Travels Private Limited (169 Sunrise Propbuild Pvt. Ltd. v. ACIT

165 Taxmann.com 757High Court2024#16917 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 348,607 Indian tax judgments — from 2025 to 2025.

Sections most often in play

Section 147 Section 148 Section 143(3)Section 132 Section 143(2)Section 148(2)Section 148A Section 148A(b)

Issues it is cited on

borrowed satisfaction tangible material escapement of income reason to believe accommodation entry section 151 reopening of assessment notice under section 148 reassessment proceedings assistant commissioner section 148 section 147

Judgments citing Travels Private Limited (169 Sunrise Propbuild Pvt. Ltd. v. ACIT

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…

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

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

Dinessh Kumar Sharma, Jaipur vs. ITO, Ward4(2), Jaipur

In the result, appeal of the assessee is allowed

ITA 1393/JPR/2024[2013-14]Status: DisposedITAT Jaipur24 Jun 2025AY 2013-14

For Appellant: Shri Shivangi Chopra, C.AFor Respondent: Shri Gautam Singh Choudhary, JCIT-DR

Section 139(1)Section 143(2)Section 144Section 147Section 148Section 250Section 69A

…आयकर अपीलीय अधिकरण, जयपुर न्यायपीठ, जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”SMC” JAIPUR डा० एस. सीतालक्ष्मी, न्यायिक सदस्य एवं श्री राठौड़ कमलेश जयन्तभाई, लेखा सदस्य के समक्ष BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM आयकरअपील सं./ITA. No. 1393/JPR/2024 निर्धारणवर्ष / Assessment Year : 2013-14 Shri Dinesh Kumar Sharma E-157, Road No. 11, VKI Area, Jaipur. बनाम Vs. Income Tax Officer, Ward 4(2), Jaipur. अपीलार्थी / Appellant प्रत्यर्थी / Respondent स्थायीलेखा सं./ जीआईआर सं./PAN/GIR No.: AFEPS6643A निर्धारिती की ओरसे / Assesseeby : Shri Shivangi Chopra, C.A. र…