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Boeing India Pvt. Ltd (Successor To ... vs Acit Circle- 4(2), New Delhi on 27 March, 2024 cites

Mahesh Damji Lapasia vs Income Tax Officer Ward Kalyan And Ors on 11 April, 2022

30. From a reading of the order of this Court dated 6- 4-2018 [Skylight Hospitality LLP v. CIT, (2018) 13 SCC 147] in the special leave petition filed by Skylight Hospitality LLP against the judgment of the Delhi High Court rejecting its challenge, it is evident that the peculiar facts of the case weighed with this Court in coming to this conclusion that there was only a clerical mistake within the meaning of Section 292-B. The decision in Skylight Hospitality LLP [Skylight Hospitality LLP v. CIT, 2018 SCC OnLine Del 7155 : (2018) 405 ITR 296] has been distinguished by the Delhi, Gujarat and Madras High Courts in:
Bombay High Court Cites 3 - Cited by 5 - N R Borkar - Full Document

Jcit, Ghaziabad vs M/S. Spice Enfotainment Ltd., Noida on 12 March, 2018

34. The court, undoubtedly noticed Saraswati Syndicate. Further, the judgment in Spice (supra) and other line of decisions, culminating in this court's order, approving those judgments, was also noticed. Yet, the legislative change, by way of introduction of Section 2(1A), defining "amalgamation" was not taken into account. Further, the tax treatment in the various provisions of the Act were not brought to the notice of this court, in the previous decisions.
Income Tax Appellate Tribunal - Delhi Cites 42 - Cited by 112 - Full Document

Sky Light Hospitality Llp vs Assistant Commissioner Of Income Tax on 6 April, 2018

30. From a reading of the order of this Court dated 6- 4-2018 [Skylight Hospitality LLP v. CIT, (2018) 13 SCC 147] in the special leave petition filed by Skylight Hospitality LLP against the judgment of the Delhi High Court rejecting its challenge, it is evident that the peculiar facts of the case weighed with this Court in coming to this conclusion that there was only a clerical mistake within the meaning of Section 292-B. The decision in Skylight Hospitality LLP [Skylight Hospitality LLP v. CIT, 2018 SCC OnLine Del 7155 : (2018) 405 ITR 296] has been distinguished by the Delhi, Gujarat and Madras High Courts in:
Supreme Court - Daily Orders Cites 1 - Cited by 23 - Full Document

Commissioner Of Income Tax Iii vs M/S. Sony Mobile Communications India ... on 20 April, 2021

16. Thus, applying the ratio laid down by the Hon'ble Supreme Court, in case of Maruti Suzuki (supra) and by the Hon'ble jurisdictional High Court in case of CIT vs. Sony Mobile Communications India Pvt. Ltd. (supra) to the factual matrix of the issue, we have no hesitation in holding that the impugned assessment order passed in the name of a non-existent entity is void ab initio.
Supreme Court - Daily Orders Cites 0 - Cited by 9 - Full Document

Commissioner Of Income Tax ... vs P.D Associates (P) Ltd (Amalgamated ... on 29 January, 2016

We do not find any reason to interfere with the impugned judgment(s) [Spice Entertainment Ltd. v. Commr. of Service Tax, 2011 SCC OnLine Del 3210 : (2012) 280 ELT 43] , [CIT v. Dimension Apparels (P) Ltd., 2014 SCC OnLine Del 7588 : (2015) 370 ITR 288] , [CIT v. Chanakaya Exports (P) Ltd., 2014 SCC OnLine Del 7678] , [CIT v. Chanakaya Exports (P) Ltd., ITA No. 721 of 2014, order dated 24-11-2014, [CIT v. Radha Appearals (P) Ltd., 2015 SCC OnLine Del 14568] , [CIT v. Intel Technology India (P) Ltd., 2015 SCC OnLine Kar 9493] , [CIT v. Chanakaya Exports (P) Ltd., 2015 SCC OnLine Del 14567] , [CIT v. Mayank Traders (P) Ltd., 2015 SCC OnLine Del 14633] , [CIT v. P.D. Associates (P) Ltd., 2015 SCC OnLine Del 14632] , [CIT v. Foryu Overseas (P) Ltd., 2015 SCC OnLine Del 14566] , [CIT v. Sapient Consulting Ltd., 2016 SCC OnLine Del 6615] passed by the High Court. In view of this, we find no merit in the appeals and special leave petitions. Accordingly, the appeals and special leave petitions are dismissed.
Supreme Court - Daily Orders Cites 0 - Cited by 10 - Full Document
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