabad. Uttar Pradesh – 201 201. PAN: AMFPK9848P ITAs No.1493 to 1497/Del/2021 Assessment Years: 2012-13 to 2015-16 & 2018-19 DCIT, Vs. Deepak Kumar, D-17, 3rd Floor, RDC, Raj Central Circle, Ghaziabad. Nagar, Ghaziabad, Uttar Pradesh – 201 201. PAN: AMFPK9848P (Appellant) (Respondent) Assessee by : Dr.…

DCIT, CC, Ghaziabad vs. Deepak Kumar, Ghaziabad

ITA 1495/DEL/2021[2014-15]Status: DisposedITAT Delhi29 Dec 2023AY 2014-15

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

For Appellant: Dr.Rakesh Kumar, Sh.Somil Agarwal&For Respondent: Ms Sapna Bhatia, CIT-DR
Section 119Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : H : NEW DELHI BEFORE SHRI G.S. PANNU, HON’BLE VICE PRESIDENT AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER ITAs No.1507 to 1512/Del/2021 Assessment Years: 2012-13 to 17 to 2017-18 Deepak Kumar, Vs DCIT, D-17, 3rd Floor, RDC, Raj Nagar, Central Circle, Ghaziabad, Ghaziabad. Uttar Pradesh – 201 201. PAN: AMFPK9848P ITAs No.1493 to 1497/Del/2021 Assessment Years: 2012-13 to 2015-16 & 2018-19 DCIT, Vs. Deepak Kumar, D-17, 3rd Floor, RDC, Raj Central Circle, Ghaziabad. Nagar, Ghaziabad, Uttar Pradesh – 201 201. PAN: AMFPK9848P (Appellant) (Respondent) Assessee by : Dr.…

DCIT, CC, Ghaziabad vs. Deepak Kumar, Ghaziabad

ITA 1494/DEL/2021[2013-14]Status: DisposedITAT Delhi29 Dec 2023AY 2013-14

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

For Appellant: Dr.Rakesh Kumar, Sh.Somil Agarwal&For Respondent: Ms Sapna Bhatia, CIT-DR
Section 119Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : H : NEW DELHI BEFORE SHRI G.S. PANNU, HON’BLE VICE PRESIDENT AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER ITAs No.1507 to 1512/Del/2021 Assessment Years: 2012-13 to 17 to 2017-18 Deepak Kumar, Vs DCIT, D-17, 3rd Floor, RDC, Raj Nagar, Central Circle, Ghaziabad, Ghaziabad. Uttar Pradesh – 201 201. PAN: AMFPK9848P ITAs No.1493 to 1497/Del/2021 Assessment Years: 2012-13 to 2015-16 & 2018-19 DCIT, Vs. Deepak Kumar, D-17, 3rd Floor, RDC, Raj Central Circle, Ghaziabad. Nagar, Ghaziabad, Uttar Pradesh – 201 201. PAN: AMFPK9848P (Appellant) (Respondent) Assessee by : Dr.…

DCIT, CC, Ghaziabad vs. Deepak Kumar, Ghaziabad

ITA 1493/DEL/2021[2012-13]Status: DisposedITAT Delhi29 Dec 2023AY 2012-13

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

For Appellant: Dr.Rakesh Kumar, Sh.Somil Agarwal&For Respondent: Ms Sapna Bhatia, CIT-DR
Section 119Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : H : NEW DELHI BEFORE SHRI G.S. PANNU, HON’BLE VICE PRESIDENT AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER ITAs No.1507 to 1512/Del/2021 Assessment Years: 2012-13 to 17 to 2017-18 Deepak Kumar, Vs DCIT, D-17, 3rd Floor, RDC, Raj Nagar, Central Circle, Ghaziabad, Ghaziabad. Uttar Pradesh – 201 201. PAN: AMFPK9848P ITAs No.1493 to 1497/Del/2021 Assessment Years: 2012-13 to 2015-16 & 2018-19 DCIT, Vs. Deepak Kumar, D-17, 3rd Floor, RDC, Raj Central Circle, Ghaziabad. Nagar, Ghaziabad, Uttar Pradesh – 201 201. PAN: AMFPK9848P (Appellant) (Respondent) Assessee by : Dr.…

Vertiv Energy Pvt. Ltd( Formerly Known As Emerson Network Power India Pvt. Ltd, Mumbai vs. Pr. CIT -1, Thane

ITA 790/MUM/2022[2018-19]Status: DisposedITAT Mumbai20 Feb 2023AY 2018-19

Bench: Shri Kuldip Singh, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble & & Vertiv Energy Private Limited V. Pcit-1 (Formerly Known As Emerson B Wing Ashar It Park, 6Th Floor Road No. 16Z Wagle Industrial Estate Network Power India Pvt. Ltd) Thane (W) - 400604 Plot No. 20, Road No. 19 Wagle Ind. Estate, Thane (W)-400604. Pan: Aaact4033H (Appellant) (Respondent) Assessee Represented By : Dhanesh Bafna, Chandni Shah & Riddhi Maru Department Represented By : Shri Nimesh Yadav

Section 143(3)Section 263Section 47

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “F”, MUMBAI BEFORE SHRI KULDIP SINGH, HON'BLE JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER & & Vertiv Energy Private Limited v. PCIT-1 (formerly known as Emerson B Wing Ashar IT Park, 6th Floor Road No. 16Z Wagle Industrial Estate Network Power India Pvt. Ltd) Thane (W) - 400604 Plot No. 20, Road No. 19 Wagle Ind. Estate, Thane (W)-400604. PAN: AAACT4033H (Appellant) (Respondent) Assessee Represented by : Dhanesh Bafna, Chandni Shah & Riddhi Maru Department Represented by : Shri Nimesh Yadav Date of Hearing : 01.12.2022 Date of Pronounceme…

Vertiv Energy Pvt. Ltd (Formerly Known As Emerson Network Power (India) P. Ltd., Thane (W) vs. Pr. Comm of Income Tax -1, Thane

ITA 789/MUM/2022[2017-18]Status: DisposedITAT Mumbai20 Feb 2023AY 2017-18

Bench: Shri Kuldip Singh, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble & & Vertiv Energy Private Limited V. Pcit-1 (Formerly Known As Emerson B Wing Ashar It Park, 6Th Floor Road No. 16Z Wagle Industrial Estate Network Power India Pvt. Ltd) Thane (W) - 400604 Plot No. 20, Road No. 19 Wagle Ind. Estate, Thane (W)-400604. Pan: Aaact4033H (Appellant) (Respondent) Assessee Represented By : Dhanesh Bafna, Chandni Shah & Riddhi Maru Department Represented By : Shri Nimesh Yadav

Section 143(3)Section 263Section 47

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “F”, MUMBAI BEFORE SHRI KULDIP SINGH, HON'BLE JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER & & Vertiv Energy Private Limited v. PCIT-1 (formerly known as Emerson B Wing Ashar IT Park, 6th Floor Road No. 16Z Wagle Industrial Estate Network Power India Pvt. Ltd) Thane (W) - 400604 Plot No. 20, Road No. 19 Wagle Ind. Estate, Thane (W)-400604. PAN: AAACT4033H (Appellant) (Respondent) Assessee Represented by : Dhanesh Bafna, Chandni Shah & Riddhi Maru Department Represented by : Shri Nimesh Yadav Date of Hearing : 01.12.2022 Date of Pronounceme…

M/S. Vertiv Energy Pvt. Ltd(Formerly Known As Emerson Network Power India Pvt. Ltd, Mumbai vs. Pr. CIT -1, Thane

ITA 788/MUM/2022[2016-17]Status: DisposedITAT Mumbai20 Feb 2023AY 2016-17

Bench: Shri Kuldip Singh, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble & & Vertiv Energy Private Limited V. Pcit-1 (Formerly Known As Emerson B Wing Ashar It Park, 6Th Floor Road No. 16Z Wagle Industrial Estate Network Power India Pvt. Ltd) Thane (W) - 400604 Plot No. 20, Road No. 19 Wagle Ind. Estate, Thane (W)-400604. Pan: Aaact4033H (Appellant) (Respondent) Assessee Represented By : Dhanesh Bafna, Chandni Shah & Riddhi Maru Department Represented By : Shri Nimesh Yadav

Section 143(3)Section 263Section 47

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “F”, MUMBAI BEFORE SHRI KULDIP SINGH, HON'BLE JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER & & Vertiv Energy Private Limited v. PCIT-1 (formerly known as Emerson B Wing Ashar IT Park, 6th Floor Road No. 16Z Wagle Industrial Estate Network Power India Pvt. Ltd) Thane (W) - 400604 Plot No. 20, Road No. 19 Wagle Ind. Estate, Thane (W)-400604. PAN: AAACT4033H (Appellant) (Respondent) Assessee Represented by : Dhanesh Bafna, Chandni Shah & Riddhi Maru Department Represented by : Shri Nimesh Yadav Date of Hearing : 01.12.2022 Date of Pronounceme…

Bic Cello (India) P. Ltd. (Bic India) (As Seccessor to Bic Cello Exports P.Ltd.), Mumbai vs. Pr. CIT (Central)-3, Mumbai

In the result, appeal of the assessee is partly allowed for statistical purposes

ITA 777/MUM/2021[2015-16]Status: DisposedITAT Mumbai09 Nov 2022AY 2015-16

Bench: Shri Amit Shukla, Jm & Shri Prashant Maharishi, Am Bic Cello (India) P. Ltd. (As Successor To Bic Cello Pr.Cit(Central)-3 Exports P.Ltd) Room No-1991, 19Thfloor, G-1,701/702, Lotus Air India Building, Nariman Vs. Corporate Park, Jaicoach W Point, Mumbai-400 021 E Highway, Goregaon East, Mumbai- 400 063 (Appellant) (Respondent) Pan No. Aaccc9698R Assessee By : Shri. Dhanesh Bafana & Ms. Hirali Desai. Revenue By : Dr. Mahesh Akhade, Cit Dr. Date Of Hearing: 11.08.2022 Date Of Pronouncement: 09-11-2022

For Appellant: Shri. Dhanesh Bafana, & MsFor Respondent: Dr. Mahesh Akhade, CIT DR
Section 143(3)Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI AMIT SHUKLA, JM AND SHRI PRASHANT MAHARISHI, AM Bic Cello (India) P. Ltd. (As Successor to Bic Cello PR.CIT(CENTRAL)-3 Exports P.Ltd) Room No-1991, 19THFloor, G-1,701/702, Lotus Air India Building, Nariman Vs. Corporate Park, Jaicoach W Point, Mumbai-400 021 E Highway, Goregaon East, Mumbai- 400 063 (Appellant) (Respondent) PAN No. AACCC9698R Assessee by : Shri. Dhanesh Bafana, & Ms. Hirali Desai. Revenue by : Dr. Mahesh Akhade, CIT DR. Date of hearing: 11.08.2022 Date of pronouncement: 09-11-2022 O R D E R PER PRASHANT MAHARISHI, AM: 1. This…

Texmo Precision Casting UK Ltd. v. CIT(International Taxation) (138 Taxmann.com 566) — Cited in 34 Judgments | BharatTax