CIT v. SSA’s Emerald Meadows

73 Taxmann.com 248Supreme Court of India2016#48 most cited

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

A notice issued under Section 274 read with Section 271(1)(c) is invalid if it fails to specify whether penalty proceedings are for concealment of particulars of income or furnishing inaccurate particulars of income. Such lack of specificity vitiates the penalty proceedings.

953

judgments rely on this decision, according to BharatTax’s citation analysis of 367,164 Indian tax judgments — from 2013 to 2026.

Also referred to as

CIT v. SSA’s Emerald Meadows · section 274 · section 271(1)(c) · penalty notice validity · specific charge penalty · concealment of income · inaccurate particulars of income · vitiates penalty proceedings · Manjunatha Cotton

Also reported as

242 Taxmann 180

Sections most often in play

Section 274Section 271(1)(c)Section 143(3)Section 153ASection 250Section 143(2)Section 271AABSection 132(4)

Issues it is cited on

section 271(l)section 271(l)(c)furnishing inaccurate particulars of incomepenalty proceedings initiatedsection 274furnishing inaccurate particularssection 271aabconcealment of incomepenalty u/s 271(1)(c)penalty under section 271(1)(c)section 271(1)levy of penalty

Judgments citing CIT v. SSA’s Emerald Meadows

Anand Kumar Jain, New Delhi vs. JCIT (OSD), Central Circle-26, New Delhi

In the result, the appeals of the assessee are allowed

ITA 1321/DEL/2023[2014-15]Status: DisposedITAT Delhi12 Oct 2023AY 2014-15

Bench: Shri G.S Pannu, Hon’Ble & Shri Chandra Mohan Garg

For Appellant: Shri Ved Jain, Adv
Section 271Section 271(1)(c)Section 274Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: A: NEW DELHI BEFORE SHRI G.S PANNU, HON’BLE PRESIDENT AND SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER ITA Nos.1317 to 1322/Del/2023 Assessment Years: 2010-11 to 2015-16 Anand Kumar Jain, The JCIT (OSD), Central Circle-26, C-6/46, Sector-08, Rohini, New Delhi Delhi 110085 vs. PAN AAEPJ 1642 F (Appellant) (Respondent) For Assessee : Shri Ved Jain, Adv. Ms. Supriya Mehta, CA Shri Amit Kr. Sharma, CA Revenue For : Shri Kanv Bali, Sr. DR Date of Hearing : 10.10.2023 Date of Pronouncement : 12.10.2023 ORDER PER BENCH:- The present appeals have been filed by assessee again…

Anand Kumar Jain, New Delhi vs. JCIT (OSD), Central Circle-26, New Delhi

In the result, the appeals of the assessee are allowed

ITA 1320/DEL/2023[2013-14]Status: DisposedITAT Delhi12 Oct 2023AY 2013-14

Bench: Shri G.S Pannu, Hon’Ble & Shri Chandra Mohan Garg

For Appellant: Shri Ved Jain, Adv
Section 271Section 271(1)(c)Section 274Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: A: NEW DELHI BEFORE SHRI G.S PANNU, HON’BLE PRESIDENT AND SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER ITA Nos.1317 to 1322/Del/2023 Assessment Years: 2010-11 to 2015-16 Anand Kumar Jain, The JCIT (OSD), Central Circle-26, C-6/46, Sector-08, Rohini, New Delhi Delhi 110085 vs. PAN AAEPJ 1642 F (Appellant) (Respondent) For Assessee : Shri Ved Jain, Adv. Ms. Supriya Mehta, CA Shri Amit Kr. Sharma, CA Revenue For : Shri Kanv Bali, Sr. DR Date of Hearing : 10.10.2023 Date of Pronouncement : 12.10.2023 ORDER PER BENCH:- The present appeals have been filed by assessee again…

Anand Kumar Jain, New Delhi vs. JCIT (OSD), Central Circle-26, New Delhi

In the result, the appeals of the assessee are allowed

ITA 1319/DEL/2023[2012-13]Status: DisposedITAT Delhi12 Oct 2023AY 2012-13

Bench: Shri G.S Pannu, Hon’Ble & Shri Chandra Mohan Garg

For Appellant: Shri Ved Jain, Adv
Section 271Section 271(1)(c)Section 274Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: A: NEW DELHI BEFORE SHRI G.S PANNU, HON’BLE PRESIDENT AND SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER ITA Nos.1317 to 1322/Del/2023 Assessment Years: 2010-11 to 2015-16 Anand Kumar Jain, The JCIT (OSD), Central Circle-26, C-6/46, Sector-08, Rohini, New Delhi Delhi 110085 vs. PAN AAEPJ 1642 F (Appellant) (Respondent) For Assessee : Shri Ved Jain, Adv. Ms. Supriya Mehta, CA Shri Amit Kr. Sharma, CA Revenue For : Shri Kanv Bali, Sr. DR Date of Hearing : 10.10.2023 Date of Pronouncement : 12.10.2023 ORDER PER BENCH:- The present appeals have been filed by assessee again…

Anand Kumar Jain, New Delhi vs. JCIT (OSD), Central Circle-26, New Delhi

In the result, the appeals of the assessee are allowed

ITA 1318/DEL/2023[2011-12]Status: DisposedITAT Delhi12 Oct 2023AY 2011-12

Bench: Shri G.S Pannu, Hon’Ble & Shri Chandra Mohan Garg

For Appellant: Shri Ved Jain, Adv
Section 271Section 271(1)(c)Section 274Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: A: NEW DELHI BEFORE SHRI G.S PANNU, HON’BLE PRESIDENT AND SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER ITA Nos.1317 to 1322/Del/2023 Assessment Years: 2010-11 to 2015-16 Anand Kumar Jain, The JCIT (OSD), Central Circle-26, C-6/46, Sector-08, Rohini, New Delhi Delhi 110085 vs. PAN AAEPJ 1642 F (Appellant) (Respondent) For Assessee : Shri Ved Jain, Adv. Ms. Supriya Mehta, CA Shri Amit Kr. Sharma, CA Revenue For : Shri Kanv Bali, Sr. DR Date of Hearing : 10.10.2023 Date of Pronouncement : 12.10.2023 ORDER PER BENCH:- The present appeals have been filed by assessee again…

Anand Kumar Jain, New Delhi vs. JCIT (OSD) Central Circle-26, New Delhi

In the result, the appeals of the assessee are allowed

ITA 1317/DEL/2023[2010-11]Status: DisposedITAT Delhi12 Oct 2023AY 2010-11

Bench: Shri G.S Pannu, Hon’Ble & Shri Chandra Mohan Garg

For Appellant: Shri Ved Jain, Adv
Section 271Section 271(1)(c)Section 274Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: A: NEW DELHI BEFORE SHRI G.S PANNU, HON’BLE PRESIDENT AND SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER ITA Nos.1317 to 1322/Del/2023 Assessment Years: 2010-11 to 2015-16 Anand Kumar Jain, The JCIT (OSD), Central Circle-26, C-6/46, Sector-08, Rohini, New Delhi Delhi 110085 vs. PAN AAEPJ 1642 F (Appellant) (Respondent) For Assessee : Shri Ved Jain, Adv. Ms. Supriya Mehta, CA Shri Amit Kr. Sharma, CA Revenue For : Shri Kanv Bali, Sr. DR Date of Hearing : 10.10.2023 Date of Pronouncement : 12.10.2023 ORDER PER BENCH:- The present appeals have been filed by assessee again…

Meena Ramkrishna Chavan, Vashi vs. ACIT-28(2), Vashi

In the result, appeal filed by the Assessee stands allowed

ITA 1828/MUM/2023[2010-11]Status: DisposedITAT Mumbai22 Sept 2023AY 2010-11

Bench: Shri B.R. Baskaran, Am & Shri N. K. Choudhry, Jm

For Appellant: Shri Kirit Sheth, CAFor Respondent: Smt. Mahita Nair, Sr. DR
Section 143(3)Section 147Section 250Section 271(1)(c)Section 274Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI B.R. BASKARAN, AM & SHRI N. K. CHOUDHRY, JM I.T.A. No. 1828/Mum/2023 Assessment Year: 2010-11) Meena Ramkrishna Chavan, ACIT 28)2), 6th Floor, Tower No.6, A-202, Adishwara CHS Ltd., Vs. Sector-9A, Vashi, Vashi Railway Station Complex, Navi Mumbai-400703. Navi Mumbai-400703. PAN No. AHPPC7092J Appellant) Respondent) : Appellant/Assessee by : Shri Kirit Sheth, CA Respondent/Department by : Smt. Mahita Nair, Sr. DR Date of Hearing : 11.09.2023 Date of Pronouncement : 22.09.2023 O R D E R Per N. K. Choudhry, JM: The Assessee/Appellant herein has…

Naresh Kumar Jain, Delhi vs. JCIT (OSD), Central Circle-26, Delhi

In the result, the appeals of the assessee are allowed

ITA 1262/DEL/2023[2013-14]Status: HeardITAT Delhi21 Sept 2023AY 2013-14

Bench: Sh. Kul Bharatdr. B. R. R. Kumar

For Appellant: Sh. Ved Jain, Advocate &For Respondent: Sh. Raghunath, Sr. DR
Section 271Section 271(1)(c)Section 274Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’, NEW DELHI Before Sh. Kul Bharat, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 1257/Del/2023 : Asstt. Year: 2010-11 ITA No. 1258/Del/2023 : Asstt. Year: 2011-12 ITA No. 1259/Del/2023 : Asstt. Year: 2012-13 ITA No. 1262/Del/2023 : Asstt. Year: 2013-14 ITA No. 1260/Del/2023 : Asstt. Year: 2014-15 ITA No. 1261/Del/2023 : Asstt. Year: 2015-16 Naresh Kumar Jain, Vs JCIT (OSD), 107, Savera Apartment, Central Circle-26, Sector-13, Rohini, New Delhi. New Delhi – 110085. (APPELLANT) (RESPONDENT) PAN No. ACCPJ9547R Assessee by : Sh. Ved Jain, Advocate &…

Naresh Kumar Jain, Delhi vs. JCIT (OSD), Central Circle-26, Delhi

In the result, the appeals of the assessee are allowed

ITA 1261/DEL/2023[2015-16]Status: HeardITAT Delhi21 Sept 2023AY 2015-16

Bench: Sh. Kul Bharatdr. B. R. R. Kumar

For Appellant: Sh. Ved Jain, Advocate &For Respondent: Sh. Raghunath, Sr. DR
Section 271Section 271(1)(c)Section 274Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’, NEW DELHI Before Sh. Kul Bharat, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 1257/Del/2023 : Asstt. Year: 2010-11 ITA No. 1258/Del/2023 : Asstt. Year: 2011-12 ITA No. 1259/Del/2023 : Asstt. Year: 2012-13 ITA No. 1262/Del/2023 : Asstt. Year: 2013-14 ITA No. 1260/Del/2023 : Asstt. Year: 2014-15 ITA No. 1261/Del/2023 : Asstt. Year: 2015-16 Naresh Kumar Jain, Vs JCIT (OSD), 107, Savera Apartment, Central Circle-26, Sector-13, Rohini, New Delhi. New Delhi – 110085. (APPELLANT) (RESPONDENT) PAN No. ACCPJ9547R Assessee by : Sh. Ved Jain, Advocate &…

Naresh Kumar Jain, Delhi vs. JCIT, (OSD), Central Circle-26, Delhi

In the result, the appeals of the assessee are allowed

ITA 1260/DEL/2023[2014-15]Status: HeardITAT Delhi21 Sept 2023AY 2014-15

Bench: Sh. Kul Bharatdr. B. R. R. Kumar

For Appellant: Sh. Ved Jain, Advocate &For Respondent: Sh. Raghunath, Sr. DR
Section 271Section 271(1)(c)Section 274Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’, NEW DELHI Before Sh. Kul Bharat, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 1257/Del/2023 : Asstt. Year: 2010-11 ITA No. 1258/Del/2023 : Asstt. Year: 2011-12 ITA No. 1259/Del/2023 : Asstt. Year: 2012-13 ITA No. 1262/Del/2023 : Asstt. Year: 2013-14 ITA No. 1260/Del/2023 : Asstt. Year: 2014-15 ITA No. 1261/Del/2023 : Asstt. Year: 2015-16 Naresh Kumar Jain, Vs JCIT (OSD), 107, Savera Apartment, Central Circle-26, Sector-13, Rohini, New Delhi. New Delhi – 110085. (APPELLANT) (RESPONDENT) PAN No. ACCPJ9547R Assessee by : Sh. Ved Jain, Advocate &…

Naresh Kumar Jain, Delhi vs. JCIT (OSD), Central Circle-26, Delhi

In the result, the appeals of the assessee are allowed

ITA 1259/DEL/2023[2012-13]Status: HeardITAT Delhi21 Sept 2023AY 2012-13

Bench: Sh. Kul Bharatdr. B. R. R. Kumar

For Appellant: Sh. Ved Jain, Advocate &For Respondent: Sh. Raghunath, Sr. DR
Section 271Section 271(1)(c)Section 274Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’, NEW DELHI Before Sh. Kul Bharat, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 1257/Del/2023 : Asstt. Year: 2010-11 ITA No. 1258/Del/2023 : Asstt. Year: 2011-12 ITA No. 1259/Del/2023 : Asstt. Year: 2012-13 ITA No. 1262/Del/2023 : Asstt. Year: 2013-14 ITA No. 1260/Del/2023 : Asstt. Year: 2014-15 ITA No. 1261/Del/2023 : Asstt. Year: 2015-16 Naresh Kumar Jain, Vs JCIT (OSD), 107, Savera Apartment, Central Circle-26, Sector-13, Rohini, New Delhi. New Delhi – 110085. (APPELLANT) (RESPONDENT) PAN No. ACCPJ9547R Assessee by : Sh. Ved Jain, Advocate &…

Naresh Kumar Jain, Delhi vs. JCIT (OSD), Central Circle-26, Delhi

In the result, the appeals of the assessee are allowed

ITA 1258/DEL/2023[2011-12]Status: HeardITAT Delhi21 Sept 2023AY 2011-12

Bench: Sh. Kul Bharatdr. B. R. R. Kumar

For Appellant: Sh. Ved Jain, Advocate &For Respondent: Sh. Raghunath, Sr. DR
Section 271Section 271(1)(c)Section 274Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’, NEW DELHI Before Sh. Kul Bharat, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 1257/Del/2023 : Asstt. Year: 2010-11 ITA No. 1258/Del/2023 : Asstt. Year: 2011-12 ITA No. 1259/Del/2023 : Asstt. Year: 2012-13 ITA No. 1262/Del/2023 : Asstt. Year: 2013-14 ITA No. 1260/Del/2023 : Asstt. Year: 2014-15 ITA No. 1261/Del/2023 : Asstt. Year: 2015-16 Naresh Kumar Jain, Vs JCIT (OSD), 107, Savera Apartment, Central Circle-26, Sector-13, Rohini, New Delhi. New Delhi – 110085. (APPELLANT) (RESPONDENT) PAN No. ACCPJ9547R Assessee by : Sh. Ved Jain, Advocate &…

Naresh Kumar Jain, Delhi vs. JCIT (OSD), Central Circle-26, Delhi

In the result, the appeals of the assessee are allowed

ITA 1257/DEL/2023[2010-11]Status: HeardITAT Delhi21 Sept 2023AY 2010-11

Bench: Sh. Kul Bharatdr. B. R. R. Kumar

For Appellant: Sh. Ved Jain, Advocate &For Respondent: Sh. Raghunath, Sr. DR
Section 271Section 271(1)(c)Section 274Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’, NEW DELHI Before Sh. Kul Bharat, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 1257/Del/2023 : Asstt. Year: 2010-11 ITA No. 1258/Del/2023 : Asstt. Year: 2011-12 ITA No. 1259/Del/2023 : Asstt. Year: 2012-13 ITA No. 1262/Del/2023 : Asstt. Year: 2013-14 ITA No. 1260/Del/2023 : Asstt. Year: 2014-15 ITA No. 1261/Del/2023 : Asstt. Year: 2015-16 Naresh Kumar Jain, Vs JCIT (OSD), 107, Savera Apartment, Central Circle-26, Sector-13, Rohini, New Delhi. New Delhi – 110085. (APPELLANT) (RESPONDENT) PAN No. ACCPJ9547R Assessee by : Sh. Ved Jain, Advocate &…

Jammu & Kashmir State Agro Industries Development Corporation Limited, Srinagar vs. Income Tax Officer Ward-II, Srinagar

In the result, the appeal of the assessee ITA No

ITA 249/ASR/2023[2012-13]Status: HeardITAT Amritsar20 Sept 2023AY 2012-13

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjeei.T.A. No.249/Asr/2023 Assessment Year: 2012-13

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

…dicial pronouncements including the decision of Hon’ble Karnataka High Court in CIT V/s SAS’s Emerald Meadows (73 Taxmann.com 241) against which Special Leave Petition (SLP) filed by the department stood dismissed by Hon’ble Supreme Court which is reported as 73 Taxmann.com 248. The notice u/s 274/271(1)(c) of the Act is not carrying the specific limb. Therefore, this is a case where both the parts of the offences i.e., concealment of income as well as furnishing of inaccurate particulars of income were involved. Finally, respectfully following the binding judicial precedents as cited aforesaid, we are of the c…

Smt. Dipalben Manish Patel, Raipur vs. Income Tax Officer, Ward 2(1), Raipur

In the result, the assessee's appeal is allowed in terms of our observations above

ITA 215/RPR/2023[2015-16]Status: DisposedITAT Raipur14 Sept 2023AY 2015-16

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No. 215/Rpr/2023 "नधा"रण वष" / Assessment Year : 2015-16 Smt. Dipalben Manish Patel 4-502, Near Maharashtra Mandal, Choubey Colony, Raipur (C.G.)-492 001 Pan : Alupp3271B

For Appellant: Shri G.S. Agrawal, CAFor Respondent: Shri Satya Prakash Sharma, Sr. DR
Section 10(38)Section 143(2)Section 143(3)Section 271(1)Section 271(1)(c)Section 274

…आयकर अपील"य अ"धकरण "यायपीठ रायपुर म"। IN THE INCOME TAX APPELLATE TRIBUNAL, RAIPUR BENCH, RAIPUR BEFORE SHRI RAVISH SOOD, JUDICIAL MEMBER AND SHRI ARUN KHODPIA, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No. 215/RPR/2023 "नधा"रण वष" / Assessment Year : 2015-16 Smt. Dipalben Manish Patel 4-502, Near Maharashtra Mandal, Choubey Colony, Raipur (C.G.)-492 001 PAN : ALUPP3271B .......अपीलाथ" / Appellant बनाम / V/s. The Income Tax Officer-2(1), Raipur (C.G.) ……""यथ" / Respondent Assessee by : Shri G.S. Agrawal, CA Revenue by : Shri Satya Prakash Sharma, Sr. DR सुनवाई क" तार"ख / Date of Hearing : 12.09.2023 घोषणा क" तार…

Jaypee Cement Corporation Limited, Noida vs. ACIT Circle 5(1)(1), Noida

In the result, the appeal of the assessee is allowed and stay application of the assessee is dismissed

ITA 1070/DEL/2023[2017-18]Status: DisposedITAT Delhi11 Sept 2023AY 2017-18

Bench: Shri Saktijit Dey & Shri M. Balaganeshm/S. Jaypee Cement Vs. Acit, Corporation Ltd, Circle-5(1)(1), Sector-128, Gautam Noida Budh Nagar, Noida (Appellant) (Respondent) Pan: Aaacz2168D

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Mr. Waseem Arshad, CIT DR
Section 143(1)Section 270ASection 32A

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “C”: NEW DELHI Before Shri Saktijit Dey, Vice President and SHRI M. Balaganesh, Accountant Member M/s. Jaypee Cement Vs. ACIT, Corporation Ltd, Circle-5(1)(1), Sector-128, Gautam Noida Budh Nagar, Noida (Appellant) (Respondent) PAN: AAACZ2168D SA No. 192/Del/2023 (In ITA No. 1070/Del/2023) (Assessment Year: 2017-18) M/s. Jaypee Cement Vs. ACIT, Corporation Ltd, Circle-5(1)(1), Sector-128, Gautam Budh Noida Nagar, Noida (Appellant) (Respondent) PAN: AAACZ2168D Assessee by : Shri Ajay Vohra, Sr. Adv Shri V. K. Garg, Adv Shri Ashish Gupta Revenue by: Mr. Waseem Arshad, CIT…

Shri. Krishnamurthy Naryanamurthy, Bengaluru vs. Income-Tax Officer, Ward-4(3)(4), Bangalore

In the result, the appeal of the assessee is allowed

ITA 485/BANG/2023[2015-16]Status: DisposedITAT Bangalore04 Sept 2023AY 2015-16

Bench: Shri Laxmi Prasad Sahu & Ms. Madhumita Royassessment Year : 2015-16

For Appellant: Shri Sukruth N Segu, CAFor Respondent: Shri Subramanian S., Addl.CIT(DR)(ITAT), Bengaluru
Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER AND Ms. MADHUMITA ROY, JUDICIAL MEMBER Assessment year : 2015-16 Krishnamurthy Narayanamurthy, Vs. The Income Tax Officer, 90/1, Yathindralaya, 7th Main Road, Ward 4(3)(4), 2nd Cross, Begur Road, Hongasandra, Bangalore. Bengaluru – 560 068. PAN: ACUPN 6583F APPELLANT RESPONDENT Appellant by : Shri Sukruth N Segu, CA Respondent by : Shri Subramanian S., Addl.CIT(DR)(ITAT), Bengaluru. Date of hearing : 04.09.2023 Date of Pronouncement : 04.09.2023 O R D E R Per Laxmi Prasad Sahu, Accountant Member This a…

Ashok Kumar Singh, Durg vs. Income Tax Officer-2(2), Bhilai, Durg

In the result, the assessee's appeal is allowed in terms of our observations above

ITA 150/RPR/2023[2010-11]Status: DisposedITAT Raipur04 Sept 2023AY 2010-11

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No. 150/Rpr/2023 "नधा"रण वष" / Assessment Year : 2010-11 Ashok Kumar Singh P-10, Rishab Green City, Pulgaon, Durg-491 001 (C.G) Pan : Bcfps1394K .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer-2(2), Bhilai (C.G.) ……""यथ" / Respondent

For Appellant: Shri S.R. Rao, AdvocateFor Respondent: Shri Satya Prakash Sharma, Sr. DR
Section 143(3)Section 147Section 148Section 271(1)(c)Section 274

…आयकर अपील"य अ"धकरण "यायपीठ रायपुर म"। IN THE INCOME TAX APPELLATE TRIBUNAL, RAIPUR BENCH, RAIPUR BEFORE SHRI RAVISH SOOD, JUDICIAL MEMBER AND SHRI ARUN KHODPIA, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No. 150/RPR/2023 "नधा"रण वष" / Assessment Year : 2010-11 Ashok Kumar Singh P-10, Rishab Green City, Pulgaon, Durg-491 001 (C.G) PAN : BCFPS1394K .......अपीलाथ" / Appellant बनाम / V/s. The Income Tax Officer-2(2), Bhilai (C.G.) ……""यथ" / Respondent Assessee by : Shri S.R. Rao, Advocate Revenue by : Shri Satya Prakash Sharma, Sr. DR सुनवाई क" तार"ख / Date of Hearing : 21.08.2023 घोषणा क" तार"ख / Date of Pronouncemen…

Cobol Technologies Pvt. Ltd., New Delhi vs. ACIT Central Circle-18, Delhi

In the result, the appeal of the assessee is allowed

ITA 698/DEL/2023[2014-15]Status: DisposedITAT Delhi31 Aug 2023AY 2014-15

Bench: Dr. B. R. R. Kumarms. Astha Chandra

For Appellant: NoneFor Respondent: Sh. Vivek Kr. Upadhyay, Sr. DR
Section 271Section 271(1)(c)Section 274Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’, NEW DELHI Before Dr. B. R. R. Kumar, Accountant Member Ms. Astha Chandra, Judicial Member ITA No. 698/Del/2023 : Asstt. Year : 2014-15 Cobol Technologies Pvt. Ltd., Vs. ACIT, 921A, Ninth Floor, Devika Tower, Central Circle-18, Nehru Place, New Delhi-110019 New Delhi-110055 (APPELLANT) (RESPONDENT) PAN No. AALCS3846C Assessee by : None Revenue by : Sh. Vivek Kr. Upadhyay, Sr. DR Date of Hearing: 29.08.2023 Date of Pronouncement: 31.08.2023 ORDER Per Dr. B. R. R. Kumar, Accountant Member: The present appeal has been filed by the assessee against the order of ld.…

Santi Ram Mondal, Howrah vs. ITO, Ward-53(4), Kolkata

In the result, both the appeals of the assessee are allowed

ITA 659/KOL/2023[2008-09]Status: DisposedITAT Kolkata21 Aug 2023AY 2008-09

Bench: Shri Rajpal Yadav & Shri Girish Agrawal

For Appellant: N o n eFor Respondent: Shri P. P. Barman, Addl. CIT (Sr.DR)
Section 143(3)Section 147Section 271(1)(c)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH KOLKATA BEFORE SHRI RAJPAL YADAV, VICE PRESIDENT AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA Nos.658 & 659/Kol/2023 Assessment Years: 2007-08 & 2008-09 Santi Ram Mondal Income-tax Officer, Ward- Village – Nalpur, P.O. Nalpur, Vs. 53(4), Kolkata. Howrah, West Bengal- 711310. (PAN: ALHPM8561C) (Appellant) (Respondent) Present for: Appellant by : N o n e Respondent by : Shri P. P. Barman, Addl. CIT (Sr.DR) Date of Hearing : 10.08.2023 Date of Pronouncement : 21.08.2023 ORDER PER GIRISH AGRAWAL, ACCOUNTANT MEMBER: Both these appeals filed by the assessee are against…

Santi Ram Mondal, Howrah vs. ITO, Ward-53(4), Kolkata.

In the result, both the appeals of the assessee are allowed

ITA 658/KOL/2023[2007-08]Status: DisposedITAT Kolkata21 Aug 2023AY 2007-08

Bench: Shri Rajpal Yadav & Shri Girish Agrawal

For Appellant: N o n eFor Respondent: Shri P. P. Barman, Addl. CIT (Sr.DR)
Section 143(3)Section 147Section 271(1)(c)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH KOLKATA BEFORE SHRI RAJPAL YADAV, VICE PRESIDENT AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA Nos.658 & 659/Kol/2023 Assessment Years: 2007-08 & 2008-09 Santi Ram Mondal Income-tax Officer, Ward- Village – Nalpur, P.O. Nalpur, Vs. 53(4), Kolkata. Howrah, West Bengal- 711310. (PAN: ALHPM8561C) (Appellant) (Respondent) Present for: Appellant by : N o n e Respondent by : Shri P. P. Barman, Addl. CIT (Sr.DR) Date of Hearing : 10.08.2023 Date of Pronouncement : 21.08.2023 ORDER PER GIRISH AGRAWAL, ACCOUNTANT MEMBER: Both these appeals filed by the assessee are against…