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

Malook Nagar, New Delhi vs. ACIT Central Circle-15, New Delhi

In the result, the appeals of the assessee are allowed

ITA 5822/DEL/2019[2009-10]Status: DisposedITAT Delhi13 May 2022AY 2009-10

Bench: Sh. A.D. Jaindr. B. R. R. Kumarita No. 5821/Del/2019 : Asstt. Year: 2008-09 Ita No. 5822/Del/2019 : Asstt. Year: 2009-10 Ita No. 5823/Del/2019 : Asstt. Year: 2010-11 Ita No. 5824/Del/2019 : Asstt. Year: 2011-12 Malook Nagar, Vs Acit, D-3/10, Paschimi Marg, Central Circle-15, Vasant Vihar, New Delhi New Delhi-110057 (Appellant) (Respondent) Pan No. Adkpn2266L Assessee By : Sh. Akshat Jain, Ca & Sh. Rajat Jain, Ca Revenue By : Sh. Bhavnesh Kulsheshtha, Cit Dr Date Of Hearing: 12.05.2022 Date Of Pronouncement: 13.05.2022

For Appellant: Sh. Akshat Jain, CA &For Respondent: Sh. Bhavnesh Kulsheshtha, CIT DR

Section 132Section 271Section 271(1)(c)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’, NEW DELHI Before Sh. A.D. Jain, Vice President Dr. B. R. R. Kumar, Accountant Member ITA No. 5821/Del/2019 : Asstt. Year: 2008-09 ITA No. 5822/Del/2019 : Asstt. Year: 2009-10 ITA No. 5823/Del/2019 : Asstt. Year: 2010-11 ITA No. 5824/Del/2019 : Asstt. Year: 2011-12 Malook Nagar, Vs ACIT, D-3/10, Paschimi Marg, Central Circle-15, Vasant Vihar, New Delhi New Delhi-110057 (APPELLANT) (RESPONDENT) PAN No. ADKPN2266L Assessee by : Sh. Akshat Jain, CA & Sh. Rajat Jain, CA Revenue by : Sh. Bhavnesh Kulsheshtha, CIT DR Date of Hearing: 12.05.2022 Date of Pronounc…

Malook Nagar, New Delhi vs. ACIT Central Circle-15, New Delhi

In the result, the appeals of the assessee are allowed

ITA 5821/DEL/2019[2008-09]Status: DisposedITAT Delhi13 May 2022AY 2008-09

For Appellant: Sh. Akshat Jain, CA &For Respondent: Sh. Bhavnesh Kulsheshtha, CIT DR

Section 132Section 271Section 271(1)(c)Section 274

M/S Bengal Bonded Warehouse Ltd., Kolkata vs. ACIT, Cir. 4(2), Kolkata

In the result, the appeal of the assessee is allowed

ITA 565/KOL/2021[2012-13]Status: DisposedITAT Kolkata11 May 2022AY 2012-13

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

Section 271(1)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH: KOLKATA [Before Shri Rajesh Kumar, Accountant Member & Shri Sonjoy Sarma, Judicial Member] I.T.A. No. 565/Kol/2021 Assessment Year : 2012-13 M/s Bengal Bonded Warehouse Vs. ACIT, Circle-4(2), Kolkata Ltd. (PAN: AABCT 2774 L) Appellant Respondent Date of Hearing 04.05.2022 Date of Pronouncement 11.05.2022 For the Appellant Shri S.K. Tulsiyan, Advocate Smt. Puja Somani For the Respondent Smt. Ranu Biswas, Addl. CITDR ORDER Per Shri Rajesh Kumar, AM: This is an appeal preferred by the assessee against the order of the Commissioner of Income Tax(Appeals)-NFAC-De…

The Prajatantra Prachar Samity, Cuttack vs. ACIT, Circle-2(1), Cuttack

In the result, appeals filed by the assessee stand allowed

ITA 80/CTK/2009[1993-94]Status: DisposedITAT Cuttack09 May 2022AY 1993-94

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpia

For Appellant: Shri S.K.Hota/Shri S.K,.AgarqwalFor Respondent: Shri S.C.Mohanty

Section 27

…IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK BEFORE BEFORE S/SHRI GEORGE MATHAN, JUDICIAL JUDICIAL MEMBER AND ARUN KHODPIA, ACCOUNTANT MEMBER AND ARUN KHODPIA, ACCOUNTANT MEMBER AND ARUN KHODPIA, ACCOUNTANT MEMBER ITA Nos.78 to 80 /CTK/2009 /CTK/2009 Assessment Year Assessment Years :1985-86, 1989-90 & 1993 90 & 1993-94 The Prajatantra Prachar Samity, The Prajatantra Prachar Samity, Vs. DCIT, Circle DCIT, Circle-2(1), Beharibag, Beharibag, Chandini Chandini Chowk, Chowk, Cuttack Cuttack PAN/GIR No. No.AAATP 2215 Q (Appell…

The Prajatantra Prachar Samity, Cuttack vs. ACIT, Circle-2(1), Cuttack

In the result, appeals filed by the assessee stand allowed

ITA 79/CTK/2009[1989-90]Status: DisposedITAT Cuttack09 May 2022AY 1989-90

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpia

For Appellant: Shri S.K.Hota/Shri S.K,.AgarqwalFor Respondent: Shri S.C.Mohanty

Section 27

The Prajatantra Prachar Samity, Cuttack vs. ACIT, Circle-2(1), Cuttack

In the result, appeals filed by the assessee stand allowed

ITA 78/CTK/2009[1985-86]Status: DisposedITAT Cuttack09 May 2022AY 1985-86

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpia

For Appellant: Shri S.K.Hota/Shri S.K,.AgarqwalFor Respondent: Shri S.C.Mohanty

Section 27

Kemia Industries Limited, Chennai vs. ITO, Chennai

The appeal stands allowed in terms of our above order

ITA 1276/CHNY/2017[2012-13]Status: DisposedITAT Chennai04 May 2022AY 2012-13

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Anikesh Banerjee, Jm

For Appellant: Shri G. Baskar (Advocate) – Ld. ARFor Respondent: Shri Guru Bashyam (CIT) – Ld. DR

Section 271(1)(c)

…dicial pronouncements including the decision of Hon’ble Karnataka High Court in CIT V/s SAS’s Emerald Meadows (73 Taxmann.com 241) against which Special Leave Petition (SLP) filed by the department stood dismissed by Hon’ble Supreme Court which is reported as 73 Taxmann.com 248. It was further submitted that the assessee sincerely accepted the view of the AO and filed revised working of capital gains and business income. Nowhere in the assessment order or in the penalty order, Ld. AO found that any documents were concealed or suppressed by the assessee. None of the document was held to be inaccurate. All the docu…

Mbi International Services Pvt. Ltd., New Delhi vs. DCIT, Circle- 6(1), New Delhi

ITA 4661/DEL/2017[2009-10]Status: DisposedITAT Delhi19 Apr 2022AY 2009-10

Bench: Dr. B. R. R. Kumarsh. Yogesh Kumar Usita No. 4661/Del/2017 : Asstt. Year : 2009-10 Mbi International Services Pvt. Ltd., Vs Dcit, 43B, Okhla Industrial Area, Phase- Circle-6(1), Iii, New Delhi-110020 New Delhi (Appellant) (Respondent) Pan No. Aadcm5549G Assessee By : Sh. Tavish Verma, Adv. Revenue By : Sh. Sunil Kumar Rajwanshi, Sr. Dr Date Of Hearing: 19.04.2022 Date Of Pronouncement: 19.04.2022

For Appellant: Sh. Tavish Verma, AdvFor Respondent: Sh. Sunil Kumar Rajwanshi, Sr. DR

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

…IN 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. 4661/Del/2017 : Asstt. Year : 2009-10 MBI International Services Pvt. Ltd., Vs DCIT, 43B, Okhla Industrial Area, Phase- Circle-6(1), III, New Delhi-110020 New Delhi (APPELLANT) (RESPONDENT) PAN No. AADCM5549G Assessee by : Sh. Tavish Verma, Adv. Revenue by : Sh. Sunil Kumar Rajwanshi, Sr. DR Date of Hearing: 19.04.2022 Date of Pronouncement: 19.04.2022 ORDER Per Dr. B. R. R. Kumar, Accountant Member: The present appeal has been filed by the assessee agains…

Suraj Melvin Mascarenhas, Miramar vs. ITO, Ward - 1(1), Panaji

The appeal of the assessee is allowed in terms of our aforesaid observations

ITA 258/PAN/2017[2009-10]Status: DisposedITAT Panaji31 Mar 2022AY 2009-10

Bench: Shri Ravish Sood & Shri Jamlappa D Battullआयकर अपील सं. / Ita No. 258/Pan/2017 "नधा"रण वष" / Assessment Year : 2009-10 Mrs. Suraj Melvin Masacarenhas 33, Lake View Colony, Miramar, Panaji Goa. Pan: Agipm3248G .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer, Ward-1(1), Panaji, Goa ……""यथ" / Respondent Assessee By : None Revenue By : Shri Sourabh Nayak, Sr. Dr

For Appellant: NoneFor Respondent: Shri Sourabh Nayak, Sr. DR

Section 143(1)Section 143(3)Section 147Section 271(1)(c)Section 274Section 69

…आयकर अपील"य अ"धकरण "यायपीठ,पणजी म"। IN THE INCOME TAX APPELLATE TRIBUNAL, PANAJI (Through virtual Court- at Raipur) BEFORE SHRI RAVISH SOOD, JUDICIAL MEMBER AND SHRI JAMLAPPA D BATTULL, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No. 258/PAN/2017 "नधा"रण वष" / Assessment Year : 2009-10 Mrs. Suraj Melvin Masacarenhas 33, Lake View Colony, Miramar, Panaji Goa. PAN: AGIPM3248G .......अपीलाथ" / Appellant बनाम / V/s. The Income Tax Officer, Ward-1(1), Panaji, Goa ……""यथ" / Respondent Assessee by : None Revenue by : Shri Sourabh Nayak, Sr. DR सुनवाई क" तार"ख / Date of Hearing : 21.02.2022 घोषणा क" तार"ख / Date of Pronounce…

M/S Scania Steel and Power Limited, Raigarh(C.G) vs. The Dy. Commissioner of Income Tax 1(1), Bilaspur(Cg)

The appeal of the assessee is allowed in terms of our aforesaid observations

ITA 288/BIL/2016[2010-11]Status: DisposedITAT Raipur30 Mar 2022AY 2010-11

Bench: Shri Ravish Sood & Shri Jamlappa D Battullआयकर अपील सं. / Ita No. 288/Rpr/2016 "नधा"रण वष" / Assessment Year : 2010-11 Scania Steel & Power Limited 22 Kms Mile Stones, Vill. Punjipatra, Gharghoda Road, Raigarh (C.G.) Pan : Aahcs4471R .......अपीलाथ" / Appellant बनाम / V/S. The Deputy Commissioner Of Income Tax-1(1), Bilaspur (C.G.) ……""यथ" / Respondent Assessee By : Shri G.S Agarwal, Ar Revenue By : Shri Gitesh Kumar, Dr सुनवाई क" तार"ख / Date Of Hearing : 07.03.2022 घोषणा क" तार"ख / Date Of Pronouncement : 30.03.2022

For Appellant: Shri G.S Agarwal, ARFor Respondent: Shri Gitesh Kumar, DR

Section 143(1)Section 143(2)Section 143(3)Section 14ASection 271(1)(c)

…आयकर अपील"य अ"धकरण "यायपीठ रायपुर म"। IN THE INCOME TAX APPELLATE TRIBUNAL, RAIPUR BENCH, RAIPUR (Through Virtual Court) BEFORE SHRI RAVISH SOOD, JUDICIAL MEMBER AND SHRI JAMLAPPA D BATTULL, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No. 288/RPR/2016 "नधा"रण वष" / Assessment Year : 2010-11 Scania Steel and Power Limited 22 KMs Mile Stones, Vill. Punjipatra, Gharghoda Road, Raigarh (C.G.) PAN : AAHCS4471R .......अपीलाथ" / Appellant बनाम / V/s. The Deputy Commissioner of Income Tax-1(1), Bilaspur (C.G.) ……""यथ" / Respondent Assessee by : Shri G.S Agarwal, AR Revenue by : Shri Gitesh Kumar, DR सुनवाई क" तार"ख / Date of…

Vibracoustic India Pvt. Ltd., New Delhi vs. Addl.CIT, Special Range-9, New Delhi

In the result appeal filed by the Assessee stands allowed

ITA 7195/DEL/2018[2013-14]Status: DisposedITAT Delhi29 Mar 2022AY 2013-14

Bench: Shri Anil Chaturvedi & Shri N. K. Choudhryvibracoustic India Pvt. Ltd., Vs. Addl. It, Special R-561, Shankar Road, Range-9,New Delhi. New Rajinder Nagar, New Delhi. Pan: Aabcs7623P (Appellant) (Respondent)

For Appellant: ShriK.C. Singhal, AdvFor Respondent: Shri Kumar Pranav, Sr. DR

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

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F”: NEW DELHI BEFORE SHRI ANIL CHATURVEDI, ACCOUNTANT MEMBER AND SHRI N. K. CHOUDHRY, JUDICIAL MEMBER Vibracoustic India Pvt. Ltd., Vs. Addl. IT, Special R-561, Shankar Road, Range-9,New Delhi. New Rajinder Nagar, New Delhi. PAN: AABCS7623P (Appellant) (Respondent) Assessee by: ShriK.C. Singhal, Adv. Revenue by : Shri Kumar Pranav, Sr. DR Date of hearing 17/03/2022 Date of pronouncement 29/03/2022 O R D E R PER N.K. CHOUDHRY, J. M.: The Assessee has preferred the instant appeal against the order dated 20.07.2018 impugned herein passed by the ld. Commissioner of Incom…

Mohan Exports India Pvt. Ltd., New Delhi vs. DCIT, Circle- 5(1), New Delhi

In the result appeal filed by the Assessee stands allowed

ITA 3590/DEL/2019[2001-02]Status: DisposedITAT Delhi24 Mar 2022AY 2001-02

Bench: Shri T.S. Kapoor & Shri N. K. Choudhrymohan Exports India Pvt. Ltd, Vs. Dcit, 8-9, Mohan House, Jamrudpur Circle-5(1), Community Cen Tre, Kailash New Delhi Colony Extension New Delhi - 110048. Pan: Aaacm4168J (Appellant) (Respondent) Assessee By: Shrin. K. Chopra,Ca. Revenue By : Ms. Swetayadav, Sr. Dr Date Of Hearing 24/03/2022 Date Of Pronouncement 24/03/2022

For Appellant: ShriN. K. chopra,CAFor Respondent: Ms. SwetaYadav, Sr. DR

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

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F”: NEW DELHI BEFORE SHRI T.S. KAPOOR, ACCOUNTANT MEMBER AND SHRI N. K. CHOUDHRY, JUDICIAL MEMBER Mohan Exports India Pvt. Ltd, Vs. DCIT, 8-9, Mohan House, Jamrudpur Circle-5(1), Community Cen tre, Kailash New Delhi Colony Extension New Delhi - 110048. PAN: AAACM4168J (Appellant) (Respondent) Assessee by: ShriN. K. chopra,CA. Revenue by : Ms. SwetaYadav, Sr. DR Date of hearing 24/03/2022 Date of pronouncement 24/03/2022 O R D E R PER T.S. KAPOOR, A. M.: The Assessee has preferred the instant appeal against the order dated 05.03.2019impugned herein passed by the ld. Co…

National Association of Software and Service Companies (Nasscom), New Delhi vs. DDIT (E), Inv. Circle-II, New Delhi

In the result, the appeal of the assessee is allowed

ITA 7787/DEL/2018[2007-08]Status: DisposedITAT Delhi17 Mar 2022AY 2007-08

Bench: Sh. A. D. Jain, Vice-Dr. B. R. R. Kumarita No. 7787/Del/2018 : Asstt. Year : 2007-08 National Association Of Software & Vs Ddit(Exemption) Inv., Service Companies (Nasscom), Circle-Ii, Ground Floor, Iete Building, New Delhi Property No. 2, Institutional Area, Lodhi Road, New Delhi-110003 (Appellant) (Respondent) Pan No. Aaatn2595F Assessee By : Sh. Salil Kapoor, Adv. Revenue By : Ms. Sweta Yadav, Sr. Dr Date Of Hearing: 08.02.2022 Date Of Pronouncement: 17.03.2022

For Appellant: Sh. Salil Kapoor, AdvFor Respondent: Ms. Sweta Yadav, Sr. DR

Section 11Section 254Section 271Section 271(1)(c)Section 274Section 275Section 275(1)(a)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’, NEW DELHI Before Sh. A. D. Jain, Vice-President Dr. B. R. R. Kumar, Accountant Member ITA No. 7787/Del/2018 : Asstt. Year : 2007-08 National Association of Software & Vs DDIT(Exemption) Inv., Service Companies (NASSCOM), Circle-II, Ground Floor, IETE Building, New Delhi Property No. 2, Institutional Area, Lodhi Road, New Delhi-110003 (APPELLANT) (RESPONDENT) PAN No. AAATN2595F Assessee by : Sh. Salil Kapoor, Adv. Revenue by : Ms. Sweta Yadav, Sr. DR Date of Hearing: 08.02.2022 Date of Pronouncement: 17.03.2022 ORDER Per Dr. B. R. R. Kumar, Accountant Memb…

M/S. Viraman Buildcon & Developers (P) Ltd., New Delhi vs. DCIT, Central Circle-29, New Delhi

In the result, the appeals are allowed, as indicated above

ITA 4953/DEL/2017[2008-09]Status: HeardITAT Delhi15 Mar 2022AY 2008-09

Bench: Shri Saktijit Dey & Dr. B.R.R. Kumar

Section 132Section 153ASection 271(1)(c)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘G’ NEW DELHI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER AND DR. B.R.R. KUMAR, ACCOUNTANT MEMBER ITA Nos. 4953 & 4010/Del/2017 Assessment Years: 2008-09 & 2009-10 M/s. Viraman Buildcon & Vs. DCIT, Developers (P) Ltd., CC-29, 527B, 5th Floor, HBN Officer, New Delhi D-Mall, Plot-D, Distt. Centre Paschim Vihar, New Delhi PAN :AACCV1429M (Appellant) (Respondent) Appellant by Ms. Gunjan Jain, CA Respondent by Sh. H.K. Chaudhary, CIT(DR) Date of hearing 15.03.2022 Date of pronouncement 15.03.2022 ORDER PER SAKTIJIT DEY, JM: Captioned appeals by the assessee arise…

Viraman Buildcon & Developers (P) Ltd., New Delhi vs. DCIT, CC- 29, New Delhi

In the result, the appeals are allowed, as indicated above

ITA 4010/DEL/2017[2009-10]Status: HeardITAT Delhi15 Mar 2022AY 2009-10

Bench: Shri Saktijit Dey & Dr. B.R.R. Kumar

Section 132Section 153ASection 271(1)(c)Section 274

Suvendu Banarjee, New Delhi vs. ACIT, Circle-30(1), New Delhi

In the result, the appeal of the assessee is allowed

ITA 7436/DEL/2017[2014-15]Status: DisposedITAT Delhi09 Mar 2022AY 2014-15

Bench: Sh. Saktijit Deydr. B. R. R. Kumar(Through Video Conferencing) Ita No. 7436/Del/2017 : Asstt. Year : 2014-15 Suvendu Banarjee, Vs Acit, B-137, Chittranjan Park, Circle-30(1), New Delhi-110019 New Delhi (Appellant) (Respondent) Pan No. Aaapb0869L Assessee By : None Revenue By : Sh. Umesh Takyar, Sr. Dr Date Of Hearing: 03.03.2022 Date Of Pronouncement: 09.03.2022

For Appellant: NoneFor Respondent: Sh. Umesh Takyar, Sr. DR

Section 271(1)(c)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’, NEW DELHI Before Sh. Saktijit Dey, Judicial Member Dr. B. R. R. Kumar, Accountant Member (Through Video Conferencing) ITA No. 7436/Del/2017 : Asstt. Year : 2014-15 Suvendu Banarjee, Vs ACIT, B-137, Chittranjan Park, Circle-30(1), New Delhi-110019 New Delhi (APPELLANT) (RESPONDENT) PAN No. AAAPB0869L Assessee by : None Revenue by : Sh. Umesh Takyar, Sr. DR Date of Hearing: 03.03.2022 Date of Pronouncement: 09.03.2022 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)-10, Ne…

Shri Aruna Kumar Rath, Bhubaneswar vs. ITO, Ward-2(2), Bhubaneswar

In the result, the appeal of the assessee is allowed

ITA 294/CTK/2018[2013-14]Status: DisposedITAT Cuttack04 Mar 2022AY 2013-14

Bench: Shri C.M. Garg, Jm & Shri Arun Khodpia, Am आयकर अपीऱ सं./Ita No.294/Ctk/2018 (नििाारण वषा / Assessment Year : 2013-2014) Sri Aruna Kumar Rath, Vs The Ito, Ward-2(2), At:-Plot No.717, Kapila Prasad, Bhubaneswar Sundarpada, Bhubaneswar-751002 Pan No. : Ahqpr 3454 E (अऩीलाथी /Appellant) (प्रत्यथी / Respondent) ..

For Appellant: Shri Saneep Kumar Jena, AdvocateFor Respondent: Shri Sovesh Ch. Mohanty, Sr.DR

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

…आयकर अपीऱीय अधिकरण, कटक न्यायपीठ,कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK BEFORE SHRI C.M. GARG, JM & SHRI ARUN KHODPIA, AM आयकर अपीऱ सं./ITA No.294/CTK/2018 (नििाारण वषा / Assessment Year : 2013-2014) Sri Aruna Kumar Rath, Vs The ITO, Ward-2(2), At:-Plot No.717, Kapila Prasad, Bhubaneswar Sundarpada, Bhubaneswar-751002 PAN No. : AHQPR 3454 E (अऩीलाथी /Appellant) (प्रत्यथी / Respondent) .. ननधाारिती की ओर से /Assessee by : Shri Saneep Kumar Jena, Advocate िाजस्व की ओर से /Revenue by : Shri Sovesh Ch. Mohanty, Sr.DR सुनवाई की तािीख / Date of Hearing : 04/02/2022 घोषणा की तािीख/Date of Pro…

M/S. Chaudhary Enterprises, Jalandhar vs. The Income Tax Officer, Nawanshahr

The appeal of the assessee is allowed in terms of our aforesaid

ITA 460/ASR/2017[2001-02]Status: DisposedITAT Amritsar21 Feb 2022AY 2001-02

Bench: Shri. Ravish Sood & Dr. M. L. Meena

For Appellant: Shri. J.S Bhasin, AdvFor Respondent: Shri. Trilochan Singh PS Khalsa DR

Section 143(3)Section 271(1)(c)Section 274Section 275(1)(a)

…M/s Chaudhary Enterprises vs. The ITO, Nawanshahar 1 ITA No. 460./Asr/2017 – A.Y 2001-02 IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR. BEFORE SHRI. RAVISH SOOD, JUDICIAL MEMBER AND DR. M. L. MEENA, ACCOUNTANT MEMBER I.T.A. No. 460/ASR/2017 (Assessment Year: 2001-02) M/s Choudhary Enterprises Vs. Income Tax Officer, C/o Kewal Krishan, Vill Balowal Nawanshahar. Saunkhri, PO Karla, Tehsil : Balachaur. PAN: AADFC1656M (Appellant) (Respondent) Assessee by : Shri. J.S Bhasin, Adv Revenue by: Shri. Trilochan Singh PS Khalsa DR Date of Hearing 24/12/2021 Date of pronouncement 21/02/2022 O R D E R…

ACIT-2(1), Ujjain vs. M/S Ruchi J Oil Pvt. Ltd, Mumbai

In the result, Revenue’s appeal ITANo

ITA 82/IND/2020[2014-15]Status: HeardITAT Indore17 Jan 2022AY 2014-15

Bench: Shri Mahavir Prasad & Shri Manish Boradvirtual Hearing Assessment Year: 2014-15

Section 271ASection 40A(2)(b)Section 91D(1)Section 92BSection 92D(1)

…आयकर अपील"य अ"धकरण, इंदौर "यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL, INDORE BENCH, INDORE BEFORE SHRI MAHAVIR PRASAD, JUDICIAL MEMBER AND SHRI MANISH BORAD, ACCOUNTANT MEMBER VIRTUAL HEARING Assessment Year: 2014-15 ACIT, 2(1), Ujjain : Appellant V/s M/s. Ruchi J. Oil Pvt. Ltd. Mumbai PAN:AAGCR4475D : Respondent Appellant by Shri P.K. Mitra, CIT-DR Respondent by Shri P.D. Nagar, AR Date of Hearing 22.12.2021 Date of Pronouncement 17.01.2022 O R D E R PER MANISH BORAD, A.M.: The above captioned appeal filed at the instance of the Revenue for Assessment Year 2014-15 is directed against the order of…

Chandra Suresh Kothari, Nagpur vs. Deputy Commissioner of Income Tax, Nagpur

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

ITA 126/NAG/2021[2015-16]Status: DisposedITAT Nagpur20 Dec 2021AY 2015-16

Bench: Shri Sandeep Gosain, Jm & Shri O.P. Kant, Am

For Appellant: Shri Hitesh P Shah (CA)For Respondent: Shri Pradeep Hedaoo (CIT-DR)

Section 132Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL, NAGPUR BENCH, NAGPUR BEFORE SHRI SANDEEP GOSAIN, JM & SHRI O.P. KANT, AM ITA Nos. 125 & 126/NAG/2021 Assessment Years: 2014-15 & 2015-16 Chandra Suresh Kothari, Vs. D.C.I.T., 1164, Kothari Enclave, Bhaji Central Circle-2(2), Mandi, Nikalas Mandir Road, 207, Aayakar Bhavan, Sarafa Bazar, Itwari, Nagpur. Telangkhedi Road, Civil Lines, Nagpur-440001. PAN No.: AGXPK 4011 C Appellant Respondent Assessee by: Shri Hitesh P Shah (CA) Revenue by : Shri Pradeep Hedaoo (CIT-DR) Date of Hearing: 27/10/2021 Date of Pronouncement: 20/12/2021 ORDER PER: SANDEEP GOSAIN, J.M. Both these appea…