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 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

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

In the result, all appeals of the assessee are allowed

ITA 58/CTK/2019[2011-12]Status: DisposedITAT Cuttack08 Jan 2020AY 2011-12

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…

Samapika Jena, Angul vs. DCIT, Central Circle, Cuttack

In the result, all appeals of the assessee are allowed

ITA 57/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.53 To 57/Ctk/2019 (नििाारण वषा / Ays. :2010-2011 & 2012-2013 To 2016-2017) Samapika Jena, Vs. Acit, Central Circle, Cuttack At-Plot No.3(P), Sector-1, Cda, Bidanasi, Cuttack-751014 स्थायी ऱेखा सं./Pan No. : Akepj 7080 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 30.11.2018 For The Assessment Years 2010-2011 To 2013-2014 & 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.53/Ctk/2019 For The Assessment Year 2010-2011 For Deciding All 2

For Appellant: Shri J.M.Pattnaik, AdvocateFor Respondent: Shri Piyush Kolhe, CIT-DR
Section 132Section 139Section 143(2)Section 153ASection 153CSection 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.53 to 57/CTK/2019 (नििाारण वषा / AYs. :2010-2011 & 2012-2013 to 2016-2017) Samapika Jena, Vs. ACIT, Central Circle, Cuttack At-Plot No.3(P), Sector-1, CDA, Bidanasi, Cuttack-751014 स्थायी ऱेखा सं./PAN No. : AKEPJ 7080 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…

Samapika Jena, Angul vs. DCIT, Central Circle, Cuttack

In the result, all appeals of the assessee are allowed

ITA 56/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.53 To 57/Ctk/2019 (नििाारण वषा / Ays. :2010-2011 & 2012-2013 To 2016-2017) Samapika Jena, Vs. Acit, Central Circle, Cuttack At-Plot No.3(P), Sector-1, Cda, Bidanasi, Cuttack-751014 स्थायी ऱेखा सं./Pan No. : Akepj 7080 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 30.11.2018 For The Assessment Years 2010-2011 To 2013-2014 & 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.53/Ctk/2019 For The Assessment Year 2010-2011 For Deciding All 2

For Appellant: Shri J.M.Pattnaik, AdvocateFor Respondent: Shri Piyush Kolhe, CIT-DR
Section 132Section 139Section 143(2)Section 153ASection 153CSection 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.53 to 57/CTK/2019 (नििाारण वषा / AYs. :2010-2011 & 2012-2013 to 2016-2017) Samapika Jena, Vs. ACIT, Central Circle, Cuttack At-Plot No.3(P), Sector-1, CDA, Bidanasi, Cuttack-751014 स्थायी ऱेखा सं./PAN No. : AKEPJ 7080 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…

Samapika Jena, Angul vs. DCIT, Central Circle, Cuttack

In the result, all appeals of the assessee are allowed

ITA 55/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.53 To 57/Ctk/2019 (नििाारण वषा / Ays. :2010-2011 & 2012-2013 To 2016-2017) Samapika Jena, Vs. Acit, Central Circle, Cuttack At-Plot No.3(P), Sector-1, Cda, Bidanasi, Cuttack-751014 स्थायी ऱेखा सं./Pan No. : Akepj 7080 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 30.11.2018 For The Assessment Years 2010-2011 To 2013-2014 & 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.53/Ctk/2019 For The Assessment Year 2010-2011 For Deciding All 2

For Appellant: Shri J.M.Pattnaik, AdvocateFor Respondent: Shri Piyush Kolhe, CIT-DR
Section 132Section 139Section 143(2)Section 153ASection 153CSection 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.53 to 57/CTK/2019 (नििाारण वषा / AYs. :2010-2011 & 2012-2013 to 2016-2017) Samapika Jena, Vs. ACIT, Central Circle, Cuttack At-Plot No.3(P), Sector-1, CDA, Bidanasi, Cuttack-751014 स्थायी ऱेखा सं./PAN No. : AKEPJ 7080 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…

Samapika Jena, Angul vs. DCIT, Central Circle, Cuttack

In the result, all appeals of the assessee are allowed

ITA 54/CTK/2019[2011-12]Status: DisposedITAT Cuttack08 Jan 2020AY 2011-12

Bench: Shri C.M. Garg, Jm & Shri L.P. Sahu, Am आयकर अपीऱ सं./Ita Nos.53 To 57/Ctk/2019 (नििाारण वषा / Ays. :2010-2011 & 2012-2013 To 2016-2017) Samapika Jena, Vs. Acit, Central Circle, Cuttack At-Plot No.3(P), Sector-1, Cda, Bidanasi, Cuttack-751014 स्थायी ऱेखा सं./Pan No. : Akepj 7080 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 30.11.2018 For The Assessment Years 2010-2011 To 2013-2014 & 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.53/Ctk/2019 For The Assessment Year 2010-2011 For Deciding All 2

For Appellant: Shri J.M.Pattnaik, AdvocateFor Respondent: Shri Piyush Kolhe, CIT-DR
Section 132Section 139Section 143(2)Section 153ASection 153CSection 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.53 to 57/CTK/2019 (नििाारण वषा / AYs. :2010-2011 & 2012-2013 to 2016-2017) Samapika Jena, Vs. ACIT, Central Circle, Cuttack At-Plot No.3(P), Sector-1, CDA, Bidanasi, Cuttack-751014 स्थायी ऱेखा सं./PAN No. : AKEPJ 7080 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…

Samapika Jena, Angul vs. DCIT, Central Circle, Cuttack

In the result, all appeals of the assessee are allowed

ITA 53/CTK/2019[2010-11]Status: DisposedITAT Cuttack08 Jan 2020AY 2010-11

Bench: Shri C.M. Garg, Jm & Shri L.P. Sahu, Am आयकर अपीऱ सं./Ita Nos.53 To 57/Ctk/2019 (नििाारण वषा / Ays. :2010-2011 & 2012-2013 To 2016-2017) Samapika Jena, Vs. Acit, Central Circle, Cuttack At-Plot No.3(P), Sector-1, Cda, Bidanasi, Cuttack-751014 स्थायी ऱेखा सं./Pan No. : Akepj 7080 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 30.11.2018 For The Assessment Years 2010-2011 To 2013-2014 & 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.53/Ctk/2019 For The Assessment Year 2010-2011 For Deciding All 2

For Appellant: Shri J.M.Pattnaik, AdvocateFor Respondent: Shri Piyush Kolhe, CIT-DR
Section 132Section 139Section 143(2)Section 153ASection 153CSection 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.53 to 57/CTK/2019 (नििाारण वषा / AYs. :2010-2011 & 2012-2013 to 2016-2017) Samapika Jena, Vs. ACIT, Central Circle, Cuttack At-Plot No.3(P), Sector-1, CDA, Bidanasi, Cuttack-751014 स्थायी ऱेखा सं./PAN No. : AKEPJ 7080 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…

Dibyajyoti Chemicals Pvt. Ltd., Dhenkanal vs. DCIT, Circle-1(1), Bhubaneswar

In the result, appeal of the assessee in ITA No

ITA 320/CTK/2018[2011-12]Status: DisposedITAT Cuttack08 Jan 2020AY 2011-12

Bench: Shri Chandra Mohan Garg & Laxmi Prasad Sahu

For Appellant: Shri P.K.Harichandan, ARFor Respondent: Shri J.K.Lenka, DR
Section 143(3)Section 271(1)(c)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK BEFORE SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER AND LAXMI PRASAD SAHU, ACCOUNTANT MEMBER ITA No.320/CTK/2018 Assessment Year : 2011-12 Dibyajyoti Chemicals Pvt Vs. DCIT, Circle -1(1), Ltd.,At/PO: Bhuban, Kanakhai, Bhubaneswar. Dhenkanal-759017 PAN/GIR No.AABCD 7057 J (Appellant) .. ( Respondent) Assessee by : Shri P.K.Harichandan, AR Revenue by : Shri J.K.Lenka, DR Date of Hearing : 15 /11/2019 Date of Pronouncement : 08/01/2020 O R D E R Per L.P.Sahu, AM ITA No.51/CTK/2016 filed by the assessee is against the order of the CIT(A),1, Bhubaneswar,…

Dibyajyoti Chemicals Pvt. Ltd., Dhenkanal vs. DCIT, Circle-1(1), Bhubaneswar

In the result, appeal of the assessee in ITA No

ITA 51/CTK/2016[2011-12]Status: DisposedITAT Cuttack08 Jan 2020AY 2011-12

Bench: Shri Chandra Mohan Garg & Laxmi Prasad Sahu

For Appellant: Shri P.K.Harichandan, ARFor Respondent: Shri J.K.Lenka, DR
Section 143(3)Section 271(1)(c)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK BEFORE SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER AND LAXMI PRASAD SAHU, ACCOUNTANT MEMBER ITA No.320/CTK/2018 Assessment Year : 2011-12 Dibyajyoti Chemicals Pvt Vs. DCIT, Circle -1(1), Ltd.,At/PO: Bhuban, Kanakhai, Bhubaneswar. Dhenkanal-759017 PAN/GIR No.AABCD 7057 J (Appellant) .. ( Respondent) Assessee by : Shri P.K.Harichandan, AR Revenue by : Shri J.K.Lenka, DR Date of Hearing : 15 /11/2019 Date of Pronouncement : 08/01/2020 O R D E R Per L.P.Sahu, AM ITA No.51/CTK/2016 filed by the assessee is against the order of the CIT(A),1, Bhubaneswar,…

Mayasheel Construction, Delhi vs. DCIT, Circle- 1, Ghaziabad

The appeals of the assessee are allowed

ITA 3937/DEL/2019[2015-16]Status: DisposedITAT Delhi31 Dec 2019AY 2015-16

Bench: Shri G. S. Pannu & Ms Suchitra Kamble

Section 133ASection 143(3)Section 144ASection 271Section 271(1)(c)Section 274

…DELHI BENCH: ‘E’ NEW DELHI BEFORE SHRI G. S. PANNU, VICE PRESIDENT AND MS SUCHITRA KAMBLE, JUDICIAL MEMBER ITA Nos. 3936 & 3937/DEL/2019 (Assessment Years : 2014-15 & 2015-16) Mayasheel Construction Vs DCIT, C/o. Kapil Goel, Adv., Circle -1, G-26-124, Sector-7, Ghaziabad Rohini, Delhi – 110 085 (PAN: AAPFM 5854 R) (APPELLANT) (RESPONDENT) Appellant by Shri Kapil Goyal, Adv. Respondent by Ms. Pramita M. Biswas, CIT-D.R. Date of Hearing 17.12.2019 Date of Pronouncement 31.12.2019 ORDER PER SUCHITRA KAMBLE, JM These two appeals are filed by the assessee against two separate orders dated 28.02.2019 passed by…

Mayasheel Construction, Delhi vs. DCIT, Circle- 1, Ghaziabad

The appeals of the assessee are allowed

ITA 3936/DEL/2019[2014-15]Status: DisposedITAT Delhi31 Dec 2019AY 2014-15

Bench: Shri G. S. Pannu & Ms Suchitra Kamble

Section 133ASection 143(3)Section 144ASection 271Section 271(1)(c)Section 274

…DELHI BENCH: ‘E’ NEW DELHI BEFORE SHRI G. S. PANNU, VICE PRESIDENT AND MS SUCHITRA KAMBLE, JUDICIAL MEMBER ITA Nos. 3936 & 3937/DEL/2019 (Assessment Years : 2014-15 & 2015-16) Mayasheel Construction Vs DCIT, C/o. Kapil Goel, Adv., Circle -1, G-26-124, Sector-7, Ghaziabad Rohini, Delhi – 110 085 (PAN: AAPFM 5854 R) (APPELLANT) (RESPONDENT) Appellant by Shri Kapil Goyal, Adv. Respondent by Ms. Pramita M. Biswas, CIT-D.R. Date of Hearing 17.12.2019 Date of Pronouncement 31.12.2019 ORDER PER SUCHITRA KAMBLE, JM These two appeals are filed by the assessee against two separate orders dated 28.02.2019 passed by…

Sh. Kasturi Lal Mahajan, Jammu vs. The Dy Commissioner of Income Tax, Jammu

In the result, all the appeals filed by the assessees stands allowed

ITA 46/ASR/2017[2007-08]Status: DisposedITAT Amritsar30 Dec 2019AY 2007-08

Bench: Sh. N.K.Choudhry & Dr. A.L.Sainiita No.46 /Asr/2017 Assessment Year: 2007-08 Assessment Year: 2008-09

For Appellant: Sh. Joginder Singh (Ld. CA)For Respondent: Smt. Prabhjot Kaur (Ld. CIT-DR)
Section 132Section 133ASection 139Section 143(3)Section 153ASection 271(1)(c)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR BEFORE SH. N.K.CHOUDHRY, JUDICIAL MEMBER AND DR. A.L.SAINI, ACCOUNTANT MEMBER ITA No.46 /Asr/2017 Assessment Year: 2007-08 Assessment Year: 2008-09 Sh. Kasturi Lal Mahajan, Dy. CIT 51, B/C Gandhi Nagar, Central Circle, Jammu. Jammu. Vs. [PAN:ADPPM 5842C] (Appellant) (Respondent) ITA Nos.40, 41 & 42/Asr/2017 Assessment Years: 2006-07, 2007-08 & 2008-09 Sh. Amit Mahajan, Dy. CIT 51, B/C Gandhi Nagar, Central Circle, Jammu Jammu. Vs. [PAN:AKMPM 9681M] (Appellant) (Respondent) ITA Nos.43, 44 & 45/Asr/2017 Assessment Years: 2006-07, 2007-08 & 20…

Sh Sumit Mahajan, Jammu vs. The Dy Commissioner of Income Tax, Jammu

In the result, all the appeals filed by the assessees stands allowed

ITA 45/ASR/2017[2008-09]Status: DisposedITAT Amritsar30 Dec 2019AY 2008-09

Bench: Sh. N.K.Choudhry & Dr. A.L.Sainiita No.46 /Asr/2017 Assessment Year: 2007-08 Assessment Year: 2008-09

For Appellant: Sh. Joginder Singh (Ld. CA)For Respondent: Smt. Prabhjot Kaur (Ld. CIT-DR)
Section 132Section 133ASection 139Section 143(3)Section 153ASection 271(1)(c)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR BEFORE SH. N.K.CHOUDHRY, JUDICIAL MEMBER AND DR. A.L.SAINI, ACCOUNTANT MEMBER ITA No.46 /Asr/2017 Assessment Year: 2007-08 Assessment Year: 2008-09 Sh. Kasturi Lal Mahajan, Dy. CIT 51, B/C Gandhi Nagar, Central Circle, Jammu. Jammu. Vs. [PAN:ADPPM 5842C] (Appellant) (Respondent) ITA Nos.40, 41 & 42/Asr/2017 Assessment Years: 2006-07, 2007-08 & 2008-09 Sh. Amit Mahajan, Dy. CIT 51, B/C Gandhi Nagar, Central Circle, Jammu Jammu. Vs. [PAN:AKMPM 9681M] (Appellant) (Respondent) ITA Nos.43, 44 & 45/Asr/2017 Assessment Years: 2006-07, 2007-08 & 20…

Sh Sumit Mahajan, Jammu vs. The Dy Commissioner of Income Tax, Jammu

In the result, all the appeals filed by the assessees stands allowed

ITA 44/ASR/2017[2007-08]Status: DisposedITAT Amritsar30 Dec 2019AY 2007-08

Bench: Sh. N.K.Choudhry & Dr. A.L.Sainiita No.46 /Asr/2017 Assessment Year: 2007-08 Assessment Year: 2008-09

For Appellant: Sh. Joginder Singh (Ld. CA)For Respondent: Smt. Prabhjot Kaur (Ld. CIT-DR)
Section 132Section 133ASection 139Section 143(3)Section 153ASection 271(1)(c)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR BEFORE SH. N.K.CHOUDHRY, JUDICIAL MEMBER AND DR. A.L.SAINI, ACCOUNTANT MEMBER ITA No.46 /Asr/2017 Assessment Year: 2007-08 Assessment Year: 2008-09 Sh. Kasturi Lal Mahajan, Dy. CIT 51, B/C Gandhi Nagar, Central Circle, Jammu. Jammu. Vs. [PAN:ADPPM 5842C] (Appellant) (Respondent) ITA Nos.40, 41 & 42/Asr/2017 Assessment Years: 2006-07, 2007-08 & 2008-09 Sh. Amit Mahajan, Dy. CIT 51, B/C Gandhi Nagar, Central Circle, Jammu Jammu. Vs. [PAN:AKMPM 9681M] (Appellant) (Respondent) ITA Nos.43, 44 & 45/Asr/2017 Assessment Years: 2006-07, 2007-08 & 20…

Sh Sumit Mahajan, Jammu vs. The Dy Commissioner of Income Tax, Jammu

In the result, all the appeals filed by the assessees stands allowed

ITA 43/ASR/2017[2006-07]Status: DisposedITAT Amritsar30 Dec 2019AY 2006-07

Bench: Sh. N.K.Choudhry & Dr. A.L.Sainiita No.46 /Asr/2017 Assessment Year: 2007-08 Assessment Year: 2008-09

For Appellant: Sh. Joginder Singh (Ld. CA)For Respondent: Smt. Prabhjot Kaur (Ld. CIT-DR)
Section 132Section 133ASection 139Section 143(3)Section 153ASection 271(1)(c)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR BEFORE SH. N.K.CHOUDHRY, JUDICIAL MEMBER AND DR. A.L.SAINI, ACCOUNTANT MEMBER ITA No.46 /Asr/2017 Assessment Year: 2007-08 Assessment Year: 2008-09 Sh. Kasturi Lal Mahajan, Dy. CIT 51, B/C Gandhi Nagar, Central Circle, Jammu. Jammu. Vs. [PAN:ADPPM 5842C] (Appellant) (Respondent) ITA Nos.40, 41 & 42/Asr/2017 Assessment Years: 2006-07, 2007-08 & 2008-09 Sh. Amit Mahajan, Dy. CIT 51, B/C Gandhi Nagar, Central Circle, Jammu Jammu. Vs. [PAN:AKMPM 9681M] (Appellant) (Respondent) ITA Nos.43, 44 & 45/Asr/2017 Assessment Years: 2006-07, 2007-08 & 20…

Sh Amit Mahajan, Jammu vs. The Dy Commissioner of Income Tax, Jammu

In the result, all the appeals filed by the assessees stands allowed

ITA 42/ASR/2017[2087-09]Status: DisposedITAT Amritsar30 Dec 2019AY 2087-09

Bench: Sh. N.K.Choudhry & Dr. A.L.Sainiita No.46 /Asr/2017 Assessment Year: 2007-08 Assessment Year: 2008-09

For Appellant: Sh. Joginder Singh (Ld. CA)For Respondent: Smt. Prabhjot Kaur (Ld. CIT-DR)
Section 132Section 133ASection 139Section 143(3)Section 153ASection 271(1)(c)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR BEFORE SH. N.K.CHOUDHRY, JUDICIAL MEMBER AND DR. A.L.SAINI, ACCOUNTANT MEMBER ITA No.46 /Asr/2017 Assessment Year: 2007-08 Assessment Year: 2008-09 Sh. Kasturi Lal Mahajan, Dy. CIT 51, B/C Gandhi Nagar, Central Circle, Jammu. Jammu. Vs. [PAN:ADPPM 5842C] (Appellant) (Respondent) ITA Nos.40, 41 & 42/Asr/2017 Assessment Years: 2006-07, 2007-08 & 2008-09 Sh. Amit Mahajan, Dy. CIT 51, B/C Gandhi Nagar, Central Circle, Jammu Jammu. Vs. [PAN:AKMPM 9681M] (Appellant) (Respondent) ITA Nos.43, 44 & 45/Asr/2017 Assessment Years: 2006-07, 2007-08 & 20…

Sh Amit Mahajan, Jammu vs. The Dy Commissioner of Income Tax, Jammu

In the result, all the appeals filed by the assessees stands allowed

ITA 41/ASR/2017[2007-08]Status: DisposedITAT Amritsar30 Dec 2019AY 2007-08

Bench: Sh. N.K.Choudhry & Dr. A.L.Sainiita No.46 /Asr/2017 Assessment Year: 2007-08 Assessment Year: 2008-09

For Appellant: Sh. Joginder Singh (Ld. CA)For Respondent: Smt. Prabhjot Kaur (Ld. CIT-DR)
Section 132Section 133ASection 139Section 143(3)Section 153ASection 271(1)(c)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR BEFORE SH. N.K.CHOUDHRY, JUDICIAL MEMBER AND DR. A.L.SAINI, ACCOUNTANT MEMBER ITA No.46 /Asr/2017 Assessment Year: 2007-08 Assessment Year: 2008-09 Sh. Kasturi Lal Mahajan, Dy. CIT 51, B/C Gandhi Nagar, Central Circle, Jammu. Jammu. Vs. [PAN:ADPPM 5842C] (Appellant) (Respondent) ITA Nos.40, 41 & 42/Asr/2017 Assessment Years: 2006-07, 2007-08 & 2008-09 Sh. Amit Mahajan, Dy. CIT 51, B/C Gandhi Nagar, Central Circle, Jammu Jammu. Vs. [PAN:AKMPM 9681M] (Appellant) (Respondent) ITA Nos.43, 44 & 45/Asr/2017 Assessment Years: 2006-07, 2007-08 & 20…

Sh Amit Mahajan, Jammu vs. The Dy Commissioner of Income Tax, Jammu

In the result, all the appeals filed by the assessees stands allowed

ITA 40/ASR/2017[2006-07]Status: DisposedITAT Amritsar30 Dec 2019AY 2006-07

Bench: Sh. N.K.Choudhry & Dr. A.L.Sainiita No.46 /Asr/2017 Assessment Year: 2007-08 Assessment Year: 2008-09

For Appellant: Sh. Joginder Singh (Ld. CA)For Respondent: Smt. Prabhjot Kaur (Ld. CIT-DR)
Section 132Section 133ASection 139Section 143(3)Section 153ASection 271(1)(c)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR BEFORE SH. N.K.CHOUDHRY, JUDICIAL MEMBER AND DR. A.L.SAINI, ACCOUNTANT MEMBER ITA No.46 /Asr/2017 Assessment Year: 2007-08 Assessment Year: 2008-09 Sh. Kasturi Lal Mahajan, Dy. CIT 51, B/C Gandhi Nagar, Central Circle, Jammu. Jammu. Vs. [PAN:ADPPM 5842C] (Appellant) (Respondent) ITA Nos.40, 41 & 42/Asr/2017 Assessment Years: 2006-07, 2007-08 & 2008-09 Sh. Amit Mahajan, Dy. CIT 51, B/C Gandhi Nagar, Central Circle, Jammu Jammu. Vs. [PAN:AKMPM 9681M] (Appellant) (Respondent) ITA Nos.43, 44 & 45/Asr/2017 Assessment Years: 2006-07, 2007-08 & 20…

Sh. Kasturi Lal Mahajan, Jammu vs. The Dy. Commissioner of Income-Tax, Jammu

In the result, all the appeals filed by the assessees stands allowed

ITA 190/ASR/2015[2008-09]Status: DisposedITAT Amritsar30 Dec 2019AY 2008-09

Bench: Sh. N.K.Choudhry & Dr. A.L.Sainiita No.46 /Asr/2017 Assessment Year: 2007-08 Assessment Year: 2008-09

For Appellant: Sh. Joginder Singh (Ld. CA)For Respondent: Smt. Prabhjot Kaur (Ld. CIT-DR)
Section 132Section 133ASection 139Section 143(3)Section 153ASection 271(1)(c)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR BEFORE SH. N.K.CHOUDHRY, JUDICIAL MEMBER AND DR. A.L.SAINI, ACCOUNTANT MEMBER ITA No.46 /Asr/2017 Assessment Year: 2007-08 Assessment Year: 2008-09 Sh. Kasturi Lal Mahajan, Dy. CIT 51, B/C Gandhi Nagar, Central Circle, Jammu. Jammu. Vs. [PAN:ADPPM 5842C] (Appellant) (Respondent) ITA Nos.40, 41 & 42/Asr/2017 Assessment Years: 2006-07, 2007-08 & 2008-09 Sh. Amit Mahajan, Dy. CIT 51, B/C Gandhi Nagar, Central Circle, Jammu Jammu. Vs. [PAN:AKMPM 9681M] (Appellant) (Respondent) ITA Nos.43, 44 & 45/Asr/2017 Assessment Years: 2006-07, 2007-08 & 20…

Coast Line Shipping (India) Pvt. Ltd., Mumbai vs. DCIT, CC- 5(1), Mumbai

In the result, appeals of the assessee are allowed

ITA 4943/MUM/2018[2015-16]Status: DisposedITAT Mumbai30 Dec 2019AY 2015-16

Bench: Shri C.N. Prasad, Hon'Ble & Shri G. Manjunatha, Hon'Ble

For Appellant: Shri Ravi SawanaFor Respondent: Shri Kumar Padmapani Bora
Section 271(1)(c)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “C”, MUMBAI BEFORE SHRI C.N. PRASAD, HON'BLE JUDICIAL MEMBER AND SHRI G. MANJUNATHA, HON'BLE ACCOUNTANT MEMBER ITA.NOs. 4941, 4942 & 4943/MUM/2018 (A.Ys: 2013-14, 2014-15 & 2015-16) M/s Coast Line Shipping (India) Pvt. Ltd., v. Dy. Commissioner of Income Tax 405-406-407, Mint Chambers, 45/47 Central Circle – 5(1) Mint Road, Fort, Mumbai – 400 001 Air India Building, Nariman Point Mumbai – 400 021 PAN: AACCC4110G (Appellant) (Respondent) Assessee by : Shri Ravi Sawana Department by : Shri Kumar Padmapani Bora Date of Hearing : 13.12.2019 Date of Pronouncement : 3…

Coast Line Shipping (India) Pvt. Ltd., Mumbai vs. DCIT, CC- 5(1), Mumbai

In the result, appeals of the assessee are allowed

ITA 4942/MUM/2018[2014-15]Status: DisposedITAT Mumbai30 Dec 2019AY 2014-15

Bench: Shri C.N. Prasad, Hon'Ble & Shri G. Manjunatha, Hon'Ble

For Appellant: Shri Ravi SawanaFor Respondent: Shri Kumar Padmapani Bora
Section 271(1)(c)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “C”, MUMBAI BEFORE SHRI C.N. PRASAD, HON'BLE JUDICIAL MEMBER AND SHRI G. MANJUNATHA, HON'BLE ACCOUNTANT MEMBER ITA.NOs. 4941, 4942 & 4943/MUM/2018 (A.Ys: 2013-14, 2014-15 & 2015-16) M/s Coast Line Shipping (India) Pvt. Ltd., v. Dy. Commissioner of Income Tax 405-406-407, Mint Chambers, 45/47 Central Circle – 5(1) Mint Road, Fort, Mumbai – 400 001 Air India Building, Nariman Point Mumbai – 400 021 PAN: AACCC4110G (Appellant) (Respondent) Assessee by : Shri Ravi Sawana Department by : Shri Kumar Padmapani Bora Date of Hearing : 13.12.2019 Date of Pronouncement : 3…