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.

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 248)

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

In the result, all appeals of the assessee are allowed

ITA 233/CTK/2020[2008-09]Status: DisposedITAT Cuttack20 Oct 2022AY 2008-09

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…

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

In the result, all appeals of the assessee are allowed

ITA 202/CTK/2020[2007-08]Status: DisposedITAT Cuttack20 Oct 2022AY 2007-08

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…

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

In the result, all appeals of the assessee are allowed

ITA 201/CTK/2020[2006-07]Status: DisposedITAT Cuttack20 Oct 2022AY 2006-07

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…

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

In the result, all appeals of the assessee are allowed

ITA 200/CTK/2020[2005-06]Status: DisposedITAT Cuttack20 Oct 2022AY 2005-06

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…

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

In the result, all appeals of the assessee are allowed

ITA 199/CTK/2020[2004-05]Status: DisposedITAT Cuttack20 Oct 2022AY 2004-05

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…

Max Life Insurance Company Ltd., Gurgaon vs. ACIT, Circle- 1, Ltu, New Delhi

In the result, the appeal of the assessee is allowed

ITA 1138/DEL/2019[2010-11]Status: DisposedITAT Delhi18 Oct 2022AY 2010-11

Bench: Shri N.K.Billaiya & Shri Kul Bharat[Assessment Year : 2010-11] Max Life Insurance Company Ltd., Vs Acit, Plot No.90A, Sector-18, Udyog Vihar, Circle-1, Ltu, Gurgaon, Haryana-122018. New Delhi. Pan-Aaccm3201E Appellant Respondent Appellant By Shri Himanshu Sinha, Adv. & Shri Bhuvan Dhoopar, Adv. Respondent By Shri Jeetender Chand, Sr.Dr Date Of Hearing 18.10.2022 Date Of Pronouncement 18.10.2022 Order Per Kul Bharat, Jm : The Present Appeal Filed By The Assessee Is Directed Against The Order Of Ld. Cit(A)-22, New Delhi, Dated 29.11.2018 For The Assessment Year 2010-11. The Assessee Has Raised Following Grounds Of Appeal:- 1. “That On The Facts & Circumstances Of The Case & In Law, The Ld. Cit(A) Erred In Upholding Penalty Levied By The Ao Under Section 271(1)(C) Of The Act Without Considering The Material Available On Record. 2. That On The Facts & Circumstances Of The Case & In Law, The Ld. Cit(A)/Ao Has Failed To Appreciate That The Penalty Proceedings Are Separate & Distinct From Assessment Proceedings & Mere Disallowance Of A Claim Made By The Appellant Does Not Automatically Lead To Imposition Of Penalty Under Section 271(1)(C). 3. That On The Facts & Circumstances Of The Case & In Law, The Ld. Cit(A)/Ao Has Failed To Appreciate That The Issue Involved In Appellant’S Case Is Purely A Legal Issue To Be Decided On Interpretation Of The Provisions Of The Act & Merely Because Ld. Ao Adopts A View

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

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “E” BENCH: NEW DELHI BEFORE SHRI N.K.BILLAIYA, ACCOUNTANT MEMBER & SHRI KUL BHARAT, JUDICIAL MEMBER [Assessment Year : 2010-11] Max Life Insurance Company Ltd., vs ACIT, Plot No.90A, Sector-18, Udyog Vihar, Circle-1, LTU, Gurgaon, Haryana-122018. New Delhi. PAN-AACCM3201E APPELLANT RESPONDENT Appellant by Shri Himanshu Sinha, Adv. & Shri Bhuvan Dhoopar, Adv. Respondent by Shri Jeetender Chand, Sr.DR Date of Hearing 18.10.2022 Date of Pronouncement 18.10.2022 ORDER PER KUL BHARAT, JM : The present appeal filed by the assessee is directed against the order of Ld. CIT(A)-22…

M/S Orthononva Hospital, Jalandhar vs. Assistant Commissioner of Income Tax Circle-1, Jalandhar

In the result, the appeal bearing ITA No

ITA 65/ASR/2021[2006-07]Status: HeardITAT Amritsar30 Sept 2022AY 2006-07

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

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

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR. BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER AND SH. ANIKESH BANERJEE, JUDICIAL MEMBER I.T.A. No.65/Asr/2021 Assessment Year: 2006-07 M/s Orthonova Hospital Vs. ITO, National Faceless Nakodar Road, Near Nari Appeal Centre (NFAC), Niketan, Jalandhar. Delhi. [PAN: AAAFO7491B] (Respondent) (Appellant) Appellant by None.(Written Submission) Respondent by Ms. Amanpreet Kaur, Sr.DR Date of Hearing 27.09.2022 Date of Pronouncement 30.09.2022 ORDER Per:Anikesh Banerjee, JM: The instant appeal of the assessee is directed against the order of the ld. Comm…

Raigarh Nagrik Sahkari Bank Maryadit, Raigarh(Cg) vs. Income Tax Officer-1, Raigarh, Raigarh(Cg)

In the result, the appeal of the assessee in ITA

ITA 118/BIL/2017[2010-11]Status: DisposedITAT Raipur23 Sept 2022AY 2010-11

Bench: Shri Ravish Sood & Shri Arun Khodpia

For Appellant: Shri S.R. Rao, AdvocateFor Respondent: Shri G.N Singh, DR

Section 143(2)Section 143(3)Section 147Section 148Section 271(1)(C)Section 271(1)(c)Section 274Section 36(1)(viii)

…specific charge of default hence the penalty order is bad in law and void ab initio. 2. In the facts and circumstances of the case and in law, the impugned order is illegal and unsustainable as per law laid down in the case of CIT V/ s SSA's Emerald Meadows (73 Taxmann.com 248 SLP dismissed on 05/ 08/2016). As the assessee by raising the aforesaid additional grounds of appeal sought our indulgence for adjudicating a legal issue which requires looking for facts beyond those available on record, therefore, we admit the same. 3. Succinctly stated, the case of the assessee which is a non- scheduled bank was reopene…

Raigarh Nagrik Sahkari Bank Maryadit, Raigarh(Cg) vs. Income Tax Officer-1, Raigarh, Raigarh(Cg)

In the result, the appeal of the assessee in ITA

ITA 116/BIL/2017[2008-09]Status: DisposedITAT Raipur23 Sept 2022AY 2008-09

Bench: Shri Ravish Sood & Shri Arun Khodpia

For Appellant: Shri S.R. Rao, AdvocateFor Respondent: Shri G.N Singh, DR

Section 143(2)Section 143(3)Section 147Section 148Section 271(1)(C)Section 271(1)(c)Section 274Section 36(1)(viii)

…specific charge of default hence the penalty order is bad in law and void ab initio. 2. In the facts and circumstances of the case and in law, the impugned order is illegal and unsustainable as per law laid down in the case of CIT V/ s SSA's Emerald Meadows (73 Taxmann.com 248 SLP dismissed on 05/ 08/2016). As the assessee by raising the aforesaid additional grounds of appeal sought our indulgence for adjudicating a legal issue which requires looking for facts beyond those available on record, therefore, we admit the same. 3. Succinctly stated, the case of the assessee which is a non- scheduled bank was reopene…

International Amusement Ltd., New Delhi vs. DCIT, Central Circle- 2, New Delhi

In the result, the appeal of the assessee stands allowed

ITA 6672/DEL/2019[2010-11]Status: DisposedITAT Delhi19 Sept 2022AY 2010-11

Bench: The Ld. Cit (A), Assessee Took The Ground That Assumption Of Jurisdiction

For Appellant: NoneFor Respondent: Ms. Anjula Jain, CIT DR

Section 271Section 271(1)(c)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘C’ : NEW DELHI) SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER and SHRI ANUBHAV SHARMA, JUDICIAL MEMBER ITA No.6672/Del./2019 (ASSESSMENT YEAR : 2010-11) International Amusement Ltd., vs. DCIT, Central Circle 2, Sector 10, Metro Walk, New Delhi. Near Rithala Metro Station, New Delhi – 110 085. (PAN : AAACI0169F) (APPELLANT) (RESPONDENT) ASSESSEE BY : None REVENUE BY : Ms. Anjula Jain, CIT DR Date of Hearing : 14.09.2022 Date of Order : 19.09.2022 ORDER PER SHAMIM YAHYA, ACCOUNTANT MEMBER : This appeal by the assessee is directed against the order of the ld. CIT (A…

Jitendrakumar Bhailal Dodiya, Savarkundla vs. The Income Tax Officer, Ward-2(4), Amreli

In the result, appeal of the assessee is allowed

ITA 45/RJT/2019[2009-10]Status: DisposedITAT Rajkot14 Sept 2022AY 2009-10

Bench: Ms. Suchitra Kamble & Shri Waseem Ahmedassessment Year: 2009-10

For Appellant: Written SubmissionFor Respondent: Shri B.D. Gupta, DR

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

…ITA No.45/RJT/2019 Assessment Year: 2009-10 Page 1 of 5 IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT (Conducted through E-Court at Ahmedabad) BEFORE Ms. SUCHITRA KAMBLE, JUDICIAL MEMBER AND SHRI WASEEM AHMED, ACCOUNTANT MEMBER Assessment Year: 2009-10 Jitendrakumar Bhailalbhai Dodiya, vs. Income Tax Officer, C/o. D.R. Adhia, Ward – 2(4), Amreli. “Om Shri Padamlaya”, Trikamraiji Haweli, 16, Jagnath Plot, Dr. Yaganik Road, Opp. Imperial Hotel, Rajkot - 360 001. [PAN – ACFPD 1016 L] (Appellant) (Respondent) Appellant by : Written Submission Respondent by : Shri B.D. Gupta, DR Date of hearing : 04.…

M/S. Anukul Construction Co., Rajkot-Gujarat vs. The ITO, Ward-1(2)(5), Rajkot-Gujarat

In the result, appeal filed by the assessee is allowed

ITA 44/RJT/2019[2009-10]Status: DisposedITAT Rajkot14 Sept 2022AY 2009-10

Bench: Ms. Suchitra Kamble & Shri Waseem Ahmedassessment Year: 2009-10

For Appellant: Written SubmissionFor Respondent: Shri B.D. Gupta, DR

Section 271(1)(c)

…ITA No.44/RJT/2019 Assessment Year: 2009-10 Page 1 of 5 IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT (Conducted through E-Court at Ahmedabad) BEFORE Ms. SUCHITRA KAMBLE, JUDICIAL MEMBER AND SHRI WASEEM AHMED, ACCOUNTANT MEMBER Assessment Year: 2009-10 M/s. Anukul Construction Co., vs. Income Tax Officer, C/o. D.R. Adhia, Ward – 1(2)(5), Rajkot. “Om Shri Padamlaya”, Trikamraiji Haweli, 16, Jagnath Plot, Dr. Yaganik Road, Opp. Imperial Hotel, Rajkot - 360 001. [PAN – AAKFA 2385 E] (Appellant) (Respondent) Appellant by : Written Submission Respondent by : Shri B.D. Gupta, DR Date of hearing : 04.0…

N S Papers Ltd., Muzaffarnagar vs. DCIT, Circle- 2, Muzaffarnagar

In the result, appeal of the assessee is allowed

ITA 7055/DEL/2018[2011-12]Status: DisposedITAT Delhi12 Sept 2022AY 2011-12

Bench: Sh. Anil Chaturvedi & Sh. Challa Nagendra Prasadm/S. N. S. Papers Ltd., Vs. Dcit 8Th K. M. Stone, Jansath Circle – 2 Road, Muzaffar Nagar Muzaffar Nagar Pan No. Aaacr 7902 B (Appellant) (Respondent) Assessee By --None-- Revenue By Shri Jitender Chand, Sr. D.R. Date Of Hearing: 01.09.2022 Date Of Pronouncement: 12.09.2022 Order Per Anil Chaturvedi, Am:

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

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’, NEW DELHI BEFORE SH. ANIL CHATURVEDI, ACCOUNTANT MEMBER AND SH. CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER M/s. N. S. Papers Ltd., Vs. DCIT 8th K. M. Stone, Jansath Circle – 2 Road, Muzaffar Nagar Muzaffar Nagar PAN No. AAACR 7902 B (APPELLANT) (RESPONDENT) Assessee by --None-- Revenue by Shri Jitender Chand, Sr. D.R. Date of hearing: 01.09.2022 Date of Pronouncement: 12.09.2022 ORDER PER ANIL CHATURVEDI, AM: The present appeal filed by assessee is directed against the order dated 21.08.2018 of the Commissioner of Income Tax (Appeals)-Muzaffar Nagar relating to…

ACIT Central Circle 14, New Delhi vs. Bhudeva Estates Pvt. Ltd., New Delhi

ITA 1403/DEL/2020[2008-09]Status: DisposedITAT Delhi06 Sept 2022AY 2008-09

Bench: Sh. N. K. Billaiya & Sh. Anubhav Sharmaita No.1403/Del/2020, A.Y. 2008-09 Acit, Vs. M/S. Bhudeva Estate Pvt. Ltd. Central Circle-14, Flat No. 4, R.R.Apartments, 3-4 New Delhi Mangla Puri, Mehrauli, New Delhi - 110030 (Appellant) (Respondent)

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

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘A’ : NEW DELHI) BEFORE SH. N. K. BILLAIYA, ACCOUNTANT MEMBER AND SH. ANUBHAV SHARMA, JUDICIAL MEMBER ITA No.1403/Del/2020, A.Y. 2008-09 ACIT, Vs. M/s. Bhudeva Estate Pvt. Ltd. Central Circle-14, Flat No. 4, R.R.Apartments, 3-4 New Delhi Mangla Puri, Mehrauli, New Delhi - 110030 (APPELLANT) (RESPONDENT) Assessee by Sh. Lalit Mohan, CA Revenue by Shri R.K.Gupta, CIT DR Date of hearing: 01.09.2022 6th .09.2022 Date of Pronouncement: ORDER PER ANUBHAV SHARMA, JM: The appeal has been filed by the Revenue against order dated 30.01.2020 in appeal no. 10143/19…

Gautam Chadha L/H Mrs. Ratna Chadha, New Delhi vs. ACIT, Circle- 28(1), New Delhi

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

ITA 6910/DEL/2018[2009-10]Status: DisposedITAT Delhi31 Aug 2022AY 2009-10

Bench: Narender Kumar Choudhry & Dr. Brr Kumar

Section 14ASection 250(6)Section 271(1)(c)Section 274Section 37(1)Section 4Section 40A

…1 GautamChadha L/H RatnaChadha Vs. ACIT IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “C”: NEW DELHI BEFORE NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER AND DR. BRR KUMAR, ACCOUNTANT MEMBER ITA No. 6910 /DEL/2018 Asstt. Yr: _2009-10 GautamChadha Vs ACIT, Circle-28(1), L/H Mrs. RatnaChadha New Delhi. 505, Salcon Aurum, 4, JasolaDistt. Centre, New Delhi-110025 PAN- AADPC5798A APPELLANT RESPONDENT Appellant by ShriAshwani Kumar, Ld. CA & ShriPancham Sethi, Ld. CA Shri Ravi Kant Choudhary Ld. Sr. DR Respondent by Date of hearing 31.08.2022 Date of pronouncement 31.08.2022 O R D E R PER N.K. CHOUDHRY, JM: This…

Mahesh Kumar Agrawal, Jaipur vs. ACIT Circle 7 Jaipur, Jaipur

In the result, the appeal of the assessee is allowed

ITA 194/JPR/2021[2012-13]Status: DisposedITAT Jaipur29 Aug 2022AY 2012-13

For Appellant: Shri Manish Agarwal (C.A.)For Respondent: Shri A.S. Nehara (Addl.CIT) a

Section 139(1)Section 147Section 148Section 271(1)(c)Section 274

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR MkWa- ,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. 194/JP/2021 fu/kZkj.k o"kZ@Assessment Years : 2012-13 ACIT, cuke Mahesh Kumar Agrawal 23/82 Jamuna Kunj, Swaran Path, Vs. Circle-7, Jaipur. Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAUPA 8214 E vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri Manish Agarwal (C.A.) jktLo dh vksj ls@ Revenue…

Chiranjeev Kumar Vinayak, New Delhi vs. ITO, Ward-47(5), New Delhi

In the result, assessee’s appeal is dismissed

ITA 6644/DEL/2019[2014-15]Status: DisposedITAT Delhi24 Aug 2022AY 2014-15

Bench: Shri Kul Bharat

Section 143(3)Section 271Section 271(1)Section 271(1)(c)Section 274Section 292BSection 68Section 69C

…1 Chiranjeev Kumar Vinayak Vs. ITo IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “SMC”: NEW DELHI BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER ITA No. _6644/DEL/2019 [Assessment Year: 2014-15 Chiranjeev Kumar Vinayak, Vs Income-tax Officer, House no. 75, 2nd Floor, Vigyan Lok, Ward-47(5), New Delhi East Delhi-110092 PAN- AASPK2315C APPELLANT RESPONDENT Appellant by None Respondent by Sh. Om Parkash, Sr. DR Date of hearing 17.08.2022 Date of pronouncement 24.08.2022 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)-16,…

George Kutty, New Delhi vs. DCIT, Circle-13(1), New Delhi

In the result, the appeal of the assessee is allowed

ITA 3788/DEL/2019[2010-11]Status: DisposedITAT Delhi24 Aug 2022AY 2010-11

Bench: Shri Kul Bharat[Assessment Year : 2010-11] George Kutty, Vs Dcit, C/O-M/S. Oasis Tours India (P.) Circle-13(1), Ltd., C-40, Middle Circle, Dwarka New Delhi. Sadan, Connaught Place, New Delhi-110001. Pan-Aajpk4005H Appellant Respondent Appellant By Shri Manish Malik, Adv. Respondent By Shri Om Parkash, Sr.Dr Date Of Hearing 11.08.2022 Date Of Pronouncement 24.08.2022

Section 143(3)Section 271Section 271(1)(c)Section 274Section 276CSection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “SMC” BENCH: NEW DELHI BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER [Assessment Year : 2010-11] George Kutty, vs DCIT, C/o-M/s. Oasis Tours India (P.) Circle-13(1), Ltd., C-40, Middle Circle, Dwarka New Delhi. Sadan, Connaught Place, New Delhi-110001. PAN-AAJPK4005H APPELLANT RESPONDENT Appellant by Shri Manish Malik, Adv. Respondent by Shri Om Parkash, Sr.DR Date of Hearing 11.08.2022 Date of Pronouncement 24.08.2022 ORDER PER KUL BHARAT, JM : The present appeal filed by the assessee for the assessment year 2010- 11 is directed against the order of Ld. CIT(A)-7, New Delhi…

Sri B.V. Sreenivasa Reddy, Bellary vs. The Deputy Commissioner of Income Tax, Central Circle-1(3), Bangalore

In the result, the appeal filed by assessee stands allowed

ITA 372/BANG/2022[2012-13]Status: DisposedITAT Bangalore16 Aug 2022AY 2012-13

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year : 2012-13 Shri B.V. Sreenivasa Reddy, The Deputy Srinagar Colony, Commissioner Of Near Arunodhaya Income Tax, Hospital, Central Circle – 1[3], Siriguppa Road, Bangalore. Vs. Bellary. Pan: Afbpr9736C Appellant Respondent Assessee By : Ms. Sunaina Bhatia, Advocate : Shri Venudhar Godesi, Jcit Revenue By Dr Date Of Hearing : 19-07-2022 Date Of Pronouncement : 16-08-2022 Order Per Beena Pillaipresent Appeal Is Filed By Assessee Against Order Dated 19/01/2022 Passed By The Ld.Cit(A)-11, Bangalore For A.Y. 2012-13 On Following Grounds Of Appeal: “1. The Orders Of The Authorities Below In So Far As Levying Penalty U/S 271[1][C] Of The Act Against The Appellant Are Opposed To Law, Equity, Weight Of Evidence, Probabilities, Facts & Circumstances Of The Case. 2. The Order Of Penalty Passed U/S 271[1][C] Of The Act Is Bad In Law As The Notice Issued Under Section 274 Rws 271 Of The Act Is Not Discernable Whether The Penalty Proceedings Are Initiated For Furnishing Of Inaccurate Particulars Of Income Or Concealment Of Income Under The Facts & In The Circumstances Of The Appellant'S Case.

For Appellant: Ms. Sunaina Bhatia, Advocate

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

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment Year : 2012-13 Shri B.V. Sreenivasa Reddy, The Deputy Srinagar Colony, Commissioner of Near Arunodhaya Income Tax, Hospital, Central Circle – 1[3], Siriguppa Road, Bangalore. Vs. Bellary. PAN: AFBPR9736C APPELLANT RESPONDENT Assessee by : Ms. Sunaina Bhatia, Advocate : Shri Venudhar Godesi, JCIT Revenue by DR Date of Hearing : 19-07-2022 Date of Pronouncement : 16-08-2022 ORDER PER BEENA PILLAI, JUDICIAL MEMBER Present appeal is filed by assessee against order…

DCIT Circle-15 (3)(2), Mumbai vs. M/S Sphynx Agro Pvt Ltd., Mumbai

ITA 6632/MUM/2019[2015-16]Status: DisposedITAT Mumbai04 Aug 2022AY 2015-16

Bench: Shri Kuldip Singh & Shri Gagan Goyalassessment Year: 2015-16

For Appellant: Shri Satyaprakash Singh, A.RFor Respondent: Shri Tejinder Pal Singh, D.R

Section 143(3)Section 271Section 271(1)(c)Section 27i

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “H”, MUMBAI BEFORE SHRI KULDIP SINGH, JUDICIAL MEMBER AND SHRI GAGAN GOYAL, ACCOUNTANT MEMBER Assessment Year: 2015-16 Dy. CIT, M/s. Sphynx Agro Pvt. Circle-15(3)(2), Ltd., Room No.451, 522, The Great Eastern 4th Floor, Vs. Galleria, Aayakar Bhavan, Sector -4, M.K. Road, Nerul West, Mumbai - 400020 Mumbai – 400 706 PAN: AANCS6863K (Appellant) (Respondent) CO No.32/M/2022 (Arising out of ITA No. 6632/M/2019) Assessment Year: 2015-16 M/s. Sphynx Agro Pvt. Dy. CIT, Ltd., Circle-15(3)(2), 522, The Great Eastern Room No.451, 4th Floor, Galleria, Vs. Sector -4, Aaya…

CIT v. SSA’s Emerald Meadows

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Judgments citing CIT v. SSA’s Emerald Meadows

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

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

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

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

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

Max Life Insurance Company Ltd., Gurgaon vs. ACIT, Circle- 1, Ltu, New Delhi

M/S Orthononva Hospital, Jalandhar vs. Assistant Commissioner of Income Tax Circle-1, Jalandhar

Raigarh Nagrik Sahkari Bank Maryadit, Raigarh(Cg) vs. Income Tax Officer-1, Raigarh, Raigarh(Cg)

Raigarh Nagrik Sahkari Bank Maryadit, Raigarh(Cg) vs. Income Tax Officer-1, Raigarh, Raigarh(Cg)

International Amusement Ltd., New Delhi vs. DCIT, Central Circle- 2, New Delhi

Jitendrakumar Bhailal Dodiya, Savarkundla vs. The Income Tax Officer, Ward-2(4), Amreli

M/S. Anukul Construction Co., Rajkot-Gujarat vs. The ITO, Ward-1(2)(5), Rajkot-Gujarat

N S Papers Ltd., Muzaffarnagar vs. DCIT, Circle- 2, Muzaffarnagar

ACIT Central Circle 14, New Delhi vs. Bhudeva Estates Pvt. Ltd., New Delhi

Gautam Chadha L/H Mrs. Ratna Chadha, New Delhi vs. ACIT, Circle- 28(1), New Delhi

Mahesh Kumar Agrawal, Jaipur vs. ACIT Circle 7 Jaipur, Jaipur

Chiranjeev Kumar Vinayak, New Delhi vs. ITO, Ward-47(5), New Delhi

George Kutty, New Delhi vs. DCIT, Circle-13(1), New Delhi

Sri B.V. Sreenivasa Reddy, Bellary vs. The Deputy Commissioner of Income Tax, Central Circle-1(3), Bangalore

DCIT Circle-15 (3)(2), Mumbai vs. M/S Sphynx Agro Pvt Ltd., Mumbai