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

Shri Amar Singh Jain, Bhilwara vs. ITO, Ward-1, Bhilwara

In the result, appeal of the Assessee is allowed

ITA 387/JODH/2018[2014-15]Status: DisposedITAT Jodhpur26 Nov 2019AY 2014-15
For Appellant: Revenue byFor Respondent: Shri Girish Mehta, JCIT DR
Section 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 : 2014-15 Shri Amar Singh Jain Vs. The ITO C/o Rajendra Jain, Advocate Ward-1, Bhilwara 106, Akshay Deep Complex, 5th B Road, Sardarpura, Jodhpur PAN NO: APUPM0626D Appellant Respondent Smt. Raksha Birla, C.A Assessee by : Revenue by : Shri Girish Mehta, JCIT DR Date of Hearing : 26/11/2019 Date of Pronouncement : 26/11/2019 आदेश/Order PER N.K. SAINI, VICE PRESIDENT This is an appeal by the Assessee against the order dt. 14/05/2018 of Ld. CIT(A), Ajmer. 2. The only grievance of the a…

M/S Jay Polychem (India) Ltd., New Delhi vs. ACIT, New Delhi

ITA 6467/DEL/2016[2012-13]Status: DisposedITAT Delhi20 Nov 2019AY 2012-13

Bench: Shri Prashant Maharishi & Shri K.N.Chary

For Appellant: NoneFor Respondent: Smt Naina Soin Kapil, Sr. DR
Section 132Section 271Section 274

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “E”: NEW DELHI BEFORE SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER AND SHRI K.N.CHARY, JUDICIAL MEMBER ITA No. 6465, 6466 & 6467/Del/2016 (Assessment Year: 2008-09, 2011-12 & 2012-13) M/s. Jay Polychem (India) Ltd, Vs. ACIT, B-115, Okhla Industrial Area, Central Circle-3, New Delhi New Delhi PAN: AAACJ0657M (Appellant) (Respondent) Assessee by : None Revenue by: Smt Naina Soin Kapil, Sr. DR Date of Hearing 28/08/2019 Date of pronouncement 20/11/2019 O R D E R PER PRASHANT MAHARISHI, A. M. 1. These are the 3 appeals filed by the assessee, for three assessment years again…

M/S Jay Polychem (India) Ltd., New Delhi vs. ACIT, New Delhi

ITA 6465/DEL/2016[2008-09]Status: DisposedITAT Delhi20 Nov 2019AY 2008-09

Bench: Shri Prashant Maharishi & Shri K.N.Chary

For Appellant: NoneFor Respondent: Smt Naina Soin Kapil, Sr. DR
Section 132Section 271Section 274

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “E”: NEW DELHI BEFORE SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER AND SHRI K.N.CHARY, JUDICIAL MEMBER ITA No. 6465, 6466 & 6467/Del/2016 (Assessment Year: 2008-09, 2011-12 & 2012-13) M/s. Jay Polychem (India) Ltd, Vs. ACIT, B-115, Okhla Industrial Area, Central Circle-3, New Delhi New Delhi PAN: AAACJ0657M (Appellant) (Respondent) Assessee by : None Revenue by: Smt Naina Soin Kapil, Sr. DR Date of Hearing 28/08/2019 Date of pronouncement 20/11/2019 O R D E R PER PRASHANT MAHARISHI, A. M. 1. These are the 3 appeals filed by the assessee, for three assessment years again…

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

ITA 6468/DEL/2016[2009-10]Status: DisposedITAT Delhi20 Nov 2019AY 2009-10

Bench: Shri Prashant Maharishi & Shir K.N.Charylate Shri Jaswant Singh Vs. Acit, Madhok, Central Circle-3, Through L/H Shri Sandeep New Delhi Singh Madhok, D-97, Defence Colony, New Delhi Pan: Aaaps3927J (Appellant) (Respondent)

For Appellant: NoneFor Respondent: Smt Naina Soin Kapil, Sr. DR
Section 132Section 143Section 153ASection 271Section 274

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D”: NEW DELHI BEFORE SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER AND SHIR K.N.CHARY, JUDICIAL MEMBER Late Shri Jaswant Singh Vs. ACIT, Madhok, Central Circle-3, Through L/H Shri Sandeep New Delhi Singh Madhok, D-97, Defence Colony, New Delhi PAN: AAAPS3927J (Appellant) (Respondent) Assessee by : None Revenue by: Smt Naina Soin Kapil, Sr. DR Date of Hearing 28/08/2019 Date of pronouncement 20/11/2019 O R D E R PER PRASHANT MAHARISHI, A. M. 01. This is an appeal filed by the assessee against the order of the ld CIT (A)-25, New Delhi dated 29.09.2016 for the Assessment Yea…

M/S Jay Polychem (India) Ltd., New Delhi vs. ACIT, New Delhi

ITA 6466/DEL/2016[2011-12]Status: DisposedITAT Delhi20 Nov 2019AY 2011-12

Bench: Shri Prashant Maharishi & Shri K.N.Chary

For Appellant: NoneFor Respondent: Smt Naina Soin Kapil, Sr. DR
Section 132Section 271Section 274

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “E”: NEW DELHI BEFORE SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER AND SHRI K.N.CHARY, JUDICIAL MEMBER ITA No. 6465, 6466 & 6467/Del/2016 (Assessment Year: 2008-09, 2011-12 & 2012-13) M/s. Jay Polychem (India) Ltd, Vs. ACIT, B-115, Okhla Industrial Area, Central Circle-3, New Delhi New Delhi PAN: AAACJ0657M (Appellant) (Respondent) Assessee by : None Revenue by: Smt Naina Soin Kapil, Sr. DR Date of Hearing 28/08/2019 Date of pronouncement 20/11/2019 O R D E R PER PRASHANT MAHARISHI, A. M. 1. These are the 3 appeals filed by the assessee, for three assessment years again…

Mahesh Sharma Dorbala, Medak vs. Income Tax Officer, Ward-1, Siddipet

In the result, appeal filed by the assessee is allowed

ITA 1319/HYD/2019[2014-15]Status: DisposedITAT Hyderabad11 Nov 2019AY 2014-15

Bench: Smt. P. Madhavi Deviassessment Year: 2014-15

For Appellant: Sri S. Rama RaoFor Respondent: Sri Matta Padma, DR
Section 143(3)Section 271(1)(c)

…ITA No 1319 of 2019 Mahesh Sharma Dorbala Medak. IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘ B ‘ SMC Bench, Hyderabad Before Smt. P. Madhavi Devi, Judicial Member Assessment Year: 2014-15 Shri Mahesh Sharma Vs. Income Tax Officer Dorbala, Medak Ward – 1 PAN:AIHPD8150H Siddipet (Appellant) (Respondent) Assessee by: Sri S. Rama Rao Revenue by: Sri Matta Padma, DR Date of hearing: 04/11/2019 Date of pronouncement: 11/11/2019 ORDER This is assessee’s appeal for the A.Y 2014-15 against the order of the CIT (A)-7, Hyderabad, dated 18.6.2019 confirming the penalty levied by the AO u/s 271(1)(c) of the Act.…

Gadde Hari Prasada Rao, Vijayawada vs. The Income Tax Officer, Ward-2(3), Vijayawada

In the result, appeals filed by the assessees are allowed

ITA 368/VIZ/2019[2006-07]Status: DisposedITAT Visakhapatnam08 Nov 2019AY 2006-07

Bench: Shri V. Durga Rao, Hon’Ble & Shri D.S. Sunder Singh, Hon’Ble

For Appellant: Shri G.V.N. Hari – AdvocateFor Respondent: Smt. Suman Malik – Sr.DR
Section 143(3)Section 271(1)(c)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM BENCH, VISAKHAPATNAM BEFORE SHRI V. DURGA RAO, HON’BLE JUDICIAL MEMBER & SHRI D.S. SUNDER SINGH, HON’BLE ACCOUNTANT MEMBER ITA Nos. 367 & 368/VIZ/2019 (Asst. Years : 2006-07) 1) Gadde Kishan Rep. by GPA vs. ITO, Ward-2(3), holder Shri G. Hari Prasada Vijayawada. Rao, D.No. 54-18-60, Plot No.40, LIC Colony, Vijayawada. PAN No. AKTPG 9584 A 2) Gadde Hari Prasad Rao, D.No. 54-18-60, Plot No.40, LIC Colony, Vijayawada. PAN No. ACFPG 5825 N (Appellants) (Respondent) Assessee by : Shri G.V.N. Hari – Advocate. Department By : Smt. Suman Malik – Sr.DR Date of hearing :…

Gadde Kishna, Vijayawada vs. The Income Tax Officer, Ward-2(3), Vijayawada

In the result, appeals filed by the assessees are allowed

ITA 367/VIZ/2019[2006-07]Status: DisposedITAT Visakhapatnam08 Nov 2019AY 2006-07

Bench: Shri V. Durga Rao, Hon’Ble & Shri D.S. Sunder Singh, Hon’Ble

For Appellant: Shri G.V.N. Hari – AdvocateFor Respondent: Smt. Suman Malik – Sr.DR
Section 143(3)Section 271(1)(c)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM BENCH, VISAKHAPATNAM BEFORE SHRI V. DURGA RAO, HON’BLE JUDICIAL MEMBER & SHRI D.S. SUNDER SINGH, HON’BLE ACCOUNTANT MEMBER ITA Nos. 367 & 368/VIZ/2019 (Asst. Years : 2006-07) 1) Gadde Kishan Rep. by GPA vs. ITO, Ward-2(3), holder Shri G. Hari Prasada Vijayawada. Rao, D.No. 54-18-60, Plot No.40, LIC Colony, Vijayawada. PAN No. AKTPG 9584 A 2) Gadde Hari Prasad Rao, D.No. 54-18-60, Plot No.40, LIC Colony, Vijayawada. PAN No. ACFPG 5825 N (Appellants) (Respondent) Assessee by : Shri G.V.N. Hari – Advocate. Department By : Smt. Suman Malik – Sr.DR Date of hearing :…

Nikhil P. Gandhi, Mumbai vs. ACIT Cent. Cir. - 38, (Now DCIT Cent. Cir. 6(3)), Mumbai

In the result, the appeal of the assessee is allowed

ITA 5931/MUM/2016[2011-12]Status: DisposedITAT Mumbai08 Nov 2019AY 2011-12

Bench: Shri Mahavir Singh & Shri Rajesh Kumarassessment Year: 2011-12

For Appellant: Shri Mihir C. M., A.RFor Respondent: Shri M.S. Jang Pangi, D.R
Section 143(3)Section 153ASection 271(1)(c)

…penalty as levied by the AO and affirmed by ld CIT(A) can not be sustained. 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) 6. The Hon’ble Bombay High Court in the Case CIT Vs Shri Samson Perinchery & CIT vs. Mrs. Piedade Perinchery (su…

M/S- Ganapati Transport, Dhenkanal vs. ITO, Dhenkanal

In the result, appeal of the assessee is allowed

ITA 161/CTK/2019[2010-11]Status: DisposedITAT Cuttack06 Nov 2019AY 2010-11

Bench: Shri C.M. Garg, Jm & Shri L.P. Sahu, Am आयकर अपीऱ सं./Ita No.161/Ctk/2019 (नििाारण वषा / Assessment Year :2010-2011) M/S Ganapati Transport, Vs. Ito Dhenkanal, Dhenkanal C/O-Mr. Khemchand Agarwalla Kali Bazar, At/Po-Bhuban, Dist-Dhenkanal-759017 स्थायी लेखा सं./Panno. : Aagfg 0597 A (अऩीलाथी /Appellant) (प्रत्यथी / Respondent) .. ननधाारिती की ओर से /Assessee By : Shri Natabar Panda, Advocate िाजस्व की ओर से /Revenue By : Shri Subhendu Dutta, Dr

For Appellant: Shri Natabar Panda, AdvocateFor Respondent: Shri Subhendu Dutta, DR
Section 271Section 271(1)(c)Section 274Section 274w

…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 No.161/CTK/2019 (नििाारण वषा / Assessment Year :2010-2011) M/s Ganapati Transport, Vs. ITO Dhenkanal, Dhenkanal C/o-Mr. Khemchand Agarwalla Kali Bazar, At/Po-Bhuban, Dist-Dhenkanal-759017 स्थायी लेखा सं./PANNo. : AAGFG 0597 A (अऩीलाथी /Appellant) (प्रत्यथी / Respondent) .. ननधाारिती की ओर से /Assessee by : Shri Natabar Panda, Advocate िाजस्व की ओर से /Revenue by : Shri Subhendu Dutta, DR सुनवाई की तािीख / Date of Hearing : 05/11/2019 घोषणा की तािीख/Date…

M/S. D.N. Associates, Lucknow vs. Assistant Commissioner of Income Tax, Range-V, Lucknow

In the result, the appeal is allowed

ITA 2/LKW/2019[2014-15]Status: DisposedITAT Lucknow25 Oct 2019AY 2014-15

Bench: Shri A.D Jain & Shri T.S. Kapoora.Ys. 2014-15

Section 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 A.Ys. 2014-15 M/s D.N. Associates, Vs. ACIT, 1st Floor & Sugnamal, Market, 39, Range-5, Aminabad, Lucknow 226018 Lucknow PAN AADFD9908R (Appellant) (Respondent) Appellant by Shri A.P. Sinha, Advocate Respondent by Shri Jai Nath Verma, DR Date of hearing 23/10/2019 Date of pronouncement 25/10/2019 O R D E R PER: A.D. JAIN, VICE PRESIDENT: This is assessee’s appeal for Assessment Year 2014-15, against the order of the ld. CIT(A)-II, Lucknow dated 22.10.2018, taking the…

Envision Investment Consultants, Mumbai vs. ACIT -Cir 9(1), Mumbai

In the result, the appeal of the assessee is allowed

ITA 2896/MUM/2017[2008-09]Status: DisposedITAT Mumbai22 Oct 2019AY 2008-09

Bench: Shri Mahavir Singh & Shri Rajesh Kumarassessment Year: 2008-09

For Appellant: Shri Dharmesh Shah, A.RFor Respondent: Shri Pankaj Kumar, D.R
Section 143(3)Section 14ASection 271Section 271(1)(c)Section 274Section 68

…he penalty proceedings are bad in law. The case of the assessee is supported by the decision of the Hon’ble Bombay High Court in the following cases: “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)” 10. In view of the above discussion and in the light of the ratio laid down by the Hon’ble Bombay High Court, w…

M/S. Housing and Urban Development Corporation Ltd.(Hudco), New Delhi vs. DCIT, New Delhi

Appeals of the assessee stands allowed

ITA 1162/DEL/2011[2000-01]Status: DisposedITAT Delhi18 Oct 2019AY 2000-01

Bench: Shri R.K. Panda & Shri Sudhanshu Srivastava

For Appellant: Shri Gagan Kumar
Section 271Section 271(1)(c)Section 274Section 36Section 36(1)(viii)Section 41

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “C”: NEW DELHI BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER AND SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER ITA Nos. 1160, 1161, 1162, 5234/Del/2011 Asstt. Years: 1998-99, 1999-00, 2000-01, 2001-02 Housing and Urban Vs. DCIT Development Corporation Circle-12(1), Ltd. (HUDCO) C.R. Building, Hudco Bhavan, Lodhi New Delhi. Road, New Delhi – 110 003. PAN AAACH0632A (Appellant) (Respondent) Assessee by: Shri Gagan Kumar, Advocate Shri Amit Kaushik Advocate, Shri Rakesh Chhabra, CA Department by Shri J.K. Mishra, CIT(DR) : Ms. Naina Soin Kapil, Sr. DR Date of Hearing 23/07/20…

M/S. Housing and Urban Development Corporation Ltd.(Hudco), New Delhi vs. DCIT, New Delhi

Appeals of the assessee stands allowed

ITA 1161/DEL/2011[1999-00]Status: DisposedITAT Delhi18 Oct 2019AY 1999-00

Bench: Shri R.K. Panda & Shri Sudhanshu Srivastava

For Appellant: Shri Gagan Kumar
Section 271Section 271(1)(c)Section 274Section 36Section 36(1)(viii)Section 41

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “C”: NEW DELHI BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER AND SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER ITA Nos. 1160, 1161, 1162, 5234/Del/2011 Asstt. Years: 1998-99, 1999-00, 2000-01, 2001-02 Housing and Urban Vs. DCIT Development Corporation Circle-12(1), Ltd. (HUDCO) C.R. Building, Hudco Bhavan, Lodhi New Delhi. Road, New Delhi – 110 003. PAN AAACH0632A (Appellant) (Respondent) Assessee by: Shri Gagan Kumar, Advocate Shri Amit Kaushik Advocate, Shri Rakesh Chhabra, CA Department by Shri J.K. Mishra, CIT(DR) : Ms. Naina Soin Kapil, Sr. DR Date of Hearing 23/07/20…

M/S. Housing and Urban Development Corporation Ltd.(Hudco), New Delhi vs. DCIT, New Delhi

Appeals of the assessee stands allowed

ITA 1160/DEL/2011[1998-99]Status: DisposedITAT Delhi18 Oct 2019AY 1998-99

Bench: Shri R.K. Panda & Shri Sudhanshu Srivastava

For Appellant: Shri Gagan Kumar
Section 271Section 271(1)(c)Section 274Section 36Section 36(1)(viii)Section 41

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “C”: NEW DELHI BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER AND SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER ITA Nos. 1160, 1161, 1162, 5234/Del/2011 Asstt. Years: 1998-99, 1999-00, 2000-01, 2001-02 Housing and Urban Vs. DCIT Development Corporation Circle-12(1), Ltd. (HUDCO) C.R. Building, Hudco Bhavan, Lodhi New Delhi. Road, New Delhi – 110 003. PAN AAACH0632A (Appellant) (Respondent) Assessee by: Shri Gagan Kumar, Advocate Shri Amit Kaushik Advocate, Shri Rakesh Chhabra, CA Department by Shri J.K. Mishra, CIT(DR) : Ms. Naina Soin Kapil, Sr. DR Date of Hearing 23/07/20…

Housing & Urban Development Corporation Ltd., New Delhi vs. DCIT, New Delhi

Appeals of the assessee stands allowed

ITA 5234/DEL/2011[2001-02]Status: DisposedITAT Delhi18 Oct 2019AY 2001-02

Bench: Shri R.K. Panda & Shri Sudhanshu Srivastava

For Appellant: Shri Gagan Kumar
Section 271Section 271(1)(c)Section 274Section 36Section 36(1)(viii)Section 41

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “C”: NEW DELHI BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER AND SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER ITA Nos. 1160, 1161, 1162, 5234/Del/2011 Asstt. Years: 1998-99, 1999-00, 2000-01, 2001-02 Housing and Urban Vs. DCIT Development Corporation Circle-12(1), Ltd. (HUDCO) C.R. Building, Hudco Bhavan, Lodhi New Delhi. Road, New Delhi – 110 003. PAN AAACH0632A (Appellant) (Respondent) Assessee by: Shri Gagan Kumar, Advocate Shri Amit Kaushik Advocate, Shri Rakesh Chhabra, CA Department by Shri J.K. Mishra, CIT(DR) : Ms. Naina Soin Kapil, Sr. DR Date of Hearing 23/07/20…

Oriental Structural Engineers Pvt. Ltd., New Delhi vs. ACIT, New Delhi

In the result, the appeals filed by the assessee for all the six assessment years are allowed

ITA 273/DEL/2017[2013-14]Status: DisposedITAT Delhi17 Oct 2019AY 2013-14

Bench: Shri Bhavnesh Saini & Shri O.P. Kantassessment Year: 2007-08 & Assessment Year: 2009-10 & Assessment Year: 2010-11 & Assessment Year: 2011-12 M/S. Oriental Structural Vs. Dcit, Engineers Pvt. Ltd., Cent. Circle-26, Ose Commercial Block, Hotel New Delhi Aloft, Asset 5B, Aero City, Hospitality District, Igi Airport, New Delhi Pan :Aaaco0054F (Appellant) (Respondent) & Assessment Year: 2012-13 & Assessment Year: 2013-14 M/S. Oriental Structural Vs. Acit, Engineers Pvt. Ltd., Central Circle-26, Ose Commercial Block, Hotel New Delhi Aloft, Asset 5B, Aero City, Hospitality District, Igi Airport, New Delhi Pan :Aaaco0054F (Appellant) (Respondent) Shri K.V.S.R. Krishna, Ca & Shri Aman Goel, Ca Department By Shri K. Hauthang, Sr.Dr

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

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘E’, NEW DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI O.P. KANT, ACCOUNTANT MEMBER Assessment Year: 2007-08 And Assessment year: 2009-10 And Assessment Year: 2010-11 And Assessment Year: 2011-12 M/s. Oriental Structural Vs. DCIT, Engineers Pvt. Ltd., Cent. Circle-26, OSE Commercial Block, Hotel New Delhi Aloft, Asset 5B, Aero City, Hospitality District, IGI Airport, New Delhi PAN :AAACO0054F (Appellant) (Respondent) And Assessment Year: 2012-13 And Assessment Year: 2013-14 M/s. Oriental Structural Vs. ACIT, Engineers Pvt. Ltd., Central Circle-26, OSE…

M/S Oriental Structural Engineers Pvt. Ltd., New Delhi vs. DCIT, New Delhi

In the result, the appeals filed by the assessee for all the six assessment years are allowed

ITA 243/DEL/2017[2010-11]Status: DisposedITAT Delhi17 Oct 2019AY 2010-11

Bench: Shri Bhavnesh Saini & Shri O.P. Kantassessment Year: 2007-08 & Assessment Year: 2009-10 & Assessment Year: 2010-11 & Assessment Year: 2011-12 M/S. Oriental Structural Vs. Dcit, Engineers Pvt. Ltd., Cent. Circle-26, Ose Commercial Block, Hotel New Delhi Aloft, Asset 5B, Aero City, Hospitality District, Igi Airport, New Delhi Pan :Aaaco0054F (Appellant) (Respondent) & Assessment Year: 2012-13 & Assessment Year: 2013-14 M/S. Oriental Structural Vs. Acit, Engineers Pvt. Ltd., Central Circle-26, Ose Commercial Block, Hotel New Delhi Aloft, Asset 5B, Aero City, Hospitality District, Igi Airport, New Delhi Pan :Aaaco0054F (Appellant) (Respondent) Shri K.V.S.R. Krishna, Ca & Shri Aman Goel, Ca Department By Shri K. Hauthang, Sr.Dr

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

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘E’, NEW DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI O.P. KANT, ACCOUNTANT MEMBER Assessment Year: 2007-08 And Assessment year: 2009-10 And Assessment Year: 2010-11 And Assessment Year: 2011-12 M/s. Oriental Structural Vs. DCIT, Engineers Pvt. Ltd., Cent. Circle-26, OSE Commercial Block, Hotel New Delhi Aloft, Asset 5B, Aero City, Hospitality District, IGI Airport, New Delhi PAN :AAACO0054F (Appellant) (Respondent) And Assessment Year: 2012-13 And Assessment Year: 2013-14 M/s. Oriental Structural Vs. ACIT, Engineers Pvt. Ltd., Central Circle-26, OSE…

M/S Oriental Structural Engineers Pvt. Ltd., New Delhi vs. DCIT, New Delhi

In the result, the appeals filed by the assessee for all the six assessment years are allowed

ITA 241/DEL/2017[2007-08]Status: DisposedITAT Delhi17 Oct 2019AY 2007-08

Bench: Shri Bhavnesh Saini & Shri O.P. Kantassessment Year: 2007-08 & Assessment Year: 2009-10 & Assessment Year: 2010-11 & Assessment Year: 2011-12 M/S. Oriental Structural Vs. Dcit, Engineers Pvt. Ltd., Cent. Circle-26, Ose Commercial Block, Hotel New Delhi Aloft, Asset 5B, Aero City, Hospitality District, Igi Airport, New Delhi Pan :Aaaco0054F (Appellant) (Respondent) & Assessment Year: 2012-13 & Assessment Year: 2013-14 M/S. Oriental Structural Vs. Acit, Engineers Pvt. Ltd., Central Circle-26, Ose Commercial Block, Hotel New Delhi Aloft, Asset 5B, Aero City, Hospitality District, Igi Airport, New Delhi Pan :Aaaco0054F (Appellant) (Respondent) Shri K.V.S.R. Krishna, Ca & Shri Aman Goel, Ca Department By Shri K. Hauthang, Sr.Dr

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

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘E’, NEW DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI O.P. KANT, ACCOUNTANT MEMBER Assessment Year: 2007-08 And Assessment year: 2009-10 And Assessment Year: 2010-11 And Assessment Year: 2011-12 M/s. Oriental Structural Vs. DCIT, Engineers Pvt. Ltd., Cent. Circle-26, OSE Commercial Block, Hotel New Delhi Aloft, Asset 5B, Aero City, Hospitality District, IGI Airport, New Delhi PAN :AAACO0054F (Appellant) (Respondent) And Assessment Year: 2012-13 And Assessment Year: 2013-14 M/s. Oriental Structural Vs. ACIT, Engineers Pvt. Ltd., Central Circle-26, OSE…

Oriental Structural Engineers Pvt. Ltd., New Delhi vs. ACIT, New Delhi

In the result, the appeals filed by the assessee for all the six assessment years are allowed

ITA 272/DEL/2017[2012-13]Status: DisposedITAT Delhi17 Oct 2019AY 2012-13

Bench: Shri Bhavnesh Saini & Shri O.P. Kantassessment Year: 2007-08 & Assessment Year: 2009-10 & Assessment Year: 2010-11 & Assessment Year: 2011-12 M/S. Oriental Structural Vs. Dcit, Engineers Pvt. Ltd., Cent. Circle-26, Ose Commercial Block, Hotel New Delhi Aloft, Asset 5B, Aero City, Hospitality District, Igi Airport, New Delhi Pan :Aaaco0054F (Appellant) (Respondent) & Assessment Year: 2012-13 & Assessment Year: 2013-14 M/S. Oriental Structural Vs. Acit, Engineers Pvt. Ltd., Central Circle-26, Ose Commercial Block, Hotel New Delhi Aloft, Asset 5B, Aero City, Hospitality District, Igi Airport, New Delhi Pan :Aaaco0054F (Appellant) (Respondent) Shri K.V.S.R. Krishna, Ca & Shri Aman Goel, Ca Department By Shri K. Hauthang, Sr.Dr

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

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘E’, NEW DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI O.P. KANT, ACCOUNTANT MEMBER Assessment Year: 2007-08 And Assessment year: 2009-10 And Assessment Year: 2010-11 And Assessment Year: 2011-12 M/s. Oriental Structural Vs. DCIT, Engineers Pvt. Ltd., Cent. Circle-26, OSE Commercial Block, Hotel New Delhi Aloft, Asset 5B, Aero City, Hospitality District, IGI Airport, New Delhi PAN :AAACO0054F (Appellant) (Respondent) And Assessment Year: 2012-13 And Assessment Year: 2013-14 M/s. Oriental Structural Vs. ACIT, Engineers Pvt. Ltd., Central Circle-26, OSE…