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.

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 248)

M/S Nandlal Keshardeo, Ranchi vs. ACIT, Central Circle (1), Ranchi

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

ITA 15/RAN/2025[2016-2017]Status: DisposedITAT Ranchi12 Nov 2025AY 2016-2017

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahay

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

…IN THE INCOME TAX APPELLATE TRIBUNAL, RANCHI BENCH, RANCHI BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI RATNESH NANDAN SAHAY, ACCOUNTANT MEMBER I.T.A. No. 15/Ran/2025 (Assessment Year-2016-17) M/s Nandlal Keshardeo, A.C.I.T., Suresh Babu Street, Upper Bazar, Central Circle-1, Vs. Ranchi-834001. (Jharkhand) Ranchi. PAN No. AABFM 5735 B Appellant/ Assessee Respondent/ Revenue Assessee represented by Shri R.R. Mittal, C.A. Department represented by Shri Khubchand T. Pandya, Sr.DR Date of hearing 09/10/2025 Date of pronouncement 09/10/2025 O R D E R PER: BENCH 1. This appeal by the assessee is directed agains…

Sh.Mohit Batola, Dehradun vs. ACIT, CC, Ddn, Dehradun

In the result, appeal of the assessee is allowed

ITA 101/DDN/2024[2010-11]Status: DisposedITAT Dehradun30 Oct 2025AY 2010-11

Bench: Shri Yogesh Kumar U.S & Shri Manish Agarwal[Through Virtual Mode] [Assessment Year : 2010-11] Mohit Batola Vs Acit 155, Village Miyanwala Central Circle P.O.-Harrawala, Dehradun, Dehradun, Uttarakhand Uttarakhand-248001 Pan-Aftpb3533M Appellant Respondent Assessee By Shri Verendra Kalra, Ca Revenue By Shri S.K.Chaterjee, Cit Dr Date Of Hearing 05.08.2025 Date Of Pronouncement 30.10.2025 Order

Section 132Section 142(1)Section 143(2)Section 153ASection 153A(1)(a)Section 153A(1)(b)Section 250Section 271(1)(c)Section 274(1)

…ITA No.101/DDN/2024 IN THE INCOME TAX APPELLATE TRIBUNAL DEHRADUN “DB” BENCH: DEHRADUN BEFORE SHRI YOGESH KUMAR U.S, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER [THROUGH VIRTUAL MODE] [Assessment Year : 2010-11] Mohit Batola vs ACIT 155, Village Miyanwala Central Circle P.O.-Harrawala, Dehradun, Dehradun, Uttarakhand Uttarakhand-248001 PAN-AFTPB3533M APPELLANT RESPONDENT Assessee by Shri Verendra Kalra, CA Revenue by Shri S.K.Chaterjee, CIT DR Date of Hearing 05.08.2025 Date of Pronouncement 30.10.2025 ORDER PER MANISH AGARWAL, AM : The present appeal is filed by the assessee against the order d…

Rupesh Tambi, Jaipur vs. Assistant Commissioner of Income Tax, Central Circle-2, Jaipur

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

ITA 1470/JPR/2024[2015-16]Status: DisposedITAT Jaipur29 Oct 2025AY 2015-16

For Appellant: Shri S. R. Sharma, CA &For Respondent: Shri Gautam Singh Choudhary, Addl. CIT

Section 1Section 132Section 133ASection 153ASection 271Section 271A

…आयकर अपीलीय अधिकरण, जयपुर न्यायपीठ, जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”SMC” JAIPUR डा० एस. सीतालक्ष्मी, न्यायिक सदस्य एवं श्री राठोड कमलेश जयन्तभाई, लेखा सदस्य के समक्ष BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, आयकर अपील सं./ITA No. 1470/JP/2024 निर्धारण वर्ष / Assessment Year : 2015-16 Rupesh Tambi H-157, Tambi Bhawan, Bani Park, Jaipur Jhakereshwar Mahadev Marg बनाम ACIT, Vs. Central Circle-02, Jaipur स्थायी लेखा सं. / जीआईआर सं./PAN/GIR No.: ABBPT2319M अपीलार्थी / Appellant प्रत्यर्थी / Respondent निर्धारिती की ओर से / Assessee by: Shri S. R. Sharma, CA & Shri…

M.Lakhamsi& Co., Mumbai vs. Dy. Commissioner of Income Tax 17(1), Mumbai

In the result, the appeal of the assessee is allowed

ITA 4304/MUM/2025[2012-13]Status: DisposedITAT Mumbai13 Oct 2025AY 2012-13

Bench: Shri Sandeep Gosain & Shri Prabhash Shankar

For Appellant: Mr. Ketan Vajani, CAFor Respondent: Shri Annavaran Kasuri, (Sr. AR)

Section 271(1)(c)Section 274Section 292B

…IN THE INCOME-TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER & SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER ITA No.4304/MUM/2025 (A.Y. 2012-13) M. Lakhamsi & Co. 505, Churchgate Chambers, 5, New Marine Lines, Mumbai 400 020, Maharashtra v/s. Deputy Commissioner of Income Tax, Circle-17(1), Kautilya Bhavan, Bandra Kurla Complex, Bandra (East), Mumbai -400051, Maharashtra स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AABFM5192L Appellant/अपीलार्थी .. Respondent/प्रतिवादी Appellant by : Mr. Ketan Vajani, CA Respondent by : Shri Annavaran Kasuri, (Sr. AR) Date of Hearing 09.09.2025 Date of…

Mukon Construction Private Limited, Mumbai vs. ACIT Circle 7(1)(1), Mumbai

In the result, the appeal of the assessee is allowed

ITA 1152/MUM/2025[2014-15]Status: DisposedITAT Mumbai13 Oct 2025AY 2014-15

Bench: Shri Sandeep Gosain & Shri Prabhash Shankar

For Appellant: Shri Siddharth Srivashtav,ARFor Respondent: Shri Annavaran Kasuri, (Sr. AR)

Section 271Section 271(1)Section 271(1)(c)Section 274Section 292B

…IN THE INCOME-TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER & SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER ITA No.1152/MUM/2025 (A.Y. 2014-15) Mukon Constructions Private v/s. Assistant Commissioner of Limited बनाम Income Tax, Circle- 31A, 3rd Floor, Tahnee Heights, 7(1)(1), Aayakar Bhawan, 66 Nepean Road, Malabar Hill Mumbai 400020, S.O., Mumbai 400 006, Maharashtra Maharashtra स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AADCM1616L Appellant/अपीलार्थी .. Respondent/प्रतिवादी Appellant by : Shri Siddharth Srivashtav,AR Respondent by : Shri Annavaran Kasuri, (Sr. AR) Date of Hearing 1…

Kanhaiyalal Rameshwar Das, Kota vs. Assistant Commissioner of Income Tax, Central Circle-3, Jaipur

ITA 1454/JPR/2024[2014-15]Status: DisposedITAT Jaipur08 Oct 2025AY 2014-15

For Appellant: Shri Rajnikant Bhatra, CAFor Respondent: Shri Gautam Singh Choudhary, JCIT-DR (Thru: V.C)

Section 132(1)Section 143(3)Section 153Section 154Section 271(1)Section 271(1)(c)

…आयकर अपीलीय अधिकरण, जयपुर न्यायपीठ, जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, “SMC" JAIPUR श्री राठौड़ कमलेश जयन्तभाई, लेखा सदस्य एव श्री नरेन्द्र कुमार, न्यायिक सदस्य के समक्ष BEFORE: SHRI RATHOD KAMLESH JAYANTBHAI, AM & SHRI NARINDER KUMAR, JM आयकरअपील सं./ ITA No. 1453 & 1454/JPR/2025 निर्धारण वर्ष / Assessment Year: 2012-13 & 2014-15 Kanhaiyalal Rameshwar Das Rishabh Bhawan, New Colony Gumanpura, Kota 324 007 बनाम The ACIT Vs. Central Circle-3 Jaipur स्थायीलेखा सं. / जीआईआर सं./PAN/GIR No.: AABFK 4323 K प्रत्यर्थी / Respondent अपीलार्थी / Appellant निर्धारिती की ओरसे / Assessee by : Shri Raj…

Kanhaiyalal Rameshwar Das, Kota vs. Assistant Commissioner of Income Tax, Central Circle-3, Jaipur

ITA 1453/JPR/2024[2012-13]Status: DisposedITAT Jaipur08 Oct 2025AY 2012-13

For Appellant: Shri Rajnikant Bhatra, CAFor Respondent: Shri Gautam Singh Choudhary, JCIT-DR (Thru: V.C)

Section 132(1)Section 143(3)Section 153Section 154Section 271(1)Section 271(1)(c)

…आयकर अपीलीय अधिकरण, जयपुर न्यायपीठ, जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, “SMC" JAIPUR श्री राठौड़ कमलेश जयन्तभाई, लेखा सदस्य एव श्री नरेन्द्र कुमार, न्यायिक सदस्य के समक्ष BEFORE: SHRI RATHOD KAMLESH JAYANTBHAI, AM & SHRI NARINDER KUMAR, JM आयकरअपील सं./ ITA No. 1453 & 1454/JPR/2025 निर्धारण वर्ष / Assessment Year: 2012-13 & 2014-15 Kanhaiyalal Rameshwar Das Rishabh Bhawan, New Colony Gumanpura, Kota 324 007 बनाम Vs. The ACIT Central Circle-3 Jaipur प्रत्यर्थी / Respondent स्थायीलेखा सं. / जीआईआर सं./PAN/GIR No.: AABFK 4323 K अपीलार्थी / Appellant निर्धारिती की ओरसे / Assessee by : Shri Raj…

Crystal Thermotech Private Limited, Kolkata vs. Assistant Commissioner of Income Tax, Central Circle, Jamshedpur

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

ITA 78/RAN/2024[2018-19]Status: DisposedITAT Ranchi07 Oct 2025AY 2018-19

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahay

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

…IN THE INCOME TAX APPELLATE TRIBUNAL, RANCHI BENCH, RANCHI BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI RATNESH NANDAN SAHAY, ACCOUNTANT MEMBER I.T.A. No. 78/Ran/2024 (Assessment Year-2018-19) Crystal Thermotech Private Limited, A.C.I.T., 7/1A, Grant Lane, 1st Floor, Room No.- Central Circle, Vs. 1C, West Bengal-700012. Jamshedpur. PAN No. AAFCC 4542 F Appellant/ Assessee Respondent/ Revenue Assessee represented by Shri Akshay Ringasia, C.A. Department represented by Shri Khubchand T. Pandya, Sr.DR Date of hearing 07/10/2025 Date of pronouncement 07/10/2025 O R D E R PER: BENCH 1. This appeal by the asses…

DCIT, Swargate Pune vs. Honeywell Automation India Limited, Pune

ITA 2180/PUN/2024[2010-11]Status: DisposedITAT Pune03 Oct 2025AY 2010-11

Bench: Hon’Ble Smt Astha Chandra & Shri G. D. Padmahshali

For Appellant: Mr Siddhesh Chougule[‘Ld. AR’]For Respondent: Mr Gaurav Singh [‘Ld. DR’]

Section 10A(7)Section 143(1)Section 143(3)Section 246ASection 250Section 271(1)(c)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL, C-BENCH, PUNE BEFORE HON’BLE SMT ASTHA CHANDRA, JUDICIAL MEMBER AND SHRI G. D. PADMAHSHALI, ACCOUNTANT MEMBER ITA No. 2180/PUN/2024 & CO No. 06/PUN/2025 Assessment Year : 2010-11 Dy. Commissioner of Income Tax Circle-11, Pune. . . . . . . . Appellant V/s Honeywell Automation India Ltd. 56 & 57, Hadapsar Industrial Estate, Pune-411013. PAN :AAACT3904F . . . . . . . Respondent & Cross Objector Appearances Assessee by : Mr Siddhesh Chougule[‘Ld. AR’] Revenue by : Mr Gaurav Singh [‘Ld. DR’] Date of conclusive Hearing : 24/09/2025 Date of Pronouncement : 03/10/2025 ORDER PER G…

Kamuben Ramanlal Patel, Daman vs. Income Tax Officer, Daman

In the result, appeal of the assessee is allowed for statistical purposes

ITA 913/SRT/2024[2012-13]Status: DisposedITAT Surat25 Sept 2025AY 2012-13

Bench: Ms.Suchitra Raghunath Kamble& Shri Bijayananda Prusethआयकरअपीलसं./Ita No.913/Srt/2024 Assessment Year: 2012-13 (Hybrid Hearing) Smt. Kamuben Ramanlal Patel Income Tax Officer, Daman, बनाम/ House No.1, Varkund, Income Tax Department, Jeevanji Vs. Mithanagar, Nani Daman, Hotel Building, Kathiria Road, Daman & Diu-396 210 Nani Daman, Daman & Diu- -396210 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Acppk1885N (अपीलाथ"/Appellant) (""थ"/Respondent) िनधा"रतीकीओरसे/Appellant By Shri Hemant Suthar, Ca राज"कीओरसे /Respondent By Shriajay Uke, Sr. Dr सुनवाई की तारीख/Date Of Hearing 17/07/2025 उद्घोषणा की तारीख/Date Of Pronouncement 25/09/2025

Section 143(3)Section 250Section 271(1)Section 271(1)(c)Section 274

…IN THE INCOME-TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE MS.SUCHITRA RAGHUNATH KAMBLE, JUDICIAL MEMBER& SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER आयकरअपीलसं./ITA No.913/SRT/2024 Assessment Year: 2012-13 (Hybrid hearing) Smt. Kamuben Ramanlal Patel Income Tax Officer, Daman, बनाम/ House No.1, Varkund, Income Tax Department, Jeevanji Vs. Mithanagar, Nani Daman, Hotel Building, Kathiria Road, Daman and Diu-396 210 Nani Daman, Daman and Diu- -396210 "थायीलेखासं./जीआइआरसं./PAN/GIR No: ACPPK1885N (अपीलाथ"/Appellant) (""थ"/Respondent) िनधा"रतीकीओरसे/Appellant by Shri Hemant Suthar, CA राज"कीओरसे /Respondent by…

Dy. Commissioner of Income Tax (Central)-2, Indore vs. Java Builders Pvt Ltd(Formerly Java Foods Pvt Ltd), Indore

Appeal is dismissed being devoid of any merit

ITA 279/IND/2024[2017-18]Status: DisposedITAT Indore25 Sept 2025AY 2017-18

Bench: Shri B.M. Biyani & Shri Paresh M. Joshiassessment Year: 2017-18 Dy. Commissioner Of Java Builders Pvt. Ltd. Income-Tax (Central)-2 (Formerly Java Foods Pvt. Ltd.), 16, Khajarana Square, बनाम/ Ghanshyam Castle, Vs. Opposite Subh Labh, Indore (Revenue/Appellant) (Assessee/Respondent) Pan: Aaccj5636L Revenue By Shri Ashish Porwal, Sr. Dr Assessee By Ms. Richa Parwal, Ar Date Of Hearing 23.09.2025 Date Of Pronouncement 25.09.2025

Section 115BSection 132Section 133ASection 139(4)Section 143(3)Section 153ASection 271ASection 69B

…आयकरअपीलीयअिधकरण, इंदौर"ायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI B.M. BIYANI, ACCOUNTANT MEMBER AND SHRI PARESH M. JOSHI, JUDICIAL MEMBER Assessment Year: 2017-18 Dy. Commissioner of Java Builders Pvt. Ltd. Income-tax (Central)-2 (Formerly Java Foods Pvt. Ltd.), 16, Khajarana Square, बनाम/ Ghanshyam Castle, Vs. Opposite Subh Labh, Indore (Revenue/Appellant) (Assessee/Respondent) PAN: AACCJ5636L Revenue by Shri Ashish Porwal, Sr. DR Assessee by Ms. Richa Parwal, AR Date of Hearing 23.09.2025 Date of Pronouncement 25.09.2025 आदेश/ O R D E R Per B.M. Biyani, A.M.: Feeling…

Krishna Enterprises, Delhi vs. ACIT Circle 34(1), Delhi

In the result, appeal of the assessee is allowed

ITA 5654/DEL/2024[2013-14]Status: DisposedITAT Delhi19 Sept 2025AY 2013-14

Bench: Shri Vikas Awasthy & Shri Brajesh Kumar Singh[Assessment Year: 2013-14] Krishna Enterprises, Assistant Commissioner Of 202, Bhagirathi Apartment, Income Tax, Sector-9, Rohini, Delhi- Vs Circle 34(1), 110085. Delhi. Pan- Aahfk4892P Assessee Revenue

Section 148Section 271(1)(c)Section 271BSection 44A

…ken by Hon'ble Guwahati bench of ITAT in the case of North Eastern Constructions ITA NO. 184 GAU/2019 vide order dated 17.06.2020. The issue in dispute is squarely covered by the decision of the Supreme Court in the case of CIT vs SSA's Emerald Meadows (2016) 73 Taxmann 248(SC). The Hon'ble Apex Court held that the notice issued by the AO under section 274 read with section 271(1) (c) of the Act was bad in law, as it did not specify under which limb of section 271(1)(c) of the Act was bad in law as it did not specify under which limb of section 271(1)(c) penalty proceedings had been initiated i.e. whether for con…

Dialnet Communications Ltd., New Delhi vs. ITO Ward - 7(3), New Delhi

In the result the appeal of the assessee is allowed

ITA 7885/DEL/2019[2015-16]Status: DisposedITAT Delhi19 Sept 2025AY 2015-16

Bench: Shri Anubhav Sharma & Shri Amitabh Shuklaassessment Year: 2015-16 Dial Net Communications Ltd., Vs Income Tax Officer, C-31, Ground Floor, Greater Ward-7(3), New Delhi. Kailash, Part-I, Delhi-110048. Pan: Aabcd 5472 D Appellant Respondent

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

…urt in the case of CIT V/s SSA’s Emerald Meadows (2016 73 Taxmann.com 241) which was agitated by the revenue before Hon’ble Supreme Court. However, Special Leave Petition, against the same, was dismissed by the Hon’ble Court on 05/08/2016 which is reported at 73 Taxmann.com 248. This decision of Hon’ble Karnataka High Court rendered in Manjunatha Cotton & Ginning Factory has subsequently been followed extensively in catena of judicial pronouncements rendered by various Hon’ble High Courts as well as different benches of Tribunal and taken a view that non-framing of specific charge in the show-cause notice would v…

Amritabhagwati Tradewing Pvt. Ltd., Mumbai vs. DCIT, Central Circle - 2(2), Mumbai

In the result, the appeal of the assessee is allowed

ITA 4802/MUM/2025[2012-13]Status: DisposedITAT Mumbai17 Sept 2025AY 2012-13

Bench: Shri Vikram Singh Yadav & Shri Anikesh Banerjee

For Appellant: Shri Neeraj Mangla (virtually appear)For Respondent: Shri Surendra Mohan (SR DR)

Section 143(3)Section 250Section 271(1)(c)Section 274Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “A”, MUMBAI BEFORE SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER AND SHRI ANIKESH BANERJEE, JUDICIAL MEMBER I.T.A No.4802/Mum/2025 (Assessment Year: 2012-13) Amritabhagwati Tradewing Pvt. vs DCIT, Central Circle-2(2), Mumbai Ltd, 11, Anand Mangal Shanti Nagar CHS Ltd, Jain Mandir Road, Sector 3, Mira Road (East), Thane-401 107 PAN: AACCA5856B APPELLANT RESPONDENT Assessee by : Shri Neeraj Mangla (virtually appear) Respondent by : Shri Surendra Mohan (SR DR) Date of hearing : 11/09/2025 Date of pronouncement : 17/09/2025 O R D E R Per Anikesh Banerjee (JM): Th…

Srini Pharmaceuticals Private Limited, Hyderabad vs. DCIT., Central Circle-2(3), Hyderabad

In the result appeal of the assessee is allowed

ITA 1121/HYD/2025[2012-13]Status: DisposedITAT Hyderabad12 Sept 2025AY 2012-13

Bench: Shri Vijay Pal Rao & Shri Manjunatha G

For Appellant: CA, MV PrasadFor Respondent: Dr. Sachin Kumar, Sr. AR

Section 143(3)Section 271(1)(c)Section 274Section 35

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD “B” BENCH: HYDERABAD BEFORE SHRI VIJAY PAL RAO, VICE PRESIDENT AND SHRI MANJUNATHA G, ACCOUNTANT MEMBER ITA.No.1121/Hyd./2025 Assessment Years 2012-2013 Srini Pharmaceuticals The DCIT, Private Limited, Central Circle-2(3), Hyderabad – 500 033. . vs. Hyderabad. Telangana. Telangana. PAN AACCS8456P (Appellant) (Respondent) For Assessee : CA, MV Prasad For Revenue : Dr. Sachin Kumar, Sr. AR Date of Hearing : 04.09.2025 Date of Pronouncement : 12.09.2025 ORDER PER MANJUNATHA G. : The above appeal has been filed by the assessee against the Order dated 16.06.2025 of the…