How many judgments cite CIT v. SSA’s Emerald Meadows?

791 judgments on BharatTax cite CIT v. SSA’s Emerald Meadows (73 Taxmann.com 241), spanning 2016 to 2026.

Which sections of the Income Tax Act does CIT v. SSA’s Emerald Meadows come up under?

It is most often cited in judgments turning on Section 271(1)(c), Section 274, Section 143(3), Section 153A, Section 270A, Section 250.

CIT v. SSA’s Emerald Meadows

73 Taxmann.com 241High Court2016#63 most cited

What is CIT v. SSA’s Emerald Meadows authority for?

Penalty under Section 271(1)(c) of the Income-tax Act is invalid if the show-cause notice issued under Section 274 does not specifically state whether the penalty is for concealment of income or furnishing inaccurate particulars. The Supreme Court dismissed the Special Leave Petition against this decision, affirming its ratio.

791

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2026.

Also referred to as

CIT v. SSA’s Emerald Meadows · Section 271(1)(c) · Section 274 · penalty · show cause notice · vague notice · concealment of income · furnishing inaccurate particulars · Manjunatha Cotton · SLP dismissed · Supreme Court affirmation

Also reported as

73 Taxmann 241

Sections most often in play

Section 271(1)(c)Section 274 Section 143(3)Section 153A Section 270A Section 250 Section 139(1)Section 14A

Issues it is cited on

section 271(l)section 271(l)(c)section 274 furnishing inaccurate particulars penalty proceedings initiated furnishing inaccurate particulars of income concealment of income penalty u/s 271(1)(c)section 271aab penalty under section 271(1)(c)section 271(1)levy of penalty

Judgments citing CIT v. SSA’s Emerald Meadows

ZF STEERING GEAR (INDIA) LIMITED,PUNE vs. DCIT CENTRAL CIRCLE 15, DELHI

In the result, the appeal of the assessee is allowed in very terms

ITA 4807/DEL/2025[2014-15]Status: DisposedITAT Delhi27 Mar 2026AY 2014-15

Bench: Sh. M. Balaganesh & Sh. Sudhir Kumarassessment Year: 2014-15 Vs M/S Zf Sterling Gear Dcit Central Circle-15, (India) Limited, New Delhi Gat 1242 1244 Vadhu Room No. 245, Dgit Budruk Takuka Shirur (Systems) Ara Koregaon Bhima, Pune, Centre, Ground Maharashtara Floor E-2 (Pan: Aaacz0549G) Jhandewalan Extension, New Delhi (Appellant) (Respondent)

Section 271(1)Section 271(1)(c)

…1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’, NEW DELHI BEFORE SH. M. BALAGANESH, ACCOUNTANT MEMBER AND SH. SUDHIR KUMAR, JUDICIAL MEMBER Assessment Year: 2014-15 Vs M/s ZF STERLING GEAR DCIT Central Circle-15, (INDIA) LIMITED, NEW DELHI GAT 1242 1244 VADHU ROOM NO. 245, DGIT BUDRUK TAKUKA SHIRUR (SYSTEMS) ARA KOREGAON BHIMA, PUNE, CENTRE, GROUND MAHARASHTARA FLOOR E-2 (PAN: AAACZ0549G) JHANDEWALAN EXTENSION, NEW DELHI (APPELLANT) (RESPONDENT) Appellant by Shri Shivam Garg, Adv. & Shri Mihir Kaushik, Adv. Respondent by Shri Om Prakash, Sr. DR. Date of hearing: 12/03/2026 Date of Pronouncement: 27…

SHRI AJAY MAYOR,,AHMEDABAD vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1(2),, AHMEDABAD

In the result, the appeal of the assessee is allowed

ITA 1607/AHD/2019[2013-14]Status: DisposedITAT Ahmedabad13 Mar 2026AY 2013-14

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

For Appellant: Shri S. N. Soparkar, Sr. Adv. &For Respondent: Shri C Dharani Nath, Sr. DR

Section 271(1)(c)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, AHMEDABAD BEFORE SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER & SHRI NARENDRA PRASAD SINHA, ACCOUNTANT MEMBER I.T.A. No.1607/Ahd/2019 (Assessment Year: 2013-14) Ajay Mayor, Vs. Deputy Commissioner of The Retreat, Opp. Under Bridge, Income Tax, Shahibaug, Ahmedabad-380004 Circle-1(2), Ahmedabad [PAN No.AKWPM6450E] (Appellant) .. (Respondent) Appellant by : Shri S. N. Soparkar, Sr. Adv. & Ms. Ukti Shah, ARs Respondent by: Shri C Dharani Nath, Sr. DR Date of Hearing 10.03.2026 13.03.2026 Date of Pronouncement O R D E R PER SIDDHARTHA NAUTIYAL - JUDICIAL MEMBER: This ap…

SANJAY JAIN,SAHARANPUR vs. INCOME TAX OFFICER, WARD-3(3)(1),, SAHARANPUR

In the result, the appeal of the assessee is allowed

ITA 6650/DEL/2025[2013-14]Status: DisposedITAT Delhi13 Mar 2026AY 2013-14

Bench: Sh. S. Rifaur Rahman & Sh. Sudhir Kumarassessment Year: 2013-14 Vs Sanjay Jain, Ito, Ward-3(3)(1), 39, Mission Compound, Sahranpur-247001 Saharanpur-247001 Uttar Pradesh [Pan: Ackpj3369F) (Appellant) (Respondent)

Section 145(3)Section 271(1)Section 271(1)(c)

…1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’, NEW DELHI BEFORE SH. S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SH. SUDHIR KUMAR, JUDICIAL MEMBER Assessment Year: 2013-14 Vs SANJAY JAIN, ITO, WARD-3(3)(1), 39, MISSION COMPOUND, SAHRANPUR-247001 SAHARANPUR-247001 UTTAR PRADESH [PAN: ACKPJ3369F) (APPELLANT) (RESPONDENT) Appellants by Shri Ankit Gupta, Adv. Respondent by Shri Rajesh Kumar Dhanesta, Sr. DR Date of hearing: 25/02/2026 Date of Pronouncement: 13/03/2026 ORDER PER SUDHIR KUMAR, JM: This appeal by the assessee is directed against the order of Ld. National Faceless Appeal Centre (NFAC), Delhi…

M/S. R R INDUSTRIES LTD.,CHENNAI vs. DCIT, CENTRAL CIRCLE-1(4), CHENNAI

ITA 2743/CHNY/2025[2010-11]Status: DisposedITAT Chennai18 Feb 2026AY 2010-11

Bench: Shri Aby T. Varkey & Ms. Padmavathy. Sआयकर अपील सं./Ita Nos.2741 To 2743/Chny/2025 निर्धारणवर्ष/Assessment Year: 2008-09 To 2010-11 M/S. Rr Industries Ltd., No.94/95, Thiru Vi Ka Industrial Estate, Guindy, Chennai-600 032. [Pan: Aaacr 3594 H] (अपीलार्थी/Appellant) अपीलार्थी की ओर से/ Appellant By प्रत्यर्थी की ओर से / Respondent By सुनवाईकीतारीख/Date Of Hearing घोषणाकीतारीख /Date Of Pronouncement V. The Dcit, Central Circle-1(4), Chennai. (प्रत्यर्थी/Respondent) : Mr.M.K. Rangaswamy, Ca : Ms.R. Anitha, Addl.Cit : 11.02.2026 : 18.02.2026 आदेश / Order Per Aby T. Varkey, Jm: These Are Appeals Preferred By The Assessee Against The Order Of The Learned Commissioner Of Income Tax (Appeals), (Hereinafter In Short 'The Ld.Cit(A)'), Chennai-18, Dated 07.08.2025, For The Assessment Year (Hereinafter In Short 'Ay') 2008-09 To 2010-11 Confirming The Penalty- Imposed U/S.271(1)(C) Of The Income Tax Act, 1961 (Hereinafter Referred To As 'The Act'). :: 2 ::

Section 10ASection 143(3)Section 153CSection 271(1)(c)Section 274

…the impugned notice is bad in law and therefore the penalty levied needs to be deleted. The Ld.AR also relied on the following case laws: 1. CIT vs Manjunatha Cotton and Ginning Factory (2013) 359 ITR 565 (Kar) 2. CIT, Bangalore Vs. SSA Emerald Meadows (2016) 73 Taxmann.com 241 (Kar.) 3. Babuji Jacob reported in 430 ITR 259 (Madras-HC) 4. Mohd. Farhan A. Shaikh v. ACIT (2021) 434 ITR 1 (FB) (Bom) (HC) 5. Per contra, the Ld.DR supported the action of the Ld.CIT(A) and has assailed the plea of the Ld.AR of the assessee for cancelling penalty levied u/s.271(1)(c) of the Act on the ground that the notice issued u/s.2…

M/S. R R INDUSTRIES LTD.,CHENNAI vs. DCIT, CENTRAL CIRCLE-1(4), CHENNAI

ITA 2742/CHNY/2025[2009-10]Status: DisposedITAT Chennai18 Feb 2026AY 2009-10

Bench: Shri Aby T. Varkey & Ms. Padmavathy. Sआयकर अपील सं./Ita Nos.2741 To 2743/Chny/2025 निर्धारणवर्ष/Assessment Year: 2008-09 To 2010-11 M/S. Rr Industries Ltd., No.94/95, Thiru Vi Ka Industrial Estate, Guindy, Chennai-600 032. [Pan: Aaacr 3594 H] (अपीलार्थी/Appellant) अपीलार्थी की ओर से/ Appellant By प्रत्यर्थी की ओर से / Respondent By सुनवाईकीतारीख/Date Of Hearing घोषणाकीतारीख /Date Of Pronouncement V. The Dcit, Central Circle-1(4), Chennai. (प्रत्यर्थी/Respondent) : Mr.M.K. Rangaswamy, Ca : Ms.R. Anitha, Addl.Cit : 11.02.2026 : 18.02.2026 आदेश / Order Per Aby T. Varkey, Jm: These Are Appeals Preferred By The Assessee Against The Order Of The Learned Commissioner Of Income Tax (Appeals), (Hereinafter In Short `The Ld.Cit(A)'), Chennai-18, Dated 07.08.2025, For The Assessment Year (Hereinafter In Short `Ay') 2008-09 To 2010-11 Confirming The Penalty- Imposed U/S.271(1)(C) Of The Income Tax Act, 1961 (Hereinafter Referred To As 'The Act'). :: 2 ::

Section 10ASection 143(3)Section 153CSection 2Section 271(1)(c)Section 274

M/S. R R INDUSTRIES LTD.,CHENNAI vs. DCIT, CENTRAL CIRCLE-1(4), CHENNAI

In the result, appeals filed by the assessee are allowed

ITA 2741/CHNY/2025[2008-09]Status: DisposedITAT Chennai18 Feb 2026AY 2008-09

Bench: Shri Aby T. Varkey & Ms. Padmavathy. S

For Appellant: Mr.M.K. Rangaswamy, CAFor Respondent: Ms.R. Anitha, Addl.CIT

Section 10ASection 143(3)Section 153CSection 271(1)(c)Section 274

…he impugned notice is bad in law and therefore the penalty levied needs to be deleted. The Ld.AR also relied on the following case laws: 1. CIT vs Manjunatha Cotton and Ginning Factory (2013) 359 ITR 565 (Kar) 2. CIT, Bangalore Vs. SSA Emerald Meadows (2016) 73 Taxmann.com 241 (Kar.) 3. Babuji Jacob reported in 430 ITR 259 (Madras-HC) 4. Mohd. Farhan A. Shaikh v. ACIT (2021) 434 ITR 1 (FB) (Bom) (HC) 5. Per contra, the Ld.DR supported the action of the Ld.CIT(A) and has assailed the plea of the Ld.AR of the assessee for cancelling penalty levied u/s.271(1)(c) of the Act on the ground that the notice issued u/s.…

WINWOOD MARKETING PRIVATE LIMITED,KOLKATA vs. ITO, WARD 6(2),, KOLKATA

In the result, the appeal of the assessee is allowed

ITA 2196/KOL/2025[2012-2013]Status: DisposedITAT Kolkata05 Feb 2026AY 2012-2013

Bench: Shri Rajesh Kumar & Shri Pradip Kumar Choubeyassessment Year: 2012-13 Winwood Marketing Pvt. Ltd..……..………………….……….……….……Appellant C/O Agarwal Vishwanath & Associates, 133/1/1A, Sn Banerjee Road, Pushkal Bhawan 3Rd Floor, Kol – 700013. [Pan: Aabcw3528M] Vs. Ito, Ward-6(2), Kolkata…….……...…………………….....……...…..…..Respondent Appearances By: Shri Subhankar Ghosh, Adv., Appeared On Behalf Of The Appellant. Shri S B Chakraborthy, Sr. Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : January 19, 2026 Date Of Pronouncing The Order : February 05, 2026 Order Per Pradip Kumar Choubey: This Appeal Filed By The Assessee Is Directed Against The Order Dated 09.09.2025 Of The National Faceless Appeal Centre (Hereinafter Referred To As The “Cit(A)”) Passed U/S 250 Of The Income-Tax Act, 1961 (Hereinafter Referred To As “The Act”) For The Assessment Year 2012–13. 2. Facts In Brief Are That The Assessee Had Filed His Return Of Income For The A.Y. 2012-13 Declaring A Total Income Nil. The Case Of The Assessee Was Selected For Scrutiny Through Cass With The Reason ‘Large Share Premium Received’. Accordingly, Notice U/S 143(2) Of The Act Was Issued. The Assessment Order U/S. 143(3) Of The Act Was Passed Determining Total Income Of Rs.4,79,44,500/- (Share Capital Of Rs.8,30,000/- + Premium Of Rs.4,71,14,500/-) & The Assessing Officer Also Initiated Penalty Proceedings U/S. 271(1)(C) Of The Act. Winwood Marketing Pvt. Ltd 3. Aggrieved By The Said Order, The Assessee Preferred Appeal Before The Ld. Cit(A), Wherein, The Appeal Of The Assessee Has Been Dismissed & The Penalty U/S 271(1)(C) As Made By The Assessing Officer Was Confirmed By Ld. Cit(A).

Section 143(2)Section 143(3)Section 250Section 271(1)(c)Section 271ASection 274

…आयकर अपील"य अ"धकरण, कोलकाता पीठ, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH KOLKATA Before Shri Rajesh Kumar, Accountant Member and Shri Pradip Kumar Choubey, Judicial Member Assessment Year: 2012-13 Winwood Marketing Pvt. Ltd..……..………………….……….……….……Appellant C/o Agarwal Vishwanath & Associates, 133/1/1A, SN Banerjee Road, Pushkal Bhawan 3rd Floor, Kol – 700013. [PAN: AABCW3528M] vs. ITO, Ward-6(2), Kolkata…….……...…………………….....……...…..…..Respondent Appearances by: Shri Subhankar Ghosh, Adv., appeared on behalf of the appellant. Shri S B Chakraborthy, Sr. DR, appeared on behalf of the Respondent. Date…

RAJESH B. JAIN AS LEGAL HEIR OF BHANWARLAL M. JAIN,MUMBAI vs. WARD 19(1)(1), MUMBAI

ITA 1942/MUM/2024[2013-14]Status: DisposedITAT Mumbai29 Jan 2026AY 2013-14

Bench: Justice (Retd.) C V Bhadang & Shri Arun Khodpia, Am

For Appellant: Shri Madhur Agarwal, AdvFor Respondent: Assessee by

Section 143(1)Section 271Section 271(1)(c)

…ounds which need to be met specifically, otherwise, the principles of natural justice are offended and on the basis of such a vague notice, no penalty could be imposed on the assessee. Assessee also referred to the case of CIT Vs. SSA’s Emerald Meadows (2016) 73 Taxmann.com 241(Kar.), where in the findings in CIT Vs. Manjunatha Cotton & Ginning Factory (supra) was affirmed. Further, the revenue has challenged the identical issue before the Hon’ble Apex Court in the case of Veerabhadrappa Sangappa & Co. ITA No. 5020 of 2009, but SLP against the said order was dismissed. 12. To strengthen the aforesaid legal prepo…

RAJESH B. JAIN AS LEGAL HEIR OF BHANWARLAL M JAIN,MUMBAI vs. INCOME TAX OFFICER, WARD-19(1)(1), MUMBAI

ITA 1940/MUM/2024[2010-11]Status: DisposedITAT Mumbai29 Jan 2026AY 2010-11

Bench: Justice (Retd.) C V Bhadang & Shri Arun Khodpia, Am

For Appellant: Shri Madhur Agarwal, AdvFor Respondent: Assessee by

Section 143(1)Section 271Section 271(1)(c)

RAJESH B, JAIN AS LEGAL OF BHANWARLAL M. JAIN,MUMBAI vs. WARD 19(1)(1), MUMBAI

ITA 1938/MUM/2024[2008-09]Status: DisposedITAT Mumbai29 Jan 2026AY 2008-09

Bench: Justice (Retd.) C V Bhadang & Shri Arun Khodpia, Am Ι.Τ.Α. No.1938/Mum/2024 (Assessment Year: 2008-09) Ι.Τ.Α. No.1937/Mum/2024 (Assessment Year: 2009-10) Ι.Τ.Α. No.1940/Mum/2024 (Assessment Year: 2010-11) Ι.Τ.Α. No.1939/Mum/2024 (Assessment Year: 2011-12) Ι.Τ.Α. No.1941/Mum/2024 (Assessment Year: 2012-13) Ι.Τ.Α. No.1942/Mum/2024 (Assessment Year: 2013-14) Ι.Τ.Α. No.1936/Mum/2024 (Assessment Year: 2014-15) Rajesh B. Jain As Legal Heir Of Bhanwarlal Jain, 171, 17Th Floor, Silver Arch, Petit Hall Compound, Nepeansea Road, Mumbai - 400006 Pan: Aafpj1924R Assessee -अपीलार्थी / Appellant Vs. Ito, Ward-19(1)(1), Piramal Chamber, Lalbaug, Mumbai-400012. Revenue - प्रत्यर्थी / Respondent : Assessee By : Shri Madhur Agarwal, Adv, Shri Fenil Bhat & Shri Sucheck Anchaliya, Ca

For Appellant: Shri Madhur Agarwal, AdvFor Respondent: Assessee by

Section 143(1)Section 271Section 271(1)(c)

…ounds which need to be met specifically, otherwise, the principles of natural justice are offended and on the basis of such a vague notice, no penalty could be imposed on the assessee. Assessee also referred to the case of CIT Vs. SSA's Emerald Meadows (2016) 73 Taxmann.com 241(Kar.), where in the findings in CIT Vs. Manjunatha Cotton & Ginning Factory (supra) was affirmed. Further, the revenue has challenged the identical issue before the Hon'ble Apex Court in the case of Veerabhadrappa Sangappa & Co. ITA No. 5020 of 2009, but SLP against the said order was dismissed. 12. To strengthen the aforesaid legal prepos…

RAJESH B. JAIN AS LEGAL HEIR OF BHANWARLAL M. JAIN,MUMBAI vs. WARD 19(1)(1), MUMBAI

ITA 1937/MUM/2024[2009-10]Status: DisposedITAT Mumbai29 Jan 2026AY 2009-10

Bench: Justice (Retd.) C V Bhadang & Shri Arun Khodpia, Am

For Appellant: Shri Madhur Agarwal, AdvFor Respondent: Assessee by

Section 143(1)Section 271Section 271(1)(c)

RAMESH CHOWDHURY,KOLKATA vs. I.T.O., WARD - 31(4),, KOLKATA

In the result, the appeal of the assessee is allowed

ITA 2123/KOL/2025[2015-2016]Status: DisposedITAT Kolkata28 Jan 2026AY 2015-2016

Bench: Shri Rajesh Kumar & Shri Pradip Kumar Choubeyassessment Year: 2015-16 Ramesh Chowdhury…………..……..………………….……….……….……Appellant 7, Padda Pukur Road, Kol – 700020. [Pan: Acspc5253B] Vs. Ito, Ward-31(4), Kolkata………...………………………......……...…..…..Respondent Appearances By: S. K. Kamaluddin, Ca, Appeared On Behalf Of The Appellant. Shri S B Chakraborthy, Sr. Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : January 06, 2026 Date Of Pronouncing The Order : January 28, 2026 Order Per Pradip Kumar Choubey: This Appeal Filed By The Assessee Is Directed Against The Order Dated 22.07.2025 Of The National Faceless Appeal Centre (Hereinafter Referred To As The “Cit(A)”) Passed U/S 250 Of The Income-Tax Act, 1961 (Hereinafter Referred To As “The Act”) For The Assessment Year 2015–16. 2. Facts In Brief Are That The Assessee Is An Individual & Filed Its Original Return Of Income Declaring Income Of Rs. 8,68,870/- For The A.Y. 2015-16. Further The Case Of The Appellant Was Selected For The Scrutiny & The Notice U/S. 143(2) Was Issued. The Assessment Was Completed U/S 143(3) Of Act After Making The Disallowance On Account Of Sundry Creditors Bills Amounting To Rs.38,35,643/-. The Assessing Officer Also Initiated Penalty Proceedings U/S 271(1)(C) Of Act.

Section 143(2)Section 143(3)Section 250Section 271(1)(c)Section 274

…आयकर अपील"य अ"धकरण, कोलकाता पीठ, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH KOLKATA Before Shri Rajesh Kumar, Accountant Member and Shri Pradip Kumar Choubey, Judicial Member Assessment Year: 2015-16 Ramesh Chowdhury…………..……..………………….……….……….……Appellant 7, Padda Pukur Road, Kol – 700020. [PAN: ACSPC5253B] vs. ITO, Ward-31(4), Kolkata………...………………………......……...…..…..Respondent Appearances by: S. K. Kamaluddin, CA, appeared on behalf of the appellant. Shri S B Chakraborthy, Sr. DR, appeared on behalf of the Respondent. Date of concluding the hearing : January 06, 2026 Date of pronouncing the order : Jan…

TAHIR KHAN,JHANSI vs. INCOME TAX OFFICER-2(3)(1), JHANSI

In the result, assessee’s appeal is allowed

ITA 468/AGR/2025[2014-15]Status: DisposedITAT Agra15 Jan 2026AY 2014-15

Bench: : Shri S. Rifaur Rahman & Shri Sunil Kumar Singhassessment Year: 2014-15

Section 143(3)Section 250Section 271(1)(c)Section 274Section 292BSection 56(2)(vii)

…IN THE INCOME TAX APPELLATE TRIBUNAL, AGRA BENCH, AGRA BEFORE : SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI SUNIL KUMAR SINGH, JUDICIAL MEMBER Assessment Year: 2014-15 Tahir Khan, 136, Toriya Narsingh Vs. Income-tax Officer, Rao, Jhansi (UP). Ward 2(3)(1), Jhansi. PAN : AJXPK8333L (Appellant) (Respondent) Assessee by Sh. Anurag Sinha, Advocate Department by Sh. Sahilendra Srivastava, Sr. DR Date of hearing 16.12.2025 Date of pronouncement 15.01.2026 ORDER PER : SUNIL KUMAR SINGH, JUDICIAL MEMBER: This appeal has been preferred by assessee against the impugned order dated 13.08.2025 passed in Appeal No…

JAYCO PROMOTERS & DEVELOPERS PVT. LTD.,DELHI vs. INCOME TAX OFFICER, WARD 13(3), DELHI

In the result, the appeal of the assessee is allowed

ITA 101/DEL/2025[2007-08]Status: DisposedITAT Delhi13 Jan 2026AY 2007-08

Bench: Shri M. Balaganesh & Shri Vimal Kumarjayco Promoters & Developers Vs. Income Tax Officer, Pvt. Ltd, Ward-13(3), C-5, Madhu Vihar, Patparganj, Delhi Delhi (Appellant) (Respondent) Pan: Aabcj7631E

For Appellant: Shri Vibhu Gupta, AdvFor Respondent: Shri Ajay Kumar Arora, Sr. DR

Section 271(1)Section 271(1)(c)Section 274

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A”: NEW DELHI BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMBER AND SHRI VIMAL KUMAR, JUDICIAL MEMBER Jayco Promoters & Developers Vs. Income Tax Officer, Pvt. Ltd, Ward-13(3), C-5, Madhu Vihar, Patparganj, Delhi Delhi (Appellant) (Respondent) PAN: AABCJ7631E Assessee by : Shri Vibhu Gupta, Adv Revenue by: Shri Ajay Kumar Arora, Sr. DR Date of Hearing 09/12/2025 Date of pronouncement 13/01/2026 O R D E R PER M. BALAGANESH, A. M.: 1. The appeal in ITA No. 101/Del/2025 for AY 2007-08, arises out of the order of the National Faceless Appeal Centre (NFAC), Delhi [hereinafter…

GANESH RAM DOKANIA,BANKA vs. ACIT, CIR-2, PATNA, PATNA

In the result, the appeal of the assessee is allowed

ITA 238/PAT/2025[2014-15]Status: DisposedITAT Patna08 Jan 2026AY 2014-15

Bench: Shri Rajesh Kumar & Shri Pradip Kumar Choubeyassessment Years: 2014-15 Ganesh Ram Dokania………..……..………………….……….……….……Appellant Dokania Market, Aliganj, Bihar-813102.. [Pan: Aadfg1795P] Vs. Acit, Circle-2, Patna…….………...…………………….....……...…..…..Respondent Appearances By: Shri Manish Rastogi, Adv., Appeared On Behalf Of The Appellant. Md. A H Chowdhury, Cit-Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : December 17, 2025 Date Of Pronouncing The Order : January 08, 2026 Order Per Pradip Kumar Choubey: This Appeal Filed By The Assessee Is Directed Against The Order Dated 27.03.2025 Of The Cit(A)-3, Patna (Hereinafter Referred To As The “Cit(A)”) Passed U/S 250 Of The Income-Tax Act, 1961 (Hereinafter Referred To As “The Act”) For The Assessment Year 2014–15. 2. Facts In Brief Are That The Assessee Is Engaged In Real Estate Business & The Assessee Filed Return Of Income On 15.11.2016 In Response To Notice U/S 153A Of The Act By Declaring Total Income Of Rs.31,56,350/-. Notice U/S. 143(2) Of The Act Was Issued & Subsequently, Assessment U/S. 153A/144 Was Completed At A Total Income Of Rs.25,67,79,232/- Wherein The Assessing Officer Imposed Penalty U/S. 271Aab Of The Act At Rs. 1,60,00,000/- On Undisclosed Income.

Section 143(2)Section 153ASection 250Section 271(1)(c)Section 271ASection 274

…IN THE INCOME TAX APPELLATE TRIBUNAL BENCH-PATNA VIRTUAL HEARING AT KOLKATA Before Shri Rajesh Kumar, Accountant Member and Shri Pradip Kumar Choubey, Judicial Member Assessment Years: 2014-15 Ganesh Ram Dokania………..……..………………….……….……….……Appellant Dokania Market, Aliganj, Bihar-813102.. [PAN: AADFG1795P] vs. ACIT, Circle-2, Patna…….………...…………………….....……...…..…..Respondent Appearances by: Shri Manish Rastogi, Adv., appeared on behalf of the appellant. Md. A H Chowdhury, CIT-DR, appeared on behalf of the Respondent. Date of concluding the hearing : December 17, 2025 Date of pronouncing the order : January 08, 2026…

PR. COMMISSIONER OF INCOME TAX -CENTRAL -1 vs. CHETAN GUPTA

The appeal is dismissed on this ground

ITA/741/2025HC Delhi15 Dec 2025

Bench: HON'BLE MR. JUSTICE V. KAMESWAR RAO,HON'BLE MR. JUSTICE VINOD KUMAR

Section 260ASection 271Section 271(1)(c)Section 274

…ITA 741/2025 Page 1 of 5 $~89 * IN THE HIGH COURT OF DELHI AT NEW DELHI % Date of Decision : 15.12.2025 + ITA 741/2025 & CM APPL. 78386/2025 (condn of delay of 1100 days in re-filing) PR. COMMISSIONER OF INCOME TAX -CENTRAL -1 .....Appellant Through: Mr Ruchir Bhatia, SSC and Mr Anant Mann, JSC. versus CHETAN GUPTA…

VISHAL OSATWAL,KOLKATA vs. D.C.I.T., CIRCLE - 29(1), KOLKATA

In the result, the appeal of the assessee is allowed

ITA 1217/KOL/2025[2014-2015]Status: DisposedITAT Kolkata10 Dec 2025AY 2014-2015

Bench: Shri Rajesh Kumar & Shri Pradip Kumar Choubeyassessment Year: 2014-15 Vishal Osatwal………………..……..………………….……….……….……Appellant Ground Floor, 34/1U, Ballygunge Circular Road, Kol – 700019. [Pan: Aanpo2583R] Vs. Dcit, Circle-29(1), Kolkata………...…………………….....……...…..…..Respondent Appearances By: Shri Akkal Dudhwewala, Fca, Appeared On Behalf Of The Appellant. Shri S B Chakraborthy, Sr. Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : December 01, 2025 Date Of Pronouncing The Order : December 10, 2025 Order Per Pradip Kumar Choubey: This Appeal Filed By The Assessee Is Directed Against The Order Dated 01.05.2025 Of The National Faceless Appeal Centre (Hereinafter Referred To As The “Cit(A)”) Passed U/S 250 Of The Income-Tax Act, 1961 (Hereinafter Referred To As “The Act”) For The Assessment Year 2014–15. 2. Facts In Brief Are That The Assessee Had Filed His Return Of Income For The A.Y. 2014-15 On 30.07.2014 Declaring A Total Income Of Rs.17,62,746/-. The Case Of The Assessee Was Selected For Scrutiny & During The Course Of Assessment Proceedings, The Assessee Filed Revised Computation Of Income Offering Additional Income Of Rs.74,62,846/- Being Ltcg Claimed As Exempt In The Original Return Of Income. The Assessment U/S. 143(3) Of The Act Was Completed On 20-10-2016 Determining The Assessee'S Total Income At Rs.92,97,450/- By Making Addition Of Rs.74,62,846/- On Account Of Disallowance Of Ltcg & Disallowance Of Legal Expenses Of Rs. 3,809/-. In Respect Of Both These Vishal Osatwal Additions, The Assessing Officer Also Initiated Penalty Proceedings U/S. 271(1)(C) Of The Act.

Section 143(3)Section 250Section 271(1)(c)Section 271ASection 274

…आयकर अपील"य अ"धकरण, कोलकाता पीठ, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH KOLKATA Before Shri Rajesh Kumar, Accountant Member and Shri Pradip Kumar Choubey, Judicial Member Assessment Year: 2014-15 Vishal Osatwal………………..……..………………….……….……….……Appellant Ground Floor, 34/1U, Ballygunge Circular Road, Kol – 700019. [PAN: AANPO2583R] vs. DCIT, Circle-29(1), Kolkata………...…………………….....……...…..…..Respondent Appearances by: Shri Akkal Dudhwewala, FCA, appeared on behalf of the appellant. Shri S B Chakraborthy, Sr. DR, appeared on behalf of the Respondent. Date of concluding the hearing : December 01, 2025 D…

EVEREST KANTO CYLINDER LTD,MUMBAI vs. DCIT CIRCLE 3(4), MUMBAI

In the result, the appeal of the assessee is allowed

ITA 5790/MUM/2025[2010-11]Status: DisposedITAT Mumbai10 Dec 2025AY 2010-11

Bench: Shri Rahul Chaudhary & Shri Prabhash Shankareverest Kanto Cylinder V/S. Deputy Commissioner Of Ltd. बनाम Income Tax, Circle – 3(4), 204,Raheja Centre, Free World Trade Centre 1, Cuffe Press Journal Marg, Parade, Mumbai – 400005, Nariman Point, Mumbai – Maharashtra 400 021, Maharashtra स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aaace0836F Appellant/अपीलार्थी .. Respondent/प्रतिवादी

For Appellant: Shri Shekhar Gupta,ARFor Respondent: Shri Hemanshu Joshi, (Sr.DR)

Section 115JSection 143(3)Section 271(1)Section 271(1)(c)Section 274

…IN THE INCOME-TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI BEFORE SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER & SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER Everest Kanto Cylinder v/s. Deputy Commissioner of Ltd. बनाम Income Tax, Circle – 3(4), 204,Raheja Centre, Free World Trade Centre 1, Cuffe Press Journal Marg, Parade, Mumbai – 400005, Nariman Point, Mumbai – Maharashtra 400 021, Maharashtra स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AAACE0836F Appellant/अपीलार्थी .. Respondent/प्रतिवादी Appellant by : Shri Shekhar Gupta,AR Respondent by : Shri Hemanshu Joshi, (Sr.DR) Date of Hearing 12.11.2025 Date of Pronouncement 10.12.2…

JOSEPH ABRAHAM PETER JOSEPH,MADURAI vs. INCOME TAX OFFICER, CENTRAL REVENUE BUILDING,MADURAI

In the result, appeal filed by the assessee is allowed

ITA 2722/CHNY/2025[2014-15]Status: DisposedITAT Chennai05 Dec 2025AY 2014-15

Bench: Shri Aby T. Varkey & Shri Jagadish

For Appellant: Mr.M. Muriga Boopathy, AdvFor Respondent: Mr.R. Raghupathy, Addl.CIT

Section 271(1)(c)

…आयकर अपीलीय अिधकरण, ’डी’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH: CHENNAI "ी एबी टी. वक", "ाियक सद" एवं एवं एवं एवं "ी जगदीश, लेखा सद" के सम" BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI JAGADISH, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.2722/Chny/2025 िनधा"रणवष"/Assessment Year: 2014-15 v. Joseph Abraham Peter Joseph, The ITO, 9H Sharon, Pasumpon Street, Non Corporate Circle-2, St. Marutipandi Nagar, Madurai. Narimedu, Madurai-625 002. [PAN: AAYPJ 6586 E] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant by : Mr.M. Muriga Boopathy, Adv. ""यथ" क" ओर से /Respondent b…

BRIJ GOPAL CONSTRUCTION COMPANY (P) LTD.,NEW DELHI vs. ACIT, CENTRAL CIRCLE-3, DELHI

In the result, assessee’s appeal is allowed

ITA 4800/DEL/2025[2017-18]Status: DisposedITAT Delhi28 Nov 2025AY 2017-18

Bench: Shri M Balaganesh & Ms. Madhumita Royassessment Year: 2017-18

Section 1Section 143Section 143(3)Section 270ASection 270A(2)(a)

…1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “C”: NEW DELHI BEFORE SHRI M BALAGANESH, ACCOUNTANT MEMBER AND Ms. MADHUMITA ROY, JUDICIAL MEMBER Assessment Year: 2017-18 Brij Gopal Construction Vs ACIT, CC-3, Co. Pvt. Ltd., Delhi. A-7/2, Shivaji Apartment, Sector-14, Rohini, New Delhi-110085. PAN: AADCB 7702 J APPELLANT RESPONDENT Shri Gautam Jain, Adv.; Assessee represented by Shri Lalit Mohan, CA; & Sh. Ankit Kumar Adv. Department represented by Sh. Om Prakash, Sr. DR Date of hearing 13.11.2025 28.11.2025 Date of pronouncement O R D E R PER Ms. MADHUMITA ROY, JM: The instant appeal, preferred by the asse…

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