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 367,282 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

Akshay Gupta, Delhi vs. DCIT, Central Circle-7, New Delhi

Appeal is allowed

ITA 8102/DEL/2019[2016-17]Status: DisposedITAT Delhi23 Mar 2021AY 2016-17

Bench: Shri R. K. Panda & Ms Suchitra Kamble

Section 153ASection 271Section 271A

…1 ITA Nos. 8166 & ors/Del/2019 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘A’ NEW DELHI BEFORE SHRI R. K. PANDA ACCOUNTANT MEMBER AND MS SUCHITRA KAMBLE, JUDICIAL MEMBER I.T.A. No. 8166/DEL/2019 (A.Y 2010-11) I.T.A. No. 8167/DEL/2019 (A.Y 2011-12) I.T.A. No. 8168/DEL/2019 (A.Y 2012-13) I.T.A. No. 8169/DEL/2019 (A.Y 2013-14) I.T.A. No. 8170/DEL/2019 (A.Y 2014-15) I.T.A. No. 8171/DEL/2019 (A.Y 2015-16) I.T.A. No. 8172/DEL/2019 (A.Y 2016-17) Ashish Mittal Vs DCIT 5190, Lahori Gate, Central Circle-7 New Delhi Room NO. 330, ARA Centre, AEMPM5831P E-2, Jhandewalan Extension (APPELLANT) New Delhi…

Akshay Gupta, Delhi vs. DCIT, Central Circle-7, New Delhi

Appeal is allowed

ITA 8101/DEL/2019[2014-15]Status: DisposedITAT Delhi23 Mar 2021AY 2014-15

Bench: Shri R. K. Panda & Ms Suchitra Kamble

Section 153ASection 271Section 271A

…1 ITA Nos. 8166 & ors/Del/2019 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘A’ NEW DELHI BEFORE SHRI R. K. PANDA ACCOUNTANT MEMBER AND MS SUCHITRA KAMBLE, JUDICIAL MEMBER I.T.A. No. 8166/DEL/2019 (A.Y 2010-11) I.T.A. No. 8167/DEL/2019 (A.Y 2011-12) I.T.A. No. 8168/DEL/2019 (A.Y 2012-13) I.T.A. No. 8169/DEL/2019 (A.Y 2013-14) I.T.A. No. 8170/DEL/2019 (A.Y 2014-15) I.T.A. No. 8171/DEL/2019 (A.Y 2015-16) I.T.A. No. 8172/DEL/2019 (A.Y 2016-17) Ashish Mittal Vs DCIT 5190, Lahori Gate, Central Circle-7 New Delhi Room NO. 330, ARA Centre, AEMPM5831P E-2, Jhandewalan Extension (APPELLANT) New Delhi…

Akshay Gupta, Delhi vs. DCIT, Central Circle-7, New Delhi

Appeal is allowed

ITA 8100/DEL/2019[2013-14]Status: DisposedITAT Delhi23 Mar 2021AY 2013-14

Bench: Shri R. K. Panda & Ms Suchitra Kamble

Section 153ASection 271Section 271A

…1 ITA Nos. 8166 & ors/Del/2019 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘A’ NEW DELHI BEFORE SHRI R. K. PANDA ACCOUNTANT MEMBER AND MS SUCHITRA KAMBLE, JUDICIAL MEMBER I.T.A. No. 8166/DEL/2019 (A.Y 2010-11) I.T.A. No. 8167/DEL/2019 (A.Y 2011-12) I.T.A. No. 8168/DEL/2019 (A.Y 2012-13) I.T.A. No. 8169/DEL/2019 (A.Y 2013-14) I.T.A. No. 8170/DEL/2019 (A.Y 2014-15) I.T.A. No. 8171/DEL/2019 (A.Y 2015-16) I.T.A. No. 8172/DEL/2019 (A.Y 2016-17) Ashish Mittal Vs DCIT 5190, Lahori Gate, Central Circle-7 New Delhi Room NO. 330, ARA Centre, AEMPM5831P E-2, Jhandewalan Extension (APPELLANT) New Delhi…

Late Shri Mool Chand Tyagi, Ghaziabad vs. ITO, Ghaziabad

In the result, ground No. 2 of the appeal of the assessee is allowed

ITA 1655/DEL/2017[2010-11]Status: DisposedITAT Delhi23 Mar 2021AY 2010-11

Bench: Shri Kul Bharata N D Shri Prashant Maharishi(Through Video Conferencing)

For Appellant: Shri Rajesh Kumar Sehgal, C. AFor Respondent: Ms. Aman Preet, Sr. D.R
Section 143(3)Section 147Section 148Section 271Section 271(1)Section 271(1)(c)Section 274

…tice issued by the AO would be bad in law if it did not specify for which limb of section 271(1)(c) of the Act, penalty proceedings are initiated. It was further followed in another decision of the Hon’ble Karnataka High Court in CIT Vs. SSA’s Emerald Meadows 386 ITR 13 which has also been upheld by the Hon’ble Supreme Court. Such view was also taken by the Hon’ble Bombay High Court in CIT Vs. Samson Perincherry (2017) 392 ITR page 4 (Bom). In the present case is squarely covered by all the above judicial precedents in favour of the assessee. Further on the peculiar facts the AO levied penalty for furnishing inac…

Hbn Insurance Agencies Private Limited, New Delhi vs. DCIT, CC- 29, New Delhi

The appeals of the assessee are allowed

ITA 4014/DEL/2017[2006-17]Status: DisposedITAT Delhi18 Mar 2021AY 2006-17

Bench: Sh. Bhavnesh Sainidr. B. R. R. Kumar(Through Video Conferencing) Ita No. 4013/Del/2017 : Asstt. Year : 2005-06 Ita No. 4014/Del/2017 : Asstt. Year : 2006-07 Hbn Insurance Agencies Pvt. Vs Acit, Ltd., 527B, 5Th Floor, Hbn Officer, Central Circle-29, D-Mall, Plotod, Distt. Centre, New Delhi Paschim Vihar, New Delhi (Appellant) (Respondent) Pan No. Aabch4386E Assessee By : Sh. Dewnath Arora, Ca Revenue By : Sh. Prakash Dubey, Sr. Dr Date Of Hearing: 19.01.2021 Date Of Pronouncement: 18.03.2021

For Appellant: Sh. Dewnath Arora, CAFor Respondent: Sh. Prakash Dubey, Sr. DR
Section 254Section 271Section 271(1)(c)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’, NEW DELHI Before Sh. Bhavnesh Saini, Judicial Member Dr. B. R. R. Kumar, Accountant Member (Through Video Conferencing) ITA No. 4013/Del/2017 : Asstt. Year : 2005-06 ITA No. 4014/Del/2017 : Asstt. Year : 2006-07 HBN Insurance Agencies Pvt. Vs ACIT, Ltd., 527B, 5th Floor, HBN Officer, Central Circle-29, D-Mall, Plotod, Distt. Centre, New Delhi Paschim Vihar, New Delhi (APPELLANT) (RESPONDENT) PAN No. AABCH4386E Assessee by : Sh. Dewnath Arora, CA Revenue by : Sh. Prakash Dubey, Sr. DR Date of Hearing: 19.01.2021 Date of Pronouncement: 18.03.2021 ORDER Per…

Hbn Insurance Agencies Private Limited, New Delhi vs. DCIT, CC- 29, New Delhi

The appeals of the assessee are allowed

ITA 4013/DEL/2017[2005-06]Status: DisposedITAT Delhi18 Mar 2021AY 2005-06

Bench: Sh. Bhavnesh Sainidr. B. R. R. Kumar(Through Video Conferencing) Ita No. 4013/Del/2017 : Asstt. Year : 2005-06 Ita No. 4014/Del/2017 : Asstt. Year : 2006-07 Hbn Insurance Agencies Pvt. Vs Acit, Ltd., 527B, 5Th Floor, Hbn Officer, Central Circle-29, D-Mall, Plotod, Distt. Centre, New Delhi Paschim Vihar, New Delhi (Appellant) (Respondent) Pan No. Aabch4386E Assessee By : Sh. Dewnath Arora, Ca Revenue By : Sh. Prakash Dubey, Sr. Dr Date Of Hearing: 19.01.2021 Date Of Pronouncement: 18.03.2021

For Appellant: Sh. Dewnath Arora, CAFor Respondent: Sh. Prakash Dubey, Sr. DR
Section 254Section 271Section 271(1)(c)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’, NEW DELHI Before Sh. Bhavnesh Saini, Judicial Member Dr. B. R. R. Kumar, Accountant Member (Through Video Conferencing) ITA No. 4013/Del/2017 : Asstt. Year : 2005-06 ITA No. 4014/Del/2017 : Asstt. Year : 2006-07 HBN Insurance Agencies Pvt. Vs ACIT, Ltd., 527B, 5th Floor, HBN Officer, Central Circle-29, D-Mall, Plotod, Distt. Centre, New Delhi Paschim Vihar, New Delhi (APPELLANT) (RESPONDENT) PAN No. AABCH4386E Assessee by : Sh. Dewnath Arora, CA Revenue by : Sh. Prakash Dubey, Sr. DR Date of Hearing: 19.01.2021 Date of Pronouncement: 18.03.2021 ORDER Per…

Sawney Builders, Dehradun vs. DCIT, Circle- 2, Dehradun

The appeal of the assessee is allowed

ITA 4421/DEL/2017[2011-12]Status: DisposedITAT Dehradun15 Mar 2021AY 2011-12

Bench: Ms Suchitra Kamble & Dr. B. R. R. Kumar(Through Video Conferencing)

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

…1 IN THE INCOME TAX APPELLATE TRIBUNAL DEHRADUN CIRCUIT BENCH: DEHRADUN BEFORE MS SUCHITRA KAMBLE, JUDICIAL MEMBER AND DR. B. R. R. KUMAR, ACCOUNTANT MEMBER (THROUGH VIDEO CONFERENCING) Sawney Builders Vs DCIT 129 C, Race Course, Circle-2 Dehradun, Uttarakhand Dehradun AAXFS0947 (APPELLANT) (RESPONDENT) Appellant by Sh. K. K. Juneja, Adv Respondent by Sh. N. C. Upadhyaya, Sr. DR Date of Hearing 19.02.2021 Date of Pronouncement 15.03.2021 ORDER PER SUCHITRA KAMBLE, JM This appeal is filed by the assessee against the order dated 26.05.2017 passed by CIT(A)-Dehradun for Assessment Year 2011-12. 2. The gro…

Sukhpal Singh, Ghaziabad Up vs. ITO Ward-2(3), Ghaziabad

ITA 4096/DEL/2019[2009-10]Status: DisposedITAT Delhi12 Mar 2021AY 2009-10

Bench: Sh. Bhavnesh Sainidr. B. R. R. Kumar(Through Video Conferencing) Ita No. 4095/Del/2019 : Asstt. Year : 2009-10 Ita No. 4096/Del/2019 : Asstt. Year : 2009-10 Sukhpal Singh, Vs Income Tax Officer, Ka-32, Kavi Nagar, Ward-2(3), Ghaziabad, U.P.-201002 Ghaziabad-201002 (Appellant) (Respondent) Pan No. Cwzps2745H Assessee By : Sh. Deepanshu Aggarwal, Adv. Revenue By : Sh. Farat Khan, Sr. Dr Date Of Hearing: 11.02.2021 Date Of Pronouncement: 12.03.2021

For Appellant: Sh. Deepanshu Aggarwal, AdvFor Respondent: Sh. Farat Khan, Sr. DR
Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘SMC-2’, NEW DELHI Before Sh. Bhavnesh Saini, Judicial Member Dr. B. R. R. Kumar, Accountant Member (Through Video Conferencing) ITA No. 4095/Del/2019 : Asstt. Year : 2009-10 ITA No. 4096/Del/2019 : Asstt. Year : 2009-10 Sukhpal Singh, Vs Income Tax Officer, KA-32, Kavi Nagar, Ward-2(3), Ghaziabad, U.P.-201002 Ghaziabad-201002 (APPELLANT) (RESPONDENT) PAN No. CWZPS2745H Assessee by : Sh. Deepanshu Aggarwal, Adv. Revenue by : Sh. Farat Khan, Sr. DR Date of Hearing: 11.02.2021 Date of Pronouncement: 12.03.2021 ORDER Per Dr. B. R. R. Kumar, Accountant Member: Th…

Sukhpal Singh, Ghaziabad Up vs. ITO Ward-2(3), Ghaziabad

ITA 4095/DEL/2019[2009-10]Status: DisposedITAT Delhi12 Mar 2021AY 2009-10

Bench: Sh. Bhavnesh Sainidr. B. R. R. Kumar(Through Video Conferencing) Ita No. 4095/Del/2019 : Asstt. Year : 2009-10 Ita No. 4096/Del/2019 : Asstt. Year : 2009-10 Sukhpal Singh, Vs Income Tax Officer, Ka-32, Kavi Nagar, Ward-2(3), Ghaziabad, U.P.-201002 Ghaziabad-201002 (Appellant) (Respondent) Pan No. Cwzps2745H Assessee By : Sh. Deepanshu Aggarwal, Adv. Revenue By : Sh. Farat Khan, Sr. Dr Date Of Hearing: 11.02.2021 Date Of Pronouncement: 12.03.2021

For Appellant: Sh. Deepanshu Aggarwal, AdvFor Respondent: Sh. Farat Khan, Sr. DR
Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘SMC-2’, NEW DELHI Before Sh. Bhavnesh Saini, Judicial Member Dr. B. R. R. Kumar, Accountant Member (Through Video Conferencing) ITA No. 4095/Del/2019 : Asstt. Year : 2009-10 ITA No. 4096/Del/2019 : Asstt. Year : 2009-10 Sukhpal Singh, Vs Income Tax Officer, KA-32, Kavi Nagar, Ward-2(3), Ghaziabad, U.P.-201002 Ghaziabad-201002 (APPELLANT) (RESPONDENT) PAN No. CWZPS2745H Assessee by : Sh. Deepanshu Aggarwal, Adv. Revenue by : Sh. Farat Khan, Sr. DR Date of Hearing: 11.02.2021 Date of Pronouncement: 12.03.2021 ORDER Per Dr. B. R. R. Kumar, Accountant Member: Th…

M/S Silicon Graphics Systems (India) Pvt. Ltd., New Delhi vs. DCIT, New Delhi

In the result, the appeal of assessee is allowed

ITA 2978/DEL/2013[2003-04]Status: DisposedITAT Delhi10 Mar 2021AY 2003-04

Bench: Shri Bhavnesh Saini & Shri B.R.R. Kumarआ.अ.सं/.I.T.A No.2978/Del/2013 िनधा"रणवष"/Assessment Year: 2003-04 बनाम Silicon Graphics Systems (India) Dcit Pvt. Ltd. Vs. Circle 8(1) Regus Business Centre, New Delhi. Level 15, Eros Corporate Towers, Nehru Place, New Delhi. Pan No. Aaacs4104N अपीलाथ" Appellant ""यथ"/Respondent

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

…I.T.A.No.2978/Del/2013 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G” NEW DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI B.R.R. KUMAR, ACCOUNTANT MEMBER आ.अ.सं/.I.T.A No.2978/Del/2013 िनधा"रणवष"/Assessment Year: 2003-04 बनाम Silicon Graphics Systems (India) DCIT Pvt. Ltd. Vs. Circle 8(1) Regus Business Centre, New Delhi. Level 15, Eros Corporate Towers, Nehru Place, New Delhi. PAN No. AAACS4104N अपीलाथ" Appellant ""यथ"/Respondent Shri P. Kaushik, Advocate िनधा"रतीक"ओरसे /Assessee by Shri Prakash Dubey, Sr. DR राज"वक"ओरसे /Revenue by सुनवाईक"तारीख/ Date of hearing: 08.03.2021 10.03.2021 उ"ोषणाक…

Jitesh Jayendra Bhadaliya, Mumbai vs. ITO 33(2)(1), Mumbai

ITA 7272/MUM/2018[2014-15]Status: DisposedITAT Mumbai03 Mar 2021AY 2014-15

Bench: Shri Rajesh Kumar () & Shri Ravish Sood () Shri Jitesh Jayendra Bhadaliya Income Tax Officer-33(2)(1) A/1104, Vasant Aradhana Tower Vs. Room No. 613, C-12, Chsl, Mahavir Nagar, Pratyakshakar Bhavan, Dahanukarwadi, Kandivali (W), Bandra Kurla Complex, Mumbai - 400067 Bandra (East), Mumbai - 400051

For Appellant: Shri Kumar Kale , A.RFor Respondent: Ms. Usha Gaikwad, D.R
Section 10(38)Section 143(2)Section 143(3)Section 250Section 271(1)(c)Section 274Section 68Section 69C

…ITA No. 7272/Mum/2018 A.Y. 2014-15 1 Shri Jitesh Jayendra Bhadaliya Vs. Income Tax Officer-33(2)(1) IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “F” MUMBAI BEFORE SHRI RAJESH KUMAR (ACCOUNTANT MEMBER) AND SHRI RAVISH SOOD (JUDICIAL MEMBER) Shri Jitesh Jayendra Bhadaliya Income Tax Officer-33(2)(1) A/1104, Vasant Aradhana Tower Vs. Room No. 613, C-12, CHSL, Mahavir Nagar, Pratyakshakar Bhavan, Dahanukarwadi, Kandivali (W), Bandra Kurla Complex, Mumbai - 400067 Bandra (East), Mumbai - 400051 PAN No. AACPB3044P (Assessee) (Revenue) Assessee by : Shri Kumar Kale , A.R Revenue by : Ms. Usha Gaikwad, D.R Da…

Fci Asia Pte Ltd., Singapore vs. DCIT, Circle- 1(3)(1), International Taxation, New Delhi

ITA 6436/DEL/2017[2009-10]Status: DisposedITAT Delhi03 Mar 2021AY 2009-10

Bench: Shri Anil Chaturvedi & Shri Kuldip Singh

For Appellant: Shri Ravi Sharma, AdvocateFor Respondent: Shri Sampoorn Anand Seth, Senior DR
Section 143(3)Section 271(1)(c)Section 275(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘B’ : NEW DELHI) BEFORE SHRI ANIL CHATURVEDI, ACCOUNTANT MEMBER and SHRI KULDIP SINGH, JUDICIAL MEMBER ITA No.6436 /Del./2017 (Assessment Year : 2009-10) M/s. FCI Asia Pte Ltd., vs. DCIT, Circle 1(3)(1), (now known as Amphenol FCI Asia New Delhi. Pte Ltd.), Kampong Ampat, #04-01/04, KA Place, Singapore – 368 328. (PAN : AABCF5252B) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Ravi Sharma, Advocate REVENUE BY : Shri Sampoorn Anand Seth, Senior DR Date of Hearing : 25.02.2021 Date of Order : 03.03.2021 O R D E R PER KULDIP SINGH, JUDICIAL MEMBER : Appellant…

Ram Singh Saini, Faridabad vs. ITO Ward - 1(5), Faridabad

The appeal of the assessee is allowed

ITA 6167/DEL/2019[2010-11]Status: DisposedITAT Delhi02 Mar 2021AY 2010-11

Bench: Shri N. K. Billaiya & Ms Suchitra Kamble

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

…1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘SMC-2’ NEW DELHI BEFORE SHRI N. K. BILLAIYA, ACCOUNTANT MEMBER AND MS SUCHITRA KAMBLE, JUDICIAL MEMBER I.T.A. No. 6167/DEL/2019 (A.Y 2010-11) (THROUGH VIDEO CONFERENCING) Ram Singh Saini Vs ITO C/o RRA Tax India D-28, South Ward-1(5) Extension Part-1, Faridabad, New Delhi Haryana CNEPS9277E (RESPONDENT) (APPELLANT) Appellant by Sh. Saumil Agarwal, Adv Respondent by Sh. Farhat Khan, Sr. DR Date of Hearing 02.03.2021 Date of Pronouncement 02.03.2021 ORDER PER SUCHITRA KAMBLE, JM This appeal is filed by the assessee against the order dated 31/05/2019 pa…

Rasal Builders & Developers Pvt. Ltd., Jaipur vs. ITO, Jaipur

In the result, the appeal of the assessee is partly allowed

ITA 287/JPR/2017[2005-06]Status: DisposedITAT Jaipur02 Mar 2021AY 2005-06

Bench: Us. 2 M/S Rasal Builders & Developers Pvt. Ltd. Vs. Ito

For Appellant: Shri Dilip Shivpuri (Adv.)For Respondent: Smt. Monisha Choudhari (Addl.CIT) a
Section 143(3)Section 271(1)Section 271(1)(c)Section 40A(3)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA. No. 287/JP/2017 fu/kZkj.k o"kZ@Assessment Years : 2005-06 cuke M/s Rasal Builders & Developers Pvt. The ITO, Vs. Ltd., Ward-3(1), 114, Joshi Marg, Santi Nagar, Jaipur. Kalwar Road, Jhotwara, Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AACCR 6981 Q vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri Dilip Shivpuri (Adv.) jkt…

Sampark Hotels (P) Ltd., New Delhi vs. DCIT, New Delhi

ITA 1438/DEL/2017[2008-09]Status: DisposedITAT Delhi24 Feb 2021AY 2008-09

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

For Appellant: Shri Satyen Sethi, AdvocateFor Respondent: Shri Prakash Dubey, Senior DR
Section 10Section 10(38)Section 115JSection 139Section 143Section 143(2)Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘G’ : NEW DELHI) BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER and SHRI KULDIP SINGH, JUDICIAL MEMBER (THROUGH VIDEO CONFERENCE) ITA No.1438/Del./2017 (ASSESSMENT YEAR : 2008-09) M/s. Sampark Hotels (P) Ltd., vs. DCIT, Circle 7, 1110, Ansal Bhawan, New Delhi. 16, K.G. Marg, New Delhi. (PAN : AABCS8097H) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Satyen Sethi, Advocate Shri A.T. Panda, Advocate REVENUE BY : Shri Prakash Dubey, Senior DR Date of Hearing : 01.02.2021 Date of Order : 24.02.2021 O R D E R PER KULDIP SINGH, JUDICIAL MEMBER : Appellant, M/s. Sampark Hotel…

Bhupendra Jain, Mumbai vs. Assistant Commissioner of Income Tax 18(1), Mumbai

The appeal of the assessee is allowed

ITA 5446/MUM/2019[2013-14]Status: DisposedITAT Mumbai18 Feb 2021AY 2013-14

Bench: Shri Manoj Kumar Aggarwal () & Shri Ravish Sood () Bhupendra Jain Asstt. Commissioner Karni House, 2Nd Floor, Vs. Of Income Tax 18(1), 17/19 Shamseth Street, Income Tax Department, 400002 2Nd Floor, Earnest House, Nariman Point, 400021

For Appellant: Shri R. M. Jain, A.RFor Respondent: Shri Tharian Oommen, D.R
Section 143(2)Section 143(3)Section 271(1)(c)Section 274Section 36(1)(iii)

…ITA No. 5446/Mum/2019 A.Y. 2013-14 1 Bhupendra Jain Vs. ACIT-18(1) IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “B” MUMBAI BEFORE SHRI MANOJ KUMAR AGGARWAL (ACCOUNTANT MEMBER) AND SHRI RAVISH SOOD (JUDICIAL MEMBER) Bhupendra Jain Asstt. Commissioner Karni House, 2nd Floor, Vs. of Income Tax 18(1), 17/19 Shamseth Street, Income Tax Department, 400002 2nd Floor, Earnest House, Nariman Point, 400021 PAN No. AADPJ1648Q (Assessee ) (Revenue) Assessee by : Shri R. M. Jain, A.R Revenue by : Shri Tharian Oommen, D.R Date of Hearing : 17/02/2021 Date of pronouncement : 18/02/2021 ORDER PER RAVISH SOOD, J.M:…

Ashok Mohan Dwarkadas, New Delhi vs. ITO, Ward- 45(4), New Delhi

In the result, appeal of Assessee allowed

ITA 4525/DEL/2017[2006-07]Status: DisposedITAT Delhi02 Feb 2021AY 2006-07

Bench: Shri Bhavnesh Saini & Shri Anil Chaturvedi

For Appellant: Shri Aman Gupta, C.AFor Respondent: Mrs. Alka Gautam, Sr. D.R
Section 143(3)Section 271(1)Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “A”: DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI ANIL CHATURVEDI, ACCOUNTANT MEMBER ITA.No.4525/Del./2017 Assessment Year 2006-2007 Dr. Ashok Mohan Dwarkadas, Legal Heir of Late Dr. Mrs.) Nirmala The Income Tax Officer, Dwarka Dass, New Delhi PIN 110029. PAN AFZPD6970J vs., Ward-45(4), C/o. RAJ KUMAR & ASSOCIATES, C.As., New Delhi. L-7A(LGF), South Ext. Part-2, New Delhi – 049. (Appellant) (Respondent) For Assessee : Shri Aman Gupta, C.A. For Revenue : Mrs. Alka Gautam, Sr. D.R. Date of Hearing : 25.01.2021 Date of Pronouncement : 02.02.2021 ORDER…

DCIT - Circle- 3 Thane, Mumbai vs. Shankar Krishna Kelkar, Thane

The appeal stands dismissed

ITA 2509/MUM/2019[2010-11]Status: DisposedITAT Mumbai01 Feb 2021AY 2010-11

Bench: Hon’Ble Shri Mahavir Singh, Vp & Hon’Ble Shri Manoj Kumar Aggarwal, Am (Hearing Through Video Conferencing Mode) आयकरअपील सं./ I.T.A. No.2509/Mum/2019 (िनधा"रण वष" / Assessment Year: 2010-11) Dcit-Circle-3 Shri Shankar Krishna Kelkar Room No.02, 6Th Floor Prop- M/S Standard Diesel बनाम Ashar It Park, B-Wing Vishwas Hospital Basement / Vs. Wagle Industrial Estate, Road No.16Z Behind Ghantali Temple Thane(W), Thane-400 0604 Naupada, Thane(W)-400 062 "थायीलेखासं./जीआइआरसं./Pan/Gir No. Abbpk-8636-L (अपीलाथ"/Appellant) (""थ" / Respondent) : Assessee By : None Revenue By : Shri T.S. Khalsa- Ld. Sr. Dr सुनवाई की तारीख/ : 01/02/2021 Date Of Hearing घोषणा की तारीख / : 01 /02/2021 Date Of Pronouncement

For Appellant: NoneFor Respondent: Shri T.S. Khalsa- Ld. Sr. DR
Section 143(3)Section 271(1)(c)

…1 Shankar Krishna Kelkar Assessment Year: 2010-11 आयकर अपीलीय अिधकरण “जी” "ायपीठ मुंबई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI माननीय "ी महावीर िसंह, उपा"" एवं माननीय "ी मनोज कुमार अ"वाल ,लेखा सद" के सम"। BEFORE HON’BLE SHRI MAHAVIR SINGH, VP AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM (Hearing through Video Conferencing Mode) आयकरअपील सं./ I.T.A. No.2509/Mum/2019 (िनधा"रण वष" / Assessment Year: 2010-11) DCIT-Circle-3 Shri Shankar Krishna Kelkar Room No.02, 6th Floor Prop- M/s Standard Diesel बनाम Ashar IT Park, B-Wing Vishwas Hospital Basement / Vs. Wagle Industrial Estate, Road No.16Z Behind…

Om Prakash Rana (Individual), New Delhi vs. ACIT, Circle-44(1), New Delhi

In the result, all the appeals of assessee are allowed

ITA 8025/DEL/2018[2013-14]Status: DisposedITAT Delhi01 Feb 2021AY 2013-14

Bench: Shri Bhavnesh Saini

For Appellant: Ms. Priamvada Surolia, AdvFor Respondent: Shri Prakash Dubey, Sr. DR
Section 139Section 148Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “SMC-1”: DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER ITA.Nos.8021 to 8025/Del./2018 Assessment Years 2009-10 to 2013-14 Om Prakash Rana ACIT (Individual), vs. Circle 44(1) 823, Ex MLA Wali Gali, New Delhi. Bijwasan, New Delhi. PAN No. AXDPR0827J (Appellant) (Respondent) For Assessee : Ms. Priamvada Surolia, Adv. For Revenue : Shri Prakash Dubey, Sr. DR Date of Hearing : 07.01.2021 Date of Pronouncement : 01.02.2021 ORDER All the appeals by assessee are directed against the different orders of Ld. CIT(Appeals)-15, Delhi dated 09.10.2018 for above assessme…

Om Prakash Rana (Individual), New Delhi vs. ACIT, Circle-44(1), New Delhi

In the result, all the appeals of assessee are allowed

ITA 8024/DEL/2018[2012-13]Status: DisposedITAT Delhi01 Feb 2021AY 2012-13

Bench: Shri Bhavnesh Saini

For Appellant: Ms. Priamvada Surolia, AdvFor Respondent: Shri Prakash Dubey, Sr. DR
Section 139Section 148Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “SMC-1”: DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER ITA.Nos.8021 to 8025/Del./2018 Assessment Years 2009-10 to 2013-14 Om Prakash Rana ACIT (Individual), vs. Circle 44(1) 823, Ex MLA Wali Gali, New Delhi. Bijwasan, New Delhi. PAN No. AXDPR0827J (Appellant) (Respondent) For Assessee : Ms. Priamvada Surolia, Adv. For Revenue : Shri Prakash Dubey, Sr. DR Date of Hearing : 07.01.2021 Date of Pronouncement : 01.02.2021 ORDER All the appeals by assessee are directed against the different orders of Ld. CIT(Appeals)-15, Delhi dated 09.10.2018 for above assessme…