Nimitaya Hotel & Resorts Ltd. v. ACIT (

65 Taxmann.com 17High Court2016#9138 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2018 to 2025.

Sections most often in play

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

Issues it is cited on

bogus share capital mli borrowed satisfaction tangible material reasoned order reopening of assessment share application money escapement of income section 151 reason to believe chief commissioner change of opinion

Judgments citing Nimitaya Hotel & Resorts 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

…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 Assessee. 24. We have heard both the parties and perused the material availabl…

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

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

…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 Assessee. 12. We have heard both the parties and perused the material availabl…

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

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

DCIT, CIRCLE- 24(2), NEW DELHI vs. SUPERSTAR INNOVATION PVT. LTD., NEW DELHI

In the result, appeal of the Revenue is dismissed

ITA 834/DEL/2018[2009-10]Status: DisposedITAT Delhi04 Sept 2025AY 2009-10

Bench: Shri Vikas Awasthy & Shri Avdhesh Kumar Mishraआअसं.834/िद"ी/2018(िन.व. 2009-10) Deputy Commissioner Of Income Tax, Circle-24(2), R. No. 328, C.R Building, I.P Estate, ...... अपीलाथ"/Appellant New Delhi बनाम Vs. M/S. Superstar Innovation Pvt. Ltd., D-6/6032/2, Ground Floor, Vasant Kunj, New Delhi 110070 ..... "ितवादी/Respondent Pan: Aabcs 7795 Q Co No. 141/Del/2023 (A.Y.2009-10) In Ita No. 834/Del/2018 M/S. Superstar Innovation Pvt. Ltd., D-6/6032/2, Ground Floor, Vasant Kunj, New Delhi 110070 ...... अपीलाथ"/Appellant Pan: Aabcs 7795 Q बनाम Vs. Deputy Commissioner Of Income Tax, Circle-24(2), R. No. 328, C.R Building, I.P Estate, ..... "ितवादी/Respondent New Delhi अपीलाथ" "ारा/ Appellant By : Dr. Rakesh Gupta, S/Shri Somil Agarwal, Deepesh Garg & Shrey Jain, Advocates "ितवादी"ारा/Respondent By : Ms. Maninder Kaur & Ms. Neeju Gupta, Sr. Dr सुनवाई क" ितिथ/ Date Of Hearing : 06/06/2025 घोषणा क" ितिथ/ Date Of Pronouncement : : 04/09/2025

For Appellant: Dr. Rakesh Gupta, S/Shri Somil AgarwalFor Respondent: Ms. Maninder Kaur &

Section 143(3)Section 147Section 148

…आयकर अपीलीय अिधकरण िद"ी पीठ “जी”, िद"ी "ी िवकास अव"थी, "ाियक सद" एवं "ी अवधेश कुमार िम"ा, लेखाकार सद" के सम" IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”, DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI AVDHESH KUMAR MISHRA, ACCOUNTANT MEMBER आअसं.834/िद"ी/2018(िन.व. 2009-10) Deputy Commissioner of Income Tax, Circle-24(2), R. No. 328, C.R Building, I.P Estate, ...... अपीलाथ"/Appellant New Delhi बनाम Vs. M/s. Superstar Innovation Pvt. Ltd., D-6/6032/2, Ground Floor, Vasant Kunj, New Delhi 110070 ..... "ितवादी/Respondent PAN: AABCS 7795 Q CO No. 141/DEL/2023 (A.Y.2009-10) In ITA No. 834/DEL/201…

ASHOK KUMAR JAIN,MEERUT vs. PCIT, GHAZIABAD

In the result, both the appeals filed by appellant/assessee are allowed

ITA 2627/DEL/2024[2013-14]Status: DisposedITAT Delhi06 Jun 2025AY 2013-14

Bench: Shri Vimal Kumar & Shri Brajesh Kumar Singhita No. 2627/Del/2024 Assessment Year: 2013-14 Ita No.2628/Del/2024 Assessment Year: 2014-15 Ashok Kumar Jain, Vs. Principal Cit, Prop. Mange Lal Prakash Ghaziabad Chand, 45-B Gupta Colony, (Uttar Pradesh) T.P. Nagar, Meerut Pin: 250002 Pan: Aeipj3089E (Appellant) (Respondent) Assessee By: Shri Piyush Agarwal, Ca Department By: Mr. Javed Akhtar, Cit (Dr) Date Of Hearing: 20.03.2025 Date Of Pronouncement: 06.06.2025 O R D E R Per Vimal Kumar: The Appeals Filed By The Appellant/Assessee Are Against Separate Orders Dated 27.03.2024 Of Learned Principal Commissioner Of Income-Tax(Appeals), Ghaziabad (Hereinafter Referred As ‘Ld. Pcit’ ) Under Section 263 Of The Income-Tax Act, 1961 (Hereinafter Referred As “The Act”) Arising Out Of Separate Assessment Orders, Both Dated 29.03.2022 Of National Faceless Appeal Centre(Nfac), Delhi (Hereinafter Referred As “Ld. Ao”) Under Section 147 R.W.S. 144B Of The Act For Assessment Years 2013-14 & 2014-15 Respectively.

For Appellant: Shri Piyush Agarwal, CAFor Respondent: Mr. Javed Akhtar, CIT (DR)

Section 142(1)Section 143(2)Section 143(3)Section 147Section 148Section 151Section 263Section 40Section 40A(3)

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A”: NEW DELHI BEFORE SHRI VIMAL KUMAR, JUDICIAL MEMBER AND SHRI BRAJESH KUMAR SINGH, ACCOUNTANT MEMBER ITA No. 2627/DEL/2024 Assessment Year: 2013-14 ITA No.2628/DEL/2024 Assessment Year: 2014-15 Ashok Kumar Jain, Vs. Principal CIT, Prop. Mange Lal Prakash Ghaziabad Chand, 45-B Gupta Colony, (Uttar Pradesh) T.P. Nagar, Meerut PIN: 250002 PAN: AEIPJ3089E (Appellant) (Respondent) Assessee by: Shri Piyush Agarwal, CA Department by: Mr. Javed Akhtar, CIT (DR) Date of Hearing: 20.03.2025 Date of Pronouncement: 06.06.2025 O R D E R PER VIMAL KUMAR, JUDICIAL MEMBER: The ap…

CHEYUR RAMAKRISHNAN,CHENNAI vs. ITO, BUSINESS WARD - 2(3), CHENNAI

In the result, the appeal of the assessee in ITA No

ITA 334/CHNY/2024[2007-08]Status: DisposedITAT Chennai27 Aug 2024AY 2007-08

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manu Kumar Giri, Jm आयकरअपील सं./ Ita No.334/Chny/2024. (िनधा"रणवष" / Assessment Year: 2007-2008) Cheyur Ramakrishnan Rajkumar, Vs. The Income Tax Officer, No.7/4, Meenakshi P.S Business Ward Ii(3) Sivasamy Road, Chennai. Mylapore, Chennai 600 004. [Pan: Accpr 4434P] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant By : Shri. R. Subramanian, C.A., ""यथ" क" ओर से /Respondent By : Shri. Arv Srinivasan, Irs, Addl.Cit. सुनवाई क" तार"ख/Date Of Hearing : 19.06.2024 घोषणा क" तार"ख /Date Of Pronouncement : 27.08.2024 आदेश / O R D E R Per Manu Kumar Giri ()

For Appellant: Shri. R. Subramanian, C.AFor Respondent: Shri. ARV Srinivasan, IRS, Addl.CIT

Section 143(1)Section 143(3)Section 147Section 148Section 151Section 2(14)Section 54B

…3(1) may well lead to such an unintended mischief. It would be discriminatory too. An interpretation that leads to absurd results or mischief is to be eschewed.” 6. This decision was followed in the case of “Principal CIT Vs Tupperware India (P) Ltd., (2016) 65 Taxmann.com 17(Delhi)”. Similar view was taken in “Khubchandani Healthparks (P) Ltd., Vs Income Tax Officer, Mumbai”, wherein it was held that notice under Section 148 could be challenged as being without jurisdiction for absence of reason to believe that income had escaped assessment even in case where assessment had been completed earlier by an intimati…

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE- 1(2), BANGALORE vs. MR. M R SEETHARAM, BANGALORE

In the result, the appeal filed by the revenue stands allowed as indicated hereinabove

ITA 256/BANG/2020[2007-08]Status: DisposedITAT Bangalore31 May 2022AY 2007-08

For Respondent: Shri Naginchand Khincha

Section 132Section 143(2)Section 143(3)Section 147Section 148Section 151Section 153Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI. CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment Year : 2007-08 The Assistant Shri M R Seetharam, Commissioner of Gokula House, Income Tax, Gokula, Central Circle – Mathikere, 1(2), Bangalore – 560 054. Vs. Bangalore. PAN: AGDPS5886M APPELLANT RESPONDENT : Shri Naginchand Khincha, Assessee by CA : Shri K.V. Arvind, Standing Revenue by Counsel for Dept. Date of Hearing : 23-03-2022 Date of Pronouncement : 31-05-2022 ORDER PER BEENA PILLAI, JUDICIAL MEMBER Present appeal is filed by revenue against order date…

SMT. HARSHIDABEN M. POBARU,,JAMNAGAR. vs. DY. COMMR. OF INCOME TAX, CIRCLE-1, , JAMNAGAR.

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

ITA 371/RJT/2018[2011-12]Status: DisposedITAT Rajkot25 Jun 2019AY 2011-12

Bench: Shri Waseem Ahmed & Ms. Madhumita Royआयकर अपील सं./Ita No.371/Rjt/2018 "नधा"रण वष"/Asstt. Year: 2011-2012 D.C.I.T, Smt. Harshidaben M. Pobaru, Circle-1, Vs. “Gokul’’, Park Colony, Jamnagar. Jamnagar-361008. Pan: Acmpp9140J

Section 143(3)Section 147Section 69

…. [2017] 394 ITR 547 (Delhi)(HC) e. ACIT v. Tata Chemicals Ltd. (2017) 185 TTJ 123 (Mum.) (Trib.) f. Mahandi Coalfileds Ltd ITA No. 300/CTK/2014 (Page no. 4 to 13 PB1) g. Yasodaben Soni ITA No. 359/AHD/2016 (Page No. 14 to 13 PB1) h. Tupperware India (P) Ltd. 65 Taxmann.com 17 (Delhi) (Page No. 24 Asstt. Year 2011-12 4 to 30 PB1) i. Deloitte Haskins & Sells v. DCIT (2018) 253 Taxman 490 (Guj)(HC) (Copy enclosed) 5. After assessment made u/s. 143(3) vide order dated 31/03/2014, notice u/s. 148 was issued on 21/03/2017 for AY 2011-12, which is beyond four years from the end of assessment year. As per provisoto sec…

ITO, WARD-16(2), HYDERABAD, HYDERABAD vs. NEW CYBERABAD CITY PROJECTS PRIVATE LIMITED, HYDERABAD, HYDERABAD

In the result, appeal of the revenue is dismissed and the CO by the assessee is allowed

ITA 606/HYD/2017[2008-09]Status: DisposedITAT Hyderabad03 Oct 2018AY 2008-09

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahman

For Appellant: Shri B. RamakrishnanFor Respondent: Smt. Alka Rajvanshi Jain

Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH “B”, HYDERABAD BEFORE SMT. P. MADHAVI DEVI, JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER ITA No. 606/Hyd/2017 and CO No. 20/Hyd/2017 Assessment Year: 2008-09 Income-tax Officer, vs. New Cyberabad City Projects Ward – 16(2), Hyderabad. Pvt. Ltd., Hyderabad. PAN – AACCC 8896K (Appellant) (Respondent/Cross Objector) Revenue by : Smt. Alka Rajvanshi Jain Assessee by : Shri B. Ramakrishnan Date of hearing : 31/07/2018 Date of pronouncement : 03/10/2018 O R D E R PER S. RIFAUR RAHMAN, A.M.: This appeal filed by the Revenue is directed against the…

BALDEV RAMRATAN SHARMA,MUMBAI vs. ASST CIT 21(1), MUMBAI

In the result, the appeal of the assessee is allowed

ITA 1909/MUM/2017[2009-10]Status: DisposedITAT Mumbai28 Aug 2018AY 2009-10

Bench: Sri Mahavir Singh, Jm & Sri Ramit Kochar, Am

For Appellant: Bhadresh Doshi, ARFor Respondent: D.G. Pansari, DR

Section 143(3)Section 147Section 148

…आयकर अपीलीय अधिकरण “B” न्यायपीठ म ुंबई में। IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI श्री महावीर स िंह, न्याययक दस्य एविं श्री रसमत कोचर लेखा दस्य के मक्ष । BEFORE SRI MAHAVIR SINGH, JM AND SRI RAMIT KOCHAR, AM Aayakr ApIla saM./ ITA No. 1909/Mum/2017 (inaQa-arNa baYa- / Assessment Year 2009-10) Baldev Ramratan Sharma …… (ApIlaaqaI- / Appellant) Marshall Enterprises, 8/B, Shivsagar, Shivaji Park, Road No.5, Mumbai-16 Vs. The Asst. Commissioner of Income Tax …… (p`%yaqaaI- / Respondent) Circle-21(1), Room No. 116, Piramal Chambers, Lalbaug, Parel, Mumbai-400 012 स्थायी लेखा िं./PAN No. AAFPS45477F…

ITO 6 (3) (4), MUMBAI vs. KRR INVESTMENT CONSULTANCY PVT. LTD., MUMBAI

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

ITA 6008/MUM/2016[2008-09]Status: DisposedITAT Mumbai09 May 2018AY 2008-09

Bench: Shri B.R.Baskaran & Shri Sandeep Gosainito-6(3)(4), R.No 522, 5Th Floor, Aayakar Bhavan, ……………. Appellant M.K. Marg, Mumbai 400 020 V/S

For Appellant: Shri Neelkanth KhandelwalFor Respondent: Shri Ram Tiwari

Section 143(1)Section 143(3)Section 147Section 148Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI B.R.BASKARAN, ACCOUNTANT MEMBER AND SHRI SANDEEP GOSAIN, JUDICIAL MEMBER ITO-6(3)(4), R.No 522, 5th Floor, Aayakar Bhavan, ……………. Appellant M.K. Marg, Mumbai 400 020 v/s M/s. KRR Investment Consultancy Private Limited, 303, Jogani Industrial Estate, 541, ……………. Respondent Senapati Bapat Marg, Mumbai-400028 PAN:-AACCK4930E Assessee by : Shri Neelkanth Khandelwal Revenue by : Shri Ram Tiwari Date of Hearing-02.04.2018 Date of Order –09.05.2018 O R D E R PER: SANDEEP GOSAIN, JUDICIAL MEMBER. The present appeal has been filed by the Revenue against…