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

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

In the result, appeals of the assessee are allowed

ITA 4941/MUM/2018[2013-14]Status: DisposedITAT Mumbai30 Dec 2019AY 2013-14

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…

Sh. Piyush Saraf, Jammu vs. The Income Tax Officer, Jammu

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

ITA 146/ASR/2017[2011-12]Status: DisposedITAT Amritsar19 Dec 2019AY 2011-12

Bench: Sh. N. K. Choudhry & Sh. O. P. Meenai.T.A. No. 146/Asr/2017 Assessment Year: 2011-12

For Appellant: NoneFor Respondent: Smt. Raman Damathia DR
Section 250(6)Section 271Section 271(1)(c)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR BEFORE SH. N. K. CHOUDHRY, JUDICIAL MEMBER AND SH. O. P. MEENA ACCOUNTANT MEMBER I.T.A. No. 146/Asr/2017 Assessment Year: 2011-12 Sh. Piyush Saraf vs. I.T.O. Ward-2(2), Jammu H. No-230 Talab Tillo, Jammu [PAN: CAJPS 3268R] (Appellant) (Respondent) Appellant by : None Respondent by: Smt. Raman Damathia DR Date of Hearing: 17.12.2019 Date of Pronouncement: 19.12.2019 ORDER Per O. P. Meena, AM: This appeal by the Assessee is filed against the order of learned Commissioner of Income Tax (Appeals), Jammu u/s 250(6) of the I.T. Act, 1961 dated…

Anil Agarwal, Bhubaneswar vs. ACIT, Circle-2(1), Bhubaneswar

In the result, appeals of all the assessees are allowed

ITA 262/CTK/2018[2010-11]Status: DisposedITAT Cuttack19 Dec 2019AY 2010-11

Bench: Shri C.M. Garg, Jm & Shri L.P. Sahu, Am आयकर अपीऱ सं./Ita Nos.259/Ctk/2018 (नििाारण वषा / Assessment Year :2010-2011) Subash Agarwal, Vs. Acit, Circle-2(1), Plot No.N-1/93 Irc Village, Bhubaneswar Nayapalli, Bhubaneswar-751015 स्थायी लेखा सं./Pan No. : Aatpa 3716 A & आयकर अपीऱ सं./Ita Nos.260/Ctk/2018 (नििाारण वषा / Assessment Year :2010-2011) Sunil Agarwal, Vs. Acit, Circle-2(1), Plot No.N-1/93 Irc Village, Bhubaneswar Nayapalli, Bhubaneswar-751015 स्थायी लेखा सं./Pan No. : Aatpa 3718 Q & आयकर अपीऱ सं./Ita Nos.261/Ctk/2018 (नििाारण वषा / Assessment Year :2010-2011) Rajesh Agarwal, Vs. Acit, Circle-2(1), Plot No.N-1/93 Irc Village, Bhubaneswar Nayapalli, Bhubaneswar-751015 स्थायी लेखा सं./Pan No. : Acepa 5209 R & आयकर अपीऱ सं./Ita Nos.262/Ctk/2018 (नििाारण वषा / Assessment Year :2010-2011) Anil Agarwal, Vs. Acit, Circle-2(1), Plot No.N-1/93 Irc Village, Bhubaneswar Nayapalli, Bhubaneswar-751015 स्थायी लेखा सं./Pan No. : Aatpa 3717 B (अऩीलाथी /Appellant) (प्रत्यथी / Respondent) .. ननधाारिती की ओर से /Assessee By : Shri P.S.Panda/Kamal Agarwal,Cas िाजस्व की ओर से /Revenue By : Shri Subhendu Dutta, Dr

For Appellant: Shri P.S.Panda/Kamal Agarwal,CAsFor Respondent: Shri Subhendu Dutta, DR
Section 132(4)Section 153ASection 271(1)(c)Section 274

…आयकर अपीऱीय अधिकरण, कटक न्यायपीठ,कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK BEFORE SHRI C.M. GARG, JM & SHRI L.P. SAHU, AM आयकर अपीऱ सं./ITA Nos.259/CTK/2018 (नििाारण वषा / Assessment Year :2010-2011) Subash Agarwal, Vs. ACIT, Circle-2(1), Plot No.N-1/93 IRC Village, Bhubaneswar Nayapalli, Bhubaneswar-751015 स्थायी लेखा सं./PAN No. : AATPA 3716 A AND आयकर अपीऱ सं./ITA Nos.260/CTK/2018 (नििाारण वषा / Assessment Year :2010-2011) Sunil Agarwal, Vs. ACIT, Circle-2(1), Plot No.N-1/93 IRC Village, Bhubaneswar Nayapalli, Bhubaneswar-751015 स्थायी लेखा सं./PAN No. : AATPA 3718 Q AND आयकर अपीऱ सं./IT…

Rajesh Agarwal, Bhubaneswar vs. ACIT, Circle-2(1), Bhubaneswar

In the result, appeals of all the assessees are allowed

ITA 261/CTK/2018[2010-11]Status: DisposedITAT Cuttack19 Dec 2019AY 2010-11

Bench: Shri C.M. Garg, Jm & Shri L.P. Sahu, Am आयकर अपीऱ सं./Ita Nos.259/Ctk/2018 (नििाारण वषा / Assessment Year :2010-2011) Subash Agarwal, Vs. Acit, Circle-2(1), Plot No.N-1/93 Irc Village, Bhubaneswar Nayapalli, Bhubaneswar-751015 स्थायी लेखा सं./Pan No. : Aatpa 3716 A & आयकर अपीऱ सं./Ita Nos.260/Ctk/2018 (नििाारण वषा / Assessment Year :2010-2011) Sunil Agarwal, Vs. Acit, Circle-2(1), Plot No.N-1/93 Irc Village, Bhubaneswar Nayapalli, Bhubaneswar-751015 स्थायी लेखा सं./Pan No. : Aatpa 3718 Q & आयकर अपीऱ सं./Ita Nos.261/Ctk/2018 (नििाारण वषा / Assessment Year :2010-2011) Rajesh Agarwal, Vs. Acit, Circle-2(1), Plot No.N-1/93 Irc Village, Bhubaneswar Nayapalli, Bhubaneswar-751015 स्थायी लेखा सं./Pan No. : Acepa 5209 R & आयकर अपीऱ सं./Ita Nos.262/Ctk/2018 (नििाारण वषा / Assessment Year :2010-2011) Anil Agarwal, Vs. Acit, Circle-2(1), Plot No.N-1/93 Irc Village, Bhubaneswar Nayapalli, Bhubaneswar-751015 स्थायी लेखा सं./Pan No. : Aatpa 3717 B (अऩीलाथी /Appellant) (प्रत्यथी / Respondent) .. ननधाारिती की ओर से /Assessee By : Shri P.S.Panda/Kamal Agarwal,Cas िाजस्व की ओर से /Revenue By : Shri Subhendu Dutta, Dr

For Appellant: Shri P.S.Panda/Kamal Agarwal,CAsFor Respondent: Shri Subhendu Dutta, DR
Section 132(4)Section 153ASection 271(1)(c)Section 274

…आयकर अपीऱीय अधिकरण, कटक न्यायपीठ,कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK BEFORE SHRI C.M. GARG, JM & SHRI L.P. SAHU, AM आयकर अपीऱ सं./ITA Nos.259/CTK/2018 (नििाारण वषा / Assessment Year :2010-2011) Subash Agarwal, Vs. ACIT, Circle-2(1), Plot No.N-1/93 IRC Village, Bhubaneswar Nayapalli, Bhubaneswar-751015 स्थायी लेखा सं./PAN No. : AATPA 3716 A AND आयकर अपीऱ सं./ITA Nos.260/CTK/2018 (नििाारण वषा / Assessment Year :2010-2011) Sunil Agarwal, Vs. ACIT, Circle-2(1), Plot No.N-1/93 IRC Village, Bhubaneswar Nayapalli, Bhubaneswar-751015 स्थायी लेखा सं./PAN No. : AATPA 3718 Q AND आयकर अपीऱ सं./IT…

Sunil Agarwal, Bhubaneswar vs. ACIT, Circle-2(1), Bhubaneswar

In the result, appeals of all the assessees are allowed

ITA 260/CTK/2018[2010-11]Status: DisposedITAT Cuttack19 Dec 2019AY 2010-11

Bench: Shri C.M. Garg, Jm & Shri L.P. Sahu, Am आयकर अपीऱ सं./Ita Nos.259/Ctk/2018 (नििाारण वषा / Assessment Year :2010-2011) Subash Agarwal, Vs. Acit, Circle-2(1), Plot No.N-1/93 Irc Village, Bhubaneswar Nayapalli, Bhubaneswar-751015 स्थायी लेखा सं./Pan No. : Aatpa 3716 A & आयकर अपीऱ सं./Ita Nos.260/Ctk/2018 (नििाारण वषा / Assessment Year :2010-2011) Sunil Agarwal, Vs. Acit, Circle-2(1), Plot No.N-1/93 Irc Village, Bhubaneswar Nayapalli, Bhubaneswar-751015 स्थायी लेखा सं./Pan No. : Aatpa 3718 Q & आयकर अपीऱ सं./Ita Nos.261/Ctk/2018 (नििाारण वषा / Assessment Year :2010-2011) Rajesh Agarwal, Vs. Acit, Circle-2(1), Plot No.N-1/93 Irc Village, Bhubaneswar Nayapalli, Bhubaneswar-751015 स्थायी लेखा सं./Pan No. : Acepa 5209 R & आयकर अपीऱ सं./Ita Nos.262/Ctk/2018 (नििाारण वषा / Assessment Year :2010-2011) Anil Agarwal, Vs. Acit, Circle-2(1), Plot No.N-1/93 Irc Village, Bhubaneswar Nayapalli, Bhubaneswar-751015 स्थायी लेखा सं./Pan No. : Aatpa 3717 B (अऩीलाथी /Appellant) (प्रत्यथी / Respondent) .. ननधाारिती की ओर से /Assessee By : Shri P.S.Panda/Kamal Agarwal,Cas िाजस्व की ओर से /Revenue By : Shri Subhendu Dutta, Dr

For Appellant: Shri P.S.Panda/Kamal Agarwal,CAsFor Respondent: Shri Subhendu Dutta, DR
Section 132(4)Section 153ASection 271(1)(c)Section 274

…आयकर अपीऱीय अधिकरण, कटक न्यायपीठ,कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK BEFORE SHRI C.M. GARG, JM & SHRI L.P. SAHU, AM आयकर अपीऱ सं./ITA Nos.259/CTK/2018 (नििाारण वषा / Assessment Year :2010-2011) Subash Agarwal, Vs. ACIT, Circle-2(1), Plot No.N-1/93 IRC Village, Bhubaneswar Nayapalli, Bhubaneswar-751015 स्थायी लेखा सं./PAN No. : AATPA 3716 A AND आयकर अपीऱ सं./ITA Nos.260/CTK/2018 (नििाारण वषा / Assessment Year :2010-2011) Sunil Agarwal, Vs. ACIT, Circle-2(1), Plot No.N-1/93 IRC Village, Bhubaneswar Nayapalli, Bhubaneswar-751015 स्थायी लेखा सं./PAN No. : AATPA 3718 Q AND आयकर अपीऱ सं./IT…

Subash Agarwal, Bhubaneswar vs. ACIT, Circle-2(1), Bhubaneswar

In the result, appeals of all the assessees are allowed

ITA 259/CTK/2018[2010-11]Status: DisposedITAT Cuttack19 Dec 2019AY 2010-11

Bench: Shri C.M. Garg, Jm & Shri L.P. Sahu, Am आयकर अपीऱ सं./Ita Nos.259/Ctk/2018 (नििाारण वषा / Assessment Year :2010-2011) Subash Agarwal, Vs. Acit, Circle-2(1), Plot No.N-1/93 Irc Village, Bhubaneswar Nayapalli, Bhubaneswar-751015 स्थायी लेखा सं./Pan No. : Aatpa 3716 A & आयकर अपीऱ सं./Ita Nos.260/Ctk/2018 (नििाारण वषा / Assessment Year :2010-2011) Sunil Agarwal, Vs. Acit, Circle-2(1), Plot No.N-1/93 Irc Village, Bhubaneswar Nayapalli, Bhubaneswar-751015 स्थायी लेखा सं./Pan No. : Aatpa 3718 Q & आयकर अपीऱ सं./Ita Nos.261/Ctk/2018 (नििाारण वषा / Assessment Year :2010-2011) Rajesh Agarwal, Vs. Acit, Circle-2(1), Plot No.N-1/93 Irc Village, Bhubaneswar Nayapalli, Bhubaneswar-751015 स्थायी लेखा सं./Pan No. : Acepa 5209 R & आयकर अपीऱ सं./Ita Nos.262/Ctk/2018 (नििाारण वषा / Assessment Year :2010-2011) Anil Agarwal, Vs. Acit, Circle-2(1), Plot No.N-1/93 Irc Village, Bhubaneswar Nayapalli, Bhubaneswar-751015 स्थायी लेखा सं./Pan No. : Aatpa 3717 B (अऩीलाथी /Appellant) (प्रत्यथी / Respondent) .. ननधाारिती की ओर से /Assessee By : Shri P.S.Panda/Kamal Agarwal,Cas िाजस्व की ओर से /Revenue By : Shri Subhendu Dutta, Dr

For Appellant: Shri P.S.Panda/Kamal Agarwal,CAsFor Respondent: Shri Subhendu Dutta, DR
Section 132(4)Section 153ASection 271(1)(c)Section 274

…आयकर अपीऱीय अधिकरण, कटक न्यायपीठ,कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK BEFORE SHRI C.M. GARG, JM & SHRI L.P. SAHU, AM आयकर अपीऱ सं./ITA Nos.259/CTK/2018 (नििाारण वषा / Assessment Year :2010-2011) Subash Agarwal, Vs. ACIT, Circle-2(1), Plot No.N-1/93 IRC Village, Bhubaneswar Nayapalli, Bhubaneswar-751015 स्थायी लेखा सं./PAN No. : AATPA 3716 A AND आयकर अपीऱ सं./ITA Nos.260/CTK/2018 (नििाारण वषा / Assessment Year :2010-2011) Sunil Agarwal, Vs. ACIT, Circle-2(1), Plot No.N-1/93 IRC Village, Bhubaneswar Nayapalli, Bhubaneswar-751015 स्थायी लेखा सं./PAN No. : AATPA 3718 Q AND आयकर अपीऱ सं./IT…

M/S.Krish Developers, Mumbai vs. ACIT Circle-4, Thane

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

ITA 4554/MUM/2018[2010-11]Status: DisposedITAT Mumbai19 Dec 2019AY 2010-11

Bench: Shri Rajesh Kumar & Shri Amarjit Singhassessment Year: 2010-11 M/S. Krish Developers, Acit Circle-4, 3 & 4, Unique Vaibhav, A Wing, 4Th Floor, Tirupati Nagar-1, Ashar It Park, Vs. Bolinj, Road No.16Z, Virar (West), Ambika Nagar, Thane Wagle Estate, Pan: Aaifk0931E Thane – 400 604 (Appellant) (Respondent) Present For: Assessee By : Shri Vimal Punmiya, A.R. Revenue By : Shri S. Michael Jerald, D.R. Date Of Hearing : 26.11.2019 Date Of Pronouncement : 19.12.2019 O R D E R

For Appellant: Shri Vimal Punmiya, A.RFor Respondent: Shri S. Michael Jerald, D.R
Section 143(3)Section 271Section 271(1)(c)Section 274

…o, the penalty as imposed by the AO is bad in law. The Ld. A.R. in defence of his argument relied on the following decisions: 4 M/s. Krish Developers 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) 9. The Ld. D.R., on the other hand, submitted that there is no merits in the arguments of the Ld. A.R. that AO h…

Thomas Cook (India) Limited, Mumbai vs. Addl. CIT 1(3), Mumbai

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

ITA 5909/MUM/2016[2007-08]Status: DisposedITAT Mumbai17 Dec 2019AY 2007-08

Bench: Shri A.D. Jain & Shri Rajesh Kumar

For Appellant: Shri Madhur Aggarwal, A.RFor Respondent: Shri Awunghi Gimson, D.R
Section 143(3)Section 271Section 271(1)(c)Section 274

…fore the penalty order can not be sustained. The Ld. A.R. relied on the following decision in support of his arguments. M/s. Thomas Cook (India) Ltd. 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) 6. The ld. DR on the other hand relied on the orders of authorities below. 7. After hearing both the parties an…

M/S Singhal Strips Ltd., Delhi vs. DCIT, New Delhi

ITA 2325/DEL/2017[2000-01]Status: DisposedITAT Delhi17 Dec 2019AY 2000-01

Bench: Shri R.K.Panda & Shri Kuldip Singh

For Appellant: NoneFor Respondent: Shri S.S.Rana, CIT(DR)
Section 147Section 271Section 271(1)(c)Section 274Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘G’ : NEW DELHI) BEFORE SHRI R.K.PANDA, ACCOUNTANT MEMBER AND SHRI KULDIP SINGH, JUDICIAL MEMBER ITA No.2325/Del./2017, A.Y. 2000-01 Singhal Strips Ltd. Vs. DCIT, 440/1, Bholanath Nagar, Circle 8(1) Ward- Shadhara, New Delhi Delhi -32 PAN : AAACS0344J (APPELLANT) (RESPONDENT) ASSESSEE BY : None REVENUE BY : Shri S.S.Rana, CIT(DR) Date of Hearing : 02.12.2019 Date of Order : 17.12.2019 O R D E R PER KULDIP SINGH, JUDICIAL MEMBER : The appellant Singhal Strips Ltd., Delhi (hereinafter referred to as 'the assessee’) by filing the aforesaid appeal, sought to s…

Minu Bakshi, New Delhi vs. ACIT, New Delhi

Appeal of the assessee is allowed

ITA 3118/DEL/2017[2007-08]Status: DisposedITAT Delhi11 Dec 2019AY 2007-08

Bench: Sh. N. K. Billaiya & Ms Suchitra Kamblei.T.A. No. 3118/Del/2017 (A.Y 2007-08) Minu Bakshi, Vs Acit, 4, Kautilya Marg, Central Circle-26, New Delhi. Room No.323, Ara Centre, E-2, (Aaepb 1799 F) Jhandewalan Extn., New Delhi. (Appellant) (Respondent)

Section 132Section 143(2)Section 143(3)Section 153ASection 154Section 271Section 271(1)(c)Section 274

…1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘E’ NEW DELHI BEFORE SH. N. K. BILLAIYA, ACCOUNTANT MEMBER AND MS SUCHITRA KAMBLE, JUDICIAL MEMBER I.T.A. No. 3118/DEL/2017 (A.Y 2007-08) Minu Bakshi, Vs ACIT, 4, Kautilya Marg, Central Circle-26, New Delhi. Room No.323, ARA Centre, E-2, (AAEPB 1799 F) Jhandewalan Extn., New Delhi. (APPELLANT) (RESPONDENT) Appellant by Shri K.V.S.R. Krishna, C.A. Respondent by Ms. Rinku Singh, Sr. D.R. Date of Hearing 10.12.2019 Date of Pronouncement 11.12.2019 ORDER PER SUCHITRA KAMBLE, JM This appeal is filed by the assessee against the order of the Commissioner of Inco…

Smt. Manjeet Kaur Sran, New Delhi vs. DCIT, New Delhi

In the result, all the 05 appeals filed by the Assessee stand allowed

ITA 2643/DEL/2017[2010-11]Status: DisposedITAT Delhi02 Dec 2019AY 2010-11

Bench: Shri H.S. Sidhu & Shri R.K. Panda

For Appellant: Ms. Ashisha Mittal, CAFor Respondent: Ms. Rakhi Verma, Sr. DR
Section 271Section 271(1)Section 271(1)(c)Section 274

…y kindly be considered with regard to levy of penalty u/s 271(1)(c) in light of decision of Karnataka High Court in CIT V. Manjunatha Cotton & Ginning Factory [2013] 359 ITR 565 (Para 4) and Hon’ble Supreme Court in case of CIT Vs SSA’s Emerald Meadows [2016] 73 Taxmann.com 248 (SC)/[2016] 242 Taxman 180 (SC) 1. Sundaram Finance Ltd. Vs CIT [2018] 99 taxmann.com 152 (SC) SLP dismissed against High Court ruling that where assessee claimed depreciation on non-existent assets, penalty under section 271(1)(c) was to be levied for filing inaccurate particulars of income 2. Sundaram Finance Ltd. Vs CIT [2018] 93 tax…

Smt. Manjeet Kaur Sran, New Delhi vs. DCIT, New Delhi

In the result, all the 05 appeals filed by the Assessee stand allowed

ITA 2640/DEL/2017[2006-07]Status: DisposedITAT Delhi02 Dec 2019AY 2006-07

Bench: Shri H.S. Sidhu & Shri R.K. Panda

For Appellant: Ms. Ashisha Mittal, CAFor Respondent: Ms. Rakhi Verma, Sr. DR
Section 271Section 271(1)Section 271(1)(c)Section 274

…y kindly be considered with regard to levy of penalty u/s 271(1)(c) in light of decision of Karnataka High Court in CIT V. Manjunatha Cotton & Ginning Factory [2013] 359 ITR 565 (Para 4) and Hon’ble Supreme Court in case of CIT Vs SSA’s Emerald Meadows [2016] 73 Taxmann.com 248 (SC)/[2016] 242 Taxman 180 (SC) 1. Sundaram Finance Ltd. Vs CIT [2018] 99 taxmann.com 152 (SC) SLP dismissed against High Court ruling that where assessee claimed depreciation on non-existent assets, penalty under section 271(1)(c) was to be levied for filing inaccurate particulars of income 2. Sundaram Finance Ltd. Vs CIT [2018] 93 tax…

Smt. Manjeet Kaur Sran, New Delhi vs. DCIT, New Delhi

In the result, all the 05 appeals filed by the Assessee stand allowed

ITA 2639/DEL/2017[2005-06]Status: DisposedITAT Delhi02 Dec 2019AY 2005-06

Bench: Shri H.S. Sidhu & Shri R.K. Panda

For Appellant: Ms. Ashisha Mittal, CAFor Respondent: Ms. Rakhi Verma, Sr. DR
Section 271Section 271(1)Section 271(1)(c)Section 274

…y kindly be considered with regard to levy of penalty u/s 271(1)(c) in light of decision of Karnataka High Court in CIT V. Manjunatha Cotton & Ginning Factory [2013] 359 ITR 565 (Para 4) and Hon’ble Supreme Court in case of CIT Vs SSA’s Emerald Meadows [2016] 73 Taxmann.com 248 (SC)/[2016] 242 Taxman 180 (SC) 1. Sundaram Finance Ltd. Vs CIT [2018] 99 taxmann.com 152 (SC) SLP dismissed against High Court ruling that where assessee claimed depreciation on non-existent assets, penalty under section 271(1)(c) was to be levied for filing inaccurate particulars of income 2. Sundaram Finance Ltd. Vs CIT [2018] 93 tax…

Smt. Manjeet Kaur Sran, New Delhi vs. DCIT, New Delhi

In the result, all the 05 appeals filed by the Assessee stand allowed

ITA 2642/DEL/2017[2009-10]Status: DisposedITAT Delhi02 Dec 2019AY 2009-10

Bench: Shri H.S. Sidhu & Shri R.K. Panda

For Appellant: Ms. Ashisha Mittal, CAFor Respondent: Ms. Rakhi Verma, Sr. DR
Section 271Section 271(1)Section 271(1)(c)Section 274

…y kindly be considered with regard to levy of penalty u/s 271(1)(c) in light of decision of Karnataka High Court in CIT V. Manjunatha Cotton & Ginning Factory [2013] 359 ITR 565 (Para 4) and Hon’ble Supreme Court in case of CIT Vs SSA’s Emerald Meadows [2016] 73 Taxmann.com 248 (SC)/[2016] 242 Taxman 180 (SC) 1. Sundaram Finance Ltd. Vs CIT [2018] 99 taxmann.com 152 (SC) SLP dismissed against High Court ruling that where assessee claimed depreciation on non-existent assets, penalty under section 271(1)(c) was to be levied for filing inaccurate particulars of income 2. Sundaram Finance Ltd. Vs CIT [2018] 93 tax…

Smt. Manjeet Kaur Sran, New Delhi vs. DCIT, New Delhi

In the result, all the 05 appeals filed by the Assessee stand allowed

ITA 2641/DEL/2017[2008-09]Status: DisposedITAT Delhi02 Dec 2019AY 2008-09

Bench: Shri H.S. Sidhu & Shri R.K. Panda

For Appellant: Ms. Ashisha Mittal, CAFor Respondent: Ms. Rakhi Verma, Sr. DR
Section 271Section 271(1)Section 271(1)(c)Section 274

…y kindly be considered with regard to levy of penalty u/s 271(1)(c) in light of decision of Karnataka High Court in CIT V. Manjunatha Cotton & Ginning Factory [2013] 359 ITR 565 (Para 4) and Hon’ble Supreme Court in case of CIT Vs SSA’s Emerald Meadows [2016] 73 Taxmann.com 248 (SC)/[2016] 242 Taxman 180 (SC) 1. Sundaram Finance Ltd. Vs CIT [2018] 99 taxmann.com 152 (SC) SLP dismissed against High Court ruling that where assessee claimed depreciation on non-existent assets, penalty under section 271(1)(c) was to be levied for filing inaccurate particulars of income 2. Sundaram Finance Ltd. Vs CIT [2018] 93 tax…

Smt. Harmeet Kaur Sran, New Delhi vs. DCIT, New Delhi

ITA 2647/DEL/2017[2010-11]Status: DisposedITAT Delhi29 Nov 2019AY 2010-11

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

For Appellant: Ms. Ashisha Mittal, CAFor Respondent: Shri S.N.Meena, Sr. DR
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 No.2645/Del./2017, A.Y. 2008-09 ITA No.2646/Del./2017, A.Y. 2009-10 ITA No.2647/Del./2017, A.Y. 2010-11 Smt. Harmeet Kaur Sran Vs. DCIT 527B, 5th Floor, HBN Office, Central Circle-29 D-Mall Distt. Centre, Paschim Vihar, New Delhi New Delhi PAN : AACCC9064B (APPELLANT) (RESPONDENT) ASSESSEE BY : Ms. Ashisha Mittal, CA REVENUE BY : Shri S.N.Meena, Sr. DR Date of Hearing : 14.11.2019 Date of Order : 29.11.2019 O R D E R PER KULDIP SINGH, JUDICIAL MEMBER : Since t…

Smt. Harmeet Kaur Sran, New Delhi vs. DCIT, New Delhi

ITA 2645/DEL/2017[2008-09]Status: DisposedITAT Delhi29 Nov 2019AY 2008-09

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

For Appellant: Ms. Ashisha Mittal, CAFor Respondent: Shri S.N.Meena, Sr. DR
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 No.2645/Del./2017, A.Y. 2008-09 ITA No.2646/Del./2017, A.Y. 2009-10 ITA No.2647/Del./2017, A.Y. 2010-11 Smt. Harmeet Kaur Sran Vs. DCIT 527B, 5th Floor, HBN Office, Central Circle-29 D-Mall Distt. Centre, Paschim Vihar, New Delhi New Delhi PAN : AACCC9064B (APPELLANT) (RESPONDENT) ASSESSEE BY : Ms. Ashisha Mittal, CA REVENUE BY : Shri S.N.Meena, Sr. DR Date of Hearing : 14.11.2019 Date of Order : 29.11.2019 O R D E R PER KULDIP SINGH, JUDICIAL MEMBER : Since t…

Smt. Harmeet Kaur Sran, New Delhi vs. DCIT, New Delhi

ITA 2646/DEL/2017[2009-10]Status: DisposedITAT Delhi29 Nov 2019AY 2009-10

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

For Appellant: Ms. Ashisha Mittal, CAFor Respondent: Shri S.N.Meena, Sr. DR
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 No.2645/Del./2017, A.Y. 2008-09 ITA No.2646/Del./2017, A.Y. 2009-10 ITA No.2647/Del./2017, A.Y. 2010-11 Smt. Harmeet Kaur Sran Vs. DCIT 527B, 5th Floor, HBN Office, Central Circle-29 D-Mall Distt. Centre, Paschim Vihar, New Delhi New Delhi PAN : AACCC9064B (APPELLANT) (RESPONDENT) ASSESSEE BY : Ms. Ashisha Mittal, CA REVENUE BY : Shri S.N.Meena, Sr. DR Date of Hearing : 14.11.2019 Date of Order : 29.11.2019 O R D E R PER KULDIP SINGH, JUDICIAL MEMBER : Since t…

M/S. Banarsi Marble Stone Private Limited, Udaipur vs. ACIT, Central Circle-1, Udaipur

In the result, appeals of the assessee are allowed

ITA 365/JODH/2019[2011-12]Status: DisposedITAT Jodhpur28 Nov 2019AY 2011-12

Bench: Shri N.K. Saini & Shri Sandeep Gosain

For Appellant: Smt. Raksha Birla, CAFor Respondent: Shri Girish Mehta, JCIT DR
Section 144Section 271(1)(c)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, JODHPUR BEFORE SHRI N.K. SAINI, VICE PRESIDENT AND SHRI SANDEEP GOSAIN, JUDICIAL MEMBER ITA Nos. 364 to 366/Jodh/2019 Assessment Years: 2010-11 to 2012-13 M/s Banarsi Marble Stone Pvt. Ltd. Vs. Asst. CIT SP2, Udyog Vihar Central Cirle-1 Udaipur(Raj.) Sukher Udaipur(Raj.) PAN/ TAN No. AACCS1969D (Appellant) (Respondent) Assessee by : Smt. Raksha Birla, CA Shri Rajendra Jain, Advocate Department by: Shri Girish Mehta, JCIT DR Date of hearing : 28/11/2019 Date of Pronouncement : 28/11/2019 O R D E R PER N.K. SAINI, VICE PRESIDENT: These appeals by the asses…

Smt. Bhawana Nagori, Bhilwara vs. ITO, Ward-5, Bhilwara

In the result, appeal of the Assessee is allowed

ITA 380/JODH/2018[2010-11]Status: DisposedITAT Jodhpur28 Nov 2019AY 2010-11

Bench: The Time Of Hearing. 5. The Petitioner Prays For Justice & Relief.

For Appellant: Revenue byFor Respondent: Shri Girish Mehta, JCIT DR
Section 139(1)Section 147Section 271Section 271(1)(c)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL, JODHPUR BENCHES, “SMC” JODHPUR BEFORE: SHRI. N.K.SAINI, VICE PRESIDENT Assessment Year : 2010-11 Smt. Bhawana Nagori Vs. The ITO C/o Rajendra Jain, Advocate Ward-5 106, Akshay Deep Complex, Bhilwara 5th B Road, Sardarpura, Jodhpur PAN NO: ADLPN9819Q Appellant Respondent Smt. Raksha Birla, C.A Assessee by : Revenue by : Shri Girish Mehta, JCIT DR Date of Hearing : 28/11/2019 Date of Pronouncement : 28/11/2019 आदेश/Order PER N.K. SAINI, VICE PRESIDENT This is an appeal by the Assessee against the order dt. 17/04/2018 of Ld. CIT(A), Ajmer. 2. Following grounds have been r…