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 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

Principal Commissioner of Income Tax Central 1 Kolkata vs. Smt Anita Singhania

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

ITA/88/2022HC Calcutta26 Apr 2023

Bench: HON'BLE T.S. SIVAGNANAM, ACTING CHIEF JUSTICE,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…

Shyam Medical Agencies, Baripada vs. Income Tax Officer, Ward -1, Baripada

In the result, appeal of the assessee is allowed

ITA 28/CTK/2023[2013-14]Status: DisposedITAT Cuttack17 Apr 2023AY 2013-14
For Appellant: Shri Mohit Sheth, AdvocateFor Respondent: Shri S.C.Mohanty, Sr. DR
Section 271Section 271(1)(c)Section 274

…आयकर अऩीऱीय अधधकरण, “एस.एम.सी” न्यायऩीठ,कटक IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH CUTTACK श्री जाजज माथन, न्याययक सदस्य के समक्ष । BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER आयकर अऩीऱ सं/ITA No.28/CTK/2023 (ननधाारण वषा / Assessment Year :2013-2014) Shyam Medical Agencies, Vs ITO, Ward-1, Baripada Baripada, Mayurbhanj PAN No. : ABBFS 4358 R (अऩीऱाथी /Appellant) .. (प्रत्यथी / Respondent) ननधााररती की ओर से /Assessee by : Shri Mohit Sheth, Advocate राजस्व की ओर से /Revenue by : Shri S.C.Mohanty, Sr. DR सुनवाई की तारीख / Date of Hearing : 17/04/2023 घोषणा की तारीख/Date of Pronouncement : 17/04/2023 आदेश…

Ansal Properties and Infrastructure Pvt. Ltd., New Delhi vs. ACIT, Circle- 2(2), New Delhi

In the result, this appeal of the assessee is allowed

ITA 7719/DEL/2019[2007-08]Status: DisposedITAT Delhi05 Apr 2023AY 2007-08

Bench: Shri Shamim Yahya & Ms. Astha Chandra[Assessment Year: 2007-08]

Section 22Section 271(1)(c)Section 80Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘A’: NEW DELHI BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER AND Ms. ASTHA CHANDRA, JUDICIAL MEMBER [Assessment Year: 2007-08] Ansal Properties & Asst. Commissioner of Income Tax, Infrastructure Ltd. Circle-2(2), 115, Ansal Bhawan, 16, Vs New Delhi Kasturba Gandhi Marg, New Delhi-110001 PAN-AAACA0006D Assessee Revenue Assessee by Sh. RS Singhvi, Adv. & Sh. Satyajeet Goel, Adv. Revenue by Sh. P. Praveen Sidharth, CIT-DR Date of Hearing 23.03.2023 Date of Pronouncement 05.04.2023 ORDER PER SHAMIM YAHYA, AM, This appeal by the assessee is directed against the ord…

R.M Chemicals P Ltd, Indore vs. The DCIT/Ait 4 (1), Indore

Appeal is allowed

ITA 353/IND/2022[2013-14]Status: DisposedITAT Indore05 Apr 2023AY 2013-14

Bench: Shri Vijay Pal Rao & Shrib.M. Biyaniassessment Year: 2013-14 M/S.R.M. Chemicals Acit , 4(1), Pvt.Ltd., Bhopal बनाम/ 74,Jumerati, Bhopal Vs. (Appellant / Assessee) (Respondent / Revenue) Pan: Aaacr7154D Assessee By Shri Hitesh Chimnani, Ca & Shri Yash Kukreja, Ca Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 05.04.2023 Date Of Pronouncement 03.07.2023

Section 271(1)(c)Section 274Section 80

…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 Assessment Year: 2013-14 M/s.R.M. Chemicals ACIT , 4(1), Pvt.Ltd., Bhopal बनाम/ 74,Jumerati, Bhopal Vs. (Appellant / Assessee) (Respondent / Revenue) PAN: AAACR7154D Assessee by Shri Hitesh Chimnani, CA and Shri Yash Kukreja, CA Revenue by Shri Ashish Porwal, Sr. DR Date of Hearing 05.04.2023 Date of Pronouncement 03.07.2023 आदेश/O R D E R Per B.M. Biyani, A.M.: Feeling aggrieved by appeal-order dated 10.08.2022passed by learned Commissi…

Jyoti, Delhi vs. ITO Ward-41(4), New Delhi

In the result, the appeal of the assessee is allowed

ITA 9030/DEL/2019[2014-15]Status: HeardITAT Delhi22 Mar 2023AY 2014-15

Bench: Sh. N. K. Billaiya & Sh. Anubhav Sharmaassessment Year: 2014-15 Jyoti Ito Samer Garg & Co. E-501A, Vs Ward- 41 (4) Gditl Northex Tower, Plot New Delhi No.A-9, Netaji Subhash Place, Pitampura, Delhi - 110034 Pan No.Agqpj2216D (Appellant) (Respondent)

Section 144Section 271Section 271(1)Section 271(1)(c)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’, NEW DELHI BEFORE SH. N. K. BILLAIYA, ACCOUNTANT MEMBER AND SH. ANUBHAV SHARMA, JUDICIAL MEMBER Assessment Year: 2014-15 Jyoti ITO Samer Garg & Co. E-501A, Vs Ward- 41 (4) GDITL Northex Tower, Plot New Delhi No.A-9, Netaji Subhash Place, Pitampura, Delhi - 110034 PAN No.AGQPJ2216D (APPELLANT) (RESPONDENT) Appellant by None Respondent by Sh. Anuj Garg, SR DR Date of hearing: 22/03/2023 Date of Pronouncement: 22/03/2023 ORDER PER N. K. BILLAIYA, AM: This appeal by the assessee is preferred against the order of the CIT(A)-34, New Delhi dated 27.09.2019 pertai…

Mr. Jagmohan Singh, New Delhi vs. ACIT, New Delhi

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

ITA 559/DEL/2016[2011-12]Status: DisposedITAT Delhi16 Mar 2023AY 2011-12

Bench: Shri Anil Chaturvedi & Shri Narender Kumar Choudhry[Assessment Year: 2011-12

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

…1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “C”: NEW DELHI BEFORE SHRI ANIL CHATURVEDI, ACCOUNTANT MEMBER AND SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER [Assessment Year: 2011-12 Jagmohan Singh, Vs ACIT, Circle 33(1), Prop. M/s Mann Jewellers, New Delhi. 5, Beadon Pura, Karol Bagh, New Delhi. PAN- AANPS4948L APPELLANT RESPONDENT Assessee represented by Shri K. Sampath, Ld. Adv., & Shri V. Rajakumar, Ld. Adv. Department represented by Mr. Atiq Ahmad, Ld. Sr. DR Date of hearing 07.03.2023 Date of pronouncement 16.03.2023 O R D E R PER N.K. CHOUDHRY, JM: The instant appeal has been preferred by th…

Pawan Hans Helicopters Ltd, Noida vs. ACIT Circle-19(2), New Delhi

In the result, the appeal of the assessee is allowed

ITA 1536/DEL/2020[2002-03]Status: DisposedITAT Delhi03 Mar 2023AY 2002-03

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

For Appellant: Sh. Ved Jain, Adv. &For Respondent: Sh. K. K. Mishra, Sr. DR
Section 271Section 271(1)(c)Section 274

…THE INCOME TAX APPELLATE TRIBUNAL DELHIBENCH ‘F’, NEW DELHI Before Dr. B. R. R. Kumar, Accountant Member Sh. Yogesh Kumar US, Judicial Member ITA No. 1536/Del/2020: Asstt. Year: 2002-03 Pawan Hans Helicopters Ltd., Vs. ACIT, C-14, Sector-1, Noida, Circle-19(1), Uttar Pradesh 201301 New Delhi (APPELLANT) (RESPONDENT) PAN No.AAACP1561A Assessee by : Sh. Ved Jain, Adv. & Sh. Aman Garg, CA Revenue by : Sh. K. K. Mishra, Sr. DR Date of Hearing: 08.12.2022 Date of Pronouncement: 03.03.2023 ORDER Per Dr. B. R. R. Kumar, Accountant Member: The present appeal has been filed by the assessee against the order of ld. C…

Ramjilal Construction Pvt. Ltd., New Delhi vs. ITO, Ward- 21(1), New Delhi

In the result, the appeal of the assessee is allowed

ITA 4736/DEL/2019[2012-13]Status: DisposedITAT Delhi03 Mar 2023AY 2012-13

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

For Appellant: NoneFor Respondent: Sh. K. K. Mishra, Sr. DR
Section 143(3)Section 271Section 271(1)(c)Section 274

…THE INCOME TAX APPELLATE TRIBUNAL DELHIBENCH ‘F’, NEW DELHI Before Dr. B. R. R. Kumar, Accountant Member Sh. Yogesh Kumar US, Judicial Member ITA No. 4736/Del/2019 : Asstt. Year: 2012-13 Ramjilal Construction Pvt. Ltd., Vs. Income Tax Officer, L-1/288A, DDA Flats, Kalkaji, Ward-21(1), New Delhi-110019 New Delhi (APPELLANT) (RESPONDENT) PAN No. AACCR0292G Assessee by : None Revenue by : Sh. K. K. Mishra, Sr. DR Date of Hearing: 08.12.2022 Date of Pronouncement: 03.03.2023 ORDER Per Dr. B. R. R. Kumar, Accountant Member: The present appeal has been filed by the assessee against the order of the ld CIT(A)-7, New…

D.C.I.T., CC-4(4), Kolkata vs. Gallon Commodities Pvt. Ltd., Kolkata

In the result, appeal of the revenue is dismissed

ITA 590/KOL/2022[2011-2012]Status: DisposedITAT Kolkata24 Feb 2023AY 2011-2012

Bench: Shri Sanjay Garg & Shri Girish Agrawalassessment Year: 2011-12

For Appellant: Shri Vijay Kumar, Addl. CIT, DRFor Respondent: Shri Miraj D. Shah, AR
Section 133ASection 147Section 271(1)(C)Section 271(1)(c)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH KOLKATA BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER Assessment Year: 2011-12 Deputy Commissioner of Gallon Commodities Pvt. Income Tax, Central Circle- Ltd. Vs. 4(4), Kolkata. 8, Shantiniketan, Camac Street, Kolkata-700017. (PAN: AACCG2675E) (Appellant) (Respondent) Present for: Appellant by : Shri Vijay Kumar, Addl. CIT, DR Respondent by : Shri Miraj D. Shah, AR Date of Hearing : 08.02.2023 Date of Pronouncement : 24.02.2023 O R D E R PER GIRISH AGRAWAL, ACCOUNTANT MEMBER: This appeal filed by the revenue is against the orde…

K World Developers Pvt. Ltd., New Delhi vs. ACIT, Central Circle- 8, New Delhi

In the result, the appeal filed by the Assessee stands allowed

ITA 2523/DEL/2019[2011-12]Status: DisposedITAT Delhi23 Feb 2023AY 2011-12

Bench: Shri Anil Chaturvedi & Shri N.K. Choudhryassessment Year: 2011-12

For Appellant: Ms. Sanjana Sachdev, Ld. AdvFor Respondent: Mr. Mohd. Gayasuddin Ansari, Ld. CIT/DR
Section 153ASection 250Section 271Section 271(1)(c)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’ NEW DLEHI BEFORE SHRI ANIL CHATURVEDI, ACCOUNTANT MEMBER AND SHRI N.K. CHOUDHRY, JUDICIAL MEMBER Assessment Year: 2011-12 K. World Developers Pvt. Ltd., VersuS ACIT, Central Circle-8, B-2/2, K World, Plot No.2, Karol New Delhi. Bagh, Ashok Nagar, New Delhi. PAN: AADCK8693B (Appellant) (Respondent) Appellant by : Ms. Sanjana Sachdev, Ld. Adv. Respondent by : Mr. Mohd. Gayasuddin Ansari, Ld. CIT/DR Date of hearing: 21.02.2023 Date of order : 23.02.2023 ORDER PER N.K. CHOUDHRY, J.M. This appeal has been preferred by the Assessee against the order dated 21.0…

Pioneer Town Planners Pvt. Ltd., New Delhi vs. ACIT, Circle- 19(1), New Delhi

In the result, this appeal of the assessee is allowed

ITA 6249/DEL/2019[2012-13]Status: DisposedITAT Delhi16 Feb 2023AY 2012-13

Bench: Shri Shamim Yahya & Ms. Astha Chandra[Assessment Year: 2012-13]

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

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘F’: NEW DELHI BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER AND Ms. ASTHA CHANDRA, JUDICIAL MEMBER [Assessment Year: 2012-13] Pioneer Town Planners Pvt. ACIT, Ltd. Circle-19(2), E-104, Greater Kailash Vs C.R. Building, Enclave, Part-1, New Delhi New Delhi-110049 PAN-AAECP6502F Assessee Revenue Assessee by Sh. Salil Kapoor, Adv. Sh. Sumit Lalchandadni, Adv. & Sh. Amarbir Singh, CA Revenue by Sh. K.K. Mishra, SR. DR Date of Hearing 14.02.2023 Date of Pronouncement 16.02.2023 ORDER PER SHAMIM YAHYA, AM, This appeal by the assessee is directed against the order o…

Anika International Pvt. Ltd., New Delhi vs. DCIT, Circle- 2(2), New Delhi

In the result, the appeal of the assessee is allowed

ITA 3348/DEL/2018[2014-15]Status: DisposedITAT Delhi14 Feb 2023AY 2014-15

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

For Appellant: Mrs. Nida Sultan, CA &For Respondent: Sh. Kanv Bali, Sr. DR
Section 271Section 271(1)(c)Section 274

…THE INCOME TAX APPELLATE TRIBUNAL DELHIBENCH ‘A’, NEW DELHI Before Sh. C. M. Garg, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 3348/Del/2018 : Asstt. Year: 2014-15 Anika International Pvt. Ltd., Vs. DCIT, F-402, 4th Floor, Ras Villas, Plot No. Circle-2(2), D-1, District Centre, New Delhi New Delhi 110017 (APPELLANT) (RESPONDENT) PAN No. AAACA5751F Assessee by : Mrs. Nida Sultan, CA & Sh. Shahruk Malik, CA Revenue by : Sh. Kanv Bali, Sr. DR Date of Hearing: 08.02.2023 Date of Pronouncement: 14.02.2023 ORDER Per Dr. B. R. R. Kumar, Accountant Member: The present appeal has been filed by the as…

Siddarthini Nanda, Nayasarak, Cuttack vs. Asst. CIT( Circle-1), Bhubaneswar

In the result, appeals of both the assessees are allowed

ITA 197/CTK/2022[2012-13]Status: DisposedITAT Cuttack13 Feb 2023AY 2012-13

Bench: Shri George Mathan & Shri Arun Khodpiaआयकर अऩीऱ सं/Ita No.196/Ctk/2022 (ननधाारण वषा / Assessment Year :2012-2013) Indu Devi Tibarewal, Vs Acit, Central Circle-1, At/Po: Nayasarak, Bhubaneswar Cuttack-753002 Pan No. :Acxpt 4424 E (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. & आयकर अऩीऱ सं/Ita Nos.197/Ctk/2022 (ननधाारण वषा / Assessment Year :2012-2013) Siddarthini Nanda, Vs Acit, Central Circle-1, Nayasarak, Bhubaneswar Cuttack-753002 Pan No. :Abapn 0104 F (अऩीऱाथी /Appellant) .. (प्रत्यथी / Respondent)

For Appellant: Shri S.K.Sarangi, CAFor Respondent: Shri S.C.Mohanty, Sr. DR
Section 271Section 271(1)(c)Section 274

…आयकर अऩीऱीय अधधकरण, कटक न्यायऩीठ,कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK श्री जाजज माथन, न्याययक सदस्य एवं श्री अरुण खोड़पऩया ऱेखा सदस्य के समक्ष । BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI ARUN KHODPIA, ACCOUNTANT MEMBER आयकर अऩीऱ सं/ITA No.196/CTK/2022 (ननधाारण वषा / Assessment Year :2012-2013) Indu Devi Tibarewal, Vs ACIT, Central Circle-1, At/PO: Nayasarak, Bhubaneswar Cuttack-753002 PAN No. :ACXPT 4424 E (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. AND आयकर अऩीऱ सं/ITA Nos.197/CTK/2022 (ननधाारण वषा / Assessment Year :2012-2013) Siddarthini Nanda, Vs ACIT, Central Circle-1,…

Indu Devi Tibarewal, Cuttack vs. Asst.CIT, Central Circle-1, Bhubaneswar

In the result, appeals of both the assessees are allowed

ITA 196/CTK/2022[2012-13]Status: DisposedITAT Cuttack13 Feb 2023AY 2012-13

Bench: Shri George Mathan & Shri Arun Khodpiaआयकर अऩीऱ सं/Ita No.196/Ctk/2022 (ननधाारण वषा / Assessment Year :2012-2013) Indu Devi Tibarewal, Vs Acit, Central Circle-1, At/Po: Nayasarak, Bhubaneswar Cuttack-753002 Pan No. :Acxpt 4424 E (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. & आयकर अऩीऱ सं/Ita Nos.197/Ctk/2022 (ननधाारण वषा / Assessment Year :2012-2013) Siddarthini Nanda, Vs Acit, Central Circle-1, Nayasarak, Bhubaneswar Cuttack-753002 Pan No. :Abapn 0104 F (अऩीऱाथी /Appellant) .. (प्रत्यथी / Respondent)

For Appellant: Shri S.K.Sarangi, CAFor Respondent: Shri S.C.Mohanty, Sr. DR
Section 271Section 271(1)(c)Section 274

…आयकर अऩीऱीय अधधकरण, कटक न्यायऩीठ,कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK श्री जाजज माथन, न्याययक सदस्य एवं श्री अरुण खोड़पऩया ऱेखा सदस्य के समक्ष । BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI ARUN KHODPIA, ACCOUNTANT MEMBER आयकर अऩीऱ सं/ITA No.196/CTK/2022 (ननधाारण वषा / Assessment Year :2012-2013) Indu Devi Tibarewal, Vs ACIT, Central Circle-1, At/PO: Nayasarak, Bhubaneswar Cuttack-753002 PAN No. :ACXPT 4424 E (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. AND आयकर अऩीऱ सं/ITA Nos.197/CTK/2022 (ननधाारण वषा / Assessment Year :2012-2013) Siddarthini Nanda, Vs ACIT, Central Circle-1,…

Principal Commissioner of Income Tax 1 vs. M/S. Integral Publication Pvt. Ltd

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

ITA/7/2022HC Orissa08 Feb 2023

Bench: DR. JUSTICE S. MURALIDHAR (CJ),MR. JUSTICE MURAHARI SRI RAMAN

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…

Saraswati Devi Goyal, New Delhi vs. ACIT, New Delhi

In the result the appeals of the assessee are allowed and those of

ITA 1279/DEL/2019[2007-08]Status: DisposedITAT Delhi08 Feb 2023AY 2007-08

Bench: Shri N.K. Billaiya & Ms. Astha Chandraassessment Year: 2007-08 Smt. Saraswati Devi Goyal Dcit Flat No.4, R. R. Apartment Vs New Delhi 3-4, Manglapuri, Mehrauli New Delhi-110030 Pan No.Aeipg8121L (Appellant) (Respondent) Assessment Year: 2005-06 M/S. Gobind Kumar Goyal Acit Vs Flat No.4, R. R. Apartment, New Delhi 3-4, Manglapuri, Mehrauli, New Delhi Pan No.Alipk0103F (Appellant) (Respondent) Assessment Year: 2007-08 M/S. Gobind Kumar Goyal Dcit Flat No.4, R. R. Apartment, Vs New Delhi 3-4, Manglapuri, Mehrauli, New Delhi Pan No.Alipk0103F (Appellant) (Respondent)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘F’ BENCH, NEW DELHI BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER, AND MS. ASTHA CHANDRA, JUDICIAL MEMBER Assessment Year: 2007-08 Smt. Saraswati Devi Goyal DCIT Flat No.4, R. R. Apartment Vs New Delhi 3-4, Manglapuri, Mehrauli New Delhi-110030 PAN No.AEIPG8121L (APPELLANT) (RESPONDENT) Assessment Year: 2005-06 M/s. Gobind Kumar Goyal ACIT Vs Flat No.4, R. R. Apartment, New Delhi 3-4, Manglapuri, Mehrauli, New Delhi PAN No.ALIPK0103F (APPELLANT) (RESPONDENT) Assessment Year: 2007-08 M/s. Gobind Kumar Goyal DCIT Flat No.4, R. R. Apartment, Vs New Delhi 3-4, Manglapu…

Gajender Singh Jadon, New Delhi vs. ACIT Circle-57(5), New Delhi

In the result, the appeal of the assessee is treated as allowed for statistical purposes

ITA 6538/DEL/2019[2006-07]Status: DisposedITAT Delhi25 Jan 2023AY 2006-07

Bench: Shri Shamim Yahya & Ms. Astha Chandraasstt. Year: 2006-07 Gajender Singh Jadon, Vs. Acit, Circle-57(5), C-2/785, Street No. 14, New Delhi. 2 Pushta Road, Sonia Vihar, New Delhi. Pan Ahipj6180B (Appellant) (Respondent)

For Appellant: Shri Gagan Kumar, AdvFor Respondent: Shri Vipul Kashyap, Sr. DR
Section 144Section 250Section 271Section 271(1)(c)Section 68

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “B”: NEW DELHI BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER AND MS. ASTHA CHANDRA, JUDICIAL MEMBER Asstt. Year: 2006-07 Gajender Singh Jadon, Vs. ACIT, Circle-57(5), C-2/785, Street No. 14, New Delhi. 2 Pushta Road, Sonia Vihar, New Delhi. PAN AHIPJ6180B (Appellant) (Respondent) Assessee by: Shri Gagan Kumar, Adv. Department by : Shri Vipul Kashyap, Sr. DR Date of Hearing 17.01.2023 Date of pronouncement 25.01.2023 O R D E R PER ASTHA CHANDRA, JM The appeal by the assessee is directed against the order dated 30.04.2019 of the Ld. Commissioner of Income Tax (Appeals)-19,…

D.C.I.T., CC-4(4), Kolkata vs. Eversight Tradecomm Pvt. Ltd., Kolkata

In the result, all the three appeals filed by the revenue are dismissed and copy of common order passed is to be placed on respective case files

ITA 589/KOL/2022[2014-2015]Status: DisposedITAT Kolkata19 Jan 2023AY 2014-2015

Bench: Dr. Manish Borad & Shri Sonjoy Sarma]

Section 133ASection 139(1)Section 139(2)Section 142(1)Section 147Section 22(1)Section 22(4)Section 271(1)(c)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH ‘B’, KOLKATA [Before Dr. Manish Borad, Accountant Member & Shri Sonjoy Sarma, Judicial Member] I.T.A. Nos. 587 to 589/Kol/2022 Assessment Year : 2008-09, 2009-10 & 2014-15 DCIT, Central Circle-4(4), Kolkata Vs. EVERSIGHT TRADECOMM PVT. LTD. PAN: AAACE 7667 E Appellant Respondent Date of Hearing 08.12.2022 Date of Pronouncement 19.01.2023 For the Assessee Shri Miraj D. Shah, AR For the Revenue Shri Biswanath Das, CIT/DR & Shir P.P. Barman, ACIT ORDER Per Shri Sonjoy Sarma, JM: The above captioned appeals have been filed by the revenue challenging the separat…

D.C.I.T., CC-4(4), Kolkata vs. Eversight Trade Comm Pvt. Ltd., Kolkata

In the result, all the three appeals filed by the revenue are dismissed and copy of common order passed is to be placed on respective case files

ITA 588/KOL/2022[2009-2010]Status: DisposedITAT Kolkata19 Jan 2023AY 2009-2010

Bench: Dr. Manish Borad & Shri Sonjoy Sarma]

Section 133ASection 139(1)Section 139(2)Section 142(1)Section 147Section 22(1)Section 22(4)Section 271(1)(c)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH ‘B’, KOLKATA [Before Dr. Manish Borad, Accountant Member & Shri Sonjoy Sarma, Judicial Member] I.T.A. Nos. 587 to 589/Kol/2022 Assessment Year : 2008-09, 2009-10 & 2014-15 DCIT, Central Circle-4(4), Kolkata Vs. EVERSIGHT TRADECOMM PVT. LTD. PAN: AAACE 7667 E Appellant Respondent Date of Hearing 08.12.2022 Date of Pronouncement 19.01.2023 For the Assessee Shri Miraj D. Shah, AR For the Revenue Shri Biswanath Das, CIT/DR & Shir P.P. Barman, ACIT ORDER Per Shri Sonjoy Sarma, JM: The above captioned appeals have been filed by the revenue challenging the separat…

D.C.I.T., CC-4(4), Kolkata vs. Eversight Trade Comm Pvt. Ltd., Kolkata

In the result, all the three appeals filed by the revenue are dismissed and copy of common order passed is to be placed on respective case files

ITA 587/KOL/2022[2008-2009]Status: DisposedITAT Kolkata19 Jan 2023AY 2008-2009

Bench: Dr. Manish Borad & Shri Sonjoy Sarma]

Section 133ASection 139(1)Section 139(2)Section 142(1)Section 147Section 22(1)Section 22(4)Section 271(1)(c)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH ‘B’, KOLKATA [Before Dr. Manish Borad, Accountant Member & Shri Sonjoy Sarma, Judicial Member] I.T.A. Nos. 587 to 589/Kol/2022 Assessment Year : 2008-09, 2009-10 & 2014-15 DCIT, Central Circle-4(4), Kolkata Vs. EVERSIGHT TRADECOMM PVT. LTD. PAN: AAACE 7667 E Appellant Respondent Date of Hearing 08.12.2022 Date of Pronouncement 19.01.2023 For the Assessee Shri Miraj D. Shah, AR For the Revenue Shri Biswanath Das, CIT/DR & Shir P.P. Barman, ACIT ORDER Per Shri Sonjoy Sarma, JM: The above captioned appeals have been filed by the revenue challenging the separat…