Section 178 of the Income Tax Act

Income-tax Act, 2025: s.322

Section 178 of the Income-tax Act, 1961 corresponds to section 322 (Company in liquidation) of the Income-tax Act, 2025.

Read section 322 of the 2025 Act

Correspondence checked against the ICAI tabular mapping of the two Acts and the BharatTax.co section commentary.

54 judgments on BharatTax turn on Section 178.

Judgments on Section 178

Bansal Oil Mill Ltd., Jaipur vs. ACIT, Circle-4, Jaipur

16. As a result, this appeal is hereby allowed on the above said technical legal ground of non-communication of reasons for reopening, to the assessee, and impugned order passed by the ld

ITA 1252/JPR/2024[2009-10]Status: DisposedITAT Jaipur17 Mar 2025AY 2009-10

Bench: SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)

For Appellant: Shri P.C. Parwal, CAFor Respondent: Shri Anup Singh, Addl. CIT
Section 131Section 142(1)Section 143(2)Section 147Section 148Section 68

Gigeo Construction Co. Pvt. Ltd., Nagpur vs. ACIT, Central Circle- 1(3), Nagpur

In the result, appeal filed by the assessee for the A

ITA 97/NAG/2017[2003-04]Status: DisposedITAT Nagpur09 Sept 2024AY 2003-04

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Manoj G. Moryani a/wFor Respondent: Shri Kailash C. Kanojiya
Section 40Section 40A(3)

Dy. C.I.T. Central Cir.-1(3), Nagpur vs. M/S Gigeo Construction Co.Pvt. Ltd, Nagpur

In the result, appeal filed by the assessee for the A

ITA 488/NAG/2016[2009-10]Status: DisposedITAT Nagpur09 Sept 2024AY 2009-10

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Manoj G. Moryani a/wFor Respondent: Shri Kailash C. Kanojiya
Section 40Section 40A(3)

Dy. C.I.T. Central Cir.-1(3), Nagpur vs. M/S Gigeo Construction Co.Pvt. Ltd, Nagpur

In the result, appeal filed by the assessee for the A

ITA 486/NAG/2016[2007-08]Status: DisposedITAT Nagpur09 Sept 2024AY 2007-08

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Manoj G. Moryani a/wFor Respondent: Shri Kailash C. Kanojiya
Section 40Section 40A(3)

DCIT, Circle - 8(1), Kolkata vs. M/S. Pks Limited, Kolkata

In the result, the appeal is dismissed

ITA 1801/KOL/2018[2011-12]Status: DisposedITAT Kolkata09 Aug 2024AY 2011-12

Bench: Sri Rajpal Yadav, Vice- & Sri Sanjay Awasthi

Section 147Section 148Section 33Section 7

DCIT, Circle - 8(1), Kolkata vs. M/S. Pks Limited, Kolkata

In the result, the appeal is dismissed

ITA 1141/KOL/2018[2010-11]Status: DisposedITAT Kolkata09 Aug 2024AY 2010-11

Bench: Sri Rajpal Yadav, Vice- & Sri Sanjay Awasthi

Section 147Section 148Section 33Section 7

DCIT, Circle - 8(1), Kolkata vs. M/S. Pks Limited, Kolkata

In the result, the appeal is dismissed

ITA 1140/KOL/2018[2009-10]Status: DisposedITAT Kolkata09 Aug 2024AY 2009-10

Bench: Sri Rajpal Yadav, Vice- & Sri Sanjay Awasthi

Section 147Section 148Section 33Section 7

DCIT, Circle - 8(1), Kolkata vs. M/S. Pks Limited, Kolkata

In the result, the appeal is dismissed

ITA 1139/KOL/2018[2008-09]Status: DisposedITAT Kolkata09 Aug 2024AY 2008-09

Bench: Sri Rajpal Yadav, Vice- & Sri Sanjay Awasthi

Section 147Section 148Section 33Section 7

Indian Analytical Instruments Association, Powai vs. CPC Or ITO (E), Ward 1(3) Mumbai, Piramal Chamber

In the result, appeal of the assessee is dismissed

ITA 640/MUM/2024[2021-22]Status: DisposedITAT Mumbai28 Jun 2024AY 2021-22

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI RATNESH NANDAN SAHAY (Accountant Member)

Section 11Section 119(2)(b)Section 12ASection 139(4)Section 143(1)Section 29

M/S. Treasure World Developers Pvt. Ltd., Indore vs. The ACIT 2(1), Indore

In the result both the Cross Appeals are dismissed

ITA 398/IND/2014[2009-10]Status: DisposedITAT Indore27 Jun 2024AY 2009-10

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanim/S. Treasure World Acit 4(1), बनाम/ Developers Pvt. Ltd, Indore Vs. Through Office Of The Official Liquidator, High Court Of Bombay, Bank Of India Building, 5Th Floor, M.G. Road, Indore (Pan: Abopb0352F ) (Assessee/Appellant) (Revenue/Respondent) Acit 4(1), M/S. Treasure World बनाम/ Indore Developers Pvt. Ltd, Vs. Through Office Of The Official Liquidator, High Court Of Bombay, Bank Of India Building, 5Th Floor, M.G. Road, Indore (Pan: Abopb0352F ) (Revenue/Appellant) (Assessee/Respondent)

Section 14ASection 178

Industrial Dev.Bank of India Through Stressed Assets Stabilisation Fund Constituted by the Govt. of vs. Superintendent of Central Excise and Customs

Appeal is allowed and the impugned judgment dated 26th

C.A. No.-002568-002568 - 2013Supreme Court18 Aug 2023

Bench: HON'BLE THE CHIEF JUSTICE

Section 142Section 447Section 456Section 468Section 47Section 529ASection 59(1)Section 72Section 72(2)

Nippon Alloys Limited, Kolkata vs. D.C.I.T., Circle-3(1), Kolkata

In the result, the appeal of the assessee stands dismissed

ITA 2598/KOL/2019[2015-16]Status: DisposedITAT Kolkata10 Aug 2023AY 2015-16

Bench: Shri Sanjay Garg & Dr. Manish Boradi.T.A No.2598/Kol/2019 Assessment Year: 2015-16 Nippon Alloys Ltd………………...................................................……Appellant 23A, N.S. Road, 7Th Floor, Room No.31, Kolkata-700001. [Pan: Aabcn1555D] Vs. Dcit, Circle-3(1), Kolkata..............................……........……...…..…..Respondent Appearances By: None Appeared On Behalf Of The Appellant. Shri Sunil Kr. Agrawal, Cit-Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : August 09, 2023 Date Of Pronouncing The Order : August 10, 2023 आदेश / Order संजय गग", "या"यक सद"य "वारा / Per Sanjay Garg: The Present Appeal Has Been Preferred By The Assessee Agitating Against The Additions Made By The Assessing Officer In The Order Dated 19.10.2019 Passed U/S 143(3)/92Ca(3) R.W.S 144C(5) Of The Income Tax Act (Hereinafter Referred To As The ‘Act’). 2. Earlier, Shri Manish Tiwari, Fca, Had Appeared On Behalf Of The Assessee On Various Dates. On 27.07.2022, Shri Manish Tiwari, Fca, Counsel For The Assessee, Submitted That The Assessee Company Has Gone Into Official Liquidation & Official Liquidator Has Been Appointed. Therefore, Vide Order Dated 27.07.2022, It Was Directed To Issue Fresh Notice To Shri Subodh Kr. Agarwal, Official Liquidator & The Case Was

Section 14Section 143(3)Section 178(6)

Kuber Mutual Benefit Ltd., Meerut vs. ACIT, Circle-5(1), New Delhi

ITA 944/DEL/2018[1997-98]Status: DisposedITAT Delhi06 Jun 2023AY 1997-98

Bench: Sh. N.K.Billaiya & Sh.Anubhav Sharma

Section 178

ACIT, Circle- 14(2), New Delhi vs. Kuber Mutual Benefits Ltd., Delhi

ITA 1629/DEL/2018[1997-98]Status: DisposedITAT Delhi06 Jun 2023AY 1997-98

Bench: Sh. N.K.Billaiya & Sh.Anubhav Sharma

Section 178

DCIT, Chennai vs. Thiru Arooran Sugars Ltd., Chennai

In the result, appeal filed by the Revenue is dismissed

ITA 1892/CHNY/2019[2008-09]Status: DisposedITAT Chennai31 Mar 2023AY 2008-09

Bench: Shri V. Durga Rao, Hon’Ble & Shri Manjunatha. G, Hon’Bleआयकर अपील सं./Ita No.1892/Chny/2019 & Cross-Objection No.92/Chny/2019 िनधा"रण वष" /Assessment Year: 2008-09 The Dy. Commissioner – V. M/S.Thiru Arooran- Of Income Tax, Sugars Ltd., No.112, Eldorado, 5Th Floor, Corporate Circle-3(1), Chennai. Nungambakkam High Road, Chennai-600 034. [Pan: Aaact 2382 B] (अपीलाथ"/Appellant) (""यथ"/Respondent/Cross- Objector) Department By : Mr.D.Hema Bhupal, Jcit Assessee By : Mr.Kiran Dhanateja, Ca सुनवाई क" तारीख/Date Of Hearing : 09.03.2023 घोषणा क" तारीख /Date Of Pronouncement : 31.03.2023

For Appellant: Mr.Kiran Dhanateja, CAFor Respondent: Mr.D.Hema Bhupal, JCIT
Section 132(4)Section 143(3)Section 230(1)Section 238Section 69A

M/S. Gujarat Nre Coke Limited, Kolkata vs. DCIT, Circle - 8(1), Kolkata

In the result, appeals filed by the Revenue and by the Assessee are dismissed

ITA 203/KOL/2018[2013-14]Status: DisposedITAT Kolkata28 Feb 2023AY 2013-14

Bench: Shri Rajpal Yadav & Shri Girish Agrawalassessment Year: 2013-14

For Appellant: N o n eFor Respondent: Shri G. Hukugha Sema, CIT
Section 10Section 143(3)Section 144C(3)Section 178Section 238Section 33Section 33(5)Section 7

Vasan Health Care Private Limited, Chennai vs. ACIT, CC-2(1), Chennai

In the result, appeals filed by the Revenue and Assessee are dismissed

ITA 266/CHNY/2021[2016-17]Status: FixedITAT Chennai28 Nov 2022AY 2016-17

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकर अपील सं./ Ita No.260/Chny/2021 (िनधा"रण वष" / Assessment Year: 2010-11) & आयकर अपील सं./ Ita No.261/Chny/2021 (िनधा"रण वष" / Assessment Year: 2011-12) & आयकर अपील सं./ Ita No.262/Chny/2021 (िनधा"रण वष" / Assessment Year: 2012-13) & आयकर अपील सं./ Ita No.263/Chny/2021 (िनधा"रण वष" / Assessment Year: 2013-14) & आयकर अपील सं./ Ita No.264/Chny/2021 (िनधा"रण वष" / Assessment Year: 2014-15) & आयकर अपील सं./ Ita No.265/Chny/2021 (िनधा"रण वष" / Assessment Year: 2015-16) & आयकर अपील सं./ Ita No.266/Chny/2021 (िनधा"रण वष" / Assessment Year: 2016-17) Vasan Health Care Private Ltd. Acit-Cc 2(1) बनाम Flat No.5, Ff, Door No.10/12 Chennai Anu Shanthi Apartment, 4Th Cross Street / Vs. Cit Colony, Mylapore, Chennai - 600004 "थायी लेखा सं./जीआइ आर सं./Pan/Gir No. Aaccv-7028-E (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ" की ओरसे/ Appellant By : Shri Vijay J. Reddy (Ca)-Ld. Ar ""थ" की ओरसे/Respondent By : Shri R. Mohan Reddy (Cit)- Ld. Dr सुनवाई की तारीख/Date Of Hearing : 28.11.2022 घोषणा की तारीख /Date Of Pronouncement : 28.11.2022

For Appellant: Shri Vijay J. Reddy (CA)-Ld. ARFor Respondent: Shri R. Mohan Reddy (CIT)- Ld. DR
Section 14Section 178(6)Section 238Section 31

Vasan Health Care Private Limited, Chennai vs. ACIT-CC 2(1), Chennai

In the result, appeals filed by the Revenue and Assessee are dismissed

ITA 265/CHNY/2021[AACCV7028E]Status: FixedITAT Chennai28 Nov 2022

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकर अपील सं./ Ita No.260/Chny/2021 (िनधा"रण वष" / Assessment Year: 2010-11) & आयकर अपील सं./ Ita No.261/Chny/2021 (िनधा"रण वष" / Assessment Year: 2011-12) & आयकर अपील सं./ Ita No.262/Chny/2021 (िनधा"रण वष" / Assessment Year: 2012-13) & आयकर अपील सं./ Ita No.263/Chny/2021 (िनधा"रण वष" / Assessment Year: 2013-14) & आयकर अपील सं./ Ita No.264/Chny/2021 (िनधा"रण वष" / Assessment Year: 2014-15) & आयकर अपील सं./ Ita No.265/Chny/2021 (िनधा"रण वष" / Assessment Year: 2015-16) & आयकर अपील सं./ Ita No.266/Chny/2021 (िनधा"रण वष" / Assessment Year: 2016-17) Vasan Health Care Private Ltd. Acit-Cc 2(1) बनाम Flat No.5, Ff, Door No.10/12 Chennai Anu Shanthi Apartment, 4Th Cross Street / Vs. Cit Colony, Mylapore, Chennai - 600004 "थायी लेखा सं./जीआइ आर सं./Pan/Gir No. Aaccv-7028-E (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ" की ओरसे/ Appellant By : Shri Vijay J. Reddy (Ca)-Ld. Ar ""थ" की ओरसे/Respondent By : Shri R. Mohan Reddy (Cit)- Ld. Dr सुनवाई की तारीख/Date Of Hearing : 28.11.2022 घोषणा की तारीख /Date Of Pronouncement : 28.11.2022

For Appellant: Shri Vijay J. Reddy (CA)-Ld. ARFor Respondent: Shri R. Mohan Reddy (CIT)- Ld. DR
Section 14Section 178(6)Section 238Section 31

Vasan Health Care Private Limited, Chennai vs. ACIT, CC-2(1), Chennai

In the result, appeals filed by the Revenue and Assessee are dismissed

ITA 264/CHNY/2021[2014-15]Status: FixedITAT Chennai28 Nov 2022AY 2014-15

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकर अपील सं./ Ita No.260/Chny/2021 (िनधा"रण वष" / Assessment Year: 2010-11) & आयकर अपील सं./ Ita No.261/Chny/2021 (िनधा"रण वष" / Assessment Year: 2011-12) & आयकर अपील सं./ Ita No.262/Chny/2021 (िनधा"रण वष" / Assessment Year: 2012-13) & आयकर अपील सं./ Ita No.263/Chny/2021 (िनधा"रण वष" / Assessment Year: 2013-14) & आयकर अपील सं./ Ita No.264/Chny/2021 (िनधा"रण वष" / Assessment Year: 2014-15) & आयकर अपील सं./ Ita No.265/Chny/2021 (िनधा"रण वष" / Assessment Year: 2015-16) & आयकर अपील सं./ Ita No.266/Chny/2021 (िनधा"रण वष" / Assessment Year: 2016-17) Vasan Health Care Private Ltd. Acit-Cc 2(1) बनाम Flat No.5, Ff, Door No.10/12 Chennai Anu Shanthi Apartment, 4Th Cross Street / Vs. Cit Colony, Mylapore, Chennai - 600004 "थायी लेखा सं./जीआइ आर सं./Pan/Gir No. Aaccv-7028-E (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ" की ओरसे/ Appellant By : Shri Vijay J. Reddy (Ca)-Ld. Ar ""थ" की ओरसे/Respondent By : Shri R. Mohan Reddy (Cit)- Ld. Dr सुनवाई की तारीख/Date Of Hearing : 28.11.2022 घोषणा की तारीख /Date Of Pronouncement : 28.11.2022

For Appellant: Shri Vijay J. Reddy (CA)-Ld. ARFor Respondent: Shri R. Mohan Reddy (CIT)- Ld. DR
Section 14Section 178(6)Section 238Section 31

Vasan Health Care P Ltd, Chennai vs. CIT(A)-18, Chennai

In the result, appeals filed by the Revenue and Assessee are dismissed

ITA 263/CHNY/2021[2013-14]Status: FixedITAT Chennai28 Nov 2022AY 2013-14

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकर अपील सं./ Ita No.260/Chny/2021 (िनधा"रण वष" / Assessment Year: 2010-11) & आयकर अपील सं./ Ita No.261/Chny/2021 (िनधा"रण वष" / Assessment Year: 2011-12) & आयकर अपील सं./ Ita No.262/Chny/2021 (िनधा"रण वष" / Assessment Year: 2012-13) & आयकर अपील सं./ Ita No.263/Chny/2021 (िनधा"रण वष" / Assessment Year: 2013-14) & आयकर अपील सं./ Ita No.264/Chny/2021 (िनधा"रण वष" / Assessment Year: 2014-15) & आयकर अपील सं./ Ita No.265/Chny/2021 (िनधा"रण वष" / Assessment Year: 2015-16) & आयकर अपील सं./ Ita No.266/Chny/2021 (िनधा"रण वष" / Assessment Year: 2016-17) Vasan Health Care Private Ltd. Acit-Cc 2(1) बनाम Flat No.5, Ff, Door No.10/12 Chennai Anu Shanthi Apartment, 4Th Cross Street / Vs. Cit Colony, Mylapore, Chennai - 600004 "थायी लेखा सं./जीआइ आर सं./Pan/Gir No. Aaccv-7028-E (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ" की ओरसे/ Appellant By : Shri Vijay J. Reddy (Ca)-Ld. Ar ""थ" की ओरसे/Respondent By : Shri R. Mohan Reddy (Cit)- Ld. Dr सुनवाई की तारीख/Date Of Hearing : 28.11.2022 घोषणा की तारीख /Date Of Pronouncement : 28.11.2022

For Appellant: Shri Vijay J. Reddy (CA)-Ld. ARFor Respondent: Shri R. Mohan Reddy (CIT)- Ld. DR
Section 14Section 178(6)Section 238Section 31