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

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

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

ITA 262/CHNY/2021[2012-13]Status: DisposedITAT Chennai28 Nov 2022AY 2012-13

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 261/CHNY/2021[2011-12]Status: DisposedITAT Chennai28 Nov 2022AY 2011-12

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 260/CHNY/2021[2010-11]Status: DisposedITAT Chennai28 Nov 2022AY 2010-11

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

Shree Ram Urban Infrastructure Ltd, Mumbai vs. ITO 7(2)(3), Mumbai

In the result, the appeals filed by the revenue are dismissed

ITA 3510/MUM/2016[2006-07]Status: DisposedITAT Mumbai31 Oct 2022AY 2006-07

Bench: Shri Kuldip Singh & Shri Amarjit Singhshree Ram Urban Vs. Income Tax Officer- Infrastructure Ltd. Range-7(2)(3), Shree Ram Mills Aayakar Bhavan, Premises, Ganpatrao Mumbai – 400 020 Kadam Marg, Lower Parel, Mumbai – 400 013 स्थायी लेखा सं./जीआइआर सं./ Pan/Gir No: Aaccs0454P Appellant .. Respondent Shree Ram Urban Vs. Commissioner Of Income Infrastructure Ltd. Tax(A)-14 (Formerly Shree Ram Mills Ltd.), Mumbai Ganpatrao Kadam Marg, Lower Parel, Mumbai – 400 013 स्थायी लेखा सं./जीआइआर सं./ Pan/Gir No: Aaccs0454P Appellant .. Respondent

For Appellant: NoneFor Respondent: Tejinder Pal Singh Anand
Section 14Section 14(1)(a)Section 178Section 238Section 33Section 33(5)Section 52

Shree Ram Urban Infrastructure Ltd, Mumbai vs. ITO RG 7(2)(3), Mumbai

In the result, the appeals filed by the revenue are dismissed

ITA 5740/MUM/2013[2009-10]Status: DisposedITAT Mumbai31 Oct 2022AY 2009-10

Bench: Shri Kuldip Singh & Shri Amarjit Singhshree Ram Urban Vs. Income Tax Officer- Infrastructure Ltd. Range-7(2)(3), Shree Ram Mills Aayakar Bhavan, Premises, Ganpatrao Mumbai – 400 020 Kadam Marg, Lower Parel, Mumbai – 400 013 स्थायी लेखा सं./जीआइआर सं./ Pan/Gir No: Aaccs0454P Appellant .. Respondent Shree Ram Urban Vs. Commissioner Of Income Infrastructure Ltd. Tax(A)-14 (Formerly Shree Ram Mills Ltd.), Mumbai Ganpatrao Kadam Marg, Lower Parel, Mumbai – 400 013 स्थायी लेखा सं./जीआइआर सं./ Pan/Gir No: Aaccs0454P Appellant .. Respondent

For Appellant: NoneFor Respondent: Tejinder Pal Singh Anand
Section 14Section 14(1)(a)Section 178Section 238Section 33Section 33(5)Section 52

Trade Line Enterprises Pvt Ltd, Chennai vs. ACIT, Corp Cir-3(1), Chennai

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

ITA 3534/CHNY/2018[2015-16]Status: DisposedITAT Chennai26 Oct 2022AY 2015-16

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकरअपील सं./ Ita No.3339/Chny/2018 (िनधा1रण वष1 / Assessment Year: 2013-14) & आयकरअपील सं./ Ita No.3534/Chny/2018 (िनधा1रण वष1 / Assessment Year: 2015-16) M/S. Trade Line Enterprises Pvt. Ltd. Acit बनाम/ No.8, L & M Century Plaza, Corporate Circle-3(1), Vs. Teynampet, Chennai-600 018. Chennai-600 034. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aacct-5078-Q (अपीलाथ"/Appellant) : ( !थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Shri B.Ramakrishnan (Ca)- Ld. Ar !थ"कीओरसे/Respondent By : Shri Ar.V Sreenivasan (Addl. Cit)-Ld. Sr. Dr

For Appellant: Shri B.Ramakrishnan (CA)- Ld. ARFor Respondent: Shri AR.V Sreenivasan (Addl. CIT)-Ld. Sr. DR
Section 14Section 178(6)Section 238Section 31

Trade Line Enterprises Pvt Ltd, Chennai vs. ACIT, Corp Cir-3(1), Chennai

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

ITA 3339/CHNY/2018[2013-14]Status: DisposedITAT Chennai26 Oct 2022AY 2013-14

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकरअपील सं./ Ita No.3339/Chny/2018 (िनधा1रण वष1 / Assessment Year: 2013-14) & आयकरअपील सं./ Ita No.3534/Chny/2018 (िनधा1रण वष1 / Assessment Year: 2015-16) M/S. Trade Line Enterprises Pvt. Ltd. Acit बनाम/ No.8, L & M Century Plaza, Corporate Circle-3(1), Vs. Teynampet, Chennai-600 018. Chennai-600 034. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aacct-5078-Q (अपीलाथ"/Appellant) : ( !थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Shri B.Ramakrishnan (Ca)- Ld. Ar !थ"कीओरसे/Respondent By : Shri Ar.V Sreenivasan (Addl. Cit)-Ld. Sr. Dr

For Appellant: Shri B.Ramakrishnan (CA)- Ld. ARFor Respondent: Shri AR.V Sreenivasan (Addl. CIT)-Ld. Sr. DR
Section 14Section 178(6)Section 238Section 31

Jt. Comm of Income Tax Cen. Cir 3(1), Mumbai vs. M/S. Pratibha Industries Pvt. Ltd, Mumbai

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

ITA 1503/MUM/2021[2014-15]Status: DisposedITAT Mumbai13 Jun 2022AY 2014-15

Bench: Shri Amarjit Singh () & Smt. Kavitha Rajagopal ()

Section 14(1)(a)Section 33(5)Section 52

Joint Commissioner of Income Tax (OSD) Cent. Cir -3 (1), Mumbai vs. M/S. Pratibha Industries Pvt. Ltd, Mumbai

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

ITA 1502/MUM/2021[2015-16]Status: DisposedITAT Mumbai13 Jun 2022AY 2015-16

Bench: Shri Amarjit Singh () & Smt. Kavitha Rajagopal ()

Section 14(1)(a)Section 33(5)Section 52

Jt.CIT (OSD) Cent, Circle-3(1), Mumbai vs. M/S.Pratibha Industries Pvt. Ltd, Mumbai

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

ITA 1501/MUM/2021[2012-13]Status: DisposedITAT Mumbai13 Jun 2022AY 2012-13

Bench: Shri Amarjit Singh () & Smt. Kavitha Rajagopal ()

Section 14(1)(a)Section 33(5)Section 52

Joint CIT. (OSD) Cen.Cir 3(1), Mumbai vs. M/S. Pratibha Industries Pvt. Ltd, Mumbai

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

ITA 1500/MUM/2021[2013-14]Status: DisposedITAT Mumbai13 Jun 2022AY 2013-14

Bench: Shri Amarjit Singh () & Smt. Kavitha Rajagopal ()

Section 14(1)(a)Section 33(5)Section 52

M/S. Pratibha Industries Ltd., Mumbai vs. Dy CIT-CC-3(1), Mumbai

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

ITA 1399/MUM/2021[2015-16]Status: DisposedITAT Mumbai13 Jun 2022AY 2015-16

Bench: Shri Amarjit Singh () & Smt. Kavitha Rajagopal ()

Section 14(1)(a)Section 33(5)Section 52

M/S. Pratibha Industries Ltd., Mumbai vs. Dy CIT-CC-3(1), Mumbai

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

ITA 1398/MUM/2021[2014-15]Status: DisposedITAT Mumbai13 Jun 2022AY 2014-15

Bench: Shri Amarjit Singh () & Smt. Kavitha Rajagopal ()

Section 14(1)(a)Section 33(5)Section 52

M/S. Pratibha Industries Ltd., Mumbai vs. Dy CIT-CC-3(1), Mumbai

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

ITA 1397/MUM/2021[2013-14]Status: DisposedITAT Mumbai13 Jun 2022AY 2013-14

Bench: Shri Amarjit Singh () & Smt. Kavitha Rajagopal ()

Section 14(1)(a)Section 33(5)Section 52

M/S. Pratibha Industries Ltd., Mumbai vs. Dy CIT-CC-3(1), Mumbai

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

ITA 1396/MUM/2021[2012-13]Status: DisposedITAT Mumbai13 Jun 2022AY 2012-13

Bench: Shri Amarjit Singh () & Smt. Kavitha Rajagopal ()

Section 14(1)(a)Section 33(5)Section 52

M/S. Pratibha Industries Ltd., Mumbai vs. Dy CIT-CC-3(1), Mumbai

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

ITA 1395/MUM/2021[2011-12]Status: DisposedITAT Mumbai13 Jun 2022AY 2011-12

Bench: Shri Amarjit Singh () & Smt. Kavitha Rajagopal ()

Section 14(1)(a)Section 33(5)Section 52

DCIT - CC -3 (1), Mumbai vs. Pratibha Industries Ltd., Mumbai

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

ITA 3841/MUM/2018[2010-11]Status: DisposedITAT Mumbai13 Jun 2022AY 2010-11

Bench: Shri Amarjit Singh () & Smt. Kavitha Rajagopal ()

Section 14(1)(a)Section 33(5)Section 52

Pratibha Industries Ltd., Mumbai vs. DCIT CC- 3(1), Mumbai

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

ITA 3075/MUM/2018[2010-11]Status: DisposedITAT Mumbai13 Jun 2022AY 2010-11

Bench: Shri Amarjit Singh () & Smt. Kavitha Rajagopal ()

Section 14(1)(a)Section 33(5)Section 52

DCIT CC 3(1) Cen RG 3, Mumbai vs. Pratibha Industries Ltd, Mumbai

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

ITA 7007/MUM/2016[2013-14]Status: DisposedITAT Mumbai13 Jun 2022AY 2013-14

Bench: Shri Amarjit Singh () & Smt. Kavitha Rajagopal ()

Section 14(1)(a)Section 33(5)Section 52

DCIT CC 3(1) Cen RG 3, Mumbai vs. Pratibha Industries Ltd, Mumbai

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

ITA 7006/MUM/2016[2012-13]Status: DisposedITAT Mumbai13 Jun 2022AY 2012-13

Bench: Shri Amarjit Singh () & Smt. Kavitha Rajagopal ()

Section 14(1)(a)Section 33(5)Section 52