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

953 judgments on BharatTax cite CIT v. SSA’s Emerald Meadows (73 Taxmann.com 248), spanning 2013 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 274, Section 271(1)(c), Section 143(3), Section 153A, Section 250, Section 143(2).

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 367,181 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 274 Section 271(1)(c)Section 143(3)Section 153A Section 250 Section 143(2)Section 271AAB Section 132(4)

Issues it is cited on

section 271(l)section 271(l)(c)furnishing inaccurate particulars of income penalty proceedings initiated section 274 furnishing inaccurate particulars section 271aab concealment of income penalty 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

Virendra Kumar Surana HUF, Kolkata vs. ITO, Kolkata

In the result, appeal of the assessee is allowed

ITA 364/KOL/2023[2012-13]Status: DisposedITAT Kolkata21 Aug 2023AY 2012-13

Bench: Shri Rajpal Yadav & Shri Girish Agrawalassessment Year: 2012-13 Virendra Kumar Surana, Huf Income-Tax Officer, Ward- 4A, Pollock Street, Swaika 36(1), Kolkata. Vs. Centre, 3Rd Floor, R. No. 308, Kolkata-700001. (Pan: Aabhv3803K) (Appellant) (Respondent)

For Appellant: Shri Miraj D. Shah, AdvocateFor Respondent: Shri P. P. Barman, Addl. CIT (Sr.DR)

Section 10(38)Section 143(1)Section 147Section 148Section 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 Assessment Year: 2012-13 Virendra Kumar Surana, HUF Income-tax Officer, Ward- 4A, Pollock Street, Swaika 36(1), Kolkata. Vs. Centre, 3rd Floor, R. No. 308, Kolkata-700001. (PAN: AABHV3803K) (Appellant) (Respondent) Present for: Appellant by : Shri Miraj D. Shah, Advocate 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: This appeals filed by the assessee is against…

Prashant Manohar Bhagwat, Raipur vs. Income Tax Officer-1(2), Raipur

In the result, appeal of the assessee is allowed in terms of our aforesaid observations

ITA 86/RPR/2023[2014-5]Status: DisposedITAT Raipur18 Aug 2023

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No. 86/Rpr/2023 "नधा"रण वष" / Assessment Year : 2014-15 Prashant Manohar Bhagwat H. No.11, South Avenue, Choubey Colony, Raipur (C.G.)-492 001 Pan : Ahfpb6105K .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer-1(2), Raipur (C.G.) ……""यथ" / Respondent

For Appellant: Shri R.B Doshi, CAFor Respondent: Shri Satya Prakash Sharma, Sr. DR

Section 10(38)Section 143(3)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. 86/RPR/2023 "नधा"रण वष" / Assessment Year : 2014-15 Prashant Manohar Bhagwat H. No.11, South Avenue, Choubey Colony, Raipur (C.G.)-492 001 PAN : AHFPB6105K .......अपीलाथ" / Appellant बनाम / V/s. The Income Tax Officer-1(2), Raipur (C.G.) ……""यथ" / Respondent Assessee by : Shri R.B Doshi, CA Revenue by : Shri Satya Prakash Sharma, Sr. DR सुनवाई क" तार"ख / Date of Hearing : 17.08.2023 घोषणा क" तार"ख / Date of Pr…

Deepak Kumar Rajoria, Ahmedabad vs. ITO, Ward-1(2), Bikaner

In the result, the appeal of the assessee is allowed

ITA 170/JODH/2022[2017-18]Status: DisposedITAT Jodhpur11 Aug 2023AY 2017-18

Bench: Assessing Authority Tax Was Paid & Adjust From Tds The Appellant Was Aware Of The Fact That There Is Any Form By Filing Which The Penalty May Be Dropped So The Penalty Was Never Leviable In This Case Therefore The Penalty U/S 270A May Please Be Cancelled. 3. The Appellant Prays For Justice & Relief. 4. The Appellant May Please Be Permitted To Raise Any Addition Or Alternative Ground At Or Before The Hearing.”

Section 143(3)Section 270ASection 271(1)(C)Section 274Section 80G

…IN THE INCOME TAX APPELLATE TRIBUNAL JODHPUR BENCH, JODHPUR BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM ITA Nos. 170/Jodh/2022 (ASSESSMENT YEAR- 2017-18) Deepak Kumar Rajoria Vs The ITO, F-504, Suryam Sky, Ward-1(2), Swaminarayan Park Circle, Bikaner. Vastral, Ahmedabad. (Appellant) (Respondent) PAN NO. AJZPR 2253 E (Virtual hearing) Assessee By Shri Virendra r Jain-C.A. Revenue By Shri S.M. Joshi, JCIT-DR Date of hearing 05/07/2023 11/08/2023 Date of Pronouncement O R D E R PER: Dr. S. Seethalakshmi, JM The assessee has filed an appeal against the order of the National Faceless App…

Late Smt Shanti Devi (Through Chander Mohan Merwah As Approved Representative), Gurgaon vs. ACIT Circle-7, New Delhi

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

ITA 509/DEL/2020[2009-10]Status: DisposedITAT Delhi09 Aug 2023AY 2009-10

Bench: Sh. C. M. Gargdr. B. R. R. Kumar

For Appellant: Sh. Sandeep Ahuja, CAFor Respondent: Sh. Anuj Garg, Sr. DR

Section 153ASection 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’, NEW DELHI Before Sh. C. M. Garg, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 506/Del/2020 : Asstt. Year: 2006-07 ITA No. 507/Del/2020 : Asstt. Year: 2007-08 ITA No. 508/Del/2020 : Asstt. Year: 2008-09 ITA No. 509/Del/2020 : Asstt. Year: 2009-10 Late Smt. Shanti Devi (Through son Vs ACIT, Mr. Chander Mohan Merwah as Central Circle-7, Approved Representative), 14A, New Delhi-110055 Tower-19, Central Park Resorts-II, Sohna Road, Gurgaon, Haryana-122018 (APPELLANT) (RESPONDENT) PAN No. AAJPD8788R Assessee by : Sh. Sandeep Ahuja, CA Revenue by : S…

Late Smt Shanti Devi (Through Chander Mohan Merwah As Approved Representative), Gurgaon vs. ACIT Circle-7, New Delhi

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

ITA 508/DEL/2020[2008-09]Status: DisposedITAT Delhi09 Aug 2023AY 2008-09

Bench: Sh. C. M. Gargdr. B. R. R. Kumar

For Appellant: Sh. Sandeep Ahuja, CAFor Respondent: Sh. Anuj Garg, Sr. DR

Section 153ASection 271(1)(c)

Late Smt Shanti Devi (Through Chander Mohan Merwah As Approved Representative), Gurgaon vs. ACIT Circle-7, New Delhi

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

ITA 507/DEL/2020[2007-08]Status: DisposedITAT Delhi09 Aug 2023AY 2007-08

Bench: Sh. C. M. Gargdr. B. R. R. Kumar

For Appellant: Sh. Sandeep Ahuja, CAFor Respondent: Sh. Anuj Garg, Sr. DR

Section 153ASection 271(1)(c)

Late Smt Shanti Devi (Through Chander Mohan Merwah As Approved Representative), Gurgaon vs. ACIT Circle-7, New Delhi

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

ITA 506/DEL/2020[2006-07]Status: DisposedITAT Delhi09 Aug 2023AY 2006-07

Bench: Sh. C. M. Gargdr. B. R. R. Kumar

For Appellant: Sh. Sandeep Ahuja, CAFor Respondent: Sh. Anuj Garg, Sr. DR

Section 153ASection 271(1)(c)

Khomram Chandrawanshi (HUF), Raipur vs. Income Tax Officer-4(1), Raipur

In the result, appeal of the assessee is allowed in terms of our aforesaid observations

ITA 165/RPR/2022[2014-15]Status: DisposedITAT Raipur09 Aug 2023AY 2014-15

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No. 165/Rpr/2022 "नधा"रण वष" / Assessment Year : 2014-15 Khomram Chandrawanshi (Huf) House No.18, Ring Road Chowk, Krishnasakha Society, Rohinipuram, Raipur-492 001 (C.G) Pan : Aakhk2082E .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer-4(1), Raipur (C.G.) ……""यथ" / Respondent

For Appellant: Shri Sakshi Gopal Aggarwal, CAFor Respondent: Shri Satya Prakash Sharma, Sr. DR

Section 10(38)Section 143(3)Section 271(1)(c)Section 274Section 4

…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. 165/RPR/2022 "नधा"रण वष" / Assessment Year : 2014-15 Khomram Chandrawanshi (HUF) House No.18, Ring Road Chowk, Krishnasakha Society, Rohinipuram, Raipur-492 001 (C.G) PAN : AAKHK2082E .......अपीलाथ" / Appellant बनाम / V/s. The Income Tax Officer-4(1), Raipur (C.G.) ……""यथ" / Respondent Assessee by : Shri Sakshi Gopal Aggarwal, CA Revenue by : Shri Satya Prakash Sharma, Sr. DR सुनवाई क" तार"ख / Date of Hearing :…

Unitech Reality Pvt. Ltd., New Delhi vs. DCIT Circle-27(1), New Delhi

The appeal is allowed

ITA 2911/DEL/2019[2015-16]Status: DisposedITAT Delhi19 Jul 2023AY 2015-16

Bench: Sh. N.K.Billaiya & Sh. Anubhav Sharmaita No.2911/Del/2019, A.Y. 2015-16 M/S. Unitech Realty Pvt. Ltd. Vs. Dcit, Basement , 6, Circle - 27(1), Community Centre, Saket New Delhi Delhi-110017 New Delhi Pan : Aaacr4290E (Appellant) (Respondent)

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

…was accepted, there was no question of any concealment. He submitted that Ld. CIT(A) failed to appreciate the law which was cited before him of Hon’ble Supreme Court of India in the case of CIT & Anr. Vs. M/s SSA’s Emerald Meadows in CC dated 05.8.2016 [2016]73 Taxmann.com 248 (SC) and preferred to rely judgment of Hon’ble Madras High Court in case of Sundaram Finlease Ltd. vs. ACIT 403 ITR 407. 5.1 Ld. DR however, defended the orders of Ld. Tax Authorities below. 6. Appreciating the matter on record, it comes up that there is no dispute to the fact that Ld. AO had not made any enquiry to discredit the claim of…

Neel Controls, Mumbai vs. Commissioner of Income Tax (Appeals) National Faceless Appeal Centre, Mumbai

In the result, appeal filed by the Assessee stands allowed

ITA 1332/MUM/2023[2011-2012]Status: DisposedITAT Mumbai18 Jul 2023AY 2011-2012

Bench: Shri Prashant Maharishi, Am & Shri N. K. Choudhry, Jm

For Appellant: Sh. Parag Modi, Ld. CAFor Respondent: Sh. Ashok Kumar Ambastha, Ld

Section 133(6)Section 250Section 271Section 271(1)Section 271(1)(c)Section 274Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM & SHRI N. K. CHOUDHRY, JM I.T.A. No. 1332/Mum/2023 Assessment Year: 2011-12) Neel Controls Commissioner of Income-tax 407, Saphire Arcade, 42, (Appeals), National Faceless Mahatma Gandhi Road, Vs. Appeal Centre, Rajawadi, Ghatkopar (E), Delhi. Mumbai-400077 PAN No. AAAFN0627J Appellant) Respondent) : Appellant by : Sh. Parag Modi, Ld. CA Respondent by : Sh. Ashok Kumar Ambastha, Ld. Sr. DR Date of Hearing : 11.07.2023 Date of Pronouncement : 18.07.2023 O R D E R Per N. K. Choudhry, JM: The Assessee/Appellant herein has pre…

R P Wood Products Pvt Ltd, Naya Bazar Ajmer vs. DCIT Central Circle Ajmer, Jaipur Road Ajmer

In the result, appeal of the assessee is partly allowed and the appeal of the Revenue is dismissed

ITA 302/JPR/2023[2018-19]Status: DisposedITAT Jaipur11 Jul 2023AY 2018-19

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri C. M Agarwal (C.A.)For Respondent: Sh. Shailendra Sharma (CIT) a

Section 132Section 153ASection 271ASection 274

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA. No. 302/JP/2023 fu/kZkj.k o"kZ@Assessment Years : 2018-19 cuke R. P. Wood Products Private DCIT Limited, Naya Bazar, Ajmer Vs. Central Circle, Ajmer LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AABCR 7403 C vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri C. M Agarwal (C.A.) jktLo dh vksj ls@ Revenue by : Sh.…

R P Wood Products Private Limited, Ajmer vs. DCIT Central Circle Ajmer, Jaipur Road Ajmer

In the result, appeal of the assessee is allowed

ITA 168/JPR/2023[2019-20]Status: DisposedITAT Jaipur05 Jul 2023AY 2019-20

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri C.M. Agarwal (CA)For Respondent: Shri A.S. Nehra (Addl.CIT)

Section 250Section 271Section 271ASection 274

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ,oa Jh jkBkSM+ deys'k t;arHkkbZ] ys[kk lnL; ds le{k BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No. 168/JP/2023 fu/kZkj.k o"kZ@Assessment Year : 2019-20. cuke M/s. R.P. Wood Products Pvt. Ltd., The DCIT Vs. Naya Bazar, Central Circle, Ajmer. Ajmer. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No. AABCR 7403 C vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri C.M. Agarwal (CA) jktLo dh vksj ls@ Revenue by : Shr…

Ghanshyam Tak, Naya Ghar Ajmer vs. DCIT Central Circle Ajmer, Jaipur Road Ajmer

In the result, appeal of the assessee is allowed

ITA 167/JPR/2023[2020-21]Status: DisposedITAT Jaipur05 Jul 2023AY 2020-21

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri C.M. Agarwal (CA)For Respondent: Shri A.S. Nehra (Addl.CIT)

Section 250Section 271Section 271ASection 274

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ,oa Jh jkBkSM+ deys'k t;arHkkbZ] ys[kk lnL; ds le{k BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No. 167/JP/2023 fu/kZkj.k o"kZ@Assessment Year : 2020-21. cuke Shri Ghanshyam Tak, The DCIT Vs. Naya Ghar, Gulab Bari, Central Circle, Ajmer. Ajmer. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No. AAKPT 0456 D vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri C.M. Agarwal (CA) jktLo dh vksj ls@ Revenue by : Shri A.…

Principal Commissioner of Income Tax Central 2 Kolkata vs. M/S Industrial Safety Products Pvt Ltd

In the result, the appeal filed by the revenue is dismissed as no

ITAT/88/2022HC Calcutta03 Jul 2023

Bench: THE HON'BLE THE CHIEF JUSTICE T.S SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

Section 132Section 260ASection 271Section 271A

…inst the assessee as to whether it is for concealment of particulars of income or furnishing of inaccurate particulars of income. The said decision of the High Court of Karnataka was affirmed by the Hon’ble Supreme Court in the decision reported in (2016) 73 Taxmann.com 248 (SC). On the same lines it is the decision of this court in Principal Commissioner of Income Tax Central - 2, Kolkata Versus Brijendra Kumar Poddar in ITAT No. 215 of 2018 dated 23.11.2021. As pointed out earlier, the show cause notice issued under Section 274 read with Section 271 of the Act did not furnish any…

Osgl Buildwell Pvt. Ltd., Delhi vs. ACIT Circle-19(1), New Delhi

In the result, the appeal of the assessee is allowed

ITA 9029/DEL/2019[2008-09]Status: DisposedITAT Delhi28 Jun 2023AY 2008-09

Bench: Dr. B. R. R. Kumarsh. Yogesh Kumar Us

For Appellant: Sh. S. C. Garg, CAFor Respondent: Sh. Arvind Kr. Bansal, Sr. DR

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

…THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’, NEW DELHI Before Dr. B. R. R. Kumar, Accountant Member Sh. Yogesh Kumar US, Judicial Member ITA No. 9029/Del/2019 : Asstt. Year: 2008-09 OSGL Buildwell Pvt. Ltd., Vs. ACIT, Sumer Garg & Co., E-501A, GDITL Circle-19(1), Northex Tower, Plot No. A-09, Netaji New Delhi-110002 Subhash Place, Pitampura, New Delhi-110034 (APPELLANT) (RESPONDENT) PAN No. AAACO9334N Assessee by : Sh. S. C. Garg, CA Revenue by : Sh. Arvind Kr. Bansal, Sr. DR Date of Hearing: 08.06.2023 Date of Pronouncement: 28.06.2023 ORDER Per Dr. B. R. R. Kumar, Accountant Member: The present appeal has…

Dhanraj Sethia, Jaipur vs. Assistant Commissioner of Income Tax, Circle-1

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

ITA 169/JPR/2023[2012-13]Status: DisposedITAT Jaipur28 Jun 2023AY 2012-13

Bench: Hon’ble SHRI SANDEEP GOSAIN (Judicial Member)

For Appellant: Shri Praveen Saraswat, CAFor Respondent: Mrs. Monisha Choudhary, Addl. CIT

Section 194ASection 194A(3)(iii)Section 271Section 271(1)Section 271(1)(c)Section 274Section 40

…e same court in the case of CIT V/s SSA’s Emerald Meadows (2016 73 Taxmann.com 241) which was agitated by the revenue before Hon’ble Supreme Court. However, Special Leave Petition, against the same, was dismissed by the Hon’ble Court on 05/08/2016 reported at 73 Taxmann.com 248. This decision of Hon’ble Karnataka High Court rendered in Manjunatha Cotton & Ginning Factory has subsequently been followed extensively in catena of judicial pronouncements rendered by various Hon’ble High Courts as well as different benches of Tribunal. Following the same decision, Hon’ble Karnataka High Court, in its later decision tit…

Jatinder Pal Singh, New Delhi vs. DCIT, Central Circle- 18, New Delhi

In the result, this appeal of the assessee is allowed for statistical

ITA 1670/DEL/2018[2011-12]Status: DisposedITAT Delhi22 Jun 2023AY 2011-12

For Appellant: Shri Rakesh Gupta, AdvocateFor Respondent: Shri Waseem Arshad, CIT DR

Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘C’ : NEW DELHI) SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER and SHRI YOGESH KUMAR US, JUDICIAL MEMBER ITA No.1670/Del./2018 (ASSESSMENT YEAR : 2011-12) Jatinder Pal Singh, vs. DCIT, C/o D-6/13, Vasant Vihar, Central Circle 18, New Delhi – 110 057. New Delhi. (PAN : ALPPS9874G) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Rakesh Gupta, Advocate Shri Somil Agarwal, Advocate REVENUE BY : Shri Waseem Arshad, CIT DR Date of Hearing : 19.06.2023 Date of Order : 22.06.2023 ORDER PER SHAMIM YAHYA, ACCOUNTANT MEMBER : This appeal filed by the assessee is directed against the or…

Dhanraj Distributors (P) Ltd., Indore vs. DCIT (1), Indore

ITA 950/IND/2019[2005-06]Status: DisposedITAT Indore22 Jun 2023AY 2005-06

Bench: Shri Vijay Pal Rao & Shrib.M. Biyani

Section 27(1)(c)Section 271Section 271(1)(c)Section 274Section 40A(2)Section 68

…आयकरअपील"यअ"धकरण,इंदौर"यायपीठ,इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER AND SHRIB.M. BIYANI, ACCOUNTANT MEMBER I.T.A. No.950/Ind/2019 (A.Y. 2005-06) M/s. Dhanraj Distributors DCIT, Pvt.Ltd., Circle 1(1), 415, Apollo Tower, Vs. Indore. 2 M.G.Road, Indore. PAN AABCD4075A (Appellant) (Respondent) Assessee by Shri Pawan Ved, Adv. Department by Shri Ashish Porwal, Sr. DR Date of Hearing 17.04.2023 Date of Pronouncement 22.06.2023 O R D E R Per B.M. Biyani, A.M.: Feeling aggrieved by appeal-order dated 30.09.2019 passed by learned Commissioner of…

Paras Mal Jain, Jaipur vs. Deputy Commissioner of Income Tax Central Circle-1, Jaipur

In the result, the appeal of the assesee is allowed

ITA 353/JPR/2022[2013-14]Status: DisposedITAT Jaipur22 Jun 2023AY 2013-14

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri S.R. Sharma, CAFor Respondent: Ms. Chanchal Meena, Addl. CIT-DR

Section 132Section 143Section 271ASection 274

…आयकरअपीलीय अधिकरण] जयपुरन्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”SMC” JAIPUR JhlanhixkslkbZ]U;kf;dlnL; ,oaJhjkBksMdeys'kt;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;djvihy la-@ITA No. 353/JP/2022 fu/kZkj.ko"kZ@AssessmentYear :2013-14 Shri Paras Mal Jain cuke The DCIT Vs. 535, Tiwari Ji Ka Bagh Central Circle-1 Adrash Nagar, Jaipur Jaipur LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: ABTPJ 9660 M vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@Assessee by : Shri S.R. Sharma, CA jktLo dh vksj ls@Revenue by: Ms. Chanchal…

South Eastern Coalfields Limited, Bilaspur vs. Deputy Commissioner of Income Tax, Circle-1(1), Bilaspur

ITA 42/RPR/2023[2016-17]Status: DisposedITAT Raipur09 Jun 2023AY 2016-17

Bench: Shri Ravish Sood & Shri Arun Khodpia

Section 271(1)(c)

…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 Sl. ITA/CO No. Name of Appellant Name of Asst. Year No. Respondent 1. 152/RPR/2014 The Deputy South Eastern 2009-10 Commissioner of Coalfields Ltd., Income Tax, Seepat Road, Circle-1(1), Bilaspur (C.G.) Bilaspur PAN: AADCS2066E 2. 156/RPR/2014 South Eastern The Deputy 2009-10 Coalfields Ltd., Commissioner of Seepat Road, Income Tax, Bilaspur (C.G.) Circle-1(1), PAN: AADCS2066E Bilaspur 3-4. 39/RPR/2023 South Eastern The Deputy 2013-14 4…