CIT v. Oberon Edifices & Estates (P) Ltd.

103 Taxmann.com 413High Court2019#13102 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2019 to 2026.

Also reported as

263 Taxmann 377

Sections most often in play

Section 143(3)Section 14A Section 194-I Section 2(13)Section 24 Section 37(1)Section 119 Section 143(1)

Issues it is cited on

profits and gains of business or profession disallowance under section 14a disallowance u/s 14a rule 46a section 37(1)section 14a scrutiny assessment section 80 section 142(1)transfer company section 14

Judgments citing CIT v. Oberon Edifices & Estates (P) Ltd.

DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-I, NOIDA, NOIDA vs. M/S ADVANT IT PARK PRIVATE LIMITED, DELHI

ITA 5332/DEL/2025[2016-17]Status: DisposedITAT Delhi22 Jan 2026AY 2016-17

Bench: Shri Mahavir Singh & Shri Manish Agarwal

Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’: NEW DELHI BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA No.5332/Del/2025 (ASSESSMENT YEAR 2016-17) ITA No.5333/Del/2025 (ASSESSMENT YEAR 2017-18) ITA No.5334/Del/2025 (ASSESSMENT YEAR 2018-19) Deputy Commissioner of Income Tax, Central Circle-1, Noida. (Appellant) M/s Advant IT Park Private Ltd. R-99F, Second Floor, Near Vs. Metro Station, Dilshad Garden, East Delhi-110095, New Delhi. PAN-AAFCA0572P (Respondent) C.Ο No.221/Del/2025 Arising out of ITA No.5332/Del/2025 (ASSESSMENT YEAR 2016-17) C.O No.222/Del/2025 Arisi…

DCIT, CIRCLE -3(1), VISAKHAPATNAM vs. NORD ANGLIA EDUCATION INFRASTRUCTURE PRIVATE LIMITED, VISAKHAPATNAM

In the result, all the appeals filed by the revenue, viz

ITA 314/VIZ/2025[2014-15]Status: DisposedITAT Visakhapatnam26 Nov 2025AY 2014-15

Bench: Shri Ravish Sood & Shri Balakrishnan S.

For Appellant: 1.Shri Karnjot Singh KhuranaFor Respondent: Shri Badicala Yadagiri, CIT-DR

Section 143(3)

…आयकर अपीलीय अिधकरण, िवशाखापटणम पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Visakhapatnam Bench, Visakhapatnam Before Shri Ravish Sood, Judicial Member and Shri Balakrishnan S., Accountant Member आ.अपी.सं /ITA No.314/Viz/2025 (िनधा"रण वष"/Assessment Year:2014-15) Deputy Commissioner of Vs. Nord Anglia Education Income Tax, Infrastructure Private Circle-3(1), Limited, Visakhapatnam. Visakhapatnam. PAN: AABCV2255L (Appellant) (Respondent) िनधा"रती "ारा/Assessee by: 1.Shri Karnjot Singh Khurana, Advocate, 2. Shri Snehal Rajan Shukla, Advocate, 3. Shri Avar Lamba, Advocate. राज" व "ारा/Revenue by: Shri Badicala Yada…

DCIT, CIRCLE - 3(1), VISAKHAPATNAM vs. NORD ANGLIA EDUCATION INFRASTRUCTURE PRIVATE LIMITED, VISAKHAPATNAM

In the result, all the appeals filed by the revenue, viz

ITA 206/VIZ/2025[2018-19]Status: DisposedITAT Visakhapatnam26 Nov 2025AY 2018-19

Bench: Shri Ravish Sood & Shri Balakrishnan S.

For Appellant: 1.Shri Karnjot Singh KhuranaFor Respondent: Shri Badicala Yadagiri, CIT-DR

Section 143(3)

M/S. FIRST LIGHT PROPERTIES P. LTD.(EARSTWHILE KNOWN AS M/S. SUMER BUILDERS P. LTD.),MUMBAI vs. THE DCIT, CC, 5(3), MUMBAI

In the result ground of appeal raised by assessee is dismissed and stand of AO is confirmed

ITA 1768/MUM/2020[2016-17]Status: DisposedITAT Mumbai21 Jun 2022AY 2016-17

Bench: Shri Vijay Pal Rao & Shri Gagan Goyalm/S First Light Properties Pvt. Ltd. (Erstwhile Known As M/S Sumer Builders Pvt. Ltd.) 205, Commerce House, 140, Nagindas Master Road, For, Mumbai-400023 Pan: Aaacs7947P ...... Appellant Vs. Dcit, Cc-5(3), Room No. 1906, 19Th Floor, Air India Building, Nariman Point, Mumbai-400021. ..... Respondent Appellant By : Sh. Nishit Gandhi Respondent By : Sh. Sandip Raj, Cit-Dr Date Of Hearing : 29/03/2022 Date Of Pronouncement : 21/06/2022 Order Per Gagan Goyal, A.M:

For Appellant: Sh. Nishit GandhiFor Respondent: Sh. Sandip Raj, CIT-DR

Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “F”, MUMBAI BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI GAGAN GOYAL, ACCOUNTANT MEMBER M/s First Light Properties Pvt. Ltd. (Erstwhile known as M/s Sumer Builders Pvt. Ltd.) 205, Commerce House, 140, Nagindas Master Road, For, Mumbai-400023 PAN: AAACS7947P ...... Appellant Vs. DCIT, CC-5(3), Room No. 1906, 19th Floor, Air India Building, Nariman Point, Mumbai-400021. ..... Respondent Appellant by : Sh. Nishit Gandhi Respondent by : Sh. Sandip Raj, CIT-DR Date of hearing : 29/03/2022 Date of pronouncement : 21/06/2022 ORDER PER GAGAN GOYAL, A.M: This app…

GULMOHAR PARK MALL PVT. LTD,,AHMEDABAD vs. ACIT, CIRCLE-2(1)(1),, AHMEDABAD

In the result, the appeal filed by the assessee is allowed

ITA 1718/AHD/2018[2015-16]Status: DisposedITAT Ahmedabad19 Feb 2021AY 2015-16

For Appellant: Shri Tushar Hemani, Sr. A.RFor Respondent: Shri Kishan Vyas, CIT-D.R

Section 143(2)Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “B” BENCH (Virtual Court) Before: Shri Amarjit Singh, Accountant Member And Ms. Madhumita Roy, Judicial Member ITA No. 1718 /Ahd/2018 Assessment Year 2015-16 Gulmohar Park Mall Pvt. The ACIT, Ltd., Gulmohar Park, Circle-2(1)(1), Satellite Road, Vs Ahmedabad Ahmedabad (Respondent) PAN: AACCN2111Q (Appellant) Revenue by: Shri Kishan Vyas, CIT-D.R. Assessee by: Shri Tushar Hemani, Sr. A.R. And Shri P.B. Parmar, A.R. Date of hearing : 12-01-2021 Date of pronouncement : 19-02-2021 आदेश/ORDER PER : AMARJIT SINGH, ACCOUNTANT MEMBER:- This assessee’s appeal fo…

GULMOHAR PARK MALL PVT. LTD,,AHMEDABAD vs. DCIT, CIRCLE-2(1)(1),, AHMEDABAD

In the result, appeal of the assessee is partly allowed

ITA 135/AHD/2018[2013-14]Status: DisposedITAT Ahmedabad21 Nov 2019AY 2013-14

Bench: Shri Rajpal Yadav & Shri Amarjit Singhआयकर अपील सं./ Ita No.135/Ahd/2018 "नधा"रण वष"/Asstt. Year: 2013-14

For Appellant: Shri Tushar P. Hemani, ARFor Respondent: Smt.Apporna Agarwal,CIT-DR

Section 143(2)

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ - अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD – BENCH ‘A’ BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER AND SHRI AMARJIT SINGH, ACCOUNTANT MEMBER आयकर अपील सं./ ITA No.135/Ahd/2018 "नधा"रण वष"/Asstt. Year: 2013-14 Gulmohar Park Mall P.Ltd. Vs. DCIT, Cir.2(1)(1) Ahmedabad. Gulmohar Park Satellite Road Ahmedabad 380052. PAN : AACCN 2111 Q अपीलाथ"/ (Appellant) "त् यथ"/ (Respondent) Assessee by : Shri Tushar P. Hemani, AR Revenue by : Smt.Apporna Agarwal,CIT-DR सुनवाई क" तार"ख/Date of Hearing : 23/10/2019 घोषणा क" तार"ख /Date of Pronouncement: 21 /11/2019 आदेश/O R…

GULMOHAR PARK MALL PVT. LTD.,,AHMEDABAD vs. THE DY.CIT, CIRCLE-4,, AHMEDABAD

In the result, both appeals are allowed as indicated above

ITA 3560/AHD/2015[2011-12]Status: DisposedITAT Ahmedabad27 Aug 2019AY 2011-12

Section 143(3)Section 57Section 57(2)(iii)

…ITA Nos. 3559 & 3560/Ahd/2015 Gulmohar Park Mall Pvt Ltd Vs. DCIT Assessment Year: 2010-11 & 2011-12 Page 1 of 8 IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD ‘B’ BENCH, AHMEDABAD [Coram: Justice P P Bhatt, President and Pramod Kumar, Vice President] ITA Nos.3559 & 3560/Ahd/2015 Assessment Year: 2010-11 & 2011-12 Gulmohar Park Mall Pvt Ltd ......…………......Appellant Gulmohar Park, Satellite Road, Ahmedabad [PAN : AACCN 2111 Q] Vs. Dy. Commissioner of Income-tax ..……………..Respondent Circle 4, Ahmedabad Appearances by Tushar Hemani & PB Parmar, for the appellant NR Soni, for the respondent Date of concluding t…

GULMOHAR PARK MALL PVT. LTD.,,AHMEDABAD vs. THE DY.CIT, CIRCLE-4,, AHMEDABAD

In the result, both appeals are allowed as indicated above

ITA 3559/AHD/2015[2010-11]Status: DisposedITAT Ahmedabad27 Aug 2019AY 2010-11

Section 143(3)Section 57Section 57(2)(iii)