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 367,194 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

M/S Hbn Housing Finance Ltd., New Delhi vs. DCIT, New Delhi

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

ITA 2650/DEL/2017[2010-11]Status: DisposedITAT Delhi30 Jan 2020AY 2010-11

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

Section 143(3)Section 153ASection 271Section 271(1)(c)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘C’, NEW DELHI BEFORE SHRI O.P. KANT, ACCOUNTANT MEMBER AND SHRI KULDIP SINGH, JUDICIAL MEMBER ITA Nos. 2648, 2649 & 2650/Del/2017 Assessment Years: 2005-06, 2009-10 & 2010-11 M/s. HBN Housing Finance Vs. DCIT, Ltd., Central Circle-29, 572B, 5th Floor, HBN Office, New Delhi D-Mall, Distt. Centre, Paschim Vihar, New Delhi PAN :AABCH3930J (Applicant) (Respondent) Applicant by Ms. Ashisha Mittal, CA Respondent by Shri S.N. Meena, Sr. DR Date of hearing 14.11.2019 Date of pronouncement 30.01.2020 ORDER PER O.P. KANT, AM: These three appeals by the assessee are…

M/S Hbn Housing Finance Ltd., New Delhi vs. DCIT, New Delhi

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

ITA 2649/DEL/2017[2009-10]Status: DisposedITAT Delhi30 Jan 2020AY 2009-10

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

Section 143(3)Section 153ASection 271Section 271(1)(c)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘C’, NEW DELHI BEFORE SHRI O.P. KANT, ACCOUNTANT MEMBER AND SHRI KULDIP SINGH, JUDICIAL MEMBER ITA Nos. 2648, 2649 & 2650/Del/2017 Assessment Years: 2005-06, 2009-10 & 2010-11 M/s. HBN Housing Finance Vs. DCIT, Ltd., Central Circle-29, 572B, 5th Floor, HBN Office, New Delhi D-Mall, Distt. Centre, Paschim Vihar, New Delhi PAN :AABCH3930J (Applicant) (Respondent) Applicant by Ms. Ashisha Mittal, CA Respondent by Shri S.N. Meena, Sr. DR Date of hearing 14.11.2019 Date of pronouncement 30.01.2020 ORDER PER O.P. KANT, AM: These three appeals by the assessee are…

M/S Hbn Housing Finance Ltd., New Delhi vs. DCIT, New Delhi

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

ITA 2648/DEL/2017[2005-06]Status: DisposedITAT Delhi30 Jan 2020AY 2005-06

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

Section 143(3)Section 153ASection 271Section 271(1)(c)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘C’, NEW DELHI BEFORE SHRI O.P. KANT, ACCOUNTANT MEMBER AND SHRI KULDIP SINGH, JUDICIAL MEMBER ITA Nos. 2648, 2649 & 2650/Del/2017 Assessment Years: 2005-06, 2009-10 & 2010-11 M/s. HBN Housing Finance Vs. DCIT, Ltd., Central Circle-29, 572B, 5th Floor, HBN Office, New Delhi D-Mall, Distt. Centre, Paschim Vihar, New Delhi PAN :AABCH3930J (Applicant) (Respondent) Applicant by Ms. Ashisha Mittal, CA Respondent by Shri S.N. Meena, Sr. DR Date of hearing 14.11.2019 Date of pronouncement 30.01.2020 ORDER PER O.P. KANT, AM: These three appeals by the assessee are…

Smt. Sumohita Kaur, New Delhi vs. ACIT, New Delhi

ITA 6473/DEL/2016[2010-11]Status: DisposedITAT Delhi29 Jan 2020AY 2010-11

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.6472/Del./2016, A.Y. 2009-10 ITA No.6473/Del./2016, A.Y. 2010-11 Smt. Sumohita Kaur Vs. ACIT D-97, Defence Colony, Central Circle-3, New Delhi New Delhi PAN : (APPELLANT) (RESPONDENT) ASSESSEE BY : None REVENUE BY : Shri Saras Kumar, Sr. DR Date of Hearing : 20.01.2020 Date of Order : 29.01.2020 O R D E R PER KULDIP SINGH, JUDICIAL MEMBER : Since the identical issues has been raised in all the aforesaid appeals on the basis of identical set of facts a…

Smt. Sumohita Kaur, New Delhi vs. ACIT, New Delhi

ITA 6472/DEL/2016[2009-10]Status: DisposedITAT Delhi29 Jan 2020AY 2009-10

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.6472/Del./2016, A.Y. 2009-10 ITA No.6473/Del./2016, A.Y. 2010-11 Smt. Sumohita Kaur Vs. ACIT D-97, Defence Colony, Central Circle-3, New Delhi New Delhi PAN : (APPELLANT) (RESPONDENT) ASSESSEE BY : None REVENUE BY : Shri Saras Kumar, Sr. DR Date of Hearing : 20.01.2020 Date of Order : 29.01.2020 O R D E R PER KULDIP SINGH, JUDICIAL MEMBER : Since the identical issues has been raised in all the aforesaid appeals on the basis of identical set of facts a…

Shri Sachinder Mohan Mehta, New Delhi vs. ACIT, New Delhi

In the result, appeal of assessee allowed

ITA 6575/DEL/2015[2009-10]Status: DisposedITAT Delhi28 Jan 2020AY 2009-10

Bench: Shri Bhavnesh Saini & Shri O.P. Kant

For Appellant: Shri A.K. Srivastava, C.AFor Respondent: Ms. Rakhi Vimal, Sr. D.R
Section 271(1)Section 271(1)(c)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “E”: DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI O.P. KANT, ACCOUNTANT MEMBER ITA.No.6575/Del./2015 Assessment Year 2009-2010 Shri Sachinder Mohan The ACIT, Mehta, B-465, New vs., Circle 61(1), Friends Colony, New Delhi PIN-110065 PAN AAFPM1379R New Delhi. (Appellant) (Respondent) For Assessee : Shri A.K. Srivastava, C.A. For Revenue : Ms. Rakhi Vimal, Sr. D.R. Date of Hearing : 23.01.2020 Date of Pronouncement : 28.01.2020 ORDER PER BHAVNESH SAINI, J.M. This appeal by Assessee has been directed against the Order of the Ld. CIT(A)-20, New Delhi,…

Bhubaneswar Club, Bhubaneswar vs. DCIT, Circle- 2, Bhubaneswar

In the result, appeal of the assessee is allowed

ITA 349/CTK/2019[2014-15]Status: DisposedITAT Cuttack27 Jan 2020AY 2014-15

Bench: Shri Chandra Mohan Garg & Laxmi Prasad Sahuassessment Year : 2014-2015

For Appellant: Shri G.Naik/Rajat Kar & S.K.Sarangi, ARsFor Respondent: Shri Subhendu Dutta, DR
Section 271Section 271(1)(c)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK BEFORE SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER AND LAXMI PRASAD SAHU, ACCOUNTANT MEMBER Assessment Year : 2014-2015 Bhubaneswar Club, A.G.Square, Vs. DCIT, Circle 1(1), Bhubaneswar. Unit-VI, Rajpath, Bhubaneswar. PAN/GIR No.AABCB 3582 C (Appellant) .. ( Respondent) Assessee by : Shri G.Naik/Rajat Kar & S.K.Sarangi, ARs Revenue by : Shri Subhendu Dutta, DR Date of Hearing : 27 /01/ 2020 Date of Pronouncement : 27 /01/2020 O R D E R Per C.M.Garg,JM This is an appeal filed by the assessee against the order dated 23.9.2019 of the CIT(A),1, Bhubanesw…

DCIT, Central Circle-2, Jaipur, Central Circle-2 Jaipur vs. Shri Prakash Chand Sharma, C-42, Gokul Path Vaishali Nagar, Jaipur

In the result, appeals of the revenue are dismissed

ITA 778/JPR/2019[2012-13]Status: DisposedITAT Jaipur27 Jan 2020AY 2012-13

Bench: Ao On The Charge Of Concealment Of Income.

For Appellant: Shri PC Parwal (CA)For Respondent: Shri B.K. Gupta (CIT) fu/kZkfjrh dh vksj ls@
Section 132Section 132(4)Section 143(3)Section 153ASection 271(1)(c)Section 274

…otice issued by the AO under section 274 r.w.s. u/s 271(1)(c) to be bad in law as it does not specify which limb of section u/s 271(1)(c) of the act under which it is initiated. The Hon'ble Supreme Court in CIT Vs. SSA's Emerald Meadows has dismissed the SLP (73 Taxmann.com 248). 5.8 Further, similar view has been adopted by various courts wherein relief has been granted to the appellant in case the penalty notice u/s 271(1)(c) is vague and not specific in pointing out the limb under which penalty I proposed to be imposed. Some of the such decisions, including those by the Hon'ble ITAT Jaipur are : Sh Samson Pe…

DCIT, Central Circle-2, Jaipur, Central Circle-2 Jaipur vs. Shri Prakash Chand Sharma, C-42, Gokul Path Vaishali Nagar, Jaipur

In the result, appeals of the revenue are dismissed

ITA 777/JPR/2019[2011-12]Status: DisposedITAT Jaipur27 Jan 2020AY 2011-12

Bench: Ao On The Charge Of Concealment Of Income.

For Appellant: Shri PC Parwal (CA)For Respondent: Shri B.K. Gupta (CIT) fu/kZkfjrh dh vksj ls@
Section 132Section 132(4)Section 143(3)Section 153ASection 271(1)(c)Section 274

…otice issued by the AO under section 274 r.w.s. u/s 271(1)(c) to be bad in law as it does not specify which limb of section u/s 271(1)(c) of the act under which it is initiated. The Hon'ble Supreme Court in CIT Vs. SSA's Emerald Meadows has dismissed the SLP (73 Taxmann.com 248). 5.8 Further, similar view has been adopted by various courts wherein relief has been granted to the appellant in case the penalty notice u/s 271(1)(c) is vague and not specific in pointing out the limb under which penalty I proposed to be imposed. Some of the such decisions, including those by the Hon'ble ITAT Jaipur are : Sh Samson Pe…

DCIT, Central Circle-2, Jaipur, Central Circle-2 Jaipur vs. Shri Prakash Chand Sharma, C-42, Gokul Path Vaishali Nagar, Jaipur

In the result, appeals of the revenue are dismissed

ITA 776/JPR/2019[2010-11]Status: DisposedITAT Jaipur27 Jan 2020AY 2010-11

Bench: Ao On The Charge Of Concealment Of Income.

For Appellant: Shri PC Parwal (CA)For Respondent: Shri B.K. Gupta (CIT) fu/kZkfjrh dh vksj ls@
Section 132Section 132(4)Section 143(3)Section 153ASection 271(1)(c)Section 274

…otice issued by the AO under section 274 r.w.s. u/s 271(1)(c) to be bad in law as it does not specify which limb of section u/s 271(1)(c) of the act under which it is initiated. The Hon'ble Supreme Court in CIT Vs. SSA's Emerald Meadows has dismissed the SLP (73 Taxmann.com 248). 5.8 Further, similar view has been adopted by various courts wherein relief has been granted to the appellant in case the penalty notice u/s 271(1)(c) is vague and not specific in pointing out the limb under which penalty I proposed to be imposed. Some of the such decisions, including those by the Hon'ble ITAT Jaipur are : Sh Samson Pe…

New Samrat Metals Co. Pvt. Ltd., New Delhi vs. DCIT, New Delhi

In the result, appeal of the Assessee allowed

ITA 2470/DEL/2017[2012-13]Status: DisposedITAT Delhi24 Jan 2020AY 2012-13

Bench: Shri Bhavnesh Saini & Shri O.P. Kant

For Appellant: Dr. Rakesh Gupta, AdvocateFor Respondent: Ms. Rakhi Vimal, Sr. DR
Section 271(1)Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “E”: DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI O.P. KANT, ACCOUNTANT MEMBER ITA.No.2470/Del./2017 Assessment Year 2012-2013 M/s. New Samrat Metals Co. Pvt. Ltd., New Delhi. The DCIT, PAN AABCN7728C vs., Circle – 18(1), C/o. Mrs. Bharati Sharma, B-42, Friends Colony New Delhi. (West), New Delhi–110065. (Appellant) (Respondent) For Assessee : Dr. Rakesh Gupta, Advocate For Revenue : Ms. Rakhi Vimal, Sr. DR Date of Hearing : 21.01.2020 Date of Pronouncement : 24.01.2020 ORDER PER BHAVNESH SAINI, J.M. This appeal by Assessee has been directed aga…

M/S. Risha Tour and Travels, Kanpur vs. Income Tax Officer- 2(3), Kanpur

In the result, the appeal of the assessee is allowed

ITA 606/LKW/2018[2014-15]Status: DisposedITAT Lucknow23 Jan 2020AY 2014-15

Bench: Shri. A. D. Jain & Shri T. S. Kapoorassessment Year: 2014-15 M/S Risha Tour & Travels V. Ito-2(3) 111/51, Ashok Nagar Kanpur Kanpur Tan/Pan:Aaofr5578C (Appellant) (Respondent) Appellant By: Shri Rakesh Garg, Advocate Respondent By: Shri Ajay Kumar, D.R. Date Of Hearing: 09 01 2020 Date Of Pronouncement: 23 01 2020 O R D E R

For Appellant: Shri Rakesh Garg, AdvocateFor Respondent: Shri Ajay Kumar, D.R
Section 271Section 271(1)(c)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH “A”, LUCKNOW BEFORE SHRI. A. D. JAIN, VICE PRESIDENT AND SHRI T. S. KAPOOR, ACCOUNTANT MEMBER Assessment Year: 2014-15 M/s Risha Tour & Travels v. ITO-2(3) 111/51, Ashok Nagar Kanpur Kanpur TAN/PAN:AAOFR5578C (Appellant) (Respondent) Appellant by: Shri Rakesh Garg, Advocate Respondent by: Shri Ajay Kumar, D.R. Date of hearing: 09 01 2020 Date of pronouncement: 23 01 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)-I, Kanpur, dated 13/6/2018 for assessment year 2014-15, taking the following grounds: 1. Because the…

Madhav Narayan Bhatkuly, Mumbai vs. Assistant Commissioner of Income Tax, Circle-19(2), Mumbai

In the result, appeal filed by the assesse is allowed

ITA 7224/MUM/2018[2009-10]Status: DisposedITAT Mumbai22 Jan 2020AY 2009-10

Bench: Shri Saktijit Dey & Shri G. Manjunathamadhav N. Bhatkuly Vs. Acit, Circle-19(2) Room No.207, 2Nd Floor 1501/02/03 Raheja Empress 392, Veer Savarkar Marg Matru Mandir, Tardeo Prabhadevi Mumbai-400 007 Mumbai-400 006 Pan/Gir No.Aaapb7378J Appellant) .. Respondent)

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

…on of Hon’ble e Bombay High Court, in the case of CIT vs Samson Perinchery in ITA No. 1154/Mum/2015, dated 05/12/2017. This legal proposition is further supported by the decision of Hon’ble Supreme court, in the case of CIT vs M/s SSA’s Emerald Meadows (2016) 242 Taxmann 180 (SC), where the Hon’ble Supreme court has upheld the decision of Hon’ble Karnataka High Court, in the case of CIT vs. Manjunatha cotton & Ginning Factory (2013) 359 ITR 565. In this case, on perusal of assessment order, as well as penalty order , it is very clear from the records that the Ld. AO has not arrived at clear satisfaction as requir…

DCIT, Central Circle, Sambalpur vs. Sri Bajrang Kumar Agrawal, Sundargarh

In the result, appeal of the revenue is dismissed

ITA 388/CTK/2018[2009-10]Status: DisposedITAT Cuttack14 Jan 2020AY 2009-10

Bench: Shri Chandra Mohan Garg & Laxmi Prasad Sahuassessment Year : 2009-2010

For Appellant: Shri S.K.Tulsiyan, ARFor Respondent: Shri S.M.Keshmamat, CIT DR
Section 271Section 292B

…IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK BEFORE SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER AND LAXMI PRASAD SAHU, ACCOUNTANT MEMBER Assessment Year : 2009-2010 DCIT, Central Circle, Sambalpur Vs. Sri Bajrang Kumar Agarwal, Om Niwas, Barsuan, Sundargarh PAN/GIR No.AAVPA 3653 J (Appellant) .. ( Respondent) Assessee by : Shri S.K.Tulsiyan, AR Revenue by : Shri S.M.Keshmamat, CIT DR Date of Hearing : 14 /01/ 2020 Date of Pronouncement : 14/01/2020 O R D E R Per C.M.Garg,JM This is an appeal filed by the revenue against the order of the CIT(A)-2, Bhubaneswar dated 26.6.2018 for the assessment…

Tikuchand Durgaji Jogani, Mumbai vs. ACIT - 17 (3), Mumbai

In the result, the appeal of the assessee is allowed

ITA 6799/MUM/2018[2013-14]Status: DisposedITAT Mumbai14 Jan 2020AY 2013-14

Bench: Shri Rajesh Kumar & Shri Ravish Soodassessment Year: 2013-14

For Appellant: Shri Ashok J. Patil, A.RFor Respondent: Shri Amit Pratap Singh, D.R
Section 10(38)Section 143(3)Section 271Section 271(1)Section 271(1)(C)Section 271(1)(c)Section 274

…an not be sustained as the initiation of the penalty is not valid under law. The case of the assessee is squarely covered by the following decisions: a) CIT Vs SSA’s Emerald Meadows(SC) (2016) 73 Taxmann.com 241 Karnataka – SLP dismissed as reported in (2016) 73 Taxmann.com 248 (SC) b) CIT vs. Manjunath Cotton and Ginning Factory (2013) 359 ITR 565 (Kar.) c) CIT vs. Shri Samson Perinchery (2017) 392 ITR 4 (Bom.) d) CIT vs. Mrs. Piedade Perinchery ITXA No.1310 of 2014 order dated 10.01.2017 (Bom. – HC) 7. The Hon’ble Bombay High Court in the Case CIT Vs Shri Samson Perinchery & CIT vs. Mrs. Piedade Perinchery (su…

Assistant Commissioner of Income Tax, Circle-3(1), Visakhapatnam vs. People Combine Avenues Limited, Visakhapatnam

In the result, appeal filed by the assessee is allowed

ITA 404/VIZ/2018[2012-13]Status: DisposedITAT Visakhapatnam08 Jan 2020AY 2012-13

Bench: Shri V. Durga Rao, Hon’Ble & Shri D.S. Sunder Singh, Hon’Bleacit, Circle-3(1), Vs. M/S. People Combine Visakhapatnam. Avenues Ltd., D.No. 8-1- 97/1/8, Level-4, Block-B, Ninitaas Heights, Pedawaltair, Visakhapatnam. Pan No. Aabcv 2255 L (Appellant) (Respondent)

For Appellant: NoneFor Respondent: Smt. Suman Malik, Sr.DR
Section 133ASection 143(3)Section 271Section 271(1)(c)

…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 ACIT, Circle-3(1), vs. M/s. People Combine Visakhapatnam. Avenues Ltd., D.No. 8-1- 97/1/8, Level-4, Block-B, Ninitaas Heights, Pedawaltair, Visakhapatnam. PAN No. AABCV 2255 L (Appellant) (Respondent) Assessee by : None. Department By : Smt. Suman Malik, Sr.DR Date of hearing : 30/12/2019. Date of pronouncement : 08/01/2020. O R D E R PER V. DURGA RAO, JUDICIAL MEMBER This appeal by the assessee is directed against the order of Commission…

Sampa Anupurba, Angul vs. ACIT, Central Circle, Cuttack

In the result, all appeals of the assessee are allowed

ITA 62/CTK/2019[2015-16]Status: DisposedITAT Cuttack08 Jan 2020AY 2015-16

Bench: Shri C.M. Garg, Jm & Shri L.P. Sahu, Am आयकर अपीऱ सं./Ita Nos.58 To 62/Ctk/2019 (नििाारण वषा / Ays. :2011-2012 To 2015-2016) Sampa Anupurba, Vs. Dcit, Central Circle, Cuttack At: Amalapada, Talcher, Dist: Anugul, Odisha स्थायी ऱेखा सं./Pan No. : Ainpa 3951 P (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. यनधागररती की ओर से /Assessee By : Shri J.M.Pattnaik, Advocate राजस्व की ओर से /Revenue By : Shri Piyush Kolhe, Cit-Dr सुनवाई की तारीख / Date Of Hearing : 17/12/2019 घोषणा की तारीख/Date Of Pronouncement : 08/01/2020 आदेश / O R D E R Per Bench : These Are The Appeals Filed By The Assessee Against The Consolidated Order Of Cit(A)-2, Bhubaneswar, All Dated 03.12.2018 For The Assessment Years 2011-2012 To 2015-2016. 2. Since The Issues Involved In All The Appeals Are Identical To Each Other, Except Different In Figure, Therefore, With The Consent Of Both The Parties, All The Appeals Are Heard Analogously & Disposed Off By This Consolidated Order. For The Sake Of Convenience, We Shall Take Into Consideration The Facts & Grounds Mentioned In Ita No.58/Ctk/2019 For The Assessment Year 2011-2012 For Deciding All 2

For Appellant: Shri J.M.Pattnaik, AdvocateFor Respondent: Shri Piyush Kolhe, CIT-DR
Section 132Section 139Section 143(2)Section 153ASection 271Section 271(1)(c)Section 274

…आयकर अपीऱीय अधिकरण, कटक न्यायपीठ,कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK श्री सी.एम.गगग, न्याययक सदस्य एवं श्री एऱ.ऩी.साहु,ऱेखा सदस्य के समऺ BEFORE SHRI C.M. GARG, JM & SHRI L.P. SAHU, AM आयकर अपीऱ सं./ITA Nos.58 to 62/CTK/2019 (नििाारण वषा / AYs. :2011-2012 to 2015-2016) Sampa Anupurba, Vs. DCIT, Central Circle, Cuttack At: Amalapada, Talcher, Dist: Anugul, Odisha स्थायी ऱेखा सं./PAN No. : AINPA 3951 P (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. यनधागररती की ओर से /Assessee by : Shri J.M.Pattnaik, Advocate राजस्व की ओर से /Revenue by : Shri Piyush Kolhe, CIT-DR सुनवाई की तारीख / Date…

Sampa Anupurba, Angul vs. ACIT, Central Circle, Cuttack

In the result, all appeals of the assessee are allowed

ITA 61/CTK/2019[2014-15]Status: DisposedITAT Cuttack08 Jan 2020AY 2014-15

Bench: Shri C.M. Garg, Jm & Shri L.P. Sahu, Am आयकर अपीऱ सं./Ita Nos.58 To 62/Ctk/2019 (नििाारण वषा / Ays. :2011-2012 To 2015-2016) Sampa Anupurba, Vs. Dcit, Central Circle, Cuttack At: Amalapada, Talcher, Dist: Anugul, Odisha स्थायी ऱेखा सं./Pan No. : Ainpa 3951 P (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. यनधागररती की ओर से /Assessee By : Shri J.M.Pattnaik, Advocate राजस्व की ओर से /Revenue By : Shri Piyush Kolhe, Cit-Dr सुनवाई की तारीख / Date Of Hearing : 17/12/2019 घोषणा की तारीख/Date Of Pronouncement : 08/01/2020 आदेश / O R D E R Per Bench : These Are The Appeals Filed By The Assessee Against The Consolidated Order Of Cit(A)-2, Bhubaneswar, All Dated 03.12.2018 For The Assessment Years 2011-2012 To 2015-2016. 2. Since The Issues Involved In All The Appeals Are Identical To Each Other, Except Different In Figure, Therefore, With The Consent Of Both The Parties, All The Appeals Are Heard Analogously & Disposed Off By This Consolidated Order. For The Sake Of Convenience, We Shall Take Into Consideration The Facts & Grounds Mentioned In Ita No.58/Ctk/2019 For The Assessment Year 2011-2012 For Deciding All 2

For Appellant: Shri J.M.Pattnaik, AdvocateFor Respondent: Shri Piyush Kolhe, CIT-DR
Section 132Section 139Section 143(2)Section 153ASection 271Section 271(1)(c)Section 274

…आयकर अपीऱीय अधिकरण, कटक न्यायपीठ,कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK श्री सी.एम.गगग, न्याययक सदस्य एवं श्री एऱ.ऩी.साहु,ऱेखा सदस्य के समऺ BEFORE SHRI C.M. GARG, JM & SHRI L.P. SAHU, AM आयकर अपीऱ सं./ITA Nos.58 to 62/CTK/2019 (नििाारण वषा / AYs. :2011-2012 to 2015-2016) Sampa Anupurba, Vs. DCIT, Central Circle, Cuttack At: Amalapada, Talcher, Dist: Anugul, Odisha स्थायी ऱेखा सं./PAN No. : AINPA 3951 P (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. यनधागररती की ओर से /Assessee by : Shri J.M.Pattnaik, Advocate राजस्व की ओर से /Revenue by : Shri Piyush Kolhe, CIT-DR सुनवाई की तारीख / Date…

Sampa Anupurba, Angul vs. ACIT, Central Circle, Cuttack

In the result, all appeals of the assessee are allowed

ITA 60/CTK/2019[2013-14]Status: DisposedITAT Cuttack08 Jan 2020AY 2013-14

Bench: Shri C.M. Garg, Jm & Shri L.P. Sahu, Am आयकर अपीऱ सं./Ita Nos.58 To 62/Ctk/2019 (नििाारण वषा / Ays. :2011-2012 To 2015-2016) Sampa Anupurba, Vs. Dcit, Central Circle, Cuttack At: Amalapada, Talcher, Dist: Anugul, Odisha स्थायी ऱेखा सं./Pan No. : Ainpa 3951 P (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. यनधागररती की ओर से /Assessee By : Shri J.M.Pattnaik, Advocate राजस्व की ओर से /Revenue By : Shri Piyush Kolhe, Cit-Dr सुनवाई की तारीख / Date Of Hearing : 17/12/2019 घोषणा की तारीख/Date Of Pronouncement : 08/01/2020 आदेश / O R D E R Per Bench : These Are The Appeals Filed By The Assessee Against The Consolidated Order Of Cit(A)-2, Bhubaneswar, All Dated 03.12.2018 For The Assessment Years 2011-2012 To 2015-2016. 2. Since The Issues Involved In All The Appeals Are Identical To Each Other, Except Different In Figure, Therefore, With The Consent Of Both The Parties, All The Appeals Are Heard Analogously & Disposed Off By This Consolidated Order. For The Sake Of Convenience, We Shall Take Into Consideration The Facts & Grounds Mentioned In Ita No.58/Ctk/2019 For The Assessment Year 2011-2012 For Deciding All 2

For Appellant: Shri J.M.Pattnaik, AdvocateFor Respondent: Shri Piyush Kolhe, CIT-DR
Section 132Section 139Section 143(2)Section 153ASection 271Section 271(1)(c)Section 274

…आयकर अपीऱीय अधिकरण, कटक न्यायपीठ,कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK श्री सी.एम.गगग, न्याययक सदस्य एवं श्री एऱ.ऩी.साहु,ऱेखा सदस्य के समऺ BEFORE SHRI C.M. GARG, JM & SHRI L.P. SAHU, AM आयकर अपीऱ सं./ITA Nos.58 to 62/CTK/2019 (नििाारण वषा / AYs. :2011-2012 to 2015-2016) Sampa Anupurba, Vs. DCIT, Central Circle, Cuttack At: Amalapada, Talcher, Dist: Anugul, Odisha स्थायी ऱेखा सं./PAN No. : AINPA 3951 P (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. यनधागररती की ओर से /Assessee by : Shri J.M.Pattnaik, Advocate राजस्व की ओर से /Revenue by : Shri Piyush Kolhe, CIT-DR सुनवाई की तारीख / Date…

Sampa Anupurba, Angul vs. DCIT, Central Circle, Cuttack

In the result, all appeals of the assessee are allowed

ITA 59/CTK/2019[2012-13]Status: DisposedITAT Cuttack08 Jan 2020AY 2012-13

Bench: Shri C.M. Garg, Jm & Shri L.P. Sahu, Am आयकर अपीऱ सं./Ita Nos.58 To 62/Ctk/2019 (नििाारण वषा / Ays. :2011-2012 To 2015-2016) Sampa Anupurba, Vs. Dcit, Central Circle, Cuttack At: Amalapada, Talcher, Dist: Anugul, Odisha स्थायी ऱेखा सं./Pan No. : Ainpa 3951 P (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. यनधागररती की ओर से /Assessee By : Shri J.M.Pattnaik, Advocate राजस्व की ओर से /Revenue By : Shri Piyush Kolhe, Cit-Dr सुनवाई की तारीख / Date Of Hearing : 17/12/2019 घोषणा की तारीख/Date Of Pronouncement : 08/01/2020 आदेश / O R D E R Per Bench : These Are The Appeals Filed By The Assessee Against The Consolidated Order Of Cit(A)-2, Bhubaneswar, All Dated 03.12.2018 For The Assessment Years 2011-2012 To 2015-2016. 2. Since The Issues Involved In All The Appeals Are Identical To Each Other, Except Different In Figure, Therefore, With The Consent Of Both The Parties, All The Appeals Are Heard Analogously & Disposed Off By This Consolidated Order. For The Sake Of Convenience, We Shall Take Into Consideration The Facts & Grounds Mentioned In Ita No.58/Ctk/2019 For The Assessment Year 2011-2012 For Deciding All 2

For Appellant: Shri J.M.Pattnaik, AdvocateFor Respondent: Shri Piyush Kolhe, CIT-DR
Section 132Section 139Section 143(2)Section 153ASection 271Section 271(1)(c)Section 274

…आयकर अपीऱीय अधिकरण, कटक न्यायपीठ,कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK श्री सी.एम.गगग, न्याययक सदस्य एवं श्री एऱ.ऩी.साहु,ऱेखा सदस्य के समऺ BEFORE SHRI C.M. GARG, JM & SHRI L.P. SAHU, AM आयकर अपीऱ सं./ITA Nos.58 to 62/CTK/2019 (नििाारण वषा / AYs. :2011-2012 to 2015-2016) Sampa Anupurba, Vs. DCIT, Central Circle, Cuttack At: Amalapada, Talcher, Dist: Anugul, Odisha स्थायी ऱेखा सं./PAN No. : AINPA 3951 P (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. यनधागररती की ओर से /Assessee by : Shri J.M.Pattnaik, Advocate राजस्व की ओर से /Revenue by : Shri Piyush Kolhe, CIT-DR सुनवाई की तारीख / Date…