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

Sri Amarender Reddy Kondakini, Hyderabad vs. Income Tax Officer, Ward-15(1), Hyderabad

In the result, appeal filed by the assessee is allowed

ITA 960/HYD/2018[2014-15]Status: DisposedITAT Hyderabad17 May 2019AY 2014-15

Bench: Shri V. Durga Rao, Hon’Bleamarender Reddy Kondakini, Vs. Ito, Ward-15(1), H.No. 37-93-222/22, Hyderabad. Road No.4, Sainikvihar, Madhuranagar Colony, Naredmet ‘X’ Roads, Hyderabad. Pan No. Ajbpk 9261 F (Appellant) (Respondent)

For Appellant: Shri S. Rama Rao– AdvFor Respondent: Mrs. Neeju Gupta – DR

Section 143(3)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD “SMC” BENCH, HYDERABAD BEFORE SHRI V. DURGA RAO, HON’BLE JUDICIAL MEMBER Amarender Reddy Kondakini, vs. ITO, Ward-15(1), H.No. 37-93-222/22, Hyderabad. Road No.4, Sainikvihar, Madhuranagar Colony, Naredmet ‘X’ Roads, Hyderabad. PAN No. AJBPK 9261 F (Appellant) (Respondent) Assessee by : Shri S. Rama Rao– Adv. Department By : Mrs. Neeju Gupta – DR Date of hearing : 16/05/2019. Date of pronouncement : 17/05/2019. O R D E R This appeal by the assessee is directed against the order of Commissioner of Income Tax (Appeals)-7, Hyderabad, dated 14/03/2018 for the Assessme…

Pradeep Kumar Reddy Yellareddygari, Kurnool vs. Income Tax Officer, Ward-1, Adoni

In the result, appeal filed by the assessee is allowed

ITA 1419/HYD/2017[2011-12]Status: DisposedITAT Hyderabad17 May 2019AY 2011-12

Bench: Shri V. Durga Rao, Hon’Blepradeep Kumar Reddy Vs. Ito, Ward-1, Yellareddygari, No. 2-10, Adoni. Ramapuram Village, Thungabhadra Post, Mantralayam Mandal, Kurnool District. Pan No. Afbpy 3827 P (Appellant) (Respondent)

For Appellant: Shri S. Rama Rao– AdvFor Respondent: Mrs. Neeju Gupta – DR

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

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD “SMC” BENCH, HYDERABAD BEFORE SHRI V. DURGA RAO, HON’BLE JUDICIAL MEMBER Pradeep Kumar Reddy vs. ITO, Ward-1, yellareddygari, No. 2-10, Adoni. Ramapuram Village, Thungabhadra Post, Mantralayam Mandal, Kurnool District. PAN No. AFBPY 3827 P (Appellant) (Respondent) Assessee by : Shri S. Rama Rao– Adv. Department By : Mrs. Neeju Gupta – DR Date of hearing : 15/05/2019. Date of pronouncement : 17/05/2019. O R D E R This appeal by the assessee is directed against the order of Commissioner of Income Tax (Appeals), Kurnool, dated 26/05/2017 for the Assessment Year 2011-…

S. Venkateswara Reddy, Kurnool vs. Income Tax Officer, Ward-2, Kurnool

In the result, appeal filed by the assessee is allowed

ITA 1418/HYD/2017[2009-10]Status: DisposedITAT Hyderabad17 May 2019AY 2009-10

Bench: Shri V. Durga Rao, Hon’Blevenkateswara Reddy Singani, Vs. Ito, Ward-2, Chetlamallapuram Village, Kurnool. Kallur Mandal, Kurnool Dist. Pan No. Aqxps 9237 Q (Appellant) (Respondent)

For Appellant: Shri S. Rama Rao– AdvFor Respondent: Mrs. Neeju Gupta – DR

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

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD “SMC” BENCH, HYDERABAD BEFORE SHRI V. DURGA RAO, HON’BLE JUDICIAL MEMBER Venkateswara Reddy Singani, vs. ITO, Ward-2, Chetlamallapuram Village, Kurnool. Kallur Mandal, Kurnool Dist. PAN No. AQXPS 9237 Q (Appellant) (Respondent) Assessee by : Shri S. Rama Rao– Adv. Department By : Mrs. Neeju Gupta – DR Date of hearing : 15/05/2019. Date of pronouncement : 17/05/2019. O R D E R This appeal by the assessee is directed against the order of Commissioner of Income Tax (Appeals), Kurnool, dated 26/05/2017 for the Assessment Year 2009-10. Facts of the case, in brief, are…

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

In the result, the appeal of the assessee is allowed

ITA 408/LKW/2018[2013-14]Status: DisposedITAT Lucknow16 May 2019AY 2013-14

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

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…

Nirmal Infrastructure Private Limited, Mumbai vs. Deputy Commissioner of Income Tax - Central Circle 3(1), Mumbai

In the result, these appeals by the assessee stand allowed

ITA 1012/MUM/2018[2008-09]Status: DisposedITAT Mumbai16 May 2019AY 2008-09

Bench: Shri Shamim Yahya (Am) & Shri Ramlal Negi (Jm)

Section 153ASection 271(1)(c)

…THE INCOME TAX APPELLATE TRIBUNAL “B” Bench, Mumbai Before Shri Shamim Yahya (AM) & Shri Ramlal Negi (JM) I.T.A. No. 1012/Mum/2018 (Assessment Year 2008-09) I.T.A. No. 1013/Mum/2018 (Assessment Year 2009-10) I.T.A. No. 1014/Mum/2018 (Assessment Year 2011-12) I.T.A. No. 1015/Mum/2018 (Assessment Year 2012-13) I.T.A. No. 1016/Mum/2018 (Assessment Year 2010-11) M/s. Nirmal Infrastructure DCIT, CC-3(1) Vs. Private Limited Room No.1924 3rd Floor, Multiplex Building 19th Floor Noirmal Lifestyle Air India Building LBS Marg, Mulund (West) Nariman Point Mumbai-400 080. Mumbai-400 021. PAN : AACCN4417H (Appellant) (Resp…

Sony Dadc Manufacturing (India ) P.Ltd, Navi Mumbai vs. Asst CIT 11(1), Mumbai

In the result, appeal of the assessee is allowed

ITA 3648/MUM/2016[2003-04]Status: DisposedITAT Mumbai16 May 2019AY 2003-04

Bench: Shri Rajesh Kumar & Shri Ram Lal Negiassessment Year: 2003-04

For Appellant: Shri Neeraj Sheth, A.RFor Respondent: Shri Chaudhary Arunkumar Singh, D.R

Section 143(3)Section 254Section 271Section 271(1)(c)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “G”, MUMBAI BEFORE SHRI RAJESH KUMAR, ACCOUNTANT MEMBER AND SHRI RAM LAL NEGI, JUDICIAL MEMBER Assessment Year: 2003-04 M/s. Sony DADC Assistant Commissioner Manufacturing (India) Pvt. of Income Tax, Ltd., Range-11(1), C-106, Trans Thane Room No.439, Vs. Creek, Aayakar Bhavan, MIDC Industrial Area, M.K. Road, Pawane Village, Mumbai Navi Mumbai – 400 705 PAN: AACCS1614B (Appellant) (Respondent) Present for: Assessee by : Shri Neeraj Sheth, A.R. Revenue by : Shri Chaudhary Arunkumar Singh, D.R. Date of Hearing : 30.04.2019 Date of Pronouncement : 16.05.2019 O R…

Sonali D. Mehta, Mumbai vs. Assistant Commissioner of Income Tax 17 (3) Erstwhile Deputy Commissioner Income Tax 12(1), Mumbai

In the result, appeal of the assessee is allowed

ITA 6708/MUM/2017[2008-09]Status: DisposedITAT Mumbai15 May 2019AY 2008-09

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

For Appellant: Shri Paresh Shaparia, A.RFor Respondent: Shri Chaudhary Arunkumar Singh, D.R

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

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “G”, MUMBAI BEFORE SHRI MAHAVIR SINGH, JUDICIAL MEMBER AND SHRI RAJESH KUMAR, ACCOUNTANT MEMBER Assessment Year: 2008-09 Mrs. Sonali D. Mehta, ACIT 17(3), 105, Apollo Street, Erstwhile- DCIT-12(1), 2nd Floor, Room No.31, Vs. Mumbai M.S. Marg, Fort, Mumbai – 400 023 PAN: AANPM 7994C (Appellant) (Respondent) Present for: Assessee by : Shri Paresh Shaparia, A.R. Revenue by : Shri Chaudhary Arunkumar Singh, D.R. Date of Hearing : 10.04.2019 Date of Pronouncement : 15.05.2019 O R D E R Per Rajesh Kumar, Accountant Member: The present appeal has been preferred by…

Konchada Ramesh Babu, Srikakulam vs. The Income Tax Officer, Ward-1, Srikakulam

In the result, appeals filed by the assessee are allowed and that of stay applications are dismissed

ITA 124/VIZ/2019[2014-15]Status: DisposedITAT Visakhapatnam03 May 2019AY 2014-15

Bench: Shri V. Durga Rao, Hon’Ble & Shri D.S. Sunder Singh, Hon’Bles.A. No. 09 & 10/Viz/2019 & Ita Nos. 123 & 124/Viz/2019 (Asst. Year : 2013-14 & 2014-15) Konchada Ramesh Babu, Vs. Ito, Ward-1, D.No. 10-1-15, Prop. Srikakulam. Koteswara Steel Centre, 7 Road Junction, Gudi Veedhi, Srikakulam. Pan No. Aeppk 6505 F (Appellant) (Respondent)

For Appellant: Shri G.V.N. Hari – AdvocateFor Respondent: Smt. Suman Malik – Sr.DR

Section 133ASection 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 S.A. No. 09 & 10/VIZ/2019 AND ITA Nos. 123 & 124/VIZ/2019 (Asst. Year : 2013-14 & 2014-15) Konchada Ramesh Babu, vs. ITO, Ward-1, D.No. 10-1-15, Prop. Srikakulam. Koteswara Steel Centre, 7 Road Junction, Gudi Veedhi, Srikakulam. PAN No. AEPPK 6505 F (Appellant) (Respondent) Assessee by : Shri G.V.N. Hari – Advocate. Department By : Smt. Suman Malik – Sr.DR Date of hearing : 02/05/2019. Date of pronouncement : 03/05/2019. O R D E R PER V. DUR…

Konchada Ramesh Babu, Srikakulam vs. The Income Tax Officer, Ward-1, Srikakulam

In the result, appeals filed by the assessee are allowed and that of stay applications are dismissed

ITA 123/VIZ/2019[2013-14]Status: DisposedITAT Visakhapatnam03 May 2019AY 2013-14

For Appellant: Shri G.V.N. Hari – AdvocateFor Respondent: Smt. Suman Malik – Sr.DR

Section 133ASection 143(3)Section 271(1)(c)Section 274

Jivan Dhingra, New Delhi vs. ITO, Ward- 33(5), New Delhi

In the result, appeal of Assessee allowed

ITA 5373/DEL/2018[2014-15]Status: DisposedITAT Delhi01 May 2019AY 2014-15

Bench: Shri Bhavnesh Saini

For Appellant: Shri Ashish Goel, C.A. &For Respondent: Shri S.L. Anuragi, Sr. D.R

Section 271(1)(c)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “SMC” : DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER ITA.No.5373/Del./2018 Assessment Year 2014-2015 Shri Jivan Dhingra, The Income Tax Officer, 1567, Sector-B, Pocket-1, vs. Vasant Kunj, New Delhi. Ward-33(5), New Delhi. PIN 110070 PAN AASPD5973B (Appellant) (Respondent) For Assessee : Shri Ashish Goel, C.A. & Mrs. Surbhi Goyal, C.A. For Revenue : Shri S.L. Anuragi, Sr. D.R. Date of Hearing : 30.04.2019 Date of Pronouncement : 01.05.2019 ORDER This appeal by Assessee has been directed against the Order of the Ld. CIT(A)-1, New Delhi, Dated 11.06.2018, for…

M.V. Anil Kumar Reddy, Rajahmundry vs. The Income Tax Officer, Ward-1, Rajahmundry

In the result, appeal filed by the assessee is allowed

ITA 59/VIZ/2019[2010-11]Status: DisposedITAT Visakhapatnam30 Apr 2019AY 2010-11

Bench: Shri V. Durga Rao, Hon’Ble & Shri D.S. Sunder Singh, Hon’Blem.V. Anil Kumar Reddy, Vs. Ito, Ward-1, D.No. 46-16-18, Danavaipeta, Rajamahendravaram. Rajahmundry, E.G. District. Pan No. Afnpm 0792 H (Appellant) (Respondent)

For Appellant: Shri G.V.N. Hari – AdvocateFor Respondent: Smt. Suman Malik – Sr.DR

Section 131Section 142(1)Section 148Section 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.V. Anil Kumar Reddy, vs. ITO, Ward-1, D.No. 46-16-18, Danavaipeta, Rajamahendravaram. Rajahmundry, E.G. District. PAN No. AFNPM 0792 H (Appellant) (Respondent) Assessee by : Shri G.V.N. Hari – Advocate. Department By : Smt. Suman Malik – Sr.DR Date of hearing : 16/04/2019. Date of pronouncement : 30/04/2019. O R D E R PER V. DURGA RAO, JUDICIAL MEMBER This appeal by the assessee is directed against the order of Commissioner of Income Tax…

Sharad Bhagwant Tembwalkar, Mumbai vs. Income Tax Officer Ward-26(1)(2), Mumbai

The appeal of the assessee is allowed

ITA 5067/MUM/2017[2011-12]Status: DisposedITAT Mumbai30 Apr 2019AY 2011-12

Bench: Shri Rajesh Kumar & Shri Ram Lal Negiassessment Year: 2011-12

For Appellant: Shri V.G. Ginde, A.RFor Respondent: Shri Chaudhary Arun Kumar Singh, D.R

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

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “G”, MUMBAI BEFORE SHRI RAJESH KUMAR, ACCOUNTANT MEMBER AND SHRI RAM LAL NEGI, JUDICIAL MEMBER Assessment Year: 2011-12 Mr. Sharad Bhagwant ITO – Ward – 26(1)(2), Tembwalkar, Income Tax Office Flat No.1501, Adonis Blg. (Bandra), Raheja Acropolis, Vs. Bandra Kurla Complex, Near Telecom Factory, C-12, 2nd Floor, Govandi, Bandra (E), Mumbai - 88 Mumbai - 400051 PAN: ADVPT 6884B (Appellant) (Respondent) Present for: Assessee by : Shri V.G. Ginde, A.R. Shri Kumar Kale, A.R. Revenue by : Shri Chaudhary Arun Kumar Singh, D.R. Date of Hearing : 24.04.2019 Date of Pron…

M/S. Bharat Immunological & Biological Corporation Ltd., New Delhi vs. DCIT, Uttar Pradesh

In the result, appeal of assessee is allowed

ITA 5538/DEL/2015[2008-09]Status: DisposedITAT Delhi29 Apr 2019AY 2008-09

Bench: Shri Bhavnesh Saini & Shri O.P. Kant

For Appellant: Shri Somil AggarwalFor Respondent: Smt. Rinku Singh, Sr. D.R

Section 271(1)(c)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “C”: DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI O.P. KANT, ACCOUNTANT MEMBER ITA.No.5538/Del./2015 Assessment Year 2008-2009 M/s. Bharat Immunological & The Dy. CIT, Biological Corporation Ltd., Bulandshahr vs., Circle, PAN AABCB4550C C/o. RRA TAXINDIA, Bulandshahr. D-28, South Extension, Part-I, New Delhi-110049 (Appellant) (Respondent) Dr. Rakesh Gupta, And For Assessee : Shri Somil Aggarwal, Advocates For Revenue : Smt. Rinku Singh, Sr. D.R. Date of Hearing : 29.04.2019 Date of Pronouncement : 29.04.2019 ORDER PER BHAVNESH SAINI, J.M. This a…

York Scientific Industries Pvt. Ltd., Delhi vs. ITO, Ward- 27(4), New Delhi

In the result, the Appeal of the Assessee is dismissed

ITA 6030/DEL/2018[2006-07]Status: DisposedITAT Delhi24 Apr 2019AY 2006-07

Bench: Shri H.S. Sidhu

Section 133Section 133ASection 143(2)Section 143(3)Section 147Section 148Section 151Section 271Section 271(1)(c)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘SMC’ NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER I.T.A .No.-6030/Del/2018 (ASSESSMENT YEAR-2006-07) York Scientific Industries P. Ltd. vs ITO C/o Vinod Arora, 14, Chitra Vihar Ward 27(4), Delhi. New Delhi. PAN No. AAACY1002H (APPELLANT) (RESPONDENT) Appellant by Shri Suresh Anand, FCA Respondent by Shri S.L. Anuragi, Sr. DR ORDER This appeal filed by the Assessee is directed against the order dated 04.06.2018 of the Ld. CIT(Appeals)-9, New Delhi relevant to assessment year 2006-07 on the following grounds of appeal: - 1. “That on facts and circumstan…

Raghubir Singh Bhullar, Hisar vs. ITO, Ward-3, Hisar

In the result, appeal filed by the assessee is allowed

ITA 7243/DEL/2018[2008-09]Status: DisposedITAT Delhi12 Apr 2019AY 2008-09

Bench: Shri N.S. Sainiassessment Year: 2008-09 Raghubir Singh Bhullar Vs Ito S/O Sh. Kashmir Singh, Ward-3, H.No. 07, Village-Ludas, Hisar, Hisar. Haryana. Pan No. Aiqpb7926E Appellant Respondent

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

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘SMC’ NEW DELHI BEFORE SHRI N.S. SAINI, ACCOUNTANT MEMBER Assessment Year: 2008-09 Raghubir Singh Bhullar vs ITO S/o Sh. Kashmir Singh, Ward-3, H.No. 07, Village-Ludas, Hisar, Hisar. Haryana. PAN No. AIQPB7926E APPELLANT RESPONDENT Assessee by S/Shri K. Sampath, Adv. V. Raja Kumar, Adv. K. Prasanna, Adv. Revenue by Shri S.L. Anuragi, Sr. DR Date of Hearing 11.04.2019 Date of Pronouncement 12.04.2019 ORDER This is an appeal filed by the assessee against the order of Ld. CIT(Appeals)-2, Gurgaon dated 23.08.2018. 2. The sole issue involved in this appeal is tha…

Shri Shyam Sunder Khandelwal, Jaipur vs. Deputy Commissioner of Income Tax, Jaipur

In the result, appeal of the assessee is allowed

ITA 307/JPR/2018[2015-16]Status: DisposedITAT Jaipur11 Apr 2019AY 2015-16

For Appellant: Shri S.R. Sharma (CA) &For Respondent: Shri Varinder Mehta (CIT)

Section 132(1)Section 132(4)Section 139(1)Section 143(3)Section 153B(1)(b)Section 271ASection 274

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, JAIPUR Jh jes'k lh- 'kekZ] ys[kk lnL; ,oa h Jh fot; iky jkWo] U;kf;d lnL; ds le{k BEFORE: SHRI RAMESH C. SHARMA, AM & SHRI VIJAY PAL RAO, JM vk;dj vihy la-@ITA No. 307/JP/2018 fu/kZkj.k o"kZ@Assessment Year : 2015-16. cuke Shri Shyam Sundar Khandelwal The Deputy Commissioner of Vs. 1839, Barah Gangore Ka Rasta, Income Tax, Johari Bazar, Central Circle-2, Chaura Rasta, Jaipur. Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN No. ADRPK 5862 C vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri S.…

Shri Gopal Das Sonkia, Jaipur vs. Deputy Commissioner of Income Tax, Jaipur

In the result, appeal of the assessee is allowed

ITA 306/JPR/2018[2015-16]Status: DisposedITAT Jaipur11 Apr 2019AY 2015-16

For Appellant: Shri S.R. Sharma (CA) &For Respondent: Shri Varinder Mehta (CIT)

Section 132(1)Section 132(4)Section 139(1)Section 143(3)Section 153B(1)(b)Section 271ASection 274

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, JAIPUR Jh jes'k lh- 'kekZ] ys[kk lnL; ,oa h Jh fot; iky jkWo] U;kf;d lnL; ds le{k BEFORE: SHRI RAMESH C. SHARMA, AM & SHRI VIJAY PAL RAO, JM vk;dj vihy la-@ITA No. 306/JP/2018 fu/kZkj.k o"kZ@Assessment Year : 2014-15. cuke Shri Gopal Das Sonkia The Deputy Commissioner of Vs. 367, Sonkia Bhawan, Income Tax, SMS Highway Central Circle-2, Opp. Tarkeshwar Mandir Jaipur. Chaura Rasta, Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN No. BJQPS 9676 A vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri…

Shri Ram Das Sonkia, Jaipur vs. Deputy Commissioner of Income Tax, Jaipur

In the result, appeal of the assessee is allowed

ITA 295/JPR/2018[2015-16]Status: DisposedITAT Jaipur11 Apr 2019AY 2015-16

For Appellant: Shri S.R. Sharma (CA) &For Respondent: Shri Varinder Mehta (CIT)

Section 132(1)Section 132(4)Section 139(1)Section 143(3)Section 153B(1)(b)Section 271ASection 274

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, JAIPUR Jh jes'k lh- 'kekZ] ys[kk lnL; ,oa h Jh fot; iky jkWo] U;kf;d lnL; ds le{k BEFORE: SHRI RAMESH C. SHARMA, AM & SHRI VIJAY PAL RAO, JM vk;dj vihy la-@ITA No. 295/JP/2018 fu/kZkj.k o"kZ@Assessment Year : 2015-16. cuke Shri Ram Das Sonkia, The Deputy Commissioner of Vs. Pitaliyon Ka Chowk Income Tax, Johari Bazar, Central Circle-2, Jaipur. Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN No. AJTPS 9679 M vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri S.R. Sharma (CA) & Shri Rajnikant B…

Yashwant Garments Pvt. Ltd., New Delhi vs. ITO, Ward- 27(4), New Delhi

In the result, appeal filed by the assessee is allowed

ITA 6918/DEL/2018[2012-13]Status: DisposedITAT Delhi11 Apr 2019AY 2012-13

Bench: Shri N.S. Sainiassessment Year: 2012-13 Yashwant Garments P. Ltd. Vs Ito A-2, Greater Kailash Enclave, Ward 27(4) Greater Kailash 1, New Delhi. New Delhi. Pan No. Aaacy3646F Appellant Respondent

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

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘SMC’ NEW DELHI BEFORE SHRI N.S. SAINI, ACCOUNTANT MEMBER Assessment Year: 2012-13 Yashwant Garments P. Ltd. vs ITO A-2, Greater kailash Enclave, Ward 27(4) Greater Kailash 1, New Delhi. New Delhi. PAN No. AAACY3646F APPELLANT RESPONDENT Assessee by Sh. Salil Aggarwal, Adv. Revenue by Shri S.L. Anuragi, Sr. DR Date of Hearing 10.04.2019 Date of Pronouncement 11.04.2019 ORDER This is an appeal filed by the assessee against the order of Ld. CIT(Appeals)-9, New Delhi dated 07.09.2018. 2. The sole issue involved in this appeal is that the CIT(A) erred in confirm…

The Assistant Commissioner of Income Tax, Central Circle-1, Visakhapatnam vs. Hari Prasad Bhararia, Visakhapatnam

In the result, appeal filed by the Revenue as well as C

ITA 532/VIZ/2018[2009-10]Status: DisposedITAT Visakhapatnam10 Apr 2019AY 2009-10

Bench: Shri V. Durga Rao, Hon’Ble & Shri D.S. Sunder Singh, Hon’Bleacit, Central Circle-1, Vs. Sri Hari Prasad Bhararia, Visakhapatnam. B-101, Vuda Apartments, Seethammadhara, Visakhapatnam. Pan No. Ablpb 6853 A (Appellant) (Respondent) C.O.No.43/Viz/2019 (Arising Out Of Ita No. 532/Viz/2018) (Asst. Year : 2009-10) Sri Hari Prasad Bhararia, Vs. Acit, Central Circle-1, B-101, Vuda Apartments, Visakhapatnam. Seethammadhara, Visakhapatnam. Pan No. Ablpb 6853 A (Appellant) (Respondent)

For Appellant: Shri G.V.N. Hari – AdvocateFor Respondent: Shri D.K. Sonawal – Sr.DR

Section 132Section 153ASection 2(22)(e)Section 271Section 274Section 292Section 292B

…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 ACIT, Central Circle-1, vs. Sri Hari Prasad Bhararia, Visakhapatnam. B-101, VUDA Apartments, Seethammadhara, Visakhapatnam. PAN No. ABLPB 6853 A (Appellant) (Respondent) C.O.No.43/VIZ/2019 (Arising out of ITA No. 532/VIZ/2018) (Asst. Year : 2009-10) Sri Hari Prasad Bhararia, vs. ACIT, Central Circle-1, B-101, VUDA Apartments, Visakhapatnam. Seethammadhara, Visakhapatnam. PAN No. ABLPB 6853 A (Appellant) (Respondent) Assessee by : Shri G.V.N…