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

DCIT, CC-7(1), Mumbai vs. M/S Maneesh Pharmaceuticals Ltd., Mumbai

ITA 2545/MUM/2022[2010-11]Status: DisposedITAT Mumbai17 Jan 2023AY 2010-11
For Appellant: Shri J.P. BairgraFor Respondent: Smt. Riddhi Mishra
Section 10BSection 143(3)Section 153ASection 271Section 271(1)(c)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL "D" BENCH, MUMBAI SHRI AMARJIT SINGH, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER Deputy Commissioner of Income Tax, CC-7(1), Mumbai, R. No. 676B, 6th Floor, Aayakar Bhavan, M.K. Road, Mumbai - 400020 ……………. Appellant Maneesh Pharmaceuticals Limited, Vs 29-33 Ancillary Industrial Plots, Near M Ward Govandi, Mumbai - 400043 [PAN: AAACM3635Q] ……………. Respondent Appearances For the Appellant/Department : Smt. Riddhi Mishra For the Respondent/Assessee : Shri J.P. Bairgra Date of conclusion of hearing : 30.11.2022 Date of pronouncement of order : 17.01.2023 O R D E R P…

ACIT, Central Circle- 26, New Delhi vs. Trilok Chand Chaudhary, New Delhi

In the result, Cross objection of the assessee in CO No

ITA 4282/DEL/2018[2012-13]Status: DisposedITAT Delhi12 Jan 2023AY 2012-13

Bench: Shri N.K. Billaiya & Shri Anubhav Sharma

For Appellant: Shri C.S. Anand, AdvFor Respondent: Shri H.K. Choudhary, CIT-DR
Section 271(1)Section 271(1)(c)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘G’ BENCH, NEW DELHI BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER, AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER ITA No. 4282/DEL/2018 [A.Y. 2012-13] The A.C.I.T. Vs. Trilok Chand Chaudhary Central Circle-26 39, Gadai Pur, Mehrauli New Delhi New Delhi PAN: AAEPC 0683 P CO No. 138/DEL/2018 [ITA No. 4282/DEL/2018 [A.Y. 2012-13]] Trilok Chand Chaudhary Vs. The A.C.I.T. 39, Gadai Pur, Mehrauli Central Circle-26 New Delhi New Delhi PAN: AAEPC 0683 P (Applicant) (Respondent) Assessee By : Shri C.S. Anand, Adv Department By : Shri H.K. Choudhary, CIT-DR Date of Hearing…

Vinod (Ratan) Suhalka, Udaipur vs. ACIT, Central Circle-1, Udaipur

In the result, the appeals of the assessee are allowed

ITA 241/JODH/2019[2007-08]Status: PendingITAT Jodhpur05 Jan 2023AY 2007-08

Bench: Shri B. R. Baskaran & Shri Sandeep Gosain

Section 132Section 132(4)Section 153ASection 271(1)(c)

…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 12 VINOD (RATAN) SUHALKA VS ACIT, CC-1, UDAIPUR 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…

Orient Clothing Company Private Limited, New Delhi vs. ACIT Circle-19(1), New Delhi

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

ITA 8931/DEL/2019[2013-14]Status: DisposedITAT Delhi05 Jan 2023AY 2013-14

Bench: Shri Shamim Yahya & Shri N.K. Choudhryassessment Year: 2013-14

For Appellant: Sh. Ved Jain, Ld. AdvFor Respondent: Sh. Jeetender Chand, Ld. Sr. DR
Section 143(3)Section 250Section 271Section 271(1)(c)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’ NEW DLEHI BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER AND SHRI N.K. CHOUDHRY, JUDICIAL MEMBER Assessment Year: 2013-14 Orient Clothing Company VersuS ACIT, Circle 19(1), Private Limited, 1E/15, New Delhi. Jhandewalan Extn., New Delhi. PAN: AAACO1779K (Appellant) (Respondent) Appellant by : Sh. Ved Jain, Ld. Adv Respondent by : Sh. Jeetender Chand, Ld. Sr. DR Date of hearing: 02.01.2023 Date of order : 05.01.2023 ORDER PER N.K. CHOUDHRY, J.M. This appeal has been preferred by the Assessee against the order dated 30.08.2019, impugned herein, passed by the l…

Kalinga Cables and Conduits Co., New Delhi vs. ACIT, Circle-41(1), New Delhi

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

ITA 26/DEL/2019[2014-15]Status: DisposedITAT Delhi04 Jan 2023AY 2014-15

Bench: Shri C.M. Garg

For Appellant: Shri Rajeev Sabharwal, FCAFor Respondent: Shri Om Parkash, Sr. DR
Section 143(3)Section 271Section 271(1)(c)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “SMC” : DELHI BEFORE SHRI C.M. GARG, JUDICIAL MEMBER ITA.No.26/Del./2019 Assessment Year : 2014-15 Kalinga Cables and Conduits Vs. ACIT, Company, Circle 41-(1), H.No.81B, Road No.41, New Delhi. Punjabi Bagh, Delhi. PAN : AAGFK7011H (Appellant) (Respondent) For Revenue : Shri Om Parkash, Sr. DR For Assessee : Shri Rajeev Sabharwal, FCA Date of Hearing : 22.12.2022 Date of Pronouncement : 04.01.2023 ORDER This appeal filed by assessee is directed against the order of the CIT(A)-14, New Delhi, dated 06.11.2018 relating to the A.Y. 2014-15. 2. The grounds raised b…

Mahashakti Engineering Company, Ghaziabad vs. ACIT, Circle- 39(1), New Delhi

In the result, the appeal of the assessee is allowed

ITA 6807/DEL/2018[2009-10]Status: DisposedITAT Delhi12 Dec 2022AY 2009-10

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

For Appellant: NoneFor Respondent: Sh. Ajay Kumar, Sr. DR
Section 271Section 271(1)(c)Section 274

…THE INCOME TAX APPELLATE TRIBUNAL DELHIBENCH ‘E’, NEW DELHI Before Dr. B. R. R. Kumar, Accountant Member Sh. Yogesh Kumar US, Judicial Member ITA No. 6807/Del/2018 : Asstt. Year : 2009-10 Mahashakti Engineering Company, Vs ACIT, C/o Akhilesh Kumar, Adv., Circle-39(1), Chamber No. 206-207, Ansal New Delhi “Satyam”, RDC Raj Nagar, Ghaziabad (APPELLANT) (RESPONDENT) PAN No. AAOFM9129J Assessee by : None Revenue by : Sh. Ajay Kumar, Sr. DR Date of Hearing: 07.12.2022 Date of Pronouncement: 12.12.2022 ORDER Per Dr. B. R. R. Kumar, Accountant Member: The present appeal has been filed by the assessee against the orde…

Shambhu Prakash Sah, Patna vs. ITO, Ward-6(3), Patna

In the result, appeal filed by the assessee stands allowed on legal ground

ITA 36/PAT/2020[2010-11]Status: DisposedITAT Patna08 Dec 2022AY 2010-11

Bench: Dr. Manish Borad & Shri Sonjoy Sarma]

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

…IN THE INCOME TAX APPELLATE TRIBUNAL PATNA BENCH, PATNA VIRTUAL HEARING AT KOLKATA [Before Dr. Manish Borad, Accountant Member & Shri Sonjoy Sarma, Judicial Member] I.T.A. No. 36/Pat/2020 Assessment Year : 2010-11 Shambhu Prakash Sah Vs. ITO, Ward-6(3), Patna [PAN: AMSPS 7421 B] Appellant Respondent Date of Hearing 10.10.2022 Date of Pronouncement 08.12.2022 For the Assessee Shri K.N. Prasad, Advocate For the Revenue Shri Rupesh Agrawal, Sr. DR ORDER Per Shri Sonjoy Sarma, JM: The Assessee has preferred the instant appeal against the order dated 28.02.2020 impugned herein passed by the ld. Commissioner of I…

Shri Medhi Ram Dodum, Itanagar vs. Income Tax Officer, Ward -1, Tinsukia

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

ITA 112/GTY/2020[2011-12]Status: DisposedITAT Guwahati08 Dec 2022AY 2011-12

Bench: Dr. Manish Borad & Shri Sonjoy Sarma] Assessment Year: 2011-12 Shri Medi Ram Dodum Vs. Ito, Ward-1, Tinsukia S/O. Arung Dodum, H. No. 26, D Sector, Papum Pare

Section 2Section 271(1)(B)Section 271(1)(c)Section 274

…1 Shri Medi Ram Dodum AY 2011-12 IN THE INCOME TAX APPELLATE TRIBUNAL GUWAHATI BENCH, (VIRTUAL HEARING AT KOLKATA) [BEFORE DR. MANISH BORAD, ACCOUNTANT MEMBER & SHRI SONJOY SARMA, JUDICIAL MEMBER] Assessment Year: 2011-12 Shri Medi Ram Dodum Vs. ITO, Ward-1, Tinsukia S/o. Arung Dodum, H. No. 26, D Sector, Papum Pare, Itanagar, Arunachal Pradesh – 791111. (PAN: APRPD 4130 Q) Appellant Respondent Date of Hearing 19.10.2022 Date of Pronouncement 08.12.2022 For the Appellant Shri S.P. Bhati, FCA For the Respondent Shri Amit Kumar Pandey, JCIT ORDER PER SONJOY SARMA, JM: This is an appeal preferred by the assessee…

Smt. Priyanka Agrawal, Kota vs. Deputy Commissioner of Income Tax, Central Circle, Kota

Appeal is allowed

ITA 1132/JPR/2019[2016-17]Status: DisposedITAT Jaipur30 Nov 2022AY 2016-17
For Appellant: Shri Mahendra Gargieya (Adv.)&For Respondent: Ms. Monisha Choudhary (JCIT)
Section 132Section 142(1)Section 143(3)Section 271ASection 274

…आयकरअपीलीय अधिकरण] जयपुरन्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”SMC”JAIPUR Mk0 ,l- lhrk y{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;djvihy la-@ITA No. 1132/JP/2019 fu/kZkj.ko"kZ@AssessmentYears :2016-17 Smt. Priyanka Agarwal cuke DCIT, Vs. Flat No. 6 & 7, Guest House, Central Circle, Multimetals Limited, Kansua Road, Kota. Heavy Indi Area, Kota. LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: AKIPM8881 H vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksjls@Assesseeby :Shri Mahendra Ga…

M/S Saraf Export Palace, Churu vs. Assistant Commissioner of Income Tax, Circle, Jhunjhunu

Appeal is allowed

ITA 1213/JPR/2018[2013-14]Status: DisposedITAT Jaipur30 Nov 2022AY 2013-14
For Appellant: Shri Mahendra Gargieya (Adv.)&For Respondent: Ms. Monisha Choudhary (JCIT)
Section 132Section 142(1)Section 143(3)Section 271ASection 274

…आयकरअपीलीय अधिकरण] जयपुरन्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”SMC”JAIPUR Mk0 ,l- lhrk y{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;djvihy la-@ITA No. 1132/JP/2019 fu/kZkj.ko"kZ@AssessmentYears :2016-17 Smt. Priyanka Agarwal cuke DCIT, Vs. Flat No. 6 & 7, Guest House, Central Circle, Multimetals Limited, Kansua Road, Kota. Heavy Indi Area, Kota. LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: AKIPM8881 H vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksjls@Assesseeby :Shri Mahendra Ga…

Maa Sharda Educational Society, Ghaziabgad vs. ITO, Exemption Ward, Ghaziabad

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

ITA 8181/DEL/2019[2008-09]Status: DisposedITAT Delhi14 Nov 2022AY 2008-09
For Appellant: NoneFor Respondent: Shri Rajiv Kumar, Sr. DR
Section 271(1)(c)

…ssessee took an additional ground that in the penalty notice, the charge has not been specified whether the notice was for concealment of income or furnishing of inaccurate particulars of income. Assessee quoted the decision of CIT vs. SSA’s Emerald Meadows 386 ITR 13. Several other decisions were also quoted in this regard that not specifying the default in the penalty notice makes the issue void. Ld. CIT (A) did not address the case laws mentioned. He only mentioned that such ground cannot be raised before him and that moreover the requirement of service is 3 ITA No.8181/Del./2019 only of notice and since a…

Smt. Sarita S. Gupta, Ahmedabad vs. ITO, Ward-3(3)(5), Ahmedabad

ITA 218/AHD/2019[2011-12]Status: DisposedITAT Ahmedabad09 Nov 2022AY 2011-12

Bench: Ms. Suchitra Kamble&

For Appellant: Shri Ravindra, Sr. D.RFor Respondent: Date of Hearing
Section 132Section 139(1)Section 143(3)Section 153ASection 271Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, AHMEDABAD BEFORE MS. SUCHITRA KAMBLE, JUDICIAL MEMBER& I.T.A. No.2219/Ahd/2018 (Assessment Year: 2005-06) Smt. Sarita S. Gupta Vs. ITO C-701, Dhananjay Tower, Ward-3(3)(5), Satellite, Ahmedabad-380015 Ahmedabad [PAN No.ACVPG1722G] (Appellant) .. (Respondent) I.T.A. Nos. 215 to 218/Ahd/2019 (Assessment Years: 2008-09 to 2011-12) Smt. Sarita S. Gupta Vs. ITO C-701, Dhananjay Tower, Ward-3(3)(5), Satellite, Ahmedabad-380015 Ahmedabad [PAN No.ACVPG1722G] (Appellant) .. (Respondent) Shri Ravish Bhatt, C.A. Appellant by : Shri Ravindra, Sr. D.R. Respondent by: Date o…

Smt. Sarita S. Gupta, Ahmedabad vs. ITO, Ward-3(3)(5), Ahmedabad

ITA 217/AHD/2019[2010-11]Status: DisposedITAT Ahmedabad09 Nov 2022AY 2010-11

Bench: Ms. Suchitra Kamble&

For Appellant: Shri Ravindra, Sr. D.RFor Respondent: Date of Hearing
Section 132Section 139(1)Section 143(3)Section 153ASection 271Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, AHMEDABAD BEFORE MS. SUCHITRA KAMBLE, JUDICIAL MEMBER& I.T.A. No.2219/Ahd/2018 (Assessment Year: 2005-06) Smt. Sarita S. Gupta Vs. ITO C-701, Dhananjay Tower, Ward-3(3)(5), Satellite, Ahmedabad-380015 Ahmedabad [PAN No.ACVPG1722G] (Appellant) .. (Respondent) I.T.A. Nos. 215 to 218/Ahd/2019 (Assessment Years: 2008-09 to 2011-12) Smt. Sarita S. Gupta Vs. ITO C-701, Dhananjay Tower, Ward-3(3)(5), Satellite, Ahmedabad-380015 Ahmedabad [PAN No.ACVPG1722G] (Appellant) .. (Respondent) Shri Ravish Bhatt, C.A. Appellant by : Shri Ravindra, Sr. D.R. Respondent by: Date o…

Smt. Sarita S. Gupta, Ahmedabad vs. ITO, Ward-3(3)(5), Ahmedabad

ITA 216/AHD/2019[2009-10]Status: DisposedITAT Ahmedabad09 Nov 2022AY 2009-10

Bench: Ms. Suchitra Kamble&

For Appellant: Shri Ravindra, Sr. D.RFor Respondent: Date of Hearing
Section 132Section 139(1)Section 143(3)Section 153ASection 271Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, AHMEDABAD BEFORE MS. SUCHITRA KAMBLE, JUDICIAL MEMBER& I.T.A. No.2219/Ahd/2018 (Assessment Year: 2005-06) Smt. Sarita S. Gupta Vs. ITO C-701, Dhananjay Tower, Ward-3(3)(5), Satellite, Ahmedabad-380015 Ahmedabad [PAN No.ACVPG1722G] (Appellant) .. (Respondent) I.T.A. Nos. 215 to 218/Ahd/2019 (Assessment Years: 2008-09 to 2011-12) Smt. Sarita S. Gupta Vs. ITO C-701, Dhananjay Tower, Ward-3(3)(5), Satellite, Ahmedabad-380015 Ahmedabad [PAN No.ACVPG1722G] (Appellant) .. (Respondent) Shri Ravish Bhatt, C.A. Appellant by : Shri Ravindra, Sr. D.R. Respondent by: Date o…

Smt. Sarita S. Gupta, Ahmedabad vs. ITO, Ward-3(3)(5), Ahmedabad

ITA 215/AHD/2019[2008-09]Status: DisposedITAT Ahmedabad09 Nov 2022AY 2008-09

Bench: Ms. Suchitra Kamble&

For Appellant: Shri Ravindra, Sr. D.RFor Respondent: Date of Hearing
Section 132Section 139(1)Section 143(3)Section 153ASection 271Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, AHMEDABAD BEFORE MS. SUCHITRA KAMBLE, JUDICIAL MEMBER& I.T.A. No.2219/Ahd/2018 (Assessment Year: 2005-06) Smt. Sarita S. Gupta Vs. ITO C-701, Dhananjay Tower, Ward-3(3)(5), Satellite, Ahmedabad-380015 Ahmedabad [PAN No.ACVPG1722G] (Appellant) .. (Respondent) I.T.A. Nos. 215 to 218/Ahd/2019 (Assessment Years: 2008-09 to 2011-12) Smt. Sarita S. Gupta Vs. ITO C-701, Dhananjay Tower, Ward-3(3)(5), Satellite, Ahmedabad-380015 Ahmedabad [PAN No.ACVPG1722G] (Appellant) .. (Respondent) Shri Ravish Bhatt, C.A. Appellant by : Shri Ravindra, Sr. D.R. Respondent by: Date o…

Smt. Sarita S. Gupta, Ahmedabad vs. ITO, Ward-3(3)(5), Ahmedabad

ITA 2219/AHD/2018[2005-06]Status: DisposedITAT Ahmedabad09 Nov 2022AY 2005-06

Bench: Ms. Suchitra Kamble&

For Appellant: Shri Ravindra, Sr. D.RFor Respondent: Date of Hearing
Section 132Section 139(1)Section 143(3)Section 153ASection 271Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, AHMEDABAD BEFORE MS. SUCHITRA KAMBLE, JUDICIAL MEMBER& I.T.A. No.2219/Ahd/2018 (Assessment Year: 2005-06) Smt. Sarita S. Gupta Vs. ITO C-701, Dhananjay Tower, Ward-3(3)(5), Satellite, Ahmedabad-380015 Ahmedabad [PAN No.ACVPG1722G] (Appellant) .. (Respondent) I.T.A. Nos. 215 to 218/Ahd/2019 (Assessment Years: 2008-09 to 2011-12) Smt. Sarita S. Gupta Vs. ITO C-701, Dhananjay Tower, Ward-3(3)(5), Satellite, Ahmedabad-380015 Ahmedabad [PAN No.ACVPG1722G] (Appellant) .. (Respondent) Shri Ravish Bhatt, C.A. Appellant by : Shri Ravindra, Sr. D.R. Respondent by: Date o…

S.Gopi, Dharmapuri vs. ACIT Central Circle, Salem

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

ITA 468/CHNY/2019[2013-14]Status: DisposedITAT Chennai02 Nov 2022AY 2013-14

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./Ita No.: 468/Chny/2019 िनधा"रण वष" / Assessment Year: 2013-14 Shri. S. Gopi, Acit, Prop: S.S. Jewellery, V. Central Circle, 38/118, Duraisamy Naidu Street, Salem. Dharmapuri – 636 701. [Pan:Acdpg-9303-M] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri. T.S. Lakshmi Venkatraman, Fca ""यथ" क" ओर से/Respondent By : Shri. P. Sajit Kumar, Jcit सुनवाई क" तार"ख/Date Of Hearing : 20.10.2022 घोषणा क" तार"ख/Date Of Pronouncement : 02.11.2022 आदेश /O R D E R Per G. Manjunatha:

For Appellant: Shri. T.S. Lakshmi Venkatraman, FCAFor Respondent: Shri. P. Sajit Kumar, JCIT
Section 132ASection 153ASection 271ASection 69A

…आयकर अपीलीय अिधकरण, ‘सी’ "यायपीठ, चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI "ी वी दुगा" राव,"या"यक सद"य एवं "ी जी. मंजुनाथ, लेखा सद"य के सम" BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI G. MANJUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.: 468/Chny/2019 िनधा"रण वष" / Assessment Year: 2013-14 Shri. S. Gopi, ACIT, Prop: S.S. Jewellery, v. Central Circle, 38/118, Duraisamy Naidu Street, Salem. Dharmapuri – 636 701. [PAN:ACDPG-9303-M] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant by : Shri. T.S. Lakshmi Venkatraman, FCA ""यथ" क" ओर से/Respondent by : Shri. P. Sajit Ku…

Legend Realtors Private Limited, New Delhi vs. ITO Ward - 15(2), New Delhi

Appeal of the assessee is allowed

ITA 36/DEL/2021[2009-10]Status: HeardITAT Delhi31 Oct 2022AY 2009-10

Bench: Shri Narendra Kumar Billaiya & Shri Kul Bharat[Assessment Year: 2009-10

Section 142Section 148Section 271Section 271(1)(c)Section 274

…1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “E”: NEW DELHI BEFORE SHRI NARENDRA KUMAR BILLAIYA, ACCOUNTANT MEMBER AND SHRI KUL BHARAT, JUDICIAL MEMBER [Assessment Year: 2009-10 Legend Realtors Pvt. Ltd., Vs Income-tax Officer, A-185, Suraj Mal Vihar, Ward-15(2), New Delhi. New Delhi-110092. PAN- AAACL3616J APPELLANT RESPONDENT Appellant by Sh. Abhinay Gupta, CA Respondent by Sh. Jeetender Chand, Sr. DR Date of hearing 31.10.2022 Date of pronouncement 31.10.2022 O R D E R PER KUL BHARAT, JM: This appeal, by the assessee, is directed against the order of the learned Commissioner of Income-tax (Appeals)-…

The ACIT, Central Circle-2(1), Ahmedabad vs. M/S. Dineshchandra R Agrawal Infracon Pvt. Ltd., Ahmedabad

In the result, the appeal of the Revenue is dismissed

ITA 85/AHD/2021[2013-14]Status: DisposedITAT Ahmedabad21 Oct 2022AY 2013-14

Bench: Ms. Suchitra Kamble & Shri Waseem Ahmedआयकरअपीलसं./Ita No. 85/Ahd/2021 िनधा"रणवष"/Asstt. Year: 2013-14

For Appellant: Shri S. L. Poddar, A.RFor Respondent: Shri Alok Kumar, CIT.D.R
Section 132Section 132(4)Section 139(1)Section 153Section 153ASection 271(1)(c)

…ng Factory, Karnataka [359 ITR 565]  Suvaprasanna Bhattacharya Vs. ACIT (ITAT, Kolkata)  SanghviSavla Commodity Brokers Pvt. Ltd. Vs. ACIT, Circle in ITA No.l746/MUM/2011 dated 22/12/2015 (ITAT, Mumbai) A.Y. 2013-14 6  CIT Vs. SSA's Emerald Meadows [2016] 73 Taxmann.com 248 (SC)  CIT - 11 Vs. Shri Samson Perinchery in ITA No. 154 of 2014 Honourable Bombay High Court 5.14 It has also been noticed that In the assessment order the AO has assessed the total income at Rs.61,31,37,861/- which consists of the returned income of Rs.33,59,86,450/- (inclusive of surrender of Rs.11,87,02,925/-) and additions of Rs.27,7…

S.M.Enterprisers, Keonjhar vs. DCIT, Circle-2(1), Bhubaneswar

In the result, all appeals of the assessee are allowed

ITA 234/CTK/2020[2009-10]Status: DisposedITAT Cuttack20 Oct 2022AY 2009-10

Bench: Shri George Mathan & Shri Arun Khodpiaआयकर अऩीऱ सं/Ita Nos.199, 200, 201 & 202, 233 & 234/Ctk/2020 (ननधाारण वषा / Assessment Years :2004-2005 To 2009-2010) S.M.Enterprises, Vs Dcit, Circle-2(1), Bhubaneswar At : Balda, Po : Joda, Keonjhar-758034 Bhubaneswar-751013 Pan No. : Aatfs 6804 M (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. ननधााररती की ओर से /Assessee By : Shri Sunil Mishra, Advocate राजस्व की ओर से /Revenue By : Shri M.K.Gautam, Cit-Dr सुनवाई की तारीख / Date Of Hearing : 20/10/2022 घोषणा की तारीख/Date Of Pronouncement : 20/10/2022 आदेश / O R D E R Per Bench : These Are The Appeals Filed By The Assessee Against The Separate Orders Of The Ld.Cit(A)-1, Bhubaneswar Passed In I.T.Appeal Nos.0105- 0108/15-16, Dated 01.09.2020 & In I.T.Appeal Nos.0109 & 0110/15-16, Dated 22.09.2020 For The Assessment Years 2004-2005 To 2009-2010. 2. It Was Submitted By The Ld. Ar That The Assessee Had Originally Filed Its Return Of Income Declaring Its Income From Extraction Of Iron Ore As A Contractor In The Mines Of Serajuddin & Co. There Was A Search In The Premises Of The Serajuddin & Co. On 28.05.2008. Consequent Survey Had Been Done On The Assessee On 09.07.2008. Admittedly, Books Of Account Of The Assessee Had Not Been Found. There Was A Search On The 2

For Appellant: Shri Sunil Mishra, AdvocateFor Respondent: Shri M.K.Gautam, CIT-DR
Section 271(1)(c)

…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 Nos.199, 200, 201 & 202, 233 & 234/CTK/2020 (ननधाारण वषा / Assessment Years :2004-2005 to 2009-2010) S.M.Enterprises, Vs DCIT, Circle-2(1), Bhubaneswar At : Balda, PO : Joda, Keonjhar-758034 Bhubaneswar-751013 PAN No. : AATFS 6804 M (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. ननधााररती की ओर से /Assessee by : Shri Sunil Mishra, Advocate राजस्व…