Oberoi Hotel (P) Lid v. CIT L19991

103 Taxmann 236Supreme Court of India1999#10293 most cited
10

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2025.

Sections most often in play

Section 143(1)Section 144Section 271(1)(c)

Issues it is cited on

section 80iasection 32liable to taxsection 115jbscrutiny assessmentsection 271(1)(c)prescribedtransferindiasection 143companybusiness

Judgments citing Oberoi Hotel (P) Lid v. CIT L19991

KUSHAL SENGUPTA,KOLKATA vs. ITO, WARD 25(1), , KOLKATA

In the result, the appeal of the assessee is allowed

ITA 508/KOL/2025[2006-07]Status: DisposedITAT Kolkata26 Aug 2025AY 2006-07

Bench: Shri Rajesh Kumar, Am & Shripradip Kumar Choubey, Jm Kushal Sengupta Income Tax Officer Urbana, Tower-4/1604, Ward, 25(1), Aaykar Bhavan Anandapur, Kolkata-700107, Dakshin,2, Gariahat Road Vs. West Bengal (South), Kolkata-700068 (Appellant) (Respondent) Pan No. Almps0771P Assessee By : Shri S.K. Tulsiyan & Ms. Puja Somani, Ars Revenue By : Shri Kapil Mondal, Dr Date Of Hearing: 22.07.2025 Date Of Pronouncement: 26.08.2025

For Appellant: Shri S.K. Tulsiyan, &For Respondent: Shri Kapil Mondal, DR
Section 143(1)Section 144Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, AM AND SHRIPRADIP KUMAR CHOUBEY, JM Kushal Sengupta Income Tax officer Urbana, Tower-4/1604, Ward, 25(1), Aaykar Bhavan Anandapur, Kolkata-700107, Dakshin,2, Gariahat Road Vs. West Bengal (South), Kolkata-700068 (Appellant) (Respondent) PAN No. ALMPS0771P Assessee by : Shri S.K. Tulsiyan, & Ms. Puja Somani, ARs Revenue by : Shri Kapil Mondal, DR Date of hearing: 22.07.2025 Date of pronouncement: 26.08.2025 O R D E R Per Rajesh Kumar, AM: This is an appeal preferred by the assessee against the order of the National Faceless Appeal…

ACIT CENT .CIR6(4), MUMBAI vs. M/S. KENNETH BUILDERS & DEVELOPERS LTD, MUMBAI

In the result, the appeal of the revenue stand dismissed

ITA 2396/MUM/2021[2017-18]Status: DisposedITAT Mumbai30 Dec 2022AY 2017-18

Bench: Shri Aby T Varkey & Shri Amarjit Singhthe Asstt. Commissioner Vs. Kenneth Builders & Of Income Tax, Cc-6(4) Developers Limited Room No. 1925, 19Th 15Th Floor, Tower – 1, Floor, Air India Building, Indiabulls Finance Center Nariman Point, Senapati Bapat Marg, Mumbai- 400021 Elphistone, Mumbai - 400013 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aacck8268P Appellant .. Respondent

For Appellant: Rakesh RanjanFor Respondent: K. Gopal & Om Kandalkar
Section 115JSection 143(2)

…P a g e | 1 IN THE INCOME TAX APPELLATE TRIBUNAL “H” BENCH, MUMBAI BEFORE SHRI ABY T VARKEY, JUDICIAL MEMBER & SHRI AMARJIT SINGH, ACCOUNTANT MEMBER The Asstt. Commissioner Vs. Kenneth Builders & of Income Tax, CC-6(4) Developers Limited Room No. 1925, 19th 15th Floor, Tower – 1, Floor, Air India Building, Indiabulls Finance Center Nariman Point, Senapati Bapat Marg, Mumbai- 400021 Elphistone, Mumbai - 400013 स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AACCK8268P Appellant .. Respondent Appellant by : Rakesh Ranjan Respondent by : K. Gopal & Om Kandalkar Date of Hearing 20.10.2022 Date of Pronouncement 30.12.20…

ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE - 3, , PUNE vs. ROHAN AND RAJDEEP INFRASTRUCTURE,, PUNE

ITA 692/PUN/2019[2015-16]Status: DisposedITAT Pune04 Nov 2022AY 2015-16
For Appellant: Shri Nikhil PathakFor Respondent: Shri Sardar Singh Meena, CIT-DR &
Section 143(3)Section 144ASection 28Section 80

…आयकर अपीलीय अिधकरण “बी” "यायपीठ पुणे म" । IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, PUNE BEFORE SHRI S.S.GODARA, JM AND SHRI G.D. PADMAHSHALI, AM आयकर अपील सं. / ITA No.572/PUN/2019 िनधा"रण वष" / Assessment Year : 2015-16 Rohan and Rajdeep Infrastructure, CTS No. 2254, 1 Modibaug, 3rd Floor, Ganeshkhind Road, Shivaji Nagar, PUNE – 411 016 .......अपीलाथ" / Appellant PAN : AAFFR9455F बनाम / V/s. ……""यथ" / Respondent DCIT, Circle - 3, Pune आयकर अपील सं. / ITA No.692/PUN/2019 िनधा"रण वष" / Assessment Year : 2015-16 ……""यथ" / Respondent ACIT, Circle - 3, Pune बनाम / V/s. Rohan and Rajdeep Infrastructure, CTS No.…

ROHAN AND RAJDEEP INFRASTRUCTURE,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE - 3,, PUNE

ITA 572/PUN/2019[2015-16]Status: DisposedITAT Pune04 Nov 2022AY 2015-16
For Appellant: Shri Nikhil PathakFor Respondent: Shri Sardar Singh Meena, CIT-DR &
Section 143(3)Section 144ASection 28Section 80

…आयकर अपीलीय अिधकरण “बी” "यायपीठ पुणे म" । IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, PUNE BEFORE SHRI S.S.GODARA, JM AND SHRI G.D. PADMAHSHALI, AM आयकर अपील सं. / ITA No.572/PUN/2019 िनधा"रण वष" / Assessment Year : 2015-16 Rohan and Rajdeep Infrastructure, CTS No. 2254, 1 Modibaug, 3rd Floor, Ganeshkhind Road, Shivaji Nagar, PUNE – 411 016 .......अपीलाथ" / Appellant PAN : AAFFR9455F बनाम / V/s. ……""यथ" / Respondent DCIT, Circle - 3, Pune आयकर अपील सं. / ITA No.692/PUN/2019 िनधा"रण वष" / Assessment Year : 2015-16 ……""यथ" / Respondent ACIT, Circle - 3, Pune बनाम / V/s. Rohan and Rajdeep Infrastructure, CTS No.…

SHIRISH M DALVI,KALYAN vs. DCIT CIR 29(3), MUMBAI

Accordingly, we uphold the finding of Ld CIT(A). The ground No. four of the appeal of the assessee is accordingly dismissed

ITA 4640/MUM/2016[2012-13]Status: DisposedITAT Mumbai31 Oct 2022AY 2012-13

Bench: Shri Om Prakash Kant () & Shri Sandeep Singh Karhail () Assessment Year: 2010-11 Shirish M. Dalvi, Dcit Circle-23(3), D’ Block, 1St Floor, Zojwala 3Rd Floor, C-10, Pratyaksha Vs. Complex, Sahajanand Kar Bhavan, Bandra East, Chowk, Kalyan-421 301. Mumbai-400051. Pan No. Aadpd 0358 H Appellant Respondent Assessment Year: 2010-11 Dcit Circle-23(3), Shirish M. Dalvi, Room No. 402, 4Th Floor, C-10 D’ Block, 1St Floor, Zojwala Vs. Bldg., Pratyakshakar Complex, Sahajanand Bhavan, Bandra Kurla Chowk, Kalyan-421 301. Complex, Bandra (E), Mumbai-400051. Pan No. Aadpd 0358 H Appellant Respondent Assessment Year: 2012-13 Shirish M. Dalvi, Dcit-29(3), D’ Block, 1St Floor, Zojwala Room No. 402, 4Th Floor, C- Vs. Complex, Sahajanand 10, Pratyaksha Kar Chowk, Kalyan-421 301. Bhavan, Bandra Kurla Complex, Bandra, Mumbai-400051. Pan No. Aadpd 0358 H

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “G” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND SHRI SANDEEP SINGH KARHAIL (JUDICIAL MEMBER) Assessment Year: 2010-11 Shirish M. Dalvi, DCIT Circle-23(3), D’ Block, 1st floor, Zojwala 3rd floor, C-10, Pratyaksha Vs. Complex, Sahajanand Kar Bhavan, Bandra East, Chowk, Kalyan-421 301. Mumbai-400051. PAN No. AADPD 0358 H Appellant Respondent Assessment Year: 2010-11 DCIT Circle-23(3), Shirish M. Dalvi, Room No. 402, 4th floor, C-10 D’ Block, 1st floor, Zojwala Vs. Bldg., Pratyakshakar Complex, Sahajanand Bhavan, Bandra Kurla Chowk, Kalyan-421 301. Comp…

DCIT CIR 23(3), MUMBAI vs. SHIRISH M DALVI, MUMBAI

Accordingly, we uphold the finding of Ld CIT(A). The ground No. four of the appeal of the assessee is accordingly dismissed

ITA 4317/MUM/2014[2010-11]Status: DisposedITAT Mumbai31 Oct 2022AY 2010-11

Bench: Shri Om Prakash Kant () & Shri Sandeep Singh Karhail () Assessment Year: 2010-11 Shirish M. Dalvi, Dcit Circle-23(3), D’ Block, 1St Floor, Zojwala 3Rd Floor, C-10, Pratyaksha Vs. Complex, Sahajanand Kar Bhavan, Bandra East, Chowk, Kalyan-421 301. Mumbai-400051. Pan No. Aadpd 0358 H Appellant Respondent Assessment Year: 2010-11 Dcit Circle-23(3), Shirish M. Dalvi, Room No. 402, 4Th Floor, C-10 D’ Block, 1St Floor, Zojwala Vs. Bldg., Pratyakshakar Complex, Sahajanand Bhavan, Bandra Kurla Chowk, Kalyan-421 301. Complex, Bandra (E), Mumbai-400051. Pan No. Aadpd 0358 H Appellant Respondent Assessment Year: 2012-13 Shirish M. Dalvi, Dcit-29(3), D’ Block, 1St Floor, Zojwala Room No. 402, 4Th Floor, C- Vs. Complex, Sahajanand 10, Pratyaksha Kar Chowk, Kalyan-421 301. Bhavan, Bandra Kurla Complex, Bandra, Mumbai-400051. Pan No. Aadpd 0358 H

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “G” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND SHRI SANDEEP SINGH KARHAIL (JUDICIAL MEMBER) Assessment Year: 2010-11 Shirish M. Dalvi, DCIT Circle-23(3), D’ Block, 1st floor, Zojwala 3rd floor, C-10, Pratyaksha Vs. Complex, Sahajanand Kar Bhavan, Bandra East, Chowk, Kalyan-421 301. Mumbai-400051. PAN No. AADPD 0358 H Appellant Respondent Assessment Year: 2010-11 DCIT Circle-23(3), Shirish M. Dalvi, Room No. 402, 4th floor, C-10 D’ Block, 1st floor, Zojwala Vs. Bldg., Pratyakshakar Complex, Sahajanand Bhavan, Bandra Kurla Chowk, Kalyan-421 301. Comp…

DCIT-9(1)(2), MUMBAI vs. ASCENT HYDRO PROJECTS PVT. LTD., MUMBAI

In the result, appeals filed by the revenue are dismissed

ITA 6732/MUM/2018[2009-10]Status: DisposedITAT Mumbai06 Apr 2022AY 2009-10

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Amarjit Singh, Hon'Ble

For Appellant: Shri Madhur AgarwalFor Respondent: Shri Mehul Jain
Section 115JSection 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL (VIRTUAL COURT) “A” BENCH, MUMBAI BEFORE SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER AND SHRI AMARJIT SINGH, HON'BLE JUDICIAL MEMBER ITA NOs. 6427 & 6732/MUM/2018 (A.Ys: 2013-14 & 2009-10) & Pr. CIT – 9 v. M/s. Ascent Hydro Projects Pvt. Ltd., 6, Shiv Wastu, Tejpal Scheme DCIT Circle – 9(1)(2) Road No. 5, Vile parle (E) Room No. 210, 2nd Floor Mumbai – 400 059 Aayakar Bhavan, M.K. Road Mumbai - 400020 PAN: AAFCA1454N (Appellant) (Respondent) Assessee by : Shri Madhur Agarwal Department by : Shri Mehul Jain Date of Hearing : 13.01.2022 Date of Pronouncement : 06.04.2022…

PR. CIT 9, MUMBAI vs. ASCENT HYDRO PROJECTS PVT. LTD., MUMBAI

In the result, appeals filed by the revenue are dismissed

ITA 6427/MUM/2018[2013-14]Status: DisposedITAT Mumbai06 Apr 2022AY 2013-14

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Amarjit Singh, Hon'Ble

For Appellant: Shri Madhur AgarwalFor Respondent: Shri Mehul Jain
Section 115JSection 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL (VIRTUAL COURT) “A” BENCH, MUMBAI BEFORE SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER AND SHRI AMARJIT SINGH, HON'BLE JUDICIAL MEMBER ITA NOs. 6427 & 6732/MUM/2018 (A.Ys: 2013-14 & 2009-10) & Pr. CIT – 9 v. M/s. Ascent Hydro Projects Pvt. Ltd., 6, Shiv Wastu, Tejpal Scheme DCIT Circle – 9(1)(2) Road No. 5, Vile parle (E) Room No. 210, 2nd Floor Mumbai – 400 059 Aayakar Bhavan, M.K. Road Mumbai - 400020 PAN: AAFCA1454N (Appellant) (Respondent) Assessee by : Shri Madhur Agarwal Department by : Shri Mehul Jain Date of Hearing : 13.01.2022 Date of Pronouncement : 06.04.2022…

M/S ACE DESIGNERS LIMITED vs. THE ADDITIONAL COMMISSIONER OF

In the result, the order of the Tribunal dated

ITA/184/2013HC Karnataka09 Sept 2020

Bench: ALOK ARADHE,H.T. NARENDRA PRASAD

Section 143(2)Section 260Section 260ASection 28

…1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 9TH DAY OF SEPTEMBER 2020 PRESENT THE HON’BLE MR. JUSTICE ALOK ARADHE AND THE HON’BLE MR. JUSTICE H.T.NARENDRA PRASAD I.T.A. NO.184 OF 2013 BETWEEN: M/S. ACE DESIGNERS LIMITED REPRESENTED BY ITS MANAGING DIRECTOR SHRINIVAS G. SHIRGURKR PLOT NO.7 & 8, II PHASE PEENYA INDUSTRIAL AREA BANGALORE-560058. ... APPELLANT (BY SRI. A. SHANKAR, SR. COUNSEL A/W SRI. M. LAVA, ADV.,) AND: THE ADDITIONAL COMMISSIONER OF INCOME TAX (LTU), JSS TOWERS 100 FEET RING ROAD BANASHANKARI III STAGE BANGALRE-560085. ... RES…

COMMISSIONER OF INCOME TAX-III vs. M/S SUBHASH KABINI POWER CORPORATION LIMITED

ITA/169/2015HC Karnataka29 Mar 2016

Bench: B.V.NAGARATHNA,JAYANT PATEL

Section 260Section 263Section 80I

…- 1 - IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 29TH DAY OF MARCH, 2016 PRESENT THE HON'BLE MR. JUSTICE JAYANT PATEL AND THE HON’BLE MRS. JUSTICE B.V.NAGARATHNA I.T.A. NO.169/2015 BETWEEN: COMMISSIONER OF INCOME TAX-III, REVENUE BUILDINGS, QUEENS ROAD, BANGALORE – 560 001. ... APPELLANT (BY SRI: K.V. ARAVIND, SENIOR STANDING COUNSEL) AND: M/S. SUBHASH KABINI POWER CORPORATION LIMITED, 8/2, ULSOOR ROAD, BANGALORE – 560 042. PAN: AACCS0881J. ... RESPONDENT (BY SRI: R.V. EASWAR, SENIOR ADVOCATE FOR SMT. CHYTHANYA K.K.,…