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 367,282 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 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

M/S.Navodaya Logistics Private Limited, Mumbai vs. DCIT-13(1)(1), Mumbai

In the result, appeal filed by the assessee is allowed

ITA 2475/MUM/2018[2013-14]Status: DisposedITAT Mumbai04 Mar 2020AY 2013-14

Bench: Shri Mahavir Singh & Shri G. Manjunathanavodaya Logistics Pvt.Ltd. Vs. Dcit-13(1)(1) Room No.218, 2Nd Floor Flat No.22, Vishwatar Condominium, Aaykar Bhawan Plot No.310,Khar (West) M.K.Road Mumbai-400 052 Mumbai-400 020

Section 143(3)Section 271(1)(c)Section 274Section 36(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B”, BENCH MUMBAI BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT & SHRI G. MANJUNATHA, ACCOUNTANT MEMBER Navodaya Logistics Pvt.Ltd. Vs. DCIT-13(1)(1) Room No.218, 2nd Floor Flat No.22, Vishwatar Condominium, Aaykar Bhawan Plot No.310,Khar (West) M.K.Road Mumbai-400 052 Mumbai-400 020 PAN/GIR No.AACCC8903H Appellant) .. Respondent) Assessee by Shri Dharam V.Gandhi, AR Revenue by Shri Kailash Mangal, DR Date of Hearing 18/12/2019 Date of Pronouncement 04 /03/2020 आदेश आदेश / O R D E R आदेश आदेश PER G.MANJUNATHA (A.M): This appeal filed by the assessee is directed against,…

Tammana Surya Narayana, Machilipatnam vs. The Income Tax Officer, Ward-1, Machilipatnam

In the result, appeal filed by the assessee is allowed

ITA 567/VIZ/2019[2009-2010]Status: DisposedITAT Visakhapatnam28 Feb 2020AY 2009-2010

Bench: Shri V. Durga Rao, Hon’Ble & Shri D.S. Sunder Singh, Hon’Bletammana Surya Narayana, Vs. Ito, Ward-1, Prop. : Sri Swamy Ayyappa Machilipatnam. Traders, 27/299-3, Pathramannapet, Ed Plots, Machilipatnam. Pan No. Adhpt 8046 M (Appellant) (Respondent)

For Appellant: Shri D.L.Narasimha Rao, AdvFor Respondent: Shri V. Rama Mohan, Sr.DR

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

…IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM BENCH, VISAKHAPATNAM BEFORE SHRI V. DURGA RAO, HON’BLE JUDICIAL MEMBER & SHRI D.S. SUNDER SINGH, HON’BLE ACCOUNTANT MEMBER Tammana Surya Narayana, vs. ITO, Ward-1, Prop. : Sri Swamy Ayyappa Machilipatnam. Traders, 27/299-3, Pathramannapet, ED Plots, Machilipatnam. PAN No. ADHPT 8046 M (Appellant) (Respondent) Assessee by : Shri D.L.Narasimha Rao, Adv Department By : Shri V. Rama Mohan, Sr.DR Date of hearing : 26/02/2020. Date of pronouncement : 28/02/2020. O R D E R PER V. DURGA RAO, JUDICIAL MEMBER This appeal by the assessee is directed against the order of…

Avinash Jineshwar Naik, Kolhapur vs. Income-Tax Officer, Ward - 1(4), Kolhapur

In the result, all the appeals of the assessee are allowed

ITA 2144/PUN/2017[2006-07]Status: DisposedITAT Pune21 Feb 2020AY 2006-07

Bench: Shri George Mathan & Shri Anil Chaturvedi

For Appellant: Shri M.K. KulkarniFor Respondent: ShrI Rajendra B. Dond

Section 148Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE BEFORE SHRI George Mathan, Judicial Member and Shri Anil Chaturvedi, Accountant Member I.T.A. No. 2140 to 2144/PUN/2017 Assessment Years : 2002-03 to 2006-07 Avinash J. Naik, F-4 Tuljai Cirlcle, Nagala Park, Kolhapur. PAN ; AASPN 4101 F Appellant Vs. I.T.O. Ward 1(4), Kolhapur Respondent Appellant by : Shri M.K. Kulkarni Respondent by : ShrI Rajendra B. Dond Date of hearing : 20-02-2020 Date of Pronouncement: 21 -02-2020 ORDER PER GEORGE MATHAN, JUDICIAL MEMBER: These five appeals filed by the assessee are directed against consolidated order of the…

Avinash Jineshwar Naik, Kolhapur vs. Income-Tax Officer, Ward - 1(4), Kolhapur

In the result, all the appeals of the assessee are allowed

ITA 2143/PUN/2017[2005-06]Status: DisposedITAT Pune21 Feb 2020AY 2005-06

Bench: Shri George Mathan & Shri Anil Chaturvedi

For Appellant: Shri M.K. KulkarniFor Respondent: ShrI Rajendra B. Dond

Section 148Section 271(1)(c)

Avinash Jineshwar Naik, Kolhapur vs. Income-Tax Officer, Ward - 1(4), Kolhapur

In the result, all the appeals of the assessee are allowed

ITA 2142/PUN/2017[2004-05]Status: DisposedITAT Pune21 Feb 2020AY 2004-05

Bench: Shri George Mathan & Shri Anil Chaturvedi

For Appellant: Shri M.K. KulkarniFor Respondent: ShrI Rajendra B. Dond

Section 148Section 271(1)(c)

Avinash Jineshwar Naik, Kolhapur vs. Income-Tax Officer, Ward - 1(4), Kolhapur

In the result, all the appeals of the assessee are allowed

ITA 2141/PUN/2017[2003-04]Status: DisposedITAT Pune21 Feb 2020AY 2003-04

Bench: Shri George Mathan & Shri Anil Chaturvedi

For Appellant: Shri M.K. KulkarniFor Respondent: ShrI Rajendra B. Dond

Section 148Section 271(1)(c)

Avinash Jineshwar Naik, Kolhapur vs. Income-Tax Officer, Ward - 1(4), Kolhapur

In the result, all the appeals of the assessee are allowed

ITA 2140/PUN/2017[2002-03]Status: DisposedITAT Pune21 Feb 2020AY 2002-03

Bench: Shri George Mathan & Shri Anil Chaturvedi

For Appellant: Shri M.K. KulkarniFor Respondent: ShrI Rajendra B. Dond

Section 148Section 271(1)(c)

International Tractors Ltd., Delhi vs. DCIT (Ltu), New Delhi

Appeal of the assessee is allowed

ITA 6098/DEL/2016[2006-07]Status: DisposedITAT Delhi21 Feb 2020AY 2006-07

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

Section 271(1)(c)Section 274

…1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘C’ NEW DELHI BEFORE SH. R. K. PANDA, ACCOUNTANT MEMBER AND MS SUCHITRA KAMBLE, JUDICIAL MEMBER I.T.A. No. 6098/DEL/2016 (A.Y. 2006-07) International Tractors Ltd., Vs Deputy Commissioner of Sonalika House, Income Tax, 283, AGCR Enclave LTU, Saket, Karkardooma, Delhi – 110 092 New Delhi (AAACI 2270 H) (APPELLANT) (RESPONDENT) Appellant by Shri Sumit Kr. Bansal, C.A. Respondent by Shri S. N. Meena, Sr. D.R. Date of Hearing 22.01.2020 Date of Pronouncement 21.02.2020 ORDER PER SUCHITRA KAMBLE, JM This appeal is filed by the assessee against the order o…

Srichand G. Galani, Pune vs. Deputy Commissioner of Income-Tax, Circle - 6, Pune

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

ITA 2309/PUN/2017[2008-09]Status: DisposedITAT Pune19 Feb 2020AY 2008-09

Bench: Shri George Mathan & Shri Anil Chaturvedi

For Appellant: Shri V.L. JainFor Respondent: ShrI Rajendra B. Dond

Section 271(1)(c)Section 274

…was his submission that the A.O has not brought out for what purposes, penalty is being initiated and consequently the penalty is not leviable in view of the judgment of the Hon‟ble Supreme Court in the case of CIT Vs. SSA‟S Emarald Meadow reported at (2016) 73 Taxmann.com 248 (SC), as also the decision of Hon‟ble High Court of Bombay in the case of Principal C.I.T. (Central) Bangaluru Vs. Goa Coastal Resorts and Recreation (P) Ltd. reported at (2020) 113 taxmann.com 574 (Bombay) as also the decision of co-ordinate Bench of this Tribunal in ITA No. 1718/PUN/2017 and others dated 19-07-2019. 4. In reply, the lear…

Trade Centre Developers and Builders Pvt.Ltd, Pune vs. Deputy Commissioner of Income-Tax, Circle - 7, Pune

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

ITA 2312/PUN/2017[2003-04]Status: DisposedITAT Pune18 Feb 2020AY 2003-04

Bench: Shri George Mathan & Shri Anil Chaturvedi

For Appellant: Shri Rajiv ThakkarFor Respondent: ShrI Rajendra B. Dond

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

…action”. It was his submission that the penalty has been levied by the A.O for concealment of income. It was submitted by the learned A.R. that in view of the decision of the Hon‟ble Supreme Court in the case of CIT Vs. SSA‟S Emarald Meadow reported at (2016) 73 Taxmann.com 248 (SC), as also the decision of Hon‟ble High Court of Bombay in the case of Principal C.I.T. (Cenral) Bangaluru Vs. Goa Coastal Resorts and Recreation (P) Ltd. reported at (2020) 113 taxmann.com 574 (Bombay) as also the decision of co-ordinate Bench of this Tribunal in ITA No. 1718/PUN/2017 and others dated 19-07-2019, penalty as levied by t…

Trade Centre Developers and Builders Pvt.Ltd, Pune vs. Deputy Commissioner of Income-Tax, Circle - 7, Pune

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

ITA 2311/PUN/2017[2001-02]Status: DisposedITAT Pune18 Feb 2020AY 2001-02

Bench: Shri George Mathan & Shri Anil Chaturvedi

For Appellant: Shri Rajiv ThakkarFor Respondent: ShrI Rajendra B. Dond

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

T.Satyanarayana, Visakhapatnam vs. The ACIT, Visakhapatnam

In the result, appeal filed by the assessee is allowed

ITA 319/VIZ/2017[2004-2005]Status: DisposedITAT Visakhapatnam17 Feb 2020AY 2004-2005

Bench: Shri V. Durga Rao, Hon’Ble & Shri D.S. Sunder Singh, Hon’Bletalluri Satyanarayana, Vs. Acit, Circle-1(1), Prop. : Sairam Parlour, Visakhapatnam. D.No. 47-11-9, Diamond Park, Visakhapatnam. Pan No. Aaqpt 9170 N (Appellant) (Respondent)

For Appellant: Shri G.V.N. Hari, AdvocateFor Respondent: Smt. U.Mini Chandran,Sr.DR

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

…IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM BENCH, VISAKHAPATNAM BEFORE SHRI V. DURGA RAO, HON’BLE JUDICIAL MEMBER & SHRI D.S. SUNDER SINGH, HON’BLE ACCOUNTANT MEMBER Talluri Satyanarayana, vs. ACIT, Circle-1(1), Prop. : Sairam Parlour, Visakhapatnam. D.No. 47-11-9, Diamond Park, Visakhapatnam. PAN No. AAQPT 9170 N (Appellant) (Respondent) Assessee by : Shri G.V.N. Hari, Advocate. Department By : Smt. U.Mini Chandran,Sr.DR Date of hearing : 17/02/2020. Date of pronouncement : 17/02/2020. O R D E R PER V. DURGA RAO, JUDICIAL MEMBER This appeal by the assessee is directed against the order of Commissioner…

Classic Import P.Ltd, Mumbai vs. ITO 9(1)(2), Mumbai

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

ITA 3447/MUM/2017[2010-11]Status: DisposedITAT Mumbai17 Feb 2020AY 2010-11

Bench: Shri M. Balaganesh & Shri Ravish Soodm/S Classic Import Pvt.Ltd. I.T.O 12(1)(4) 1001, Corporate Avenue, Room No. 262, 2Nd Floor, Sonawala Cross Lane, Aayakar Bhavan, M.K. Road, Vs. Goregaon (East), Mumbai - 20 Mumbai – 400 063 Pan – Aaccc7095E (Appellant) (Respondent)

For Appellant: Dr. Prayag Jha, A.RFor Respondent: Kumar Padmapani Bora, D.R

Section 115JSection 143(1)Section 143(2)Section 271(1)(c)Section 274Section 80I

…ITA No.3447/Mum/2017 A.Y. 2010-11 1 M/s Classic Import Pvt. Ltd. Vs. ITO-12(1)(4) IN THE INCOME TAX APPELLATE TRIBUNAL “C” Bench, Mumbai Before Shri M. Balaganesh, Accountant Member and Shri Ravish Sood, Judicial Member M/s Classic Import Pvt.Ltd. I.T.O 12(1)(4) 1001, Corporate Avenue, Room No. 262, 2nd Floor, Sonawala Cross Lane, Aayakar Bhavan, M.K. Road, Vs. Goregaon (East), Mumbai - 20 Mumbai – 400 063 PAN – AACCC7095E (Appellant) (Respondent) Appellant by: Dr. Prayag Jha, A.R Respondent by: Kumar Padmapani Bora, D.R Date of Hearing: 28.01.2020 Date of Pronouncement: 17.02.2020 O R D E R PER RAVISH SOOD…

Shri Kamalendra Bhadur Mishra, Sonebhadra vs. DCIT, Range-III, Mirzapur

In the result, the appeal of the assessee is allowed

ITA 240/ALLD/2017[2011-12]Status: DisposedITAT Allahabad14 Feb 2020AY 2011-12

Bench: Shri. A. D. Jain & Shri T. S. Kapoorassessment Year: 2011-12 Shri Kamalendra Bhadur Mishra V. Dcit Prop. M/S K.S. Engineearing Range Iii Iii-19, Jme Colony Mirzapur Shakti Dnagar, Sonebhadra Tan/Pan:Adbpm4445K (Appellant) (Respondent) Appellant By: Shri K.R. Singh, Advocate Respondent By: Shri A. K. Singh, D.R. Date Of Hearing: 13 02 2020 Date Of Pronouncement: 14 02 2020 O R D E R

For Appellant: Shri K.R. Singh, AdvocateFor Respondent: Shri A. K. Singh, D.R

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

…IN THE INCOME TAX APPELLATE TRIBUNAL ALLAHABAD BENCH, ALLAHABAD BEFORE SHRI. A. D. JAIN, VICE PRESIDENT AND SHRI T. S. KAPOOR, ACCOUNTANT MEMBER Assessment Year: 2011-12 Shri Kamalendra Bhadur Mishra v. DCIT Prop. M/s K.S. Engineearing Range III III-19, JME Colony Mirzapur Shakti dNagar, Sonebhadra TAN/PAN:ADBPM4445K (Appellant) (Respondent) Appellant by: Shri K.R. Singh, Advocate Respondent by: Shri A. K. Singh, D.R. Date of hearing: 13 02 2020 Date of pronouncement: 14 02 2020 O R D E R PER A. D. JAIN, V.P.: This is assessee’s appeal against the order of the ld. CIT(A), Allahabad, dated 20/9/2017 for assessmen…

Munir M. Khan, Mumbai vs. DCIT- CC -7(1), Mumbai

In the result, appeal filed by the assesee is allowed and appeal filed by the revenue is dismissed

ITA 7138/MUM/2018[2009-10]Status: DisposedITAT Mumbai10 Feb 2020AY 2009-10

Bench: Shri Saktijit Dey & Shri G. Manjunathamunir Khan Vs. Dcit, Central Circle-7(1) 654, 6Th Floor 1404, ‘A’ Wing Raj Classic Bldg Aaykar Bhawan Off. Yari Road, Versova M.K.Road Andheri(W) Mumbai-400 020 Mumbai-400 061 Pan/Gir No.Asgpk3313A (Appellant) .. (Respondent) & Dcit, Central Circle-7(1) Vs. Munir Khan 654, 6Th Floor 1404, ‘A’ Wing Aaykar Bhawan Raj Classic Bldg M.K.Road Off. Yari Road, Versova Mumbai-400 020 Andheri(W) Mumbai-400 061 Pan/Gir No.Asgpk3313A (Appellant) .. (Respondent)

Section 132Section 132(4)Section 143(3)Section 260Section 271Section 271(1)(c)Section 271ASection 274

…IN THE INCOME TAX APPELLATE TRIBUNAL “D”, BENCH MUMBAI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER & SHRI G. MANJUNATHA, ACCOUNTANT MEMBER Munir Khan Vs. DCIT, Central Circle-7(1) 654, 6th Floor 1404, ‘A’ Wing Raj Classic Bldg Aaykar Bhawan Off. Yari Road, Versova M.K.Road Andheri(W) Mumbai-400 020 Mumbai-400 061 PAN/GIR No.ASGPK3313A (Appellant) .. (Respondent) & DCIT, Central Circle-7(1) Vs. Munir Khan 654, 6th Floor 1404, ‘A’ Wing Aaykar Bhawan Raj Classic Bldg M.K.Road Off. Yari Road, Versova Mumbai-400 020 Andheri(W) Mumbai-400 061 PAN/GIR No.ASGPK3313A (Appellant) .. (Respondent) Assessee by Shri Prateek…

Rheal Software P.Ltd, Mumbai vs. DCIT 8(3), Mumbai

In the result, the appeal is partly allowed

ITA 670/MUM/2017[2011-12]Status: DisposedITAT Mumbai10 Feb 2020AY 2011-12

Bench: Shri Saktijit Dey () & Shri N.K. Pradhan () Assessment Year: 2011-12 Rheal Software Pvt. Ltd., Dy. Cit-8(3), Mumbai. 901, Premium Tower, Vs. Lokhandwala Complex, Andheri (W), Mumbai-400053. Pan No. Aabcr8008B Appellant Respondent

For Appellant: Shri Ronak Doshi, ARFor Respondent: Shri D.G. Pansari, DR

Section 10BSection 139(5)Section 271Section 271(1)(c)Section 274Section 274r

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “D” MUMBAI BEFORE SHRI SAKTIJIT DEY (JUDICIAL MEMBER) AND SHRI N.K. PRADHAN (ACCOUNTANT MEMBER) Assessment Year: 2011-12 Rheal Software Pvt. Ltd., Dy. CIT-8(3), Mumbai. 901, Premium Tower, Vs. Lokhandwala Complex, Andheri (W), Mumbai-400053. PAN No. AABCR8008B Appellant Respondent Assessee by : Shri Ronak Doshi, AR Revenue by : Shri D.G. Pansari, DR Last Date of Hearing : 15/11/2019 Date of Pronouncement : 10/02/2020 ORDER PER N.K. PRADHAN, A.M. This is an appeal filed by the assessee. The relevant assessment year is 2011-12. The appeal is directed against t…

Shri Pardeep Kumar, Amritsar vs. Income Tax Officer Ward 3(3), Amritsar

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

ITA 734/ASR/2017[2004-05]Status: DisposedITAT Amritsar05 Feb 2020AY 2004-05

Bench: Shri L.P Sahu & Shri Ravish Sood

For Appellant: Shri Milkhi Ram on behalf of Sh. Padam Bahl C.AFor Respondent: Shri Charan Dass, D.R

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

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR Before Shri L.P Sahu, Accountant Member and Shri Ravish Sood, Judicial Member ITA No. 734/Asr./2017 (Assessment Year: 2004-05) Shri Pardeep Kumar Sareen The Income-tax Officer C/o. Prem Ashram High Ward 3(3), School, Beri Gate, Vs. Amritsar. Amritsar. PAN – ABSPS3710N (Appellant) (Respondent) Appellant by: Shri Milkhi Ram on behalf of Sh. Padam Bahl C.A. Respondent by: Shri Charan Dass, D.R. Date of Hearing: 05.02.2020 Date of Pronouncement: 06.02.2020 O R D E R PER RAVISH SOOD, JM The present appeal filed by the assessee is directed aga…

Carrymore Hoists Pvt. Ltd., Faridabad vs. ACIT, Faridabad

In the result, the appeal of the assessee is allowed

ITA 4374/DEL/2016[2009-10]Status: DisposedITAT Delhi04 Feb 2020AY 2009-10

Bench: Sh. H. S. Sidhudr. B. R. R. Kumarita No. 4374/Del/2016 : Asstt. Year : 2009-10 Carrymore Hoists Pvt. Ltd., Vs Asstt. Commissioner Of Plot No. 256, Sector-24, Income Tax, Circle-Ii, Faridabad Faridabad (Appellant) (Respondent) Pan No. Aaacc6652K Assessee By : Sh. Rajneesh Behari Mathur, Ca Revenue By : Sh. Saras Kumar, Sr. Dr Date Of Hearing: 19.12.2019 Date Of Pronouncement: 04.02.2020

For Appellant: Sh. Rajneesh Behari Mathur, CAFor Respondent: Sh. Saras Kumar, Sr. DR

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

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’, NEW DELHI Before Sh. H. S. Sidhu, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 4374/Del/2016 : Asstt. Year : 2009-10 Carrymore Hoists Pvt. Ltd., Vs Asstt. Commissioner of Plot No. 256, Sector-24, Income Tax, Circle-II, Faridabad Faridabad (APPELLANT) (RESPONDENT) PAN No. AAACC6652K Assessee by : Sh. Rajneesh Behari Mathur, CA Revenue by : Sh. Saras Kumar, Sr. DR Date of Hearing: 19.12.2019 Date of Pronouncement: 04.02.2020 ORDER Per Dr. B. R. R. Kumar, Accountant Member: The present appeal has been filed by the assessee against the order…

Dinesh Chandra Jaiswal, Kanpur vs. ACIT, New Delhi

Appeal of the assessee is allowed

ITA 2224/DEL/2017[2010-11]Status: DisposedITAT Delhi03 Feb 2020AY 2010-11

Bench: Shri Sudhanshu Srivastava & Shri Prashant Maharishishri Dinesh Chandra Jaiswal, Acit, 25A/2A, Om Purwa, Lal Bangla, Vs. Central Circle – 17, Kanpur. New Delhi. Pan : Aedpj9386B (Appellant) (Respondent)

For Appellant: Shri M. L. Jain, AdvFor Respondent: N O N E

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

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “B”: NEW DELHI BEFORE SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER Shri Dinesh Chandra Jaiswal, ACIT, 25A/2A, Om Purwa, Lal Bangla, Vs. Central Circle – 17, Kanpur. New Delhi. PAN : AEDPJ9386B (Appellant) (Respondent) Revenue by : N O N E; Assessee by: Shri M. L. Jain, Adv.; Date of Hearing 06/11/2019 Date of pronouncement 03/02/2020 O R D E R PER PRASHANT MAHARISHI, A. M. : This appeal is filed by the assessee against the order of the Commissioner of Income Tax (Appeals)-28, New Delhi, dated 09.02.2017 for assessment y…

Late Shri Jaswant Singh Madhok Through L/H Shri Sandeep Singh Madhok, New Delhi vs. ACIT, New Delhi

ITA 6469/DEL/2016[2011-12]Status: DisposedITAT Delhi31 Jan 2020AY 2011-12

Bench: Shri Kuldip Singh & Dr. B.R.R. Kumar

For Appellant: NoneFor Respondent: Shri Saras Kumar, Sr. DR

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

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘G’ : NEW DELHI) BEFORE SHRI KULDIP SINGH, JUDICIAL MEMBER AND Dr. B.R.R. KUMAR, ACCOUNTANT MEMBER ITA No.6469/Del./2016, A.Y. 2011-12 Late Shri Jaswant Singh Madhok Vs. ACIT Through L/H Sh. Sandeep Singh Central Circle-3, Madhok New Delhi D-97, Defence Colony, New Delhi - 110024 (APPELLANT) (RESPONDENT) ASSESSEE BY : None REVENUE BY : Shri Saras Kumar, Sr. DR Date of Hearing : 20.01.2020 Date of Order :31 .01.2020 O R D E R PER KULDIP SINGH, JUDICIAL MEMBER : The appellant Late Shri Jaswant Singh Madhok through L/H Shri Sandeep Singh Madhok, New Delhi (…