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

Hitesh Construction P.Ltd, New Delhi vs. ACIT, Central Circal-06, New Delhi

ITA 5105/DEL/2017[2008-09]Status: DisposedITAT Delhi25 Aug 2021AY 2008-09

Bench: Shri Anil Chaturvedi & Shri Kuldip Singh(Through Video Conference)

For Appellant: Shri P.C. Yadav, AdvocateFor Respondent: Ms. Anima Burnwal, Senior DR

Section 143Section 153ASection 271Section 271(1)(c)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘C’ : NEW DELHI) BEFORE SHRI ANIL CHATURVEDI, ACCOUNTANT MEMBER and SHRI KULDIP SINGH, JUDICIAL MEMBER (THROUGH VIDEO CONFERENCE) ITA No.5105/Del./2017 (ASSESSMENT YEAR : 2008-09) ITA No.5106/Del./2017 (ASSESSMENT YEAR : 2009-10) ITA No.5107/Del./2017 (ASSESSMENT YEAR : 2010-11) ITA No.5108/Del./2017 (ASSESSMENT YEAR : 2011-12) ITA No.5109/Del./2017 (ASSESSMENT YEAR : 2012-13) M/s. Hitesh Construction Pvt. Ltd., vs. ACIT, Central Circle 6, C – 30, Panchsheel Enclave, New Delhi. New Delhi – 110 017. (PAN : AABCH8078F) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri P…

Clix Finance India Pvt. Ltd. (Earlier Known Clix Finance India Unlimited), New Delhi vs. DCIT, Circle- 10(1), New Delhi

In the result, the appeal filed by the assessee in ITA No

ITA 2779/DEL/2018[2012-13]Status: DisposedITAT Delhi23 Aug 2021AY 2012-13

Bench: Shri N.K. Billaiya & Ms. Suchitra Kamble[A.Y 2012-13]

For Appellant: Shri Sachit Jolly, AdvFor Respondent: Shri Vinod Sharma, Sr. DR

Section 142Section 143(3)Section 271Section 271(1)(c)Section 274Section 92C

…er is not clear and it is not possible for the person to explain the charge whether it is for concealment of particulars of income or for filing inaccurate particulars of income. 10. The Hon’ble Apex Court in case of CIT Vs. SSA’s Emerald Meadows - (2016) 73 Taxmann.com 248 (SC), while dismissing the SLP filed by the Revenue quashing the penalty by the Tribunal as well as Hon’ble High Court on the ground of unspecified notice has held as under:- “Section 274, read with section 271(l)(c), of the Income-tax Act, 1961 - Penalty - Procedure for imposition of (Conditions precedent) - Assessment year 2009-10 - Tr…

Kay Jay Fincap Ltd., New Delhi vs. DCIT, Circle- 5(1), New Delhi

In the result, the appeal filed by the assessee in ITA No

ITA 6886/DEL/2017[2008-09]Status: DisposedITAT Delhi17 Aug 2021AY 2008-09

Bench: Shri N.K. Billaiya & Shri Pawan Singh[A.Y 2008-09]

For Appellant: Shri Anil Kumar Malhotra, CAFor Respondent: Ms. Mrinalini Sapra, Sr. DR

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

…cer is not clear and it is not possible for the person to explain the charge whether it is for concealment of particulars of income or for filing inaccurate particulars of income. 8. The Hon’ble Apex Court in case of CIT Vs. SSA’s Emerald Meadows - (2016) 73 Taxmann.com 248 (SC), while dismissing the SLP filed by the Revenue quashing the penalty by the Tribunal as well as Hon’ble High Court on the ground of unspecified notice has held as under:- “Section 274, read with section 271(l)(c), of the Income-tax Act, 1961 - Penalty - Procedure for imposition of (Conditions precedent) - Assessment year 2009-10 - Tr…

Pradeep Sood, Faridabad vs. DCIT, Central Circle- I, Faridabad

In the result, appeal of the assessee is allowed

ITA 534/DEL/2018[2004-05]Status: DisposedITAT Delhi16 Aug 2021AY 2004-05

Bench: Shri R. K. Panda & Ms Suchitra Kamblei.T.A. No. 534/Del/2018 (A.Y 2004-05) (Through Video Conferencing) Pradeep Sood Vs Dcit Rra Tax India, D-28, South Central Circle-1 Extension, Part-1, Faridabad, Haryana New Aezps3313K (Appellant) (Respondent)

Section 143(3)Section 153ASection 271Section 271(1)(c)

…1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘F’ NEW DELHI BEFORE SHRI R. K. PANDA ACCOUNTANT MEMBER AND MS SUCHITRA KAMBLE, JUDICIAL MEMBER I.T.A. No. 534/DEL/2018 (A.Y 2004-05) (THROUGH VIDEO CONFERENCING) Pradeep Sood Vs DCIT RRA Tax India, D-28, South Central Circle-1 Extension, Part-1, Faridabad, Haryana New AEZPS3313K (APPELLANT) (RESPONDENT) Appellant by Sh. Rakesh Gupta, Adv Respondent by Sh. Shiv Swaroop Singh, Sr. DR Date of Hearing 29.07.2021 Date of Pronouncement 16.08.2021 ORDER PER SUCHITRA KAMBLE, JM This appeal is filed by the assessee against the order dated 30/11/2017 passed by CIT…

JCIT, Special Range- 1, New Delhi vs. Airport Authority of India, New Delhi

ITA 369/DEL/2018[2014-15]Status: DisposedITAT Delhi13 Aug 2021AY 2014-15

Bench: Shri O.P. Kant & Shri Kuldip Singh

For Appellant: Shri Anil Kathuria, AdvocateFor Respondent: Shri Bhoop Singh, Senior DR

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

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘A’ : NEW DELHI) BEFORE SHRI O.P. KANT, ACCOUNTANT MEMBER and SHRI KULDIP SINGH, JUDICIAL MEMBER (THROUGH VIDEO CONFERENCE) ITA No.369/Del./2018 (Assessment Year : 2014-15) Addl.CIT, Spl. Range 1, vs. M/s. Airports Authority of India, New Delhi. Rajiv Gandhi Bhawan, Safdarjung Airport, New Delhi – 110 003. (PAN : AAACA6412D) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Anil Kathuria, Advocate REVENUE BY : Shri Bhoop Singh, Senior DR Date of Hearing : 04.08.2021 Date of Order : 13.08.2021 O R D E R PER KULDIP SINGH, JUDICIAL MEMBER : Appellant, Addl.CIT, Spl.…

ACIT, Central Circle- 15, New Delhi vs. Nagar Dairy Pvt. Ltd., New Delhi

ITA 3989/DEL/2018[2010-11]Status: DisposedITAT Delhi27 Jul 2021AY 2010-11

Bench: Ms Suchitra Kamble & Shri Prashant Maharishi(Through Video Conferencing) Acit, Vs. Nagar Dairy Pvt. Ltd, Central Circle-15, 3/10 Paschimi Marg, Vasant New Delhi Vihar, New Delhi Pan: Aabcn7304C (Appellant) (Respondent)

For Appellant: Shri Divyansh Jain, CAFor Respondent: Shri Gaurav Pundir, Sr. DR

Section 144Section 153CSection 271(1)(c)Section 274

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “E”: NEW DELHI BEFORE MS SUCHITRA KAMBLE, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER (Through Video Conferencing) ACIT, Vs. Nagar Dairy Pvt. Ltd, Central Circle-15, 3/10 Paschimi Marg, Vasant New Delhi Vihar, New Delhi PAN: AABCN7304C (Appellant) (Respondent) Revenue by : Shri Gaurav Pundir, Sr. DR Assessee by: Shri Divyansh Jain, CA Date of Hearing 27/7/2021 Date of pronouncement 27/07/2021 O R D E R PER PRASHANT MAHARISHI, A. M. 1. This appeal is filed by the revenue against the order of the ld CIT(A)- XXVI, New Delhi 16.03.2018 for Assessment Year…

Commissioner of Income Tax (It & Tp) vs. M/S. Dongfang Electric Corporation

ITAT/66/2018HC Calcutta09 Jul 2021

Bench: : The Hon’Ble Justice Surya Prakash Kesarwani

Section 132(1)Section 132(4)Section 133ASection 139Section 153ASection 271(1)(c)Section 274

…1 A.F.R. OD – 2 IN THE HIGH COURT AT CALCUTTA Special Jurisdiction [Income Tax] ORIGINAL SIDE ITA/66/2018 PRINCIPAL COMMISSIONER OF INCOME TAX-1, KOLKATA VS M/S. THAKUR PRASAD SAO & SONS. PVT. LTD. BEFORE : THE HON’BLE JUSTICE SURYA PRAKASH KESARWANI And THE HON’BLE JUSTICE RAJARSHI BHARADWAJ Date :2nd May, 2024 Appearance : Smt. Smita Das De, Adv. ...for the appellant. Sri Abhratosh Majumder, Sr. Adv. Sri AvraMazumder, Adv. Smt. Alisha Das, Adv. Sri Samrat Das, Adv. Sri Kausheyo Roy, Adv. ...for the respondent.…

Kissan Engineering Works Pvt. Ltd., Ghaziabad vs. DCIT, Circle- 1, Ghaziabad

ITA 6983/DEL/2017[2010-11]Status: DisposedITAT Delhi09 Jul 2021AY 2010-11

Bench: Shri R.K. Panda & Shri Kuldip Singh(Through Video Conference)

For Appellant: Shri Satyajeet Goel, CAFor Respondent: Shri Farhat Khan, Senior DR

Section 143Section 2Section 271(1)Section 271(1)(c)Section 274Section 50C

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘F’ : NEW DELHI) BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER and SHRI KULDIP SINGH, JUDICIAL MEMBER (THROUGH VIDEO CONFERENCE) ITA No.6983/Del./2017 (ASSESSMENT YEAR : 2010-11) M/s. Kissan Engineering Works Pvt.Ltd., vs. DCIT, C/o Pradeep & Co., Tax Advocates Circle 1, 7, Navyug Market, Ghaziabad. Ghaziabad (U.P.) (PAN : AAACK5966G) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Satyajeet Goel, CA REVENUE BY : Shri Farhat Khan, Senior DR Date of Hearing : 28.06.2021 Date of Order : 09.07.2021 O R D E R PER KULDIP SINGH, JUDICIAL MEMBER : Appellant, M/s. Kissan Engin…

Garg Exports (India), New Delhi vs. ITO, Ward-35(2), New Delhi

In the result, the appeal of the assessee is allowed

ITA 5882/DEL/2019[2012-13]Status: DisposedITAT Delhi30 Jun 2021AY 2012-13

Bench: Shri Kul Bharat & Shri O.P. Kant[Through Video Conferencing] Assessment Year: 2012-13

Section 144Section 271Section 271(1)(c)Section 44A

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘SMC-1’ NEW DELHI BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER AND SHRI O.P. KANT, ACCOUNTANT MEMBER [Through Video Conferencing] Assessment Year: 2012-13 M/s. Garg Exports (India), Vs. ITO, 29/5, Nangia Park, Shakti Ward-35(2), Nagar, New Delhi New Delhi PAN :AAAFG3071H (Appellant) (Respondent) Appellant by Ms. Apoorva Bhardwaj, Adv. Respondent by Shri R.K. Gupta, Sr.DR Date of hearing 28.06.2021 Date of pronouncement 30.06.2021 ORDER PER O.P. KANT, AM: This appeal has been filed by the assessee challenging the order dated 30/04/2019 passed by the learned Commi…

Sehgal Packaging Pvt.Ltd., New Delhi vs. ITO Ward-23(1), New Delhi

In the result, the appeal of the assessee allowed

ITA 6705/DEL/2019[2015-16]Status: DisposedITAT Delhi29 Jun 2021AY 2015-16

Bench: Ms. Suchitra Kambledr. B. R. R. Kumar(Through Video Conferencing) Ita No. 6705/Del/2019 : Asstt. Year : 2015-16 Sehgal Packaging Pvt. Ltd., Vs Income Tax Officer, A-44, Naraina Indl. Area, Ward-23(1), New Delhi-110028 New Delhi-110002 (Appellant) (Respondent) Pan No. Aadcs3735J Assessee By : None Revenue By : Sh. R. K. Gupta, Sr. Dr Date Of Hearing: 17.06.2021 Date Of Pronouncement: 29.06.2021

For Appellant: NoneFor Respondent: Sh. R. K. Gupta, Sr. DR

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

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘SMC-1’, NEW DELHI Before Ms. Suchitra Kamble, Judicial Member Dr. B. R. R. Kumar, Accountant Member (Through Video Conferencing) ITA No. 6705/Del/2019 : Asstt. Year : 2015-16 Sehgal Packaging Pvt. Ltd., Vs Income Tax Officer, A-44, Naraina Indl. Area, Ward-23(1), New Delhi-110028 New Delhi-110002 (APPELLANT) (RESPONDENT) PAN No. AADCS3735J Assessee by : None Revenue by : Sh. R. K. Gupta, Sr. DR Date of Hearing: 17.06.2021 Date of Pronouncement: 29.06.2021 ORDER Per Dr. B. R. R. Kumar, Accountant Member: The present appeal has been filed by the assessee agains…

M/S. Umc Exports Corporation, Mumbai vs. Income Tax Officer 36(3)(5), Mumbai

ITA 5403/MUM/2019[2014-15]Status: DisposedITAT Mumbai16 Jun 2021AY 2014-15

Bench: Shri Rajesh Kumar () & Shri Ravish Sood () M/S Umc Exports Corporation Ito 26(3)(5) 502, 5Th Floor, Embassy Vs. Room No. 504, Bld. No. C-11, Chambers, 3Rd Road, Pratyakshakar Bhavan, Khar (West), Bandra (East), Mumbai – 400 052 Mumbai 400051 Pan No. Aabfu9427G (Assessee) (Revenue)

For Appellant: Shri Vimal Punamiya, A.RFor Respondent: Shri Jitendra Kumar, D.R

Section 143(1)Section 143(2)Section 143(3)Section 271(1)(c)Section 274

…ITA No.5403/Mum/2019 A.Y.2014-15 1 M/s UMC Exports Corporation Vs. ITO 26(3)(5) IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “F” MUMBAI BEFORE SHRI RAJESH KUMAR (ACCOUNTANT MEMBER) AND SHRI RAVISH SOOD (JUDICIAL MEMBER) M/s UMC Exports Corporation ITO 26(3)(5) 502, 5th Floor, Embassy Vs. Room No. 504, Bld. No. C-11, Chambers, 3rd Road, Pratyakshakar Bhavan, Khar (West), Bandra (East), Mumbai – 400 052 Mumbai 400051 PAN No. AABFU9427G (Assessee) (Revenue) Assessee by : Shri Vimal Punamiya, A.R Revenue by : Shri Jitendra Kumar, D.R Date of Hearing : 15/06/2021 Date of pronouncement : 16/06/2021 ORDER PE…

Shrim Bhanu Construction Pvt. Ltd., Mumbai vs. ACIT, Circle, 27(1), Mumbai

Accordingly, the grounds raised by the assessee are allowed

ITA 6121/MUM/2019[2010-11]Status: DisposedITAT Mumbai15 Jun 2021AY 2010-11

Bench: Shri S. Rifaur Rahman () & Shri Ravish Sood () Assessment Year: 2010-11

For Appellant: Mr. Devendra Jain, ARFor Respondent: Mr. Vijay Kumar Menon, DR

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

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “E” MUMBAI BEFORE SHRI S. RIFAUR RAHMAN (ACCOUNTANT MEMBER) AND SHRI RAVISH SOOD (JUDICIAL MEMBER) Assessment Year: 2010-11 Shrim Bhanu Construction ACIT, Circle 27(1), Private Limited (formerly Vs. 4th floor, Room No. 415, 6th known as Bhanu Tower, Vashi Railway Station Construction, a partnership Complex, Vashi, firm), Navi Mumbai-400703. 811, Neelkant Corporate Park, Kirol Road, Vidyavihar (West), Mumbai-400086. PAN No. AAPCS 6963 E Appellant Respondent Assessee by : Mr. Devendra Jain, AR Revenue by : Mr. Vijay Kumar Menon, DR Date of Hearing : 01/04/2021 D…

Radhika Surgical Pvt. Ltd., New Delhi vs. ACIT, Central Circle- 6, New Delhi

In the result, appeal of the assessee is allowed

ITA 5089/DEL/2017[2009-10]Status: DisposedITAT Delhi31 May 2021AY 2009-10

Bench: Sh. Anil Chaturvedi & Sh. Kuldip Singh(Through Video Conferencing) Radhika Surgical Pvt. Ltd. Vs. Acit C-30, Panchsheel Enclave, Central Circle – 6, New Delhi-110017 New Delhi Pan : Aadcr 5053 L (Appellant) (Respondent) Assessee By Shri P. C. Yadav, Adv. Revenue By Shri Farhad Khan, Sr. D.R. Date Of Hearing: 05/04/2021 Date Of Pronouncement: 31/05/2021 Order Per Anil Chaturvedi, Am :

Section 132Section 153CSection 245CSection 271Section 271(1)(c)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘F’, NEW DELHI BEFORE SH. ANIL CHATURVEDI, ACCOUNTANT MEMBER AND SH. KULDIP SINGH, JUDICIAL MEMBER (THROUGH VIDEO CONFERENCING) Radhika Surgical Pvt. Ltd. Vs. ACIT C-30, Panchsheel Enclave, Central Circle – 6, New Delhi-110017 New Delhi PAN : AADCR 5053 L (APPELLANT) (RESPONDENT) Assessee by Shri P. C. Yadav, Adv. Revenue by Shri Farhad Khan, Sr. D.R. Date of hearing: 05/04/2021 Date of Pronouncement: 31/05/2021 ORDER PER ANIL CHATURVEDI, AM : This appeal filed by the assessee is directed against the order dated 29.06.2017 of the Commissioner of Income Tax (Appea…

Shri Deshpal Singh Kohli, Dehradun vs. DCIT, Dehradun

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

ITA 1949/DEL/2019[2014-15]Status: DisposedITAT Delhi18 May 2021AY 2014-15

Bench: Shri R.K. Panda & Shri Amit Shuklaassessment Year: 2014-15 Shri Deshpal Singh Kohli, Vs Dcit, 46, Saharanpur Road, Dehradun. Dehradun. Pan: Acgpk1599Q (Appellant) (Respondent) Assessee By : Shri Kanwal Juneja, Advocate Revenue By : Shri Vinay Singh Rawat, Sr. Dr Date Of Hearing : 26.03.2021 Date Of Pronouncement : 18.05.2021 Order Per R.K. Panda, Am: This Appeal Filed By The Assessee Is Directed Against The Order Dated 28Th January, 2019 Of The Cit(A)-4, Kanpur, Relating To The A.Y. 2014-15. 2. Levy Of Penalty Of Rs.1,44,200/- By The Ao U/S 271(1)(C) & Confirmed By The Cit(A) Is The Only Issue Raised By The Assessee In The Grounds Of Appeal.

For Appellant: Shri Kanwal Juneja, AdvocateFor Respondent: Shri Vinay Singh Rawat, Sr. DR

Section 142(1)Section 143(3)Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL DEHRADUN BENCH : DEHRADUN (Through Virtual Hearing) BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER AND SHRI AMIT SHUKLA, JUDICIAL MEMBER Assessment Year: 2014-15 Shri Deshpal Singh Kohli, Vs DCIT, 46, Saharanpur Road, Dehradun. Dehradun. PAN: ACGPK1599Q (Appellant) (Respondent) Assessee by : Shri Kanwal Juneja, Advocate Revenue by : Shri Vinay Singh Rawat, Sr. DR Date of Hearing : 26.03.2021 Date of Pronouncement : 18.05.2021 ORDER PER R.K. PANDA, AM: This appeal filed by the assessee is directed against the order dated 28th January, 2019 of the CIT(A)-4, Kanpur, relating to the…

Vaibhav Raonka, Bhubaneswar vs. ITO, Ward-4(1), Bhubaneswar

ITA 193/CTK/2020[2014-15]Status: DisposedITAT Cuttack11 May 2021AY 2014-15

Bench: S/Shri Shrichandra Mohan Garg, Judicial

For Appellant: Shri S.K.Agarwal, ARFor Respondent: Shri S.C.Mohanty, DR

Section 271(1)(c)Section 274

…A.R. submitted that the penalty imposed on the assessee deserves to be deleted. 4. Ld A.R. also referred to various decisions in support of his case as under: i) Meherjee Cassinath Holding Pvt Ltd vs ACIT, 155 DTR (Mum)143 ii) CIT vs SSA’s Emerald Meadows, 73 Taxmann.com 248 (SC) iii) CIT vs Shree Bajrang Trading & Supply Co, 187 ITR 299 (Cal) iv) CIT vs Anwar Ali (1970) 76 ITR 696 (SC0 V) Madhushree Gupta vs Union of India & Anr, 317 ITR 107( Del) vi) Samapika jena vs ACIT, in ITA Nos.53 to 57/CTK/2019 order dated 8.1.2020. 5. On the other hand, ld Sr DR supported the orders of the ld CIT(A). 6. I have consi…

Vaibhav Raonka, Bhubaneswar vs. ITO, Ward-4(1), Bhubaneswar

ITA 192/CTK/2020[2012-13]Status: DisposedITAT Cuttack11 May 2021AY 2012-13

Bench: S/Shri Shrichandra Mohan Garg, Judicial

For Appellant: Shri S.K.Agarwal, ARFor Respondent: Shri S.C.Mohanty, DR

Section 271(1)(c)Section 274

Vaibhav Raonka, Bhubaneswar vs. ITO, Ward-4(1), Bhubaneswar

ITA 191/CTK/2020[2010-11]Status: DisposedITAT Cuttack11 May 2021AY 2010-11

Bench: S/Shri Shrichandra Mohan Garg, Judicial

For Appellant: Shri S.K.Agarwal, ARFor Respondent: Shri S.C.Mohanty, DR

Section 271(1)(c)Section 274

Peeshonu Marketing Private Limited, Hyderabad vs. ACIT, Circle-7(1), Hyderabad

In the result, appeal of the assessee is allowed

ITA 690/HYD/2017[2008-09]Status: DisposedITAT Hyderabad29 Apr 2021AY 2008-09

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahuassessment Year: 2008-09 Peeshona Marketing Pvt. Vs. Asst. Commissioner Of Ltd., Hyderabad. Income-Tax, Circle – 7(1), Pan – Aaecp 4562F Hyderabad. (Appellants) (Respondent) Assessee By: Smt. S. Sandhya Revenue By: Shri Rohit Mujumdar Date Of Hearing: 17/03/2021 Date Of Pronouncement: 29/04/2021 O R D E R Per L.P. Sahu, Am: This Appeal Filed By The Assessee For Ay 2008-09 Is Directed Against The Cit(A) - 3, Hyderabad’S Order, Dated 20/01/2017 Involving Proceedings U/S 271(1)(C) Of The Income Tax Act, 1961 ; In Short “The Act”.

For Appellant: Smt. S. SandhyaFor Respondent: Shri Rohit Mujumdar

Section 271(1)(c)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH ‘B', HYDERABAD BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER Assessment Year: 2008-09 Peeshona Marketing Pvt. Vs. Asst. Commissioner of Ltd., Hyderabad. Income-tax, Circle – 7(1), PAN – AAECP 4562F Hyderabad. (Appellants) (Respondent) Assessee by: Smt. S. Sandhya Revenue by: Shri Rohit Mujumdar Date of hearing: 17/03/2021 Date of pronouncement: 29/04/2021 O R D E R PER L.P. Sahu, AM: This appeal filed by the assessee for AY 2008-09 is directed against the CIT(A) - 3, Hyderabad’s order, dated 20/01/2017 involvi…

Late Sri Zia Usmani Through L/H and Wife Smt. Mehvish Usmani, Allahabad vs. Commissioner of Income Tax (Appeals), Allahabad

In the result, the appeal of the assessee is allowed

ITA 143/ALLD/2019[2008-09]Status: DisposedITAT Allahabad12 Apr 2021AY 2008-09

Bench: Shri Vijay Pal Rao

Section 142(2)Section 271(1)(c)Section 274

…epare himself regarding the defence, which he would like to take to support his case. This is even enshrined in the principles of natural justice and as has been upheld by Hon'ble Apex Court and other High Courts. 7. In ‘CIT vs. SSA’s Emerald Meadows’, [2016] 73 Taxmann.com 248, the Hon'ble Apex Court looked into the facts before them that Tribunal relying on the decision of Division Bench of Hon'ble Karnataka High Court in the case of CIT and Another vs. Manjunath Cotton & Ginning Factory (supra) allowed the appeal of the assessee holding that notice issued by the Assessing Officer under section 274 read with se…

M/S. Singh Consultancy Pvt. Ltd., New Delhi vs. ITO, New Delhi

In the result, appeal filed by the assessee is allowed

ITA 3061/DEL/2017[2009-10]Status: DisposedITAT Delhi09 Apr 2021AY 2009-10

Bench: Shri R.K. Panda & Shri Sudhanshu Srivastavaassessment Year : 2009-10

For Appellant: Sh. S.K. Gupta, CAFor Respondent: Sh. H.K. Choudhary, CIT-DR

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

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘G’: NEW DELHI (Through Video Conferencing) BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER AND SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER Assessment Year : 2009-10 M/s Singh Consultancy Pvt. Vs. Income Tax Officer, Ltd. Ward-8(4), 1106 Indra Prakash Building, New Delhi 21 Barakhamba Road, New Delhi-110001 PAN-AAKCS5550J (Appellant) (Respondent) Appellant by : Sh. S.K. Gupta, CA Respondent by : Sh. H.K. Choudhary, CIT-DR Date of hearing : 25.03.2021 Date of pronouncement : 09.04.2021 ORDER PER R.K. PANDA, AM : This appeal filed by the assessee is directed aga…