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 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 274 Section 271(1)(c)Section 143(3)Section 153A Section 250 Section 143(2)Section 271AAB Section 132(4)

Issues it is cited on

section 271(l)section 271(l)(c)furnishing inaccurate particulars of income penalty proceedings initiated section 274 furnishing inaccurate particulars section 271aab concealment of income penalty 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

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

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

ITA 4849/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…

Balbir Singh (HUF), Chandigarh vs. DCIT, C-1(1), Chandigarh

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

ITA 1661/CHANDI/2017[2004-05]Status: DisposedITAT Chandigarh20 Aug 2019AY 2004-05

Bench: Smt.Diva Singh & Smt.Annapurna Guptaआयकर अपील सं./ Ita No.1661/Chd/2017 "नधा"रण वष" / Assessment Year : 2004-05

For Appellant: Shri B.M.Monga, AdvFor Respondent: Shri Hemant Gupta, Sr.DR

Section 2Section 271Section 271(1)(c)Section 274

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ “ए”, च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH ‘A’, CHANDIGARH "ीमती "दवा "संह, "याय"क सद"य एवं "ीमती अ"नपूणा" गु"ता, लेखा सद"य BEFORE SMT.DIVA SINGH, JUDICIAL MEMBER AND SMT.ANNAPURNA GUPTA, ACCOUNTANT MEMBER आयकर अपील सं./ ITA No.1661/Chd/2017 "नधा"रण वष" / Assessment Year : 2004-05 M/s Balbir Singh (HUF), The D.C.I.T., बनाम Prop.M/s Sohi Banquet Hall, Circle-1(1), H.No.10, Sector 3, Chandigarh. Chandigarh. "थायी लेखा सं./PAN NO: AADHB4674A अपीलाथ"/Appellant ""यथ"/Respondent "नधा"रती क" ओर से/Assessee by: Shri B.M.Monga, Adv. & Shri Rohit Kaura, Adv. राज…

Harish Kumar HUF, New Delhi vs. DCIT, Circle-34(1), New Delhi

In the result, the appeal filed by the Assessee stands partly allowed

ITA 1469/DEL/2019[2015-16]Status: DisposedITAT Delhi19 Aug 2019AY 2015-16

Bench: Shri H.S. Sidhu & Dr. B.R.R. Kumara.Y. : 2015-16

For Appellant: Sh. Naveen ND Gupta, CA & Sh. AshuFor Respondent: Sh. Amit Katoch, Sr. DR

Section 10Section 142(1)Section 143(1)Section 143(2)Section 271(1)(c)Section 288ASection 94(7)

…IN THE INCOME TAX APPELATE TRIBUNAL DELHI BENCH “C”: NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND DR. B.R.R. KUMAR, ACCOUNTANT MEMBER A.Y. : 2015-16 HARISH KUMAR, (HUF), Vs. DCIT, CIRCLE 34(1), 5/21, SHANTI NIKETAN, NEW DELHI ROOM NO. 804, 8TH FLOOR, NEW DELHI – 110 021 (PAN: AAAHH9496M) E-2 BLOCK, PRATYAKASH KAR BHAWAN, CIVIC CENTRE, NEW DELHI – 110 002 (Appellant) (Respondent) Assessee by : Sh. Naveen ND Gupta, CA & Sh. Ashu Goel, CA Department by : Sh. Amit Katoch, Sr. DR. ORDER PER H.S. SIDHU, JM This appeal by the Assessee is directed against the Order dated 26.11.2018 of the Ld. Commissioner o…

Surendra Solvent Oil Private Limited, Mandapeta vs. Income Tax Officer, Ward-3, Kakinada

In the result, appeal filed by the assessee is allowed

ITA 434/VIZ/2018[2013-14]Status: DisposedITAT Visakhapatnam14 Aug 2019AY 2013-14

Bench: Shri V. Durga Rao, Hon’Ble & Shri D.S. Sunder Singh, Hon’Blem/S. Surendra Solvent Oils Vs. Ito, Ward-3, Pvt. Ltd., D.No. 22-4-1, Kakinada. Yeditha Road, Mandapeta, East Godavari District. Pan No. Aalcs 9234 J (Appellant) (Respondent)

For Appellant: Shri C.V.S. Murthy – FCAFor Respondent: Shri D.V. Subba Rao– 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 M/s. Surendra Solvent Oils vs. ITO, Ward-3, Pvt. Ltd., D.No. 22-4-1, Kakinada. Yeditha Road, Mandapeta, East Godavari District. PAN No. AALCS 9234 J (Appellant) (Respondent) Assessee by : Shri C.V.S. Murthy – FCA. Department By : Shri D.V. Subba Rao– Sr.DR Date of hearing : 07/08/2019. Date of pronouncement : 14/08/2019. O R D E R PER V. DURGA RAO, JUDICIAL MEMBER This appeal by the assessee is directed against the order of Commissioner of…

M/S.Nishigandha Trading Co.Ltd, Mumbai vs. Deputy Commissioner of Income Tax 5(2)(1), Mumbai

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

ITA 7244/MUM/2017[2012-13]Status: DisposedITAT Mumbai09 Aug 2019AY 2012-13

Bench: Shri Mahavir Singh & Shri Rajesh Kumarassessment Year: 2012-13

For Appellant: Shri N.R. Porwal, A.RFor Respondent: Shri S. Abi Rama Karthikeyan, D.R

Section 143(3)Section 14ASection 271(1)(c)Section 274Section 41(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “B”, MUMBAI BEFORE SHRI MAHAVIR SINGH, JUDICIAL MEMBER AND SHRI RAJESH KUMAR, ACCOUNTANT MEMBER Assessment Year: 2012-13 M/s. Nishigandha DCIT 5(2)(1), Trading Co. Ltd., Room No.571, C/o. M/s. Porwal & Aayakar Bhavan, Porwal llp M.K. Road, Vs. 625, Laxmi Plaza, Mumbai - 400020 6th Floor, Off. New Link Road, Andheri (W), Mumbai – 400 053 PAN: AABCN2430M (Appellant) (Respondent) Present for: Assessee by : Shri N.R. Porwal, A.R. Revenue by : Shri S. Abi Rama Karthikeyan, D.R. Date of Hearing : 09.07.2019 Date of Pronouncement : 09.08.2019 O R D E R Per Rajesh Ku…

Mr. Vinod Chugh, Panipat vs. ITO, Panipat

In the result, appeal of assessee is allowed

ITA 2238/DEL/2013[1994-95]Status: DisposedITAT Delhi08 Aug 2019AY 1994-95

Bench: Shri Bhavnesh Saini & Shri T.S. Kapoor

For Appellant: Shri Shailesh Gupta, C.AFor Respondent: Smt. Naina Soin Kapil, Sr. DR

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

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “D” : DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI T.S. KAPOOR, ACCOUNTANT MEMBER ITA.No.2238/Del./2013 Assessment Year 1994-1995 Shri Vinod Chugh, The Income Tax Officer, Prop. Dyal Furnishing, Ward -1, vs. G.T. Road, Panipat. Panipat. PAN AANPC9210D (Appellant) (Respondent) Shri Salil Aggarwal, Advocate And For Assessee : Shri Shailesh Gupta, C.A. For Revenue : Smt. Naina Soin Kapil, Sr. DR Date of Hearing : 06.08.2019 Date of Pronouncement : 08.08.2019 ORDER PER BHAVNESH SAINI, J.M. This appeal by Assessee has been directed against the Order of…

Sri Surya Anjaneya Industries, Vizianagaram vs. Income Tax Officer, Ward-2, Vizianagaram

In the result, appeal filed by the assessee is allowed

ITA 176/VIZ/2018[2011-12]Status: DisposedITAT Visakhapatnam07 Aug 2019AY 2011-12

Bench: Shri V. Durga Rao, Hon’Ble & Shri D.S. Sunder Singh, Hon’Blem/S. Sri Surya Anjaneya Vs. Ito, Ward-2, Industries, D.No. 108/12, Vizianagaram. Opp.Fire Station, K.L.Puram, Cheepurupalli, Vizianagaram. Pan No. Abgfs 0809 J (Appellant) (Respondent)

For Appellant: Shri G.V.N. Hari – AdvocateFor Respondent: Shri D.V. Subba Rao– Sr.DR

Section 271(1)(c)Section 35Section 35(1)(i)

…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 M/s. Sri Surya Anjaneya vs. ITO, Ward-2, Industries, D.No. 108/12, Vizianagaram. Opp.Fire Station, K.L.Puram, Cheepurupalli, Vizianagaram. PAN No. ABGFS 0809 J (Appellant) (Respondent) Assessee by : Shri G.V.N. Hari – Advocate. Department By : Shri D.V. Subba Rao– Sr.DR Date of hearing : 21/06/2019. Date of pronouncement : 07/08/2019. O R D E R PER V. DURGA RAO, JUDICIAL MEMBER This appeal by the assessee is directed against the order of Co…

Mitesh Pravin Vador, New Delhi vs. ITO, Ward-55(4), New Delhi

In the result, the appeal of assessee is allowed

ITA 1176/DEL/2019[2014-15]Status: DisposedITAT Delhi01 Aug 2019AY 2014-15

Bench: Shri Bhavnesh Saini

For Appellant: Shri R.S. Singhvi, CAFor Respondent: Shri S.L. Anuragi, Sr. DR

Section 271(1)(c)Section 274Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “SMC”: DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER ITA.No.1176/Del./2019 Assessment Year 2014-15 Mitesh Pravin Vador Income Tax Officer, B-415, Nirman Vihar, vs. Ward 55(4), New Delhi. New Delhi. ABZPV4320Q (Appellant) (Respondent) For Assessee : Shri R.S. Singhvi, CA Shri Satyajeet Goyal, CA For Revenue : Shri S.L. Anuragi, Sr. DR Date of Hearing : 19.07.2019 Date of Pronouncement : 01.08.2019 ORDER This appeal by assessee has been directed against the order of Ld. CIT(Appeals)-19, New Delhi dated 17.12.2018 for AY 2014-15, challenging the levy of…

Bloomfield Properties & Holdings Pvt. Ltd., New Delhi vs. ACIT, Circle- 5(1), New Delhi

In the result, the appeal of the assesse is allowed

ITA 7417/DEL/2018[2014-15]Status: DisposedITAT Delhi30 Jul 2019AY 2014-15

Bench: Shri Amit Shukla

For Appellant: Shri U.N. Marwah, CAFor Respondent: Shri S.L. Anuragi, Sr.D.R

Section 143(2)Section 271(1)(c)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “SMC” NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER I.T.A. No.7417/DEL/2018 Assessment Year: 2014-15 Bloomfield Properties & v. Assistant Commissioner of Holdings Pvt. Ltd., Income Tax, Circle-5(1), 3, Shivji Marg, Westend New Delhi. Greens, Rang Puri, New Delhi. TAN/PAN: AAACB3246N (Appellant) (Respondent) Appellant by: Shri U.N. Marwah, CA Respondent by: Shri S.L. Anuragi, Sr.D.R. Date of hearing: 15 04 2019 Date of pronouncement: 30 07 2019 O R D E R PER AMIT SHUKLA, JM: The aforesaid appeal has been filed by the assessee against the impugned order dat…

Sitaram Computech Pvt. Ltd., Lucknow vs. Astt. Commissioner of Income Tax, Central Circle-2, Lucknow

In the result, the appeal of the assessee is allowed

ITA 656/LKW/2018[2011-12]Status: DisposedITAT Lucknow19 Jul 2019AY 2011-12

Bench: Shri. A. D. Jain & Shri T. S. Kapoorassessment Year: 2011-12 M/S Sitaram Computech Private V. Acit Limited Central Circle-2 Faizabad Road Lucknow Lucknow Tan/Pan:Aaecs7800F (Appellant) (Respondent) Appellant By: Shri Shubham Rastogi, Fca Respondent By: Shri C. K. Singh, D.R. Date Of Hearing: 16 07 2019 Date Of Pronouncement: 19 07 2019 O R D E R Per A. D. Jain, V.P.: This Is Assessee’S Appeal For Assessment Year 2011-12, Against The Order Of The Ld. Cit(A)-Iii, Lucknow, Dated 6/9/2018, Taking The Following Grounds: 1. The Ld. Ld. A.O. Is Not Sure As To Whether The Assessee Has Concealed The Income Or Has Furnished Inaccurate Particulars Of Income & Without Striking Of Any Of The Clauses Of Notice Dated 26.03.2013 For Initiation Of Penalty Is Invalid & The Order Passed Consequent Thereto Deserve To Be Set Aside. 2. That The Penalty Imposed On Addition Of Rs.3,67,008/- Being Excess Stock Of Marble Is Barred By Limitation As This Issue Had Been Finally Concluded After The Order Of Ld. C.I.T. (Appeals)-3, Lucknow & There Is No 2Nd. Appeal On This Issue.

For Appellant: Shri Shubham Rastogi, FCAFor Respondent: Shri C. K. Singh, D.R

Section 271(1)(c)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH “B”, LUCKNOW BEFORE SHRI. A. D. JAIN, VICE PRESIDENT AND SHRI T. S. KAPOOR, ACCOUNTANT MEMBER Assessment Year: 2011-12 M/s Sitaram Computech Private v. ACIT Limited Central Circle-2 Faizabad Road Lucknow Lucknow TAN/PAN:AAECS7800F (Appellant) (Respondent) Appellant by: Shri Shubham Rastogi, FCA Respondent by: Shri C. K. Singh, D.R. Date of hearing: 16 07 2019 Date of pronouncement: 19 07 2019 O R D E R PER A. D. JAIN, V.P.: This is assessee’s appeal for Assessment Year 2011-12, against the order of the ld. CIT(A)-III, Lucknow, dated 6/9/2018, taking the following…

Shri Ramesh Chandra Pathak, Kanpur vs. Income Tax Officer- 4(1), Kanpur

In the result, the appeal of the assessee is allowed

ITA 361/LKW/2018[2013-14]Status: DisposedITAT Lucknow19 Jul 2019AY 2013-14

Bench: Shri A. D. Jain & Shri T. S. Kapoorassessment Year:2013-2014

Section 27(1)(c)Section 271(1)(c)Section 274

…which he likes to take to support his case. This is even enshrined in the principles of natural justice and as has been upheld by Hon'ble Apex Court and other High Courts. I would like to rely on the following cases:- (1) CIT vs. SSA’s Emerald Meadows [2016] 73 Taxmann.com 248 (SC). In this case the Hon'ble Apex Court looked into the facts before them that Tribunal relying on the decision of Division Bench of Hon'ble Karnataka High Court in the case of CIT and Another vs. Manjunath Cotton & Ginning Factory (supra) allowed the appeal of the assessee holding that notice issued by the Assessing Officer under sectio…

Mathala Venkata Surya Siva Prasad, Rajahmundry vs. The Income Tax Officer, Ward-4, Rajahmundry

In the result, appeal of the assessee is allowed

ITA 113/VIZ/2019[2011-12]Status: DisposedITAT Visakhapatnam19 Jul 2019AY 2011-12

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.No.113/Viz/2019 (ननधधारण वर्ा/Assessment Year : 2011-12) Shri Mathala Venkata Surya Vs. Income Tax Officer Siva Prasad Ward-4 D.No.29-1-23C Rajahmundry Devichowk, Rajahmundry [Pan :Adcpm6281E] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधथी की ओर से/ Appellant By : Shri C.Subrahmanyam, Ar प्रत्यधथी की ओर से / Respondent By : Shri P.Srinivasa Murthy, Dr सुनवधई की तधरीख / Date Of Hearing : 16.07.2019 घोर्णध की तधरीख/Date Of Pronouncement : 19.07.2019 आदेश /O R D E R

For Appellant: Shri C.Subrahmanyam, ARFor Respondent: Shri P.Srinivasa Murthy, DR

Section 133ASection 143(3)Section 271Section 271(1)(c)Section 68

…आयकर अपीलीय अधिकरण, धिशाखापटणम पीठ, धिशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM श्री िी. दुगाा राि,न्याधयक सदस्य एिं श्री धड.एस. सुन्दर धसंह, लेखा सदस्य के समक्ष BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER& SHRI D.S. SUNDER SINGH, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A.No.113/Viz/2019 (ननधधारण वर्ा/Assessment Year : 2011-12) Shri Mathala Venkata Surya Vs. Income Tax Officer Siva Prasad Ward-4 D.No.29-1-23C Rajahmundry Devichowk, Rajahmundry [PAN :ADCPM6281E] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधथी की ओर से/ Appellant by : Shri C.Subrahmanyam, AR प्रत्यधथी की ओर…

Yaramati Veera Raghavulu, Rajahmundry vs. Income Tax Officer, Ward-1, Rajahmundry

In the result, appeal filed by the assessee is allowed

ITA 32/VIZ/2019[2011-12]Status: DisposedITAT Visakhapatnam18 Jul 2019AY 2011-12

Bench: Shri V. Durga Rao, Hon’Ble & Shri D.S. Sunder Singh, Hon’Bleyaramati Veera Raghavulu, Vs. Ito, Ward-1, Prop. Gowthami Refrigeration Rajamahendravaram. Services, D.No. 36-10-47, Stadium Road, Innispeta, Rajahmundry. Pan No. Aanpy 9557 D (Appellant) (Respondent)

For Appellant: Shri G.V.N. Hari, AdvocateFor Respondent: Shri P.Srinivasa Murthy, 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 Yaramati Veera Raghavulu, vs. ITO, Ward-1, Prop. Gowthami Refrigeration Rajamahendravaram. Services, D.No. 36-10-47, Stadium Road, Innispeta, Rajahmundry. PAN No. AANPY 9557 D (Appellant) (Respondent) Assessee by : Shri G.V.N. Hari, Advocate. Department By : Shri P.Srinivasa Murthy, Sr.DR Date of hearing : 17/07/2019. Date of pronouncement : 19/07/2019. O R D E R PER V. DURGA RAO, JUDICIAL MEMBER This is an appeal filed by the assessee agai…

Sri Venkateswaravaddera Coolie Sangam, Eluru vs. The Income Tax Officer, Ward-1, Eluru

In the result, appeal of the assessee is allowed

ITA 255/VIZ/2019[2012-13]Status: DisposedITAT Visakhapatnam18 Jul 2019AY 2012-13

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.No.255/Viz/2019 (ननधधारण वर्ा/Assessment Year : 2012-13) Shri Venkateswara Vaddera Vs. Income Tax Officer Coolie Sangam Ward-1 D.No.6A-13-6, Ponangi Road Eluru Southern Street Eluru [Pan :Aacts4370F] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधथी की ओर से/ Appellant By : Shri C.Subrahmanyam, Ar प्रत्यधथी की ओर से / Respondent By : Shri P.Srinivasa Murthy, Dr सुनवधई की तधरीख / Date Of Hearing : 16.07.2019 घोर्णध की तधरीख/Date Of Pronouncement : 19 .07.2019 आदेश /O R D E R

For Appellant: Shri C.Subrahmanyam, ARFor Respondent: Shri P.Srinivasa Murthy, DR

Section 143(3)Section 2Section 271(1)(c)

…आयकर अपीलीय अधिकरण, धिशाखापटणम पीठ, धिशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM श्री िी. दुगाा राि,न्याधयक सदस्य एिं श्री धड.एस. सुन्दर धसंह, लेखा सदस्य के समक्ष BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER& SHRI D.S. SUNDER SINGH, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A.No.255/Viz/2019 (ननधधारण वर्ा/Assessment Year : 2012-13) Shri Venkateswara Vaddera Vs. Income Tax Officer Coolie Sangam Ward-1 D.No.6A-13-6, Ponangi Road Eluru Southern Street Eluru [PAN :AACTS4370F] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधथी की ओर से/ Appellant by : Shri C.Subrahmanyam, AR प्रत्यधथ…

Mitsuboshi Belting India Private Limited, Mumbai vs. Assistant Commissioner of Income Tax - Range 15(2)(2), Mumbai

In the result assessee’s appeal is partly allowed for statistical purposes

ITA 448/MUM/2018[2013-14]Status: DisposedITAT Mumbai09 Jul 2019AY 2013-14

Bench: Shri Shamim Yahya (Am) & Shri Amarjit Singh (Jm)

Section 271(1)(c)Section 274Section 37Section 44A

…THE INCOME TAX APPELLATE TRIBUNAL “D” Bench, Mumbai Before Shri Shamim Yahya (AM) & Shri Amarjit Singh (JM) I.T.A. No. 448/Mum/2018 (Assessment Year 2013-14) Mitsuboshi Belting India P. Ltd. ACIT Range 15(2)(2) Vs. R-672, Ground & Upper Floor Aayakar Bhavan Next to Alpha Laval, Pipeline M.K. Road Road, TTC Industrial Area Mumbai-400 020. Rabale MIDC, Navi Mumbai. PAN : AAGCM9369K (Appellant) (Respondent) Assessee by Shri M.P.Lohia Department by Shri S.K. Mitra Date of Hearing 9.5.2019 Date of Pronouncement 9.7.2019 O R D E R Per Shamim Yahya (AM):- This appeal by the assessee is directed against the orde…

Aithent Technologies Pvt. Ltd., New Delhi vs. DCIT, New Delhi

In the result, appeal of assessee is allowed

ITA 1548/DEL/2017[2007-08]Status: DisposedITAT Delhi04 Jul 2019AY 2007-08

Bench: Shri Bhavnesh Saini & Shri Prashant Maharishi

For Appellant: -None-For Respondent: Shri Arun Kumar Yadav, Sr. D.R

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

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “A”: DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER ITA.No.1548/Del./2017 Assessment Year 2007-2008 Aithent Technologies Pvt. The DCIT, Circle-2(1), Ltd., A-16/9, Vasant Vihar, New Delhi – 110 057. vs., C.R. Building, New Delhi. PAN AAACS2319H (Appellant) (Respondent) For Assessee : -None- For Revenue : Shri Arun Kumar Yadav, Sr. D.R. Date of Hearing : 04.07.2019 Date of Pronouncement : 04.07.2019 ORDER PER BHAVNESH SAINI, J.M. This appeal by Assessee has been directed against the Order of the Ld. CIT(A)-1, New…

Adapa Sai Ram, Rajam vs. The Income Tax Officer, Ward-3, Srikakulam

In the result, appeal filed by the assessee is allowed

ITA 136/VIZ/2019[2011-12]Status: DisposedITAT Visakhapatnam03 Jul 2019AY 2011-12

Bench: Shri V. Durga Rao, Hon’Bleadapa Sairam, D.No. 5-15, Vs. Ito, Ward-3, Mandi Street, Rajam, Srikakulam. Srikakulam District. Pan No. Amspa 1188 R (Appellant) (Respondent)

For Appellant: Shri S.V. Satyanarayana, AdvFor Respondent: Smt. Suman Malik – Sr.DR

Section 133ASection 143(1)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 Adapa Sairam, D.No. 5-15, vs. ITO, Ward-3, Mandi Street, Rajam, Srikakulam. Srikakulam District. PAN No. AMSPA 1188 R (Appellant) (Respondent) Assessee by : Shri S.V. Satyanarayana, Adv. Department By : Smt. Suman Malik – Sr.DR Date of hearing : 27/06/2019. Date of pronouncement : 03/07/2019. O R D E R This is an appeal filed by the assessee against the order of Commissioner of Income Tax (Appeals)-6, Hyderabad, dated 14/02/2019 for the Assessment Year 2011-12. 2. Facts of the case, in brief,…

Sanjeev Jain, New Delhi vs. DCIT, Central Circle, Ghaziabad

In the result, the appeals of the assessee are allowed

ITA 6886/DEL/2018[2013-14]Status: DisposedITAT Delhi03 Jul 2019AY 2013-14

Bench: Shri H. S. Sidhu & Dr. B. R. R. Kumar

Section 143(3)Section 153ASection 271Section 271(1)(c)Section 271ASection 274

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES ‘G’, NEW DELHI Before Shri H. S. Sidhu, Judicial Member and Dr. B. R. R. Kumar, Accountant Member ITA Nos. 6880 & 6881/Del/2018 Assessment Years: 2011-12 & 2013-14 Rishabh Buildwell P. Ltd., vs. DCIT, Central Circle 196, Ram Vihar, New Delhi. Ghaziabad. PAN: AACCR9776R (Appellant) (Respondent) ITA Nos. 6882, 6883, 6884, 6885, 6886 & 7139/Del/2018 Assessment Years: 2009-10, 2010-11, 2011-12, 2012-13, 2013-14 & 2014-15 Sanjeev Jain, 196, Ram vs. DCIT, Central Circle Vihar, New Delhi. Ghaziabad. PAN: ACFPJ3817P (Appellant) (Respondent) Appellants by Sh. Kapil Go…

Sanjeev Jain, New Delhi vs. DCIT, Central Circle, Ghaziabad

In the result, the appeals of the assessee are allowed

ITA 6885/DEL/2018[2012-13]Status: DisposedITAT Delhi03 Jul 2019AY 2012-13

Bench: Shri H. S. Sidhu & Dr. B. R. R. Kumar

Section 143(3)Section 153ASection 271Section 271(1)(c)Section 271ASection 274

Sanjeev Jain, New Delhi vs. DCIT, Central Circle, Ghaziabad

In the result, the appeals of the assessee are allowed

ITA 6884/DEL/2018[2011-12]Status: DisposedITAT Delhi03 Jul 2019AY 2011-12

Bench: Shri H. S. Sidhu & Dr. B. R. R. Kumar

Section 143(3)Section 153ASection 271Section 271(1)(c)Section 271ASection 274