What is Pr. CIT v. Oberoi Hotels (P.) Ltd. authority for?

Failure to issue a notice under Section 143(2) within the prescribed time or after the time for completing reassessment under Section 153(2) has expired renders the entire assessment proceedings invalid. Section 292BB does not waive the requirement for such statutorily mandated notices.

How many judgments cite Pr. CIT v. Oberoi Hotels (P.) Ltd.?

45 judgments on BharatTax cite Pr. CIT v. Oberoi Hotels (P.) Ltd. (409 ITR 132), spanning 2019 to 2026.

Which sections of the Income Tax Act does Pr. CIT v. Oberoi Hotels (P.) Ltd. come up under?

It is most often cited in judgments turning on Section 143(2), Section 147, Section 148, Section 143(3), Section 144, Section 292BB.

Pr. CIT v. Oberoi Hotels (P.) Ltd. (409 ITR 132)

GOAL ORIENTED TRADE LINK PVT. LTD.,,KOLKATA vs. ITO, WARD 2(1),, KOLKATA

In the result, the appeal of the assessee is allowed

ITA 2576/KOL/2025[2013-2014]Status: DisposedITAT Kolkata17 Feb 2026AY 2013-2014

Bench: SHRI RAJESH KUMAR, ACCOUNTANT MEMBER SHRI PRADIP KUMAR CHOUBEY (Judicial Member)

Section 143(2)Section 147Section 148Section 14ASection 158Section 250

…n of a decree shall be applicable in its entirety except such provision therein which may not be practicable to be applied." b). Similarly, in case of Principal Commissioner of Income-tax vs. Oberoi Hotels (P.) Ltd. [2018] 96 taxmann.com 104 (Calcutta)/[2018] 409 ITR 132 (Calcutta)[22-06-2018], wherein it has held as under:- “7. Section 148 of the Act permits the issuance of a notice in certain circumstances when it is discovered that income has escaped assessment and sub-section (1) thereof mandates a return to be filed upon an assessee being served a notice under such provision, whereupon "the provisions of th…

VINAYAK TRADEVIN PVT. LTD., ,KOLKATA vs. ITO, WARD 2(1), , KOLKATA

In the result, the appeal of the assessee is allowed

ITA 898/KOL/2025[2013-2014]Status: DisposedITAT Kolkata08 Dec 2025AY 2013-2014

Bench: Shri Sonjoy Sarmavinayak Tradevin Pvt. Ltd. Vs Ito, Ward-2(1), Kolkata 41, B B Ganguly Street, 2Nd Floor, Room No13B, Kol-12. Pan No. : Aaccv8710B (अपीलाथ" /Appellant) .. (""यथ" / Respondent) "नधा"रती क" ओर से /Assessee By : Shri P. K. Himmatsinghka, Ar राज"व क" ओर से /Revenue By : Shri S. B. Chakraborthy, Sr. Dr सुनवाई क" तार"ख / Date Of Hearing : 22/09/2025 घोषणा क" तार"ख/Date Of Pronouncement : 08/12/2025

For Appellant: Shri P. K. Himmatsinghka, ARFor Respondent: Shri S. B. Chakraborthy, Sr. DR

Section 142(1)Section 143(2)Section 147Section 148Section 250Section 292B

…आयकर अपील"य अ"धकरण, कोलकाता पीठ, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH KOLKATA SHRI RAJESH KUMAR, ACCOUNTANT MEMBER & BEFORE SHRI SONJOY SARMA, JUDICIAL MEMBER Vinayak Tradevin Pvt. Ltd. Vs ITO, Ward-2(1), Kolkata 41, B B Ganguly Street, 2nd Floor, Room No13B, Kol-12. PAN No. : AACCV8710B (अपीलाथ" /Appellant) .. (""यथ" / Respondent) "नधा"रती क" ओर से /Assessee by : Shri P. K. Himmatsinghka, AR राज"व क" ओर से /Revenue by : Shri S. B. Chakraborthy, Sr. DR सुनवाई क" तार"ख / Date of Hearing : 22/09/2025 घोषणा क" तार"ख/Date of Pronouncement : 08/12/2025 आदेश / O R D E R PER SONJOY SARMA, JM : This…

INTACT DEVELOPERS PRIVATE LIMITED,BANGALORE vs. DCIT, CENTRAL CIRCLE-1(2), BANGALORE

ITA 825/BANG/2025[2017-18]Status: DisposedITAT Bangalore24 Nov 2025AY 2017-18

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

Section 143(2)Section 144Section 148Section 234ASection 250

…essment under section 147 read with section 144 of the Act. 26.1 This was not done. 27. Therefore, we are of the view that order passed by the Tribunal does not call for any interference." 11.10 In the case of PCIT v. Oberoi Hotels (P.) Ltd Reported in (2018) 409 ITR 132, the Hon'ble Calcutta High Court held as under- "The two substantial questions of law are answered accordingly as follows: (1) If the time for issuance of the notice under Section 143(2) of the Act has expired or the time for completing the reassessment proceedings under Section 153(2) of the Act has run out, the failure to issue such notice unde…

INTACT DEVELOPERS PRIVATE LIMITED,BANGALORE vs. DCIT, CENTRAL CIRCLE-1(2), BANGALORE

ITA 824/BANG/2025[2016-17]Status: DisposedITAT Bangalore24 Nov 2025AY 2016-17

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

For Appellant: Sri Zain Ahmed Khan, A.RFor Respondent: Sri Balusamy N, D.R

Section 143(2)Section 144Section 148Section 234ASection 250

…ssment under section 147 read with section 144 of the Act. 26.1 This was not done. 27. Therefore, we are of the view that order passed by the Tribunal does not call for any interference.” 11.10 In the case of PCIT v. Oberoi Hotels (P.) Ltd Reported in (2018) 409 ITR 132, the Hon’ble Calcutta High Court held as under- “The two substantial questions of law are answered accordingly as follows: (1) If the time for issuance of the notice under Section 143(2) of the Act has expired or the time for completing the reassessment proceedings under Section 153(2) of the Act has run out, the failure to issue such notice unde…

INTACT DEVELOPERS PRIVATE LIMITED ,BANGALORE vs. DCIT, CENTRAL CIRCLE-1(2), BANGALORE

ITA 823/BANG/2025[2015-16]Status: DisposedITAT Bangalore24 Nov 2025AY 2015-16

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

For Appellant: Sri Zain Ahmed Khan, A.RFor Respondent: Sri Balusamy N, D.R

Section 143(2)Section 144Section 148Section 234ASection 250

…ssment under section 147 read with section 144 of the Act. 26.1 This was not done. 27. Therefore, we are of the view that order passed by the Tribunal does not call for any interference.” 11.10 In the case of PCIT v. Oberoi Hotels (P.) Ltd Reported in (2018) 409 ITR 132, the Hon’ble Calcutta High Court held as under- “The two substantial questions of law are answered accordingly as follows: (1) If the time for issuance of the notice under Section 143(2) of the Act has expired or the time for completing the reassessment proceedings under Section 153(2) of the Act has run out, the failure to issue such notice unde…

MANAKSIA LIMITED,KOLKATA vs. DCIT, CIRCLE 4(1), , KOLKATA

ITA 470/KOL/2025[2010-11]Status: DisposedITAT Kolkata22 Jul 2025AY 2010-11

Section 115JSection 142(1)Section 143(2)Section 143(3)Section 144Section 147Section 148Section 148(2)

…f his argument, the Id. AR relied on the decision of ACIT vs.\nHotel Blue Moon (2010) 321 ITR 362 (SC), wherein the similar issue\n\nhas been decided in favour of the assessee. The Id. AR also relied on\nthe decision of PCIT Vs. Oberoi Hotels (P.) Ltd. (2018) 409 ITR 132\n(Calcutta), PCIT Vs. Shri Shiv Shankar Traders P. Ltd (2016) 383 ITR\n448 (Delhi). Therefore, the Id. AR prayed before the Bench that the\nassessment framed by the Id. AO sans notice u/s 143(2) being invalid\nand may kindly be quashed.\n\n06. The Id. DR on the other hand relied on the order of the authorities\nbelow.\n\n07. After hearing the riv…

J RAY MCDERMOTT ENGINEERING SERVICES PRIVATE LIMITED ,CHENNAI vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 2(2), CHENNAI

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

ITA 2016/CHNY/2024[2012-13]Status: DisposedITAT Chennai30 Apr 2025AY 2012-13

Bench: Shri George George Kand Shri Jagadish

For Appellant: Shri Vishal Kalra, AdvocateFor Respondent: Ms. Anitha, Addl. CIT

Section 143(2)Section 143(3)Section 147Section 148Section 250

…R 4337 (SC) ii. ACIT vs. Hotel Blue Moon, [2010] 321 ITR 362 (SC) iii. Amec Foster Wheeler Iberia SLU vs. DCIT, [2023] 451 ITR 117 (Madras) iv. Sapthagiri Finance & Investments vs. ITO, [2012] 210 Taxman 78 (Madras) v. PCIT vs. Oberoi Hotels (P.) Ltd., [2018] 409 ITR 132 (Calcutta) vi. CIT vs. Alstom T&D India Ltd., [2014] 45 taxmann.com 424 (Madras) vii. Netherlands Operating Company B.V. vs. ACIT, [2024] PCIT vs. Silver Line, [2016] 383 ITR 455 (Delhi) viii. 4.4 Alternatively, it was contended that depreciation is to be allowed at 60% on the software license acquired by the assessee which is covered under Entry…

SANDIP KUMAR KESHARI,ASANSOL vs. ITO, WARD-3(1), ASANSOL

In the result, the appeal of the assessee is allowed

ITA 349/KOL/2024[2017-18]Status: DisposedITAT Kolkata11 Mar 2025AY 2017-18

Bench: Shri Rajesh Kumar, Am & Shri Pradip Kumar Choubey, Jm Ito, Ward 3(1) Sandip Kumar Keshari Aaykar Bhavan, Rajpara, P.O. Raniganj, Opposite-Ramakrishna School Paschim Bardhman-713347 Vs. P.O. Asansol, West Bengal Asansol-713305, West Bengal (Appellant) (Respondent) Pan No. Cqupk2724F Assessee By : Shri Somnath Ghosh, Ar Revenue By : Shri Subhro Das, Dr Date Of Hearing: 13.02.2025 Date Of Pronouncement : 11.03.2025

For Appellant: Shri Somnath Ghosh, ARFor Respondent: Shri Subhro Das, DR

Section 142(1)Section 143(2)Section 144BSection 147Section 148Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, AM AND SHRI PRADIP KUMAR CHOUBEY, JM ITO, Ward 3(1) Sandip Kumar Keshari Aaykar Bhavan, Rajpara, P.O. Raniganj, Opposite-Ramakrishna School Paschim Bardhman-713347 Vs. P.O. Asansol, West Bengal Asansol-713305, West Bengal (Appellant) (Respondent) PAN No. CQUPK2724F Assessee by : Shri Somnath Ghosh, AR Revenue by : Shri Subhro Das, DR Date of hearing: 13.02.2025 Date of pronouncement : 11.03.2025 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 Centre, De…

PRACTO TECHNOLOGIES PRIVATE LIMITED,BANGALORE vs. THE DEPUTY COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE 1(3), BENGALURU, BANGALORE

In the result the appeal of the assessee is allowed

ITA 311/BANG/2024[AY 2015-16]Status: DisposedITAT Bangalore20 Feb 2025

Bench: SHRI WASEEM AHMED (Accountant Member), SHRI KESHAV DUBEY (Judicial Member)

For Appellant: Sri Padam Chand Khincha, A.RFor Respondent: Ms. Neera Malhotra, D.R

Section 143(2)Section 144Section 144C(10)Section 144C(5)Section 147Section 148Section 153

…IT(TP)ANo.311/Bang/2024 M/s. Practo Technologies Private Limited, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “C’’BENCH: BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER IT(TP)A No.311/Bang/2024 Assessment Year: 2015-16 M/s. Practo Technoligies Private Limited 371, St. Johns Hospital Road Santoshpuram DCIT Koramangala 3rd Block Vs. Central Circle-1(3) Bengaluru 560034 Bengaluru Karnataka PAN NO : AACCN8042Q APPELLANT RESPONDENT Appellant by : Sri Padam Chand Khincha, A.R. Respondent by : Ms. Neera Malhotra, D.R. Date of Hearing : 25.11.2024 Date of Pronouncement :…

AJIT KUMAR,BOKARO vs. ACIT, CIRCLE 2(1), IT, KOLKATA, KOLKATA

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

ITA 243/KOL/2024[2018-2019]Status: DisposedITAT Kolkata22 Nov 2024AY 2018-2019

Bench: Sri Rajesh Kumar & Pradip Kumar Choubey

Section 139Section 144CSection 144C(5)Section 147Section 148Section 148A

…g the order passed by the Tribunal, we find that the Tribunal was fully justified in allowing the assessee's appeal by taking note of the decision of this Court in the case of Principal Commissioner of Income Tax vs. Oberoi Hotels Pvt. Ltd. reported in [2018] 409 ITR 132 (Cal). In the said decision it was held that the notice under Section 143(2) of the Act was required to be mandatorily issued and Section 292BB had no manner of operation. The earliest of the decision is that of the Hon'ble Supreme Court in the case of Assistant Commissioner of Income Tax & Anr. vs. Hotel Blue Moon reported in [2010] 321 ITR 362…

ANAND SAWROOP,HIMACHAL PRADESH vs. INCOME TAX OFFICER , NAHAN

In the result, the appeal of the assessee is partly allowed

ITA 709/CHANDI/2023[2010-11]Status: DisposedITAT Chandigarh30 Oct 2024AY 2010-11

Bench: SHRI. AAKASH DEEP JAIN (Vice President), SHRI. VIKRAM SINGH YADAV (Accountant Member)

For Appellant: Shri Abhimanyu Jhamba, AdvocateFor Respondent: Shri Vivek Vardhan, JCIT, Sr. DR

Section 143(2)Section 144Section 147Section 148Section 151Section 50Section 50C

…आयकर अपीलीय अिधकरण,च"ीगढ़ "ायपीठ “ए” , च"ीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH HEARING THROUGH: PHYSICAL MODE "ी आकाश दीप जैन, उपा"" एवं "ी िव"म िसंह यादव, लेखा सद" BEFORE: SHRI. AAKASH DEEP JAIN, VP & SHRI. VIKRAM SINGH YADAV, AM आयकर अपील सं./ ITA NO.709/Chd/2023 िनधा"रण वष" / Assessment Year : 2010-11 Anand Sawroop The ITO बनाम S/o Sh. Ravinder Sawroop Sainwala Nahan (H.P.) Majra, Paonta Sahib, Sirmour- 173025, Himachal Pradesh "ायी लेखा सं./PAN NO: AUDPS3233L अपीलाथ"/Appellant ""थ"/Respondent िनधा"रती की ओर से/Assessee by : Shri Abhimanyu Jhamba, Advocate Shri M.L. Jhamba,…

FIXED & MOBILE PTE. LTD.,SINGAPORE vs. ACIT, CIRCLE-1(3)(1) INT. TAXATION, NEW DELHI

The appeals are allowed

ITA 767/DEL/2023[2016-17]Status: DisposedITAT Delhi09 Jul 2024AY 2016-17

Bench: Shri G.S. Pannu, Hon’Ble & Shri Anubhav Sharmaassessment Year: 2016-17 Assessment Year : 2017-18 Fixed & Mobile Pte Ltd., Vs Acit, 1 Raffles Place, International Taxation, #28-01 One Raffles Place, Tower-2, Circle 1(3)(1), Singapore, Singapore 9999. New Delhi. Pan: Aabcf4910G (Appellant) (Respondent) Assessee By : Shri Alok Vasant, Fca & Ms Poonam Ahuja, Advocate Revenue By : Shri Vizay B. Vasanta, Cit-Dr Date Of Hearing : 25.04.2024 Date Of Pronouncement : 09.07.2024 Order Per Anubhav Sharma, Jm:

For Appellant: Shri Alok Vasant, FCA &For Respondent: Shri Vizay B. Vasanta, CIT-DR

Section 142(1)Section 143(2)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : D : NEW DELHI BEFORE SHRI G.S. PANNU, HON’BLE VICE PRESIDENT AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER Assessment Year: 2016-17 Assessment Year : 2017-18 Fixed & Mobile Pte Ltd., Vs ACIT, 1 Raffles Place, International Taxation, #28-01 One Raffles Place, Tower-2, Circle 1(3)(1), Singapore, Singapore 9999. New Delhi. PAN: AABCF4910G (Appellant) (Respondent) Assessee by : Shri Alok Vasant, FCA & Ms Poonam Ahuja, Advocate Revenue by : Shri Vizay B. Vasanta, CIT-DR Date of Hearing : 25.04.2024 Date of Pronouncement : 09.07.2024 ORDER PER ANUBHAV SHARMA, JM: Thes…

KRISHNA CHANDRA MONDAL,CHINSURAH vs. ACIT, CIR. 23(1), HOOGHLY

In the result, the appeal filed by the assessee is allowed in the terms indicated herein above

ITA 58/KOL/2024[2013-14]Status: DisposedITAT Kolkata22 May 2024AY 2013-14

Bench: Dr. Manish Borad

Section 143(2)Section 144BSection 147Section 148Section 151Section 250Section 69

…g the order passed by the Tribunal, we find that the Tribunal was fully justified in allowing the assessee's appeal by taking note of the decision of this Court in the case of Principal Commissioner of Income Tax vs. Oberoi Hotels Pvt. Ltd. reported in [2018] 409 ITR 132 (Cal). In the said decision it was held that the notice under Section 143(2) of the Act was required to be mandatorily issued and Section 292BB had no manner of operation. The earliest of the decision is that of the Hon'ble Supreme Court in the case of Page 7 of 11 I.T.A. No.: 58/KOL/2024 Assessment Year: 2013-14 Krishna Chandra Mondal. Assistan…