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Documents citing Alok Industries Limited vs Assistant Commissioner Of Income Tax, ... on 1 August, 2022

V Hotels Limited vs The Deputy Commissioner Of Income Tax ... on 6 August, 2025

In a series of decisions of this Court including in Alok Industries Ltd. Vs. Assistant Commissioner of Income-tax [2024] 161 taxmann.com 285 (Bombay), Uttam Galva Metallics Ltd. vs. Assistant Commissioner of Income-tax [2024] 166 taxmann.com 492 (Bombay) and Order dated 21st July 2025 passed by this Court in Writ Petition No. 2698 of 2025 (Ornate Spaces Private Limited Vs. Dy Commissioner of Income Tax and Ors.), following the ratio of Page 5 of 7 AUGUST 6, 2025 Uday S. Jagtap ::: Uploaded on - 08/08/2025 ::: Downloaded on - 08/08/2025 23:50:44 ::: 20-22777-2025-WP-L=.doc the judgment of the Hon'ble Apex Court in the case of Ghanshyam Mishra (supra), quashed the reassessment proceedings for prior assessment years in view of the approval of Resolution Plan by the NCLT.
Bombay High Court Cites 12 - Cited by 0 - B P Colabawalla - Full Document

V Hotels Limited vs The Deputy Commissioner Of Income Tax ... on 6 August, 2025

In a series of decisions, including in Alok Industries Ltd. Vs. Assistant Commissioner of Income-tax [2024] 161 taxmann.com 285 (Bombay), Uttam Galva Metallics Ltd. vs. Assistant Commissioner of Income-tax [2024] 166 taxmann.com 492 (Bombay) and Order dated 21st July 2025 passed by this Court in Writ Petition No. 2698 of 2025 (Ornate Spaces Private Limited Vs. Dy Commissioner of Income Tax and Ors.), following the ratio of the judgment of the Hon'ble Apex Court in the case of Ghanshyam Mishra (supra), this Court quashed the reassessment proceedings for prior assessment years in view of the approval of the Resolution Plan by the NCLT.
Bombay High Court Cites 9 - Cited by 0 - B P Colabawalla - Full Document

Pr Commissioner Of Income Tax Central 4 vs Patanjali Foods Ltd on 17 April, 2024

1. Without going into the details and facts in all three petitions listed today, we find all these petitions will be covered by the judgment of this Court in Alok Industries Limited v. Assistant Commissioner of Income Tax1. Mr. Sen and Mr. Suresh Kumar agreed. Mr. Suresh Kumar at the same time states that Revenue's doors should not be closed and they must be permitted to take such steps as advised against the ex-promoters because the purpose of passing the orders or issuance of notices under Sections 148A/143C/143(3)/148 of the Income Tax Act, 1961 were only to
Bombay High Court Cites 13 - Cited by 0 - N K Gokhale - Full Document

Pr Commissioner Of Income Tax Central 4 vs Patanjali Foods Ltd on 17 April, 2024

1. Without going into the details and facts in all three petitions listed today, we find all these petitions will be covered by the judgment of this Court in Alok Industries Limited v. Assistant Commissioner of Income Tax1. Mr. Sen and Mr. Suresh Kumar agreed. Mr. Suresh Kumar at the same time states that Revenue's doors should not be closed and they must be permitted to take such steps as advised against the ex-promoters because the purpose of passing the orders or issuance of notices under Sections 148A/143C/143(3)/148 of the Income Tax Act, 1961 were only to
Bombay High Court Cites 13 - Cited by 0 - N K Gokhale - Full Document

Bhushan Power And Steel Limiteed vs The State Of Bihar on 17 February, 2025

38. The Hon'ble Bombay High Court referred its own judgment in case of Alok Industries Limited versus Assistant Commissioner of Income Tax reported in 2024 SCC Online Bom 3481 and AMNS Khopoli Limited versus Assistant Commissioner of Income Tax (supra) to take a view that since the resolution plan expressly provides that no person shall be entitled to initiate any proceeding or inquiry, assessment enforce any claim or continue any proceeding in relation to claim so long such resolution to a period prior to the effective date of the resolution plan i.e. 10th November, 2022 impugned notices are bad in law.
Patna High Court Cites 46 - Cited by 0 - R R Prasad - Full Document

Bhushan Power And Steel Limited vs The State Of Bihar on 17 February, 2025

38. The Hon'ble Bombay High Court referred its own judgment in case of Alok Industries Limited versus Assistant Commissioner of Income Tax reported in 2024 SCC Online Bom 3481 and AMNS Khopoli Limited versus Assistant Commissioner of Income Tax (supra) to take a view that since the resolution plan expressly provides that no person shall be entitled to initiate any proceeding or inquiry, assessment enforce any claim or continue any proceeding in relation to claim so long such resolution to a period prior to the effective date of the resolution plan i.e. 10th November, 2022 impugned notices are bad in law.
Patna High Court Cites 46 - Cited by 0 - R R Prasad - Full Document

Bhushan Power And Steel Limited vs The State Of Bihar on 17 February, 2025

38. The Hon'ble Bombay High Court referred its own judgment in case of Alok Industries Limited versus Assistant Commissioner of Income Tax reported in 2024 SCC Online Bom 3481 and AMNS Khopoli Limited versus Assistant Commissioner of Income Tax (supra) to take a view that since the resolution plan expressly provides that no person shall be entitled to initiate any proceeding or inquiry, assessment enforce any claim or continue any proceeding in relation to claim so long such resolution to a period prior to the effective date of the resolution plan i.e. 10th November, 2022 impugned notices are bad in law.
Patna High Court Cites 46 - Cited by 0 - R R Prasad - Full Document
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