PCIT v. Sunlight Tour and Travels (P.) Ltd.

169 Taxmann.com 673High Court2024#13571 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 341,001 Indian tax judgments — from 2025 to 2026.

Sections most often in play

Section 147 Section 148 Section 143(3)Section 68 Section 151 Section 133(6)Section 143(1)Section 143(2)

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Issues it is cited on

borrowed satisfaction tangible material accommodation entry section 151 escapement of income reason to believe reopening of assessment reassessment proceedings notice under section 148 genuineness of the transaction speaking order assistant commissioner

Judgments citing PCIT v. Sunlight Tour and Travels (P.) Ltd.

Shri Parasram Commodities Pvt Ltd., Delhi vs. DCIT, Circle-23(1), Delhi

In the result the appeal of the assessee is allowed

ITA 4630/DEL/2025[2012-13]Status: DisposedITAT Delhi18 Mar 2026AY 2012-13

Bench: Shri Sudhir Kumar & Shri Manish Agarwalassessment Year: 2012-13

Section 143(3)Section 147Section 148Section 68

…THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH “B”NEWDELHI BEFORE SHRI SUDHIR KUMAR, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER Assessment Year: 2012-13 Shri Parasram Commodities Vs. Deputy Commissioner Private Limited Income Tax Circle-23(1) Gupta Chamber B-7 Nirmri New Delhi, Delhi 110002 Shopping Centre Bharat Nagar New Delhi-110052 PAN No. AAACS4492D (Appellant) (Respondent) Appellant by Shri, Madhur Agarwal, Adv. Respondent by Ms. Kanchan Garg, Sr.DR Date of hearing 11.02.2026 Date of 18.03.2026 pronouncement ORDER PER SUDHIR KUMAR JM: The assessee preferred the appeal, challenging the o…

DCIT, Central Circle 3, New Delhi vs. Ameeta Mehra, New Delhi

The Appeal of the Revenue is dismissed

ITA 3568/DEL/2025[2013-14]Status: DisposedITAT Delhi29 Dec 2025AY 2013-14

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

Section 143(3)Section 147Section 148Section 148A

…1 ITA No. 3568/Del/2025 DCIT Vs. Ameeta Mehra 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 I.T.A. No. 3568/DEL/2025 (A.Y 2013-14) DCIT Vs Ameeta Mehra Central Circle 3 Khasra No. 22/2, 4/1,7/1 RoomNo.333, E-2,ARA 8,9,12,13,14 Near 21AA Centre, Jhandewalan Palam Farmshalpur Extension, New Delhi Sijwasan, New Delhi PAN: AAQPM78326C Appellant Respondent Assessee by Sh. Ajay Wadhwa, Adv& Sh. Shivam Garg, Adv Revenue by Sh. Abhijeet Kumar, Sr. DR Date of Hearing 08/10/2025 Date of Pronouncement 2…

Harish Banga, Hisar vs. Assessment Unit, New Delhi

In the result, both the substantial ground of appeal is allowed

ITA 4893/DEL/2025[2018-19]Status: DisposedITAT Delhi19 Dec 2025AY 2018-19

Bench: Shri Pawan Singhassessment Year: 2018-19 (Physical Hearing) Harish Banga, Assessment Unit, 264, Bank Colony, Hisar, Vs. Faceless Assessment Unit Haryana – 125001. Income Tax Department, Pan – Abqpb 8845 F New Delhi-110001. (Appellant) (Respondent) Present For: Assessee By : Shri H.K. Batra, Ca & Shri Naman Chawla, Ca Revenue By : Shri Virender Kumar Singh, Sr. D.R. Date Of Hearing : 04.12.2025 Date Of Pronouncement : 19.12 .2025 O R D E R Per : Pawan Singh: This Appeal By The Assessee Is Directed Against The Order Of Cit (A) Dated 08.07.2025 Vide Assessment Year 2018-19. The Assessee Has Raised Following Grounds Of Appeal:-

For Appellant: Shri H.K. Batra, CA &For Respondent: Shri Virender Kumar Singh, SR. D.R

Section 147Section 148Section 148ASection 151ASection 56Section 57

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCHES “SMC”, NEW DELHI BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER Assessment Year: 2018-19 (Physical hearing) Harish Banga, Assessment Unit, 264, Bank Colony, Hisar, Vs. Faceless Assessment Unit Haryana – 125001. Income Tax Department, PAN – ABQPB 8845 F New Delhi-110001. (Appellant) (Respondent) Present for: Assessee by : Shri H.K. Batra, CA & Shri Naman Chawla, CA Revenue by : Shri Virender Kumar Singh, SR. D.R. Date of Hearing : 04.12.2025 Date of Pronouncement : 19.12 .2025 O R D E R Per : Pawan Singh, Judicial Member: This appeal by the Assessee is directed agains…

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

Kajal Batra, Delhi vs. ACIT, Circle-52(1), Delhi

In the result, the appeal of the assessee stands dismissed as above

ITA 2419/DEL/2025[2017-18]Status: DisposedITAT Delhi30 Oct 2025AY 2017-18

Bench: Shri Vijay Pal Rao, Hon’Ble & Shri Avdhesh Kumar Mishra

Section 147Section 148Section 151Section 68Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’: NEW DELHI BEFORE SHRI VIJAY PAL RAO, HON’BLE VICE PRESIDENT AND SHRI AVDHESH KUMAR MISHRA, ACCOUNTANT MEMBER ITA No.2419/Del/2025, A.Y. 2017-18 Kajal Batra Assistant Commissioner of D-256/Ground Floor, Income Tax, Circle-52(1) Defence Colony, Vs. Civic Centre, Minto Road, New Delhi- 110024 New Delhi PAN: ADTPB7505R (Appellant) (Respondent) Appellant by Sh. K V S R Krishna, CA Respondent by Sh. Jitender Singh, CIT-DR Date of Hearing 30/09/2025 Date of Pronouncement 30/10/2025 ORDER PER AVDHESH KUMAR MISHRA, AM The appeal for the Assessment Year (‘AY’) 2017-…

M/S. Parvesh Construction Pvt Ltd, Mumbai vs. DCIT 8(2)(1), Mumbai

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

ITA 2714/MUM/2025[2011-12]Status: DisposedITAT Mumbai30 Jun 2025AY 2011-12

Bench: Shri Om Prakash Kant () & Shri Raj Kumar Chauhan ()

For Respondent: Mr. Nishit Gandhi

Section 147Section 148Section 14ASection 56(2)(viib)Section 68

…ped income be assessed. Failing this, the reassessment is rendered without jurisdiction and void ab-initio. 5. 3. Further, Hon'ble Delhi High Court in the case of Principal Commissioner of Income-tax Vs. Sunlight Tour and Travels (P.) Ltd. reported in [2024] 169 Taxmann.com 673(Delhi) has also held that Explanation to sec. 147 cannot be interpreted to mean that Assessing officer could assess other income of the assessee even in cases where no addition is made on the account of reasons for which re-assessment was initiated. The relevant finding of the Hon'ble High Court is reproduced asunder: “18. It is also rele…