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

M/S. Sudhir Transformers Ltd., Bangalore vs. ACIT, New Delhi

Appeals are allowed

ITA 599/DEL/2016[2008-09]Status: DisposedITAT Delhi24 Sept 2019AY 2008-09

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

For Appellant: Shri Karan Kumra, CAFor Respondent: Smt. Naina Soin Kapil, Senior DR
Section 143Section 153CSection 271(1)(c)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘D’ : NEW DELHI) BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER and SHRI KULDIP SINGH, JUDICIAL MEMBER ITA No.598/Del./2016 (ASSESSMENT YEAR : 2007-08) ITA No.599/Del./2016 (ASSESSMENT YEAR : 2008-09) ITA No.600/Del./2016 (ASSESSMENT YEAR : 2009-10) M/s. Sudhir Transformers Ltd., vs. ACIT, CC – 4, 31, Bommasandra Industrial Area, New Delhi. Bangalore. (PAN : AAACI4556J) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Karan Kumra, CA REVENUE BY : Smt. Naina Soin Kapil, Senior DR Date of Hearing : 03.09.2019 Date of Order : 24.09.2019 O R D E R PER KULDIP SINGH, JUDICIAL…

Rajendra Kumar and Company, Kanpur vs. Deputy Commissioner of Income Tax- 2, Kanpur

In the result, the appeal of the assessee is allowed

ITA 584/LKW/2018[2014-15]Status: DisposedITAT Lucknow20 Sept 2019AY 2014-15

Bench: Shri. A. D. Jain & Shri T. S. Kapoorassessment Year: 2014-15 Rajendra Kumar & Company V. The Dy. Cit-2 74/276, Halsy Road Kanpur Kanpur Tan/Pan:Aacfr6463Q (Appellant) (Respondent) Appellant By: Shri Swaran Singh, Fca Respondent By: Shri Ajay Kumar, D.R. Date Of Hearing: 16 09 2019 Date Of Pronouncement: 20 09 2019 O R D E R Per A. D. Jain, V.P.: This Is Assessee’S Appeal For Assessment Year 2014-15, Against The Order Of The Ld. Cit(A)-I, Kanpur, Dated 13/6/2018, Taking The Following Grounds: 1. That The Impugned Penalty Order Passed Under Section 271(1)(C) Of The Income Tax Act, 1961, Is Illegal & Unsustainable In Law As The Ld. A.O. Has Not Mentioned Specific Charge In The Statutory Notice Issued Under Section 274 Read With Section 271(1)(C) Of The Income Tax Act, 1961. 2. That The Ld. C.I.T. (Appeals)-I Kanpur Has Erred In Law & On Facts In Sustaining The Penalty Imposed Under Section 271(1)(C) Of The Income Tax Act, 1961, Even When The Ld. A.O Has Not Mentioned The Specific Charge In The Statutory Notice Issued U/S 274 R/W Section 271(1)(C) Of The Income Tax Act, 1961. 3. That The Impugned Penalty Order Passed Under Section 271(1)(C) Of The Income Tax Act, 1961, Is Illegal & Ita No.584/Lkw/2018 Page 2 Of 7

For Appellant: Shri Swaran Singh, FCAFor Respondent: Shri Ajay Kumar, D.R
Section 127Section 143(3)Section 271Section 271(1)(c)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH “A”, LUCKNOW BEFORE SHRI. A. D. JAIN, VICE PRESIDENT AND SHRI T. S. KAPOOR, ACCOUNTANT MEMBER Assessment Year: 2014-15 Rajendra Kumar & Company v. The Dy. CIT-2 74/276, Halsy Road Kanpur Kanpur TAN/PAN:AACFR6463Q (Appellant) (Respondent) Appellant by: Shri Swaran Singh, FCA Respondent by: Shri Ajay Kumar, D.R. Date of hearing: 16 09 2019 Date of pronouncement: 20 09 2019 O R D E R PER A. D. JAIN, V.P.: This is assessee’s appeal for Assessment Year 2014-15, against the order of the ld. CIT(A)-I, Kanpur, dated 13/6/2018, taking the following grounds: 1. That the im…

Maitreya Plotters & Structures P.Ltd, Palghar vs. DCIT Cir 4, Thane

In the result, appeal filed by the assessee for assessment year 2012-

ITA 1254/MUM/2017[2012-13]Status: DisposedITAT Mumbai20 Sept 2019AY 2012-13

Bench: Shri M. Balaganesh (Am) & Shri Ram Lal Negi (Jm) Assessment Year: 2012-13 Maitreya Plotters & Structures The C.I.T. (Appeals)-3, Pvt. Ltd., A Wing, 6Th Floor, Ashar It Pt. Din Dayal Nagar, Park, Road 16Z, Vasai (West), Palghar - 401302 Vs. Wagle Industrial Estate, Pan: Aafcm9944B Thane - 400604 (Appellant) (Respondent)

For Appellant: NoneFor Respondent: Shri J. Saravanan (DR)
Section 133Section 143Section 271Section 68

…e appellant has placed reliance in the following judicial decisions a) CIT vs. Manjunath Cotton & Ginning Factory (2013) 35 taxmann.com 250 (Kar) b) CIT Bangalore vs. SSA’s Emerald Meadows (2016) 73 Taxmann.com 241 (Kar) c) CIT vs. SSA’s Merald Meadows (2016) 73 Taxmann.com 248 (SC). (iii) On the perusal of the submissions and case laws relied upon by the appellant, it is seen that the appellant is arguing on the validity of the notice issued u/s 271 (1) (c) as the AO has not specified in the notice u/s 271 (1) (c), either for concealment of income or furnishing inaccurate particulars. In this regard, I do not ag…

Shri Ranjan Kumar Sahu, Dhenkanal vs. ITO, Dhenkanal Ward, Dhenkanal

In the result, the appeal of the assessee is allowed

ITA 252/CTK/2018[2011-12]Status: DisposedITAT Cuttack13 Sept 2019AY 2011-12

Bench: Shri Chandra Mohan Garg, Jm & Shri L.P. Sahu, Am आयकर अऩीऱ सं./Ita No.252/Ctk/2018 (नििाारण वषा / Assessment Year :2011-2012) Shri Ranjan Kumar Sahu, Vs. Ito, Dhenkanal Ward, Hata Road, Mandapsahi, Dhenkanal Dhenkanal, Odisha-759001 स्थायी ऱेखा सं./ Pan No. : Ahwps 4507 K (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

For Appellant: Shri C.Parida, ARFor 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 श्री चन्द्र मोहन गगग, न्द्याययक सदस्य एवं श्री एऱ.ऩी.साहु, ऱेखा सदस्य के समऺ । BEFORE SHRI CHANDRA MOHAN GARG, JM AND SHRI L.P. SAHU, AM आयकर अऩीऱ सं./ITA No.252/CTK/2018 (नििाारण वषा / Assessment Year :2011-2012) Shri Ranjan Kumar Sahu, Vs. ITO, Dhenkanal Ward, Hata Road, Mandapsahi, Dhenkanal Dhenkanal, Odisha-759001 स्थायी ऱेखा सं./ PAN No. : AHWPS 4507 K (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. यनधागररती की ओर से /Assessee by : Shri C.Parida, AR राजस्व की ओर से /Revenue by : Shri Subhendu Dutta, DR सुनवाई…

M/S. Vashulinga Finance Pvt. Ltd., New Delhi vs. ITO, New Delhi

ITA 2550/DEL/2016[2011-12]Status: DisposedITAT Delhi13 Sept 2019AY 2011-12

Bench: Shri Kuldip Singh & Shri Prashant Maharishi

For Appellant: Shri K.P. Garg, CAFor Respondent: Ms. Naina Soin Kapil, Senior DR
Section 143Section 271Section 271(1)(c)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘D’ : NEW DELHI) BEFORE SHRI KULDIP SINGH, JUDICIAL MEMBER and SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER ITA No.2550/Del./2016 (ASSESSMENT YEAR : 2011-12) M/s. Vashulinga Finance Pvt. Ltd., vs. ITO, Ward 17 (2), 1004, Chiranjiv Towers, New Delhi. 43, Nehru Place, New Delhi – 110 019. (PAN : AABCV4461G) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri K.P. Garg, CA REVENUE BY : Ms. Naina Soin Kapil, Senior DR Date of Hearing : 27.08.2019 Date of Order : 13.09.2019 O R D E R PER KULDIP SINGH, JUDICIAL MEMBER : Appellant, M/s. Vashulinga Finance Pvt. Ltd. (herei…

Smt. Suman Lakhani, New Delhi vs. ACIT, Faridabad

In the result, the penalty amounting to Rs

ITA 857/DEL/2016[2008-09]Status: DisposedITAT Delhi13 Sept 2019AY 2008-09

Bench: Shri Amit Shukla & Shri Anadee Nath Misshra

For Appellant: Shri Gaurav Madan, CAFor Respondent: Shri Janardan Das, Sr. DR
Section 143(3)Section 271(1)(c)Section 36

…ITA-857/Del/2016. Smt. Suman Lakhani. IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH: ‘C’: NEW DELHI) BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER ITA No:- 857/Del/2016 (Assessment Year: 2008-09) Smt. Suman Lakhani, ACIT, W-9, G.K.-II, Vs. Circle-II, New Delhi-110048. Faridabad. PAN No: AAGPL7939R APPELLANT RESPONDENT Assessee by : Shri Gaurav Madan, CA Revenue by : Shri Janardan Das, Sr. DR ORDER Per Anadee Nath Misshra, AM (A) This appeal by Assessee is filed against the order of Learned Commissioner of Income Tax (Appeals), Faridabad, [“Ld. CIT(A)”, for s…

M/S. Sudhir Transformers Ltd., Bangalore vs. ACIT, New Delhi

ITA 597/DEL/2016[2005-06]Status: DisposedITAT Delhi13 Sept 2019AY 2005-06

Bench: Shri Kuldip Singh & Shri Prashant Maharishi

For Appellant: Shri Karan Kumar, CAFor Respondent: Ms. Naina Soin Kapil, Senior DR
Section 1Section 153CSection 271(1)(c)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘D’ : NEW DELHI) BEFORE SHRI KULDIP SINGH, JUDICIAL MEMBER and SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER ITA No.597 /Del./2016 (ASSESSMENT YEAR : 2005-06) M/s. Sudhir Transformers Ltd., vs. ACIT, Central Circle 4, 31, Bommasandra Indsutrial Area, (Erstwhile CC – 25), Bangalore – 560 099. New Delhi. (PAN : AAACI4556J) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Karan Kumar, CA REVENUE BY : Ms. Naina Soin Kapil, Senior DR Date of Hearing : 21.08.2019 Date of Order : 13.09.2019 O R D E R PER KULDIP SINGH, JUDICIAL MEMBER : Appellant, M/s. Sudhir Transforme…

Krishna Devi (Indivudual), New Delhi vs. ACIT, Circle-44(1), New Delhi

Appeals of the assessee are allowed as all the appeals are identical

ITA 8017/DEL/2018[2010-11]Status: DisposedITAT Delhi11 Sept 2019AY 2010-11

Bench: Shri N. K. Billaiya & Ms Suchitra Kamble

Section 139Section 142(1)Section 148Section 271Section 271(1)(c)

…and in the circumstance of the case and in law the CIT(A) -15 was incorrect and unjustified in sustaining the penalty unjustifiably levied by the AO u/s 271(1)(c) by holding that Hon'ble Supreme Court judgment in the case of SSA's Emerald Meadows reported in 386 ITR 13 and Manjunath etc would not help the assessee. 3. On the facts and in the circumstance of the case and in law the CIT(A) -15 was incorrect and unjustified in holding that penalty levied u/s 271(l)(c) by the AO was correct and justified even in the presence of SSA's Emerald Meadows and Manjunath judgments and also others as given before the CIT(A).…

Krishna Devi (Indivudual), New Delhi vs. ACIT, Circle-44(1), New Delhi

Appeals of the assessee are allowed as all the appeals are identical

ITA 8016/DEL/2018[2009-10]Status: DisposedITAT Delhi11 Sept 2019AY 2009-10

Bench: Shri N. K. Billaiya & Ms Suchitra Kamble

Section 139Section 142(1)Section 148Section 271Section 271(1)(c)

…and in the circumstance of the case and in law the CIT(A) -15 was incorrect and unjustified in sustaining the penalty unjustifiably levied by the AO u/s 271(1)(c) by holding that Hon'ble Supreme Court judgment in the case of SSA's Emerald Meadows reported in 386 ITR 13 and Manjunath etc would not help the assessee. 3. On the facts and in the circumstance of the case and in law the CIT(A) -15 was incorrect and unjustified in holding that penalty levied u/s 271(l)(c) by the AO was correct and justified even in the presence of SSA's Emerald Meadows and Manjunath judgments and also others as given before the CIT(A).…

Krishna Devi (Indivudual), New Delhi vs. ACIT, Circle-44(1), New Delhi

Appeals of the assessee are allowed as all the appeals are identical

ITA 8019/DEL/2018[2012-13]Status: DisposedITAT Delhi11 Sept 2019AY 2012-13

Bench: Shri N. K. Billaiya & Ms Suchitra Kamble

Section 139Section 142(1)Section 148Section 271Section 271(1)(c)

…and in the circumstance of the case and in law the CIT(A) -15 was incorrect and unjustified in sustaining the penalty unjustifiably levied by the AO u/s 271(1)(c) by holding that Hon'ble Supreme Court judgment in the case of SSA's Emerald Meadows reported in 386 ITR 13 and Manjunath etc would not help the assessee. 3. On the facts and in the circumstance of the case and in law the CIT(A) -15 was incorrect and unjustified in holding that penalty levied u/s 271(l)(c) by the AO was correct and justified even in the presence of SSA's Emerald Meadows and Manjunath judgments and also others as given before the CIT(A).…

Krishna Devi (Indivudual), New Delhi vs. ACIT, Circle-44(1), New Delhi

Appeals of the assessee are allowed as all the appeals are identical

ITA 8018/DEL/2018[2011-12]Status: DisposedITAT Delhi11 Sept 2019AY 2011-12

Bench: Shri N. K. Billaiya & Ms Suchitra Kamble

Section 139Section 142(1)Section 148Section 271Section 271(1)(c)

…and in the circumstance of the case and in law the CIT(A) -15 was incorrect and unjustified in sustaining the penalty unjustifiably levied by the AO u/s 271(1)(c) by holding that Hon'ble Supreme Court judgment in the case of SSA's Emerald Meadows reported in 386 ITR 13 and Manjunath etc would not help the assessee. 3. On the facts and in the circumstance of the case and in law the CIT(A) -15 was incorrect and unjustified in holding that penalty levied u/s 271(l)(c) by the AO was correct and justified even in the presence of SSA's Emerald Meadows and Manjunath judgments and also others as given before the CIT(A).…

Dilpreet Kaur, Delhi vs. ITO, Ward- 40(1), New Delhi

In the result, appeals of Assessees are allowed

ITA 287/DEL/2019[2014-15]Status: DisposedITAT Delhi02 Sept 2019AY 2014-15

Bench: Shri Bhavnesh Saini

For Respondent: Shri S.L. Anuragi, Sr. D.R
Section 271Section 271(1)Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “SMC”: DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER ITA.No.286/Del./2019 Assessment Year 2014-2015 Smt. Amanpreet Kaur, The Income Tax Officer, KP-344, Maurya Enclave, vs., Ward-40(1), Pitampura, Delhi – 110034 New Delhi. PAN BPGPK2088J (Appellant) (Respondent) ITA.No.287/Del./2019 Assessment Year 2014-2015 Smt. Dilpreet Kaur, The Income Tax Officer, KP-344, Maurya Enclave, vs., Ward-40(1), Pitampura, Delhi – 110034 New Delhi. PAN AVJPD9210C (Appellant) (Respondent) For Assessees : Shri Prabhat Kumar, C.A. For Revenue : Shri S.L. Anuragi, Sr. D.R. Dat…

Amanpreet Kaur, Delhi vs. ITO, Ward- 40(1), New Delhi

In the result, appeals of Assessees are allowed

ITA 286/DEL/2019[2014-15]Status: DisposedITAT Delhi02 Sept 2019AY 2014-15

Bench: Shri Bhavnesh Saini

For Respondent: Shri S.L. Anuragi, Sr. D.R
Section 271Section 271(1)Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “SMC”: DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER ITA.No.286/Del./2019 Assessment Year 2014-2015 Smt. Amanpreet Kaur, The Income Tax Officer, KP-344, Maurya Enclave, vs., Ward-40(1), Pitampura, Delhi – 110034 New Delhi. PAN BPGPK2088J (Appellant) (Respondent) ITA.No.287/Del./2019 Assessment Year 2014-2015 Smt. Dilpreet Kaur, The Income Tax Officer, KP-344, Maurya Enclave, vs., Ward-40(1), Pitampura, Delhi – 110034 New Delhi. PAN AVJPD9210C (Appellant) (Respondent) For Assessees : Shri Prabhat Kumar, C.A. For Revenue : Shri S.L. Anuragi, Sr. D.R. Dat…

Jai Prakash, New Delhi vs. ITO, Ward- 39(5), New Delhi

In the result, appeal of assessee allowed

ITA 5775/DEL/2018[2013-14]Status: DisposedITAT Delhi02 Sept 2019AY 2013-14

Bench: Shri Bhavnesh Saini

For Appellant: Mrs. Surbhi Goyal, FCAFor Respondent: Shri S.L. Anuragi, Sr. D.R
Section 2Section 271(1)Section 271(1)(c)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “SMC”: DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER ITA.No.5775/Del./2018 Assessment Year 2013-2014 Shri Jai Prakash, The Income Tax Officer, 261, Block E-19, Sector-3, vs., Ward-39(5), Rohini, New Delhi. PIN – 110 085. New Delhi. PAN AAJPP7243F (Appellant) (Respondent) Shri Ved Jain, Sr. Advocate And For Assessee : Mrs. Surbhi Goyal, FCA For Revenue : Shri S.L. Anuragi, Sr. D.R. Date of Hearing : 22.08.2019 Date of Pronouncement : 02.09.2019 ORDER This appeal by Assessee has been directed against the Order of the Ld. CIT(A)-13, New Delhi, Dated 13…

Kailash Kataria, Gurgaon vs. ITO, Ward- 2(2), Gurgaon

In the result, appeal of assessee allowed

ITA 3090/DEL/2018[2009-10]Status: DisposedITAT Delhi02 Sept 2019AY 2009-10

Bench: Shri Bhavnesh Saini

For Appellant: Shri Rahul Chaurasia, C.AFor Respondent: Shri S.L. Anuragi, Sr. D.R
Section 271(1)Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “SMC”: DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER ITA.No.3090/Del./2018 Assessment Year 2009-2010 Mrs. Kailash Kataria, The Income Tax Officer, 344/1, Mianwali Colony, vs., Ward-2(2), Gurgaon – 122 001 Gurgaon. PAN ARGPK0420R (Appellant) (Respondent) Shri Ashwani Kumar, C.A. And For Assessee : Shri Rahul Chaurasia, C.A. For Revenue : Shri S.L. Anuragi, Sr. D.R. Date of Hearing : 27.08.2019 Date of Pronouncement : 02.09.2019 ORDER This appeal by Assessee has been directed against the Order of the Ld. CIT(A)-2, Gurgaon, Dated 23.03.2018, for the A.…

Landbase India Ltd., Gurgaon vs. DCIT, New Delhi

In the result, appeal of the assessee for assessment year 2011-12 is allowed

ITA 4999/DEL/2015[2011-12]Status: DisposedITAT Delhi26 Aug 2019AY 2011-12

Bench: Smt Beena A Pillai & Shri Prashant Maharishi

For Appellant: Shri Rohit Jain, AdvFor Respondent: Shri J. K. Mishra, CIT DR
Section 143(3)Section 147Section 148Section 32(1)

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D”: NEW DELHI BEFORE SMT BEENA A PILLAI, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER ITA Nos. Assessment Year 4536/Del/2009 2005-06 4560/Del/2011 2005-06 653/Del/2011 2007-08 4098/Del/2011 2008-09 1516/Del/2014 2009-10 4998/Del/2015 2010-11 4999/Del/2015 2011-12 Landbase India Ltd, The Deputy Commissioner of Vs. 25, Basant Lok, Community Income Tax, Centre, Vasant Vihar, New Delhi Circle-4(1), PAN: AAACI0053F New Delhi (Appellant) (Respondent) ITA No. Assessment Year 5582/Del/2010 2004-05 4721/Del/2009 2005-06 The Deputy Commissioner of Landbase In…

Landbase India Ltd., Gurgaon vs. DCIT, New Delhi

In the result, appeal of the assessee for assessment year 2011-12 is allowed

ITA 4998/DEL/2015[2010-11]Status: DisposedITAT Delhi26 Aug 2019AY 2010-11

Bench: Smt Beena A Pillai & Shri Prashant Maharishi

For Appellant: Shri Rohit Jain, AdvFor Respondent: Shri J. K. Mishra, CIT DR
Section 143(3)Section 147Section 148Section 32(1)

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D”: NEW DELHI BEFORE SMT BEENA A PILLAI, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER ITA Nos. Assessment Year 4536/Del/2009 2005-06 4560/Del/2011 2005-06 653/Del/2011 2007-08 4098/Del/2011 2008-09 1516/Del/2014 2009-10 4998/Del/2015 2010-11 4999/Del/2015 2011-12 Landbase India Ltd, The Deputy Commissioner of Vs. 25, Basant Lok, Community Income Tax, Centre, Vasant Vihar, New Delhi Circle-4(1), PAN: AAACI0053F New Delhi (Appellant) (Respondent) ITA No. Assessment Year 5582/Del/2010 2004-05 4721/Del/2009 2005-06 The Deputy Commissioner of Landbase In…

Landbase India Ltd., New Delhi vs. DCIT, New Delhi

In the result, appeal of the assessee for assessment year 2011-12 is allowed

ITA 4560/DEL/2011[2005-06]Status: DisposedITAT Delhi26 Aug 2019AY 2005-06

Bench: Smt Beena A Pillai & Shri Prashant Maharishi

For Appellant: Shri Rohit Jain, AdvFor Respondent: Shri J. K. Mishra, CIT DR
Section 143(3)Section 147Section 148Section 32(1)

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D”: NEW DELHI BEFORE SMT BEENA A PILLAI, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER ITA Nos. Assessment Year 4536/Del/2009 2005-06 4560/Del/2011 2005-06 653/Del/2011 2007-08 4098/Del/2011 2008-09 1516/Del/2014 2009-10 4998/Del/2015 2010-11 4999/Del/2015 2011-12 Landbase India Ltd, The Deputy Commissioner of Vs. 25, Basant Lok, Community Income Tax, Centre, Vasant Vihar, New Delhi Circle-4(1), PAN: AAACI0053F New Delhi (Appellant) (Respondent) ITA No. Assessment Year 5582/Del/2010 2004-05 4721/Del/2009 2005-06 The Deputy Commissioner of Landbase In…

M/S Landbase India Ltd., Gurgaon vs. ACIT, New Delhi

In the result, appeal of the assessee for assessment year 2011-12 is allowed

ITA 138/DEL/2016[2012-13]Status: DisposedITAT Delhi26 Aug 2019AY 2012-13

Bench: Smt Beena A Pillai & Shri Prashant Maharishi

For Appellant: Shri Rohit Jain, AdvFor Respondent: Shri J. K. Mishra, CIT DR
Section 143(3)Section 147Section 148Section 32(1)

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D”: NEW DELHI BEFORE SMT BEENA A PILLAI, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER ITA Nos. Assessment Year 4536/Del/2009 2005-06 4560/Del/2011 2005-06 653/Del/2011 2007-08 4098/Del/2011 2008-09 1516/Del/2014 2009-10 4998/Del/2015 2010-11 4999/Del/2015 2011-12 Landbase India Ltd, The Deputy Commissioner of Vs. 25, Basant Lok, Community Income Tax, Centre, Vasant Vihar, New Delhi Circle-4(1), PAN: AAACI0053F New Delhi (Appellant) (Respondent) ITA No. Assessment Year 5582/Del/2010 2004-05 4721/Del/2009 2005-06 The Deputy Commissioner of Landbase In…

Landbase India Ltd., New Delhi vs. DCIT, New Delhi

In the result, appeal of the assessee for assessment year 2011-12 is allowed

ITA 653/DEL/2011[2007-08]Status: DisposedITAT Delhi26 Aug 2019AY 2007-08

Bench: Smt Beena A Pillai & Shri Prashant Maharishi

For Appellant: Shri Rohit Jain, AdvFor Respondent: Shri J. K. Mishra, CIT DR
Section 143(3)Section 147Section 148Section 32(1)

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D”: NEW DELHI BEFORE SMT BEENA A PILLAI, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER ITA Nos. Assessment Year 4536/Del/2009 2005-06 4560/Del/2011 2005-06 653/Del/2011 2007-08 4098/Del/2011 2008-09 1516/Del/2014 2009-10 4998/Del/2015 2010-11 4999/Del/2015 2011-12 Landbase India Ltd, The Deputy Commissioner of Vs. 25, Basant Lok, Community Income Tax, Centre, Vasant Vihar, New Delhi Circle-4(1), PAN: AAACI0053F New Delhi (Appellant) (Respondent) ITA No. Assessment Year 5582/Del/2010 2004-05 4721/Del/2009 2005-06 The Deputy Commissioner of Landbase In…