Bharatmaiya Memorial Foundation v. Deputy Commissioner of Income-tax (Exemption)-2, Ahmedabad

91 Taxmann.com 25High Court2018#21600 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 346,713 Indian tax judgments — from 2025 to 2025.

Sections most often in play

Section 143(2)Section 143(3)Section 147Section 148Section 151Section 153CSection 132Section 133(6)

Issues it is cited on

bogus share capitalmliborrowed satisfactionreasoned ordershare application moneytangible materialchief commissionerescapement of incomereason to believereopening of assessmentaccommodation entrysection 151

Judgments citing Bharatmaiya Memorial Foundation v. Deputy Commissioner of Income-tax (Exemption)-2, Ahmedabad

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…

Sunrise Propbuild Pvt Ltd., Delhi vs. ACIT, Central Circle-2, Faridabad

In the result, Appeals in ITA

ITA 1258/DEL/2025[2012-13]Status: DisposedITAT Delhi26 Nov 2025AY 2012-13

Bench: Shri S. Rifaur Rahman & Shri Yogesh Kumar U.S.Ita No. 1258/Del/2025 (A.Y. 2012-13) M/S Sunrise Propbuild Pvt. Ltd. V Assistant Commissioner Of House No. B-4, 1St Floor, Shop S Income Tax, Central Circle-Ii, No. 25, Ashirward Complex, Faridabad, Village Pitampura, New Delhi- Haryana-121001 110034 Pan: Aapcs2201K 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 26/11/2025

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

…1 ITA No. 1257 & 1258/Del/2025 Sunrise Propbuild 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. 1258/Del/2025 (A.Y. 2012-13) M/s Sunrise Propbuild Pvt. Ltd. V Assistant Commissioner of House No. B-4, 1st Floor, Shop s Income Tax, Central Circle-II, No. 25, Ashirward Complex, Faridabad, Village Pitampura, New Delhi- Haryana-121001 110034 PAN: AAPCS2201K Appellant Respondent Assessee by Sh. S. S. Nagar, CA Revenue by Ms.Suman Malik, CIT DR Date of Hearing 08/09/2025…

Sunrise Porpbuild Pvt Ltd, Delhi vs. ACIT, Central Circle-2, Faridabad

In the result, Appeals in ITA

ITA 1257/DEL/2025[2011-12]Status: DisposedITAT Delhi26 Nov 2025AY 2011-12

Bench: Shri S. Rifaur Rahman & Shri Yogesh Kumar U.S.Ita No. 1258/Del/2025 (A.Y. 2012-13) M/S Sunrise Propbuild Pvt. Ltd. V Assistant Commissioner Of House No. B-4, 1St Floor, Shop S Income Tax, Central Circle-Ii, No. 25, Ashirward Complex, Faridabad, Village Pitampura, New Delhi- Haryana-121001 110034 Pan: Aapcs2201K 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 26/11/2025

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

…1 ITA No. 1257 & 1258/Del/2025 Sunrise Propbuild 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. 1258/Del/2025 (A.Y. 2012-13) M/s Sunrise Propbuild Pvt. Ltd. V Assistant Commissioner of House No. B-4, 1st Floor, Shop s Income Tax, Central Circle-II, No. 25, Ashirward Complex, Faridabad, Village Pitampura, New Delhi- Haryana-121001 110034 PAN: AAPCS2201K Appellant Respondent Assessee by Sh. S. S. Nagar, CA Revenue by Ms.Suman Malik, CIT DR Date of Hearing 08/09/2025…

Bharatmaiya Memorial Foundation v. Deputy Commissioner of Income-tax (Exemption)-2, Ahmedabad (91 Taxmann.com 25) — Cited in 4 Judgments | BharatTax