(b) Dazzling Construction (P.) Ltd. v. Income Tax Officer

172 Taxmann.com 860Reported decision2025#15089 most cited
6

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2025 to 2026.

Sections most often in play

Section 143(2)Section 147Section 148Section 68Section 142(1)Section 151Section 153CSection 69

Issues it is cited on

source of sourceborrowed satisfactionshare application moneyaccommodation entrysection 151section 69cdouble taxationreason to believeunexplained investmentgenuineness of the transactionsection 133(6)section 153c

Judgments citing (b) Dazzling Construction (P.) Ltd. v. Income Tax Officer

Income Tax Officer, Ward-1(1), Faridabad vs. Agarwal Earth Movers Private Limited, Faridabad

In the result, the appeal filed by the Revenue is dismissed

ITA 6084/DEL/2025[2020-21]Status: DisposedITAT Delhi08 Apr 2026AY 2020-21

Bench: Shri S. Rifaur Rahman & Shri Sudhir Kumarincome Tax Officer, Ward-1(1), Vs. Agarwal Earth Movers B-Block, New Cgo Complex, Private Limited, Nh-Iv, Nit Fartidabad 1316, Sector-29, Faridabad Haryana Haryana-121001 [Pan: Aadca7184K) (Appellant) (Respondent)

For Appellant: Sh. Ved Jain, Adv. & Ms. Uma Upadhyaya, CAFor Respondent: Sh. Pramod Kumar, Sr. DR
Section 132Section 132(4)Section 142(1)Section 143(2)Section 147Section 148

…IN THE INCOME TAXAPPELLATE TRIBUNAL DELHI BENCH ‘G’, NEW DELHI BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI SUDHIR KUMAR JUDICIAL MEMBER INCOME TAX OFFICER, WARD-1(1), VS. AGARWAL EARTH MOVERS B-BLOCK, NEW CGO COMPLEX, PRIVATE LIMITED, NH-IV, NIT FARTIDABAD 1316, SECTOR-29, FARIDABAD HARYANA HARYANA-121001 [PAN: AADCA7184K) (APPELLANT) (RESPONDENT) ASSESSEE BY : Sh. Ved Jain, Adv. & Ms. Uma Upadhyaya, CA REVENUE BY : Sh. Pramod Kumar, Sr. DR Date of Hearing : 16.03.2026 Date of Order : 08.04.2026 O R D E R PER SUDHIR KUMAR, JM : This appeal is preferred by the Revenue against the order of National…

Diamond Realcon Private Limited, Delhi vs. ACIT, Central Circle-2, Faridabad

In the result, Appeal in ITA

ITA 1260/DEL/2025[2012-13]Status: DisposedITAT Delhi05 Dec 2025AY 2012-13

Bench: Shri S. Rifaur Rahman & Shri Yogesh Kumar U.S.Ita No. 1260/Del/2025 (A.Y. 2012-13) M/S Diamond Realcon Private Vs Assistant Commissioner Of Limited, Income Tax, Central Circle-Ii, Shop No. 68, Building No. 38, Faridabad, Surya House, Near Pnb, Devli, Haryana-121001 Khanpur, New Delhi-110062 Pan: Aadcd6696H Appellant Respondent Assessee By Sh. S. S. Nagar, Ca Revenue By Ms.Suman Malik, Cit Dr Date Of Hearing 08/09/2025 Date Of Pronouncement 05/12/2025

Section 143(2)Section 147Section 148Section 151Section 153CSection 68

…1 ITA No. 1259 & 1260/Del/2025 Diamond Realcon Pvt. Ltd. Vs. ACIT IN THE INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘E’ NEW DELHI) BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER ITA No. 1260/Del/2025 (A.Y. 2012-13) M/s Diamond Realcon Private Vs Assistant Commissioner of Limited, Income Tax, Central Circle-II, Shop No. 68, Building No. 38, Faridabad, Surya House, Near PNB, Devli, Haryana-121001 Khanpur, New Delhi-110062 PAN: AADCD6696H Appellant Respondent Assessee by Sh. S. S. Nagar, CA Revenue by Ms.Suman Malik, CIT DR Date of Hearing 08/09/2025 Date of…

Diamond Realcon Private Limited, New Delhi vs. ACIT, Central Circle-2, Faridabad

In the result, Appeal in ITA

ITA 1259/DEL/2025[2011-12]Status: DisposedITAT Delhi05 Dec 2025AY 2011-12

Bench: Shri S. Rifaur Rahman & Shri Yogesh Kumar U.S.Ita No. 1260/Del/2025 (A.Y. 2012-13) M/S Diamond Realcon Private Vs Assistant Commissioner Of Limited, Income Tax, Central Circle-Ii, Shop No. 68, Building No. 38, Faridabad, Surya House, Near Pnb, Devli, Haryana-121001 Khanpur, New Delhi-110062 Pan: Aadcd6696H Appellant Respondent Assessee By Sh. S. S. Nagar, Ca Revenue By Ms.Suman Malik, Cit Dr Date Of Hearing 08/09/2025 Date Of Pronouncement 05/12/2025

Section 143(2)Section 147Section 148Section 151Section 153CSection 68

…1 ITA No. 1259 & 1260/Del/2025 Diamond Realcon Pvt. Ltd. Vs. ACIT IN THE INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘E’ NEW DELHI) BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER ITA No. 1260/Del/2025 (A.Y. 2012-13) M/s Diamond Realcon Private Vs Assistant Commissioner of Limited, Income Tax, Central Circle-II, Shop No. 68, Building No. 38, Faridabad, Surya House, Near PNB, Devli, Haryana-121001 Khanpur, New Delhi-110062 PAN: AADCD6696H Appellant Respondent Assessee by Sh. S. S. Nagar, CA Revenue by Ms.Suman Malik, CIT DR Date of Hearing 08/09/2025 Date of…

Passion Realtech Pvt Ltd, Gurgaon vs. ;ACIT, Central Circle-2, Faridabad

In the result, Appeals in ITA

ITA 1269/DEL/2025[2012-13]Status: DisposedITAT Delhi26 Nov 2025AY 2012-13

Bench: Shri S. Rifaur Rahman & Shri Yogesh Kumar U.S.

Section 143(2)Section 147Section 148Section 151Section 153C

…1 ITA No. 1268 & 1269/Del/2025 Passion Realtech Pvt. ltd. Vs. ACIT IN THE INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘E’ NEW DELHI) BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER ITA No. 1269/Del/2025 (A.Y. 2012-13) M/s Passion RealtechPvt. Vs Assistant Commissioner of Ltd.C-131, Ground floor, Income Tax, Central Circle-II, Block-C, Sushant Shopping Faridabad, Arcade, Sushant Lok-1, Haryana-121001 Gurgaon-122002 PAN: AAECP8445M Appellant Respondent Assessee by Sh. S.S. Nagar, CA Revenue by Ms. Suman Malik, CIT(DR) Date of Hearing 08/09/2025 Date of Pronounce…

Passion Realtech Pvt Ltd, Gurgaon vs. ACIT, Central Circle-2, Faridabad

In the result, Appeals in ITA

ITA 1268/DEL/2025[2011-12]Status: DisposedITAT Delhi26 Nov 2025AY 2011-12

Bench: Shri S. Rifaur Rahman & Shri Yogesh Kumar U.S.

Section 143(2)Section 147Section 148Section 151Section 153C

…1 ITA No. 1268 & 1269/Del/2025 Passion Realtech Pvt. ltd. Vs. ACIT IN THE INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘E’ NEW DELHI) BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER ITA No. 1269/Del/2025 (A.Y. 2012-13) M/s Passion RealtechPvt. Vs Assistant Commissioner of Ltd.C-131, Ground floor, Income Tax, Central Circle-II, Block-C, Sushant Shopping Faridabad, Arcade, Sushant Lok-1, Haryana-121001 Gurgaon-122002 PAN: AAECP8445M Appellant Respondent Assessee by Sh. S.S. Nagar, CA Revenue by Ms. Suman Malik, CIT(DR) Date of Hearing 08/09/2025 Date of Pronounce…

Delight Propcon Private Limited, Delhi vs. ACIT, Central Circle-2, Faridabad

In the result, Appeal of the Assessee is partly allowed

ITA 1267/DEL/2025[2011-12]Status: DisposedITAT Delhi26 Nov 2025AY 2011-12

Bench: Shri S. Rifaur Rahman & Shri Yogesh Kumar U.S.M/S Delight Propcon Private Vs Assistant Commissioner Of Limited Shop No. 68, Building Income Tax, No. 38, Surya House, Near Central Circle-Ii, New Cgo Pnb Devil Road, Khanpur, Complex, N. H. Iv, Nit New Delhi Faridabad, Haryana-121001 Pan: Aadcd6203E Appellant Respondent Assessee By Sh. S. S. Nagar, Ca Revenue By Sh. Suman Malik, Cit(Dr) Date Of Hearing 08/09/2025 Date Of Pronouncement 26/11/2025 Order

Section 143(2)Section 147Section 148Section 151Section 153CSection 68

…1 ITA No. 1267/Del/2025 M/s Delight Propcorn Pvt. Ltd. Vs. ACIT IN THE INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘E’ NEW DELHI) BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER M/s Delight Propcon Private Vs Assistant Commissioner of Limited Shop No. 68, Building Income Tax, No. 38, Surya House, Near Central Circle-II, New CGO PNB Devil Road, Khanpur, Complex, N. H. IV, NIT New Delhi Faridabad, Haryana-121001 PAN: AADCD6203E Appellant Respondent Assessee by Sh. S. S. Nagar, CA Revenue by Sh. Suman Malik, CIT(DR) Date of Hearing 08/09/2025 Date of Pronouncemen…

(b) Dazzling Construction (P.) Ltd. v. Income Tax Officer (172 Taxmann.com 860) — Cited in 6 Judgments | BharatTax