Ground No. 7 of the Assessee. Sunrise Propbuild Pvt. Ltd. v. ACIT

109 Taxmann.com 185High Court#16463 most cited
5

judgments rely on this decision, according to BharatTax’s citation analysis of 346,713 Indian tax judgments — from 2024 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 commissionerreason to believereopening of assessmentaccommodation entryescapement of incomesection 151

Judgments citing Ground No. 7 of the Assessee. Sunrise Propbuild Pvt. Ltd. v. ACIT

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

…e case o f M/s GKN Driveshafts Vs. ITO (259 ITR 19). The Ld. Counsel has also relied on following Judgments of Hon'ble High Court of Delhi and also the Tribunal and sought for allowing Ground No. 2 of the Assessee. a) Nimitaya Hotel & Resorts Ltd. vs. ACIT (109 Taxmann.com 185) (ITAT Delhi). b) Pr. CIT vs. Tupperware India (P.) Ltd. (65 Taxmann.com 17) (Delhi High Court). c) Ferrous Infrastructure vs. DCIT (63 Taxmann.com 201) (Delhi High Court). 23. Per contra, the Ld. Department's Representative relying on the findings and the conclusion of the Lower Authorities, sought for dismissal of Ground No. 2 of the A…

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

…e case o f M/s GKN Driveshafts Vs. ITO (259 ITR 19). The Ld. Counsel has also relied on following Judgments of Hon'ble High Court of Delhi and also the Tribunal and sought for allowing Ground No. 2 of the Assessee. a) Nimitaya Hotel & Resorts Ltd. vs. ACIT (109 Taxmann.com 185) (ITAT Delhi). b) Pr. CIT vs. Tupperware India (P.) Ltd. (65 Taxmann.com 17) (Delhi High Court). c) Ferrous Infrastructure vs. DCIT (63 Taxmann.com 201) (Delhi High Court). 23. Per contra, the Ld. Department's Representative relying on the findings and the conclusion of the Lower Authorities, sought for dismissal of Ground No. 2 of the A…

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

…(259 ITR 19). The Ld. Counsel has also relied on following Judgments of Hon'ble High Court of Delhi and also the Tribunal and sought for allowing Ground No. 7 of the Assessee. Sunrise Propbuild Pvt. Ltd. Vs. ACIT a) Nimitaya Hotel & Resorts Ltd. vs. ACIT (109 Taxmann.com 185) (ITAT Delhi). b) Pr. CIT vs. Tupperware India (P.) Ltd. (65 Taxmann.com 17) (Delhi High Court). c) Ferrous Infrastructure vs. DCIT (63 Taxmann.com 201) (Delhi High Court). 11. Per contra, the Ld. Department's Representative relying on the findings and the conclusion of the Lower Authorities, sought for dismissal of Ground No. 7 of the A…

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

…(259 ITR 19). The Ld. Counsel has also relied on following Judgments of Hon'ble High Court of Delhi and also the Tribunal and sought for allowing Ground No. 7 of the Assessee. Sunrise Propbuild Pvt. Ltd. Vs. ACIT a) Nimitaya Hotel & Resorts Ltd. vs. ACIT (109 Taxmann.com 185) (ITAT Delhi). b) Pr. CIT vs. Tupperware India (P.) Ltd. (65 Taxmann.com 17) (Delhi High Court). c) Ferrous Infrastructure vs. DCIT (63 Taxmann.com 201) (Delhi High Court). 11. Per contra, the Ld. Department's Representative relying on the findings and the conclusion of the Lower Authorities, sought for dismissal of Ground No. 7 of the A…

ACIT, CC-2(1), Kol, Kolkata vs. Shalimar Hatcheries Limited, Kolkata

In the result, the appeal of the Revenue is allowed and the Cross Objection filed by the assessee is dismissed

ITA 546/KOL/2023[2012-13]Status: DisposedITAT Kolkata24 Jan 2024AY 2012-13

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Girish Agrawali.T.A. No. 546/Kol/2023) Assessment Year: 2012-2013 Assistant Commissioner Of Income Tax,....Appellant Central Circle-2(1), Kolkata, Aayakar Bhawan Poorva, 3Rd Floor, 110, Shanti Pally, Kolkata-700107 -Vs.- Shalimar Hatcheries Ltd.,......................Respondent 46C, Chowringhee Road, Park Street, 17Th Floor, Everest House, Kolkata-700071 [Pan: Aadcs6537J] - A N D - C.O. No. 13/Kol/2023 (In I.T.A. No. 546/Kol/2023) Assessment Year: 2012-2013 Shalimar Hatcheries Ltd.,..................Cross Objector 46C, Chowringhee Road, Park Street, Kolkata-700071 [Pan: Aadcs6537J] -Vs.- Assistant Commissioner Of Income Tax,....Respondent Central Circle-2(1), Kolkata, Aayakar Bhawan Poorva, 110, Shanti Pally, Kolkata-700107 Appearances By: Shri P.P. Barman, Addl. Cit, Appeared On Behalf Of The Revenue

Section 132Section 139Section 143(2)Section 143(3)Section 147Section 148Section 153ASection 35(1)(ii)

…ITA No. 546/KOL/2023 Assessment Year: 2012-2013 & C.O. No. 13/KOL/2023 (in ITA No. 546/KOL/2023) Shalimar Hatcheries Ltd. IN THE INCOME TAX APPELLATE TRIBUNAL, ‘B’ BENCH, KOLKATA Before Shri Rajpal Yadav, Vice-President (KZ) & Shri Girish Agrawal, Accountant Member I.T.A. No. 546/KOL/2023) Assessment Year: 2012-2013 Assistant Commissioner of Income Tax,....Appellant Central Circle-2(1), Kolkata, Aayakar Bhawan Poorva, 3rd Floor, 110, Shanti Pally, Kolkata-700107 -Vs.- Shalimar Hatcheries Ltd.,......................Respondent 46C, Chowringhee Road, Park Street, 17th Floor, EVEREST HOUSE, Kolkata-700071 [PAN…

Ground No. 7 of the Assessee. Sunrise Propbuild Pvt. Ltd. v. ACIT (109 Taxmann.com 185) — Cited in 5 Judgments | BharatTax