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

Prakash Raj Bhansali, Jaipur vs. Income Tax Officer, Jaipur

In the result, the appeal filed by the assessee is allowed

ITA 508/JPR/2018[2013-14]Status: DisposedITAT Jaipur05 Mar 2019AY 2013-14

Bench: Or At The Time Of Hearing.” 2. Ground No. 1 Is Regarding Validity Of Penalty Order Passed U/S 271(1)(C) Of The Act On The Ground Of Defective Initiation Of Proceedings

For Appellant: Shri H.M. Singhvi (C.A.)For Respondent: Shri Rajendra Singh (JCIT)

Section 271(1)(c)Section 274

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR Jh jes’k lh0 ’kekZ] ys[kk lnL; ,oa Jh fot; iky jko] U;kf;d lnL; ds le{k BEFORE: SHRI RAMESH. C. SHARMA, AM & SHRI VIJAY PAL RAO, JM vk;dj vihy la-@ITA No. 508/JP/2018 fu/kZkj.k o"kZ@Assessment Year : 2013-14 cuke Shri Prakash Raj Bhansali, The ITO, Vs. A-60, Shanti Path, Tilak Nagar, Ward-2(1) Jaiapur. Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAYPB 1352 J vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by: Shri H.M. Singhvi (C.A.) jktLo dh vksj ls@ Revenue by : Shri Rajendra…

Elevate Developers P.Ltd, New Delhi vs. DCIT, Circle-8(1), New Delhi

In the result, appeal of Assessee is allowed

ITA 4299/DEL/2018[2009-10]Status: DisposedITAT Delhi05 Mar 2019AY 2009-10

Bench: Shri Bhavnesh Saini

For Appellant: Shri Ashwani Kumar, C.AFor Respondent: Shri S.L. Anuragi, Sr. D.R

Section 143(1)Section 143(3)Section 148Section 271Section 271(1)(c)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “SMC” : DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER ITA.No.4299/Del./2018 Assessment Year 2009-2010 M/s. Elevate Developers [ The DCIT, Pvt. Ltd., 43, Community Circle-8(1), Centre, New Friends vs. New Delhi. Colony, New Delhi – 110065 PAN AABCE4653M (Appellant) (Respondent) For Assessee : Shri Ashwani Kumar, C.A. For Revenue : Shri S.L. Anuragi, Sr. D.R. Date of Hearing : 27.02.2019 Date of Pronouncement : 05.03.2019 ORDER This appeal by assessee has been directed against the order of Learned CIT(A)-3, Delhi dated 26th April 2018, for the assessment year…

Rajesh Kumar, Karnal vs. ITO, Ward- 4, Karnal

In the result, appeal of assessee is allowed

ITA 2049/DEL/2018[2008-09]Status: DisposedITAT Delhi05 Mar 2019AY 2008-09

Bench: Shri Bhavnesh Saini

For Appellant: Shri Rakesh Jain, AdvocateFor Respondent: Shri S.L. Anuragi, Sr. D.R

Section 144Section 145(3)Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “SMC” : DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER ITA.Nos.1765 & 2049/Del./2018 Assessment Years 2007-2008 & 2008-2009 Shri Rajesh Kumar, Prop. The Income Tax Officer, Rajesh Const. Co. H.No.10, Ward-4, vs. New Anaj Mandi, Indri Karnal. Karnal. PAN ADNPK5057H (Appellant) (Respondent) For Assessee : Shri Rakesh Jain, Advocate. For Revenue : Shri S.L. Anuragi, Sr. D.R. Date of Hearing : 25.02.2019 Date of Pronouncement : 05.03.2019 ORDER Both the appeals by the same assessee are directed against the different orders of the Ld. CIT(A), Karnal dated 29th Dec…

Rajesh Kumar Prop., Karnal vs. ITO, Ward- 4, Karnal

In the result, appeal of assessee is allowed

ITA 1765/DEL/2018[2007-08]Status: DisposedITAT Delhi05 Mar 2019AY 2007-08

Bench: Shri Bhavnesh Saini

For Appellant: Shri Rakesh Jain, AdvocateFor Respondent: Shri S.L. Anuragi, Sr. D.R

Section 144Section 145(3)Section 271(1)(c)

Lodhi Property Company Ltd., New Delhi vs. ACIT, New Delhi

ITA 1232/DEL/2016[2003-04]Status: DisposedITAT Delhi28 Feb 2019AY 2003-04

Bench: Shri Kuldip Singh & Dr. M.L. Meena

For Appellant: Shri R.S. Singhvi, CAFor Respondent: Ms. Rinku Singh, Senior DR

Section 143(3)Section 250(6)Section 271Section 271(1)(c)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘E’ : NEW DELHI) BEFORE SHRI KULDIP SINGH, JUDICIAL MEMBER and DR. M.L. MEENA, ACCOUNTANT MEMBER ITA No.1232/Del./2016 (ASSESSMENT YEAR : 2003-04) M/s. Lodhi Property Company Ltd., vs. ACIT, Circle 15 (2), The Lodhi, Lodhi Road, New Delhi. New Delhi – 110 003. (PAN : AABCH0299N) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri R.S. Singhvi, CA Shri Satyajeet Goel, CA REVENUE BY : Ms. Rinku Singh, Senior DR Date of Hearing : 05.02.2019 Date of Order : 28.02.2019 O R D E R PER KULDIP SINGH, JUDICIAL MEMBER : The Appellant, M/s. Lodhi Property Company Ltd. (here…

M/S Earthtech Engineers, Pathankot vs. Assistant Commissioner of Income Tax, Circle - VI, Pathankot

In the result, the appeal of the assessee in ITA

ITA 580/ASR/2017[2009-10]Status: DisposedITAT Amritsar21 Feb 2019AY 2009-10

Bench: Sh. N. S. Saini & Sh. N. K. Choudhryita No. 553/Asr./2017 : Asstt. Year : 2009-10 M/S Earthtech Engineers, Vs Asstt. Commissioner Of Income C/O Shri Vaishno Malhotra, Tax, Circle-Vi, Outside Mann Market, Main Pathankot Bazar, Pathankot (Appellant) (Respondent) Pan No. Aacfe1819R Assessee By : Written Submission Revenue By : Smt. Ratinder Kaur, Dr

For Appellant: Written SubmissionFor Respondent: Smt. Ratinder Kaur, DR

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

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR Before Sh. N. S. Saini, Accountant Member And Sh. N. K. Choudhry, Judicial Member ITA No. 553/Asr./2017 : Asstt. Year : 2009-10 M/s Earthtech Engineers, Vs Asstt. Commissioner of Income C/o Shri Vaishno Malhotra, Tax, Circle-VI, Outside Mann Market, Main Pathankot Bazar, Pathankot (APPELLANT) (RESPONDENT) PAN No. AACFE1819R Assessee by : Written Submission Revenue by : Smt. Ratinder Kaur, DR ITA No. 580/Asr./2017 : Asstt. Year : 2009-10 M/s Earthtech Engineers, Vs Asstt. Commissioner of Income LIC Lane, Dhangu Road, Tax, Circle-VI, Pathankot Amrits…

Guru Gobind Singh Educational Society, Moga vs. Income Tax Oficer (Exemption), Jalandhar

In the result, the appeal i

ITA 62/ASR/2018[2011-12]Status: DisposedITAT Amritsar20 Feb 2019AY 2011-12

Bench: Sh. N.S.Saini & Sh. N.K.Choudhryita Nos.61 & 62(Asr)/2018 Assessment Year:2009-10 & 2011-12

For Appellant: Sh. P.N. Arora (Ld. Adv.)For Respondent: Sh. M.P. Singh (Ld. CIT-DR)

Section 250(6)Section 271Section 271(1)Section 271(1)(c)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR BEFORE SH. N.S.SAINI, ACCOUNTANT MEMBER AND SH. N.K.CHOUDHRY, JUDICIAL MEMBER ITA Nos.61 & 62(Asr)/2018 Assessment Year:2009-10 & 2011-12 Guru Gobind Singh Vs. Income Tax Officer Educational Society, (Exemptions), Village and Post Office, Ward, Jalandhar. Bhaloor Moga. [PAN: AABTG 2865L] (Appellant) (Respondent) Appellant by: Sh. P.N. Arora (Ld. Adv.) Respondent by: Sh. M.P. Singh (Ld. CIT-DR) Date of hearing: 19.02.2019 Date of pronouncement: 20.02.2019 ORDER PER N.K.CHOUDHRY, JM: These appeals have been preferred by the Assessee/Appellant ag…

Guru Gobind Singh Educational Society, Moga vs. Income Tax Officer (Exemption), Jalandhar

In the result, the appeal i

ITA 61/ASR/2018[2010-11]Status: DisposedITAT Amritsar20 Feb 2019AY 2010-11

Bench: Sh. N.S.Saini & Sh. N.K.Choudhryita Nos.61 & 62(Asr)/2018 Assessment Year:2009-10 & 2011-12

For Appellant: Sh. P.N. Arora (Ld. Adv.)For Respondent: Sh. M.P. Singh (Ld. CIT-DR)

Section 250(6)Section 271Section 271(1)Section 271(1)(c)Section 274

Smt. Kanta Garg, D/O. Sh. Kesho Ram, Bathinda vs. The Income Tax Officer, Bathinda

In the result, the appeal filed by the assessee stands allowed

ITA 72/ASR/2016[2009-10]Status: DisposedITAT Amritsar19 Feb 2019AY 2009-10

Bench: Sh. N.S.Saini & Sh. N.K.Choudhryita No.72(Asr)/2016 Assessment Year:2009-10

For Appellant: Sh. P.N.Arora (Ld. Adv.)For Respondent: Smt. Palwinder Kaur (Ld. CIT-DR)

Section 250(6)Section 271Section 271(1)(c)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR BEFORE SH. N.S.SAINI, ACCOUNTANT MEMBER AND SH. N.K.CHOUDHRY, JUDICIAL MEMBER ITA No.72(Asr)/2016 Assessment Year:2009-10 Smt. Kanta Garg, Vs. Income Tax Officer, D/o Sh. Kesho Ram, Ward-2(1), Bathinda. 4508, Bank Street, Bathinda. [PAN: AJRPG 4574H] (Appellant) (Respondent) Appellant by: Sh. P.N.Arora (Ld. Adv.) Respondent by: Smt. Palwinder Kaur (Ld. CIT-DR) Date of hearing: 19.02.2019 Date of pronouncement: 19.02.2019 ORDER PER N.K.CHOUDHRY, JM: The instant appeal has been preferred by the Assessee/Appellant against the order impugned herei…

Shree Shirdi Sai Shakti Peeth Trust vs. The Income Tax Officer(Exemptions, Jalandhar

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

ITA 39/ASR/2017[2012-13]Status: DisposedITAT Amritsar15 Feb 2019AY 2012-13

Bench: Sh. N.S.Saini & Sh. N.K.Choudhry

For Appellant: Sh. Parikshit Aggarwal (Ld. CA)For Respondent: Sh. Bhawani Shankar (Ld. DR)

Section 250(6)Section 271Section 271(1)(c)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR BEFORE SH. N.S.SAINI, ACCOUNTANT MEMBER AND SH. N.K.CHOUDHRY, JUDICIAL MEMBER ITA No.39(Asr)/2017 Assessment Year:2012-13 Shri Shirdi Sai Shakti Peeth Vs. ITO (Exemptions), Trust, Jalandhar. Near Radha Vatika Trust, Amloh Road, Khanna. [PAN:AAITS 7365N] (Appellant) (Respondent) Appellant by: Sh. Parikshit Aggarwal (Ld. CA) Respondent by: Sh. Bhawani Shankar (Ld. DR) Date of hearing: 12.02.2019 Date of pronouncement: 15.02.2019 ORDER PER N.K.CHOUDHRY, JM: The instant appeal has been preferred by the Assessee/Appellant against the order dated…

Sh. Yash Paul Khanna, Jalandhar vs. Assistant Commissioner of Income Tax, Jalandhar

In the result, the appeal filed by the assessee stand allowed

ITA 645/ASR/2016[2008-09]Status: DisposedITAT Amritsar15 Feb 2019AY 2008-09

Bench: Sh. N.S.Saini & Sh. N.K.Choudhryita No.645(Asr)/2016 Assessment Year:2008-09

For Appellant: Sh. Y.K. Sud (Ld. CA)For Respondent: Sh. Palwinder Kaur (Ld. DR)

Section 139Section 250(6)Section 271Section 271(1)(c)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR BEFORE SH. N.S.SAINI, ACCOUNTANT MEMBER AND SH. N.K.CHOUDHRY, JUDICIAL MEMBER ITA No.645(Asr)/2016 Assessment Year:2008-09 Sh. Yash Paul Khanna, Vs. Asst. CIT, 587-R, Model Town, Central Circle-II, Jalandhar. Jalandhar. [PAN: AFZPK 8301A] (Appellant) (Respondent) Appellant by: Sh. Y.K. Sud (Ld. CA) Respondent by: Sh. Palwinder Kaur (Ld. DR) Date of hearing: 15.02.2019 Date of pronouncement: 15 .02.2019 ORDER PER N.K.CHOUDHRY, JM: The instant appeal has been preferred by the Assessee/Appellant against the order dated 11-11-2016 passed by the Ld…

The Income Tax Officer, Jalandhar vs. Sh. Sarwan Singh Phillaur, Jalandhar

In the result, the appeal of the Revenue is dismissed and appeal filed by the assessee stands allowed

ITA 562/ASR/2015[2007-08]Status: DisposedITAT Amritsar14 Feb 2019AY 2007-08

Bench: Sh. N. S. Saini & Sh. N. K. Choudhryi. T. A. No. 562/(Asr)/2015 Assessment Year: 2007-08

For Appellant: Sh. R.K.Sarna, ARFor Respondent: Shri Bhawani Shankar, DR

Section 148Section 271(1)(c)Section 54

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR BEFORE SH. N. S. SAINI, ACCOUNTANT MEMBER AND SH. N. K. CHOUDHRY, JUDICIAL MEMBER I. T. A. No. 562/(Asr)/2015 Assessment Year: 2007-08 The ITO, Vs. Shri Sarwan Singh Phillaur, Ward-3(2), 1063, Urban Estate,Phase-2, Jalandhar Jalandhar PAN No. AFYPP 7809M (Appellant) (Respondent) & I. T. A. No. 531/(Asr)/2015 Assessment Year: 2007-08 Shri Sarwan Singh Phillaur, Vs. The ITO, 1063, Urban Estate, Ward-3(2), Phase-2, Jalandhar Jalandhar PAN No. AFYPP 7809M Appellant by : Sh. R.K.Sarna, AR Respondent by: Shri Bhawani Shankar, DR Date of Hearing…

Sh. Sarwan Singh Phillaur, Jalandhar vs. The Income Tax Officer, Jalandhar

In the result, the appeal of the Revenue is dismissed and appeal filed by the assessee stands allowed

ITA 531/ASR/2015[2007-08]Status: DisposedITAT Amritsar14 Feb 2019AY 2007-08

Bench: Sh. N. S. Saini & Sh. N. K. Choudhryi. T. A. No. 562/(Asr)/2015 Assessment Year: 2007-08

For Appellant: Sh. R.K.Sarna, ARFor Respondent: Shri Bhawani Shankar, DR

Section 148Section 271(1)(c)Section 54

Vikash Sharma, New Delhi vs. ITO, New Delhi

In the result, appeal of the assessee is allowed

ITA 1349/DEL/2016[2006-07]Status: DisposedITAT Delhi14 Feb 2019AY 2006-07

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

Section 132Section 271(1)(c)Section 274Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: “G”, NEW DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI O.P. KANT, ACCOUNTANT MEMBER ITA Nos. 1348 & 1349/Del/2016 Assessment Years: 2005-06 & 2006-07 Shri Vikash Sharma, Vs. Income Tax Officer, B-4A/14, 2nd Floor, R.P. Ward-28(2), New Delhi Bagh, New Delhi PAN :BEUPS4557K (Appellant) (Respondent) Appellant by Shri Vikas Sharma Respondent by Shri N.K. Bansal, Sr.DR Date of hearing 29.01.2019 Date of pronouncement 14.02.2019 ORDER PER O.P. KANT, A.M.: These two appeals filed by the assessee are directed against combined order dated 01/01/2016 passed b…

Vikash Sharma, New Delhi vs. ITO, New Delhi

In the result, appeal of the assessee is allowed

ITA 1348/DEL/2016[2005-06]Status: DisposedITAT Delhi14 Feb 2019AY 2005-06

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

Section 132Section 271(1)(c)Section 274Section 40

Smt. Janak Rani Dhingra, Haryana vs. The Income Tax Officer, Moga

In the result, the appeal of the assessee is allowed

ITA 294/ASR/2016[2006-07]Status: DisposedITAT Amritsar12 Feb 2019AY 2006-07

Bench: Sh. N. S. Saini & Sh. N. K. Choudhryi. T. A. No. 294/(Asr)/2016 Assessment Year: 2006-07

For Appellant: Sh. P.N. Arora, AdvocateFor Respondent: Sh. Bhawani Shankar, DR

Section 271Section 271(1)(c)Section 274Section 54Section 54F

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR BEFORE SH. N. S. SAINI, ACCOUNTANT MEMBER AND SH. N. K. CHOUDHRY, JUDICIAL MEMBER I. T. A. No. 294/(Asr)/2016 Assessment Year: 2006-07 Smt. Janak Rani Dhingra, Vs. Income Tax Officer, W/o Shri A.P.Dhingra, Ward-1, 138, Mange Wala House, Moga Pati Wali Gali, Moga, (Now 28, Ground Floor, Ashoka Enclave, Sector 34, Faridabad (Haryana) PAN No. ACQPD3274B (Appellant) (Respondent) Appellant by : Sh. P.N. Arora, Advocate Respondent by: Sh. Bhawani Shankar, DR Date of Hearing : 11.2.2019 Date of Pronouncement : 12.2.2019 ORDER Per N.S. SAINI, AM:…

Harisons Diamonds P.Ltd, New Delhi vs. DCIT, Circle-11(1), New Delhi

In the result, appeal of assessee is allowed”

ITA 4937/DEL/2018[2013-14]Status: DisposedITAT Delhi12 Feb 2019AY 2013-14

Bench: Shri Bhavnesh Saini

For Appellant: Shri Pranshu Singhal, FCAFor Respondent: Shri S.L. Anuragi, Sr. D.R

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

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “SMC” : DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER ITA.No.4937/Del./2018 Assessment Year 2013-2014 M/s. Harisons Diamonds Pvt. Ltd., 2606/4, Shop The DCIT, No.101, 1st Floor, Soliator Circle-11(1), vs. Plaza, Karol Bagh, New Delhi. New Delhi – 110 005. PAN AACCH1163N (Appellant) (Respondent) For Assessee : Shri Pranshu Singhal, FCA. For Revenue : Shri S.L. Anuragi, Sr. D.R. Date of Hearing : 11.02.2019 Date of Pronouncement : 12.02.2019 ORDER This appeal by assessee has been directed against the Order of the Ld. CIT(A)-35, New Delhi, Dated 3rd August, 20…

M/S. Utech Developers Ltd., New Delhi vs. ITO, New Delhi

In the result appeal filed by assessee stands allowed

ITA 4759/DEL/2015[2008-09]Status: DisposedITAT Delhi08 Feb 2019AY 2008-09

Bench: Smt. Beena A Pillai & Shri Prashant Maharishiay: 2008-09

For Appellant: Sh. M.P.Rastogi, AdvFor Respondent: Smt.Naina Soin Kapil, Sr.DR

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

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES: ‘D’, NEW DELHI BEFORE SMT. BEENA A PILLAI, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER AY: 2008-09 Utech Developers Ltd. ITO, Ward 18(1) 305, 3rd Floor vs. New Delhi Bhanot Corner Pamposh Enclave, G.K.-I New Delhi 110 048 PAN: AAACU8713H (Appellant) (Respondent) Assessee by : Sh. M.P.Rastogi, Adv. Department by : Smt.Naina Soin Kapil, Sr.DR. Date of Hearing : 29/01/2019 Date of Pronouncement: 08/02/2019 ORDER PER BEENA A PILLAI, JUDICIAL MEMBER Present penalty appeal has been filed by assessee against order dated 12/06/15 passe…

Alfa Systems & Services, Noida vs. ITO, Ward-1(1), Noida

In the result, the appeal of the assessee is allowed

ITA 4327/DEL/2018[2007-08]Status: DisposedITAT Delhi06 Feb 2019AY 2007-08

Bench: Sh. N. S. Sainiita No. 4327/Del/2018 : Asstt. Year : 2007-08 Alfa Systems & Services, Vs Income Tax Officer, E-19C, Sector-8, Ward-1(1), Noida-201301 Noida (Appellant) (Respondent) Pan No. Aalfa3938L Assessee By : None Revenue By : Sh. S. L. Anuragi, Sr. Dr Date Of Hearing: 04.02.2019 Date Of Pronouncement: 06.02.2019 Order This Is An Appeal Filed By The Assessee Against The Order Of Cit(A)-I, Noida Dated 28.10.2016. 2. None Appeared On Behalf Of The Assessee When The Case Was Called For Hearing & Neither Any Adjournment Application Was Filed. The Bench Was Of The View That The Appeal Of The Assessee Can Be Disposed Off In The Absence Of The Assessee. Therefore, The Appeal Was Heard Ex-Parte Qua The Assessee & Disposed Off Considering The Submission Of The Ld. Departmental Representative.

For Appellant: NoneFor Respondent: Sh. S. L. Anuragi, Sr. DR

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

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘SMC’, NEW DELHI Before Sh. N. S. Saini, Accountant Member ITA No. 4327/Del/2018 : Asstt. Year : 2007-08 Alfa Systems & Services, Vs Income Tax Officer, E-19C, Sector-8, Ward-1(1), Noida-201301 Noida (APPELLANT) (RESPONDENT) PAN No. AALFA3938L Assessee by : None Revenue by : Sh. S. L. Anuragi, Sr. DR Date of Hearing: 04.02.2019 Date of Pronouncement: 06.02.2019 ORDER This is an appeal filed by the assessee against the order of CIT(A)-I, Noida dated 28.10.2016. 2. None appeared on behalf of the assessee when the case was called for hearing and neither any adjournm…

Sh. Amardeep Dalal, Noida vs. ACIT, New Delhi

In the result, appeals of assessee are allowed

ITA 3540/DEL/2015[2011-12]Status: DisposedITAT Delhi06 Feb 2019AY 2011-12

Bench: Shri Bhavnesh Saini, J.M. & Shri L.P. Sahu, A.M.

For Appellant: Shri Ved Jain, AdvocateFor Respondent: Shri Amit Katoch, Sr.D.R

Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “A” : DELHI BEFORE SHRI BHAVNESH SAINI, J.M. AND SHRI L.P. SAHU, A.M. ITA.No.3539 & 3540/Del./2015 Assessment Years 2010-2011 and 2011-2012 Shri Amardeep Dalal, The ACIT, A-3/502, Block-4, Kailash Central Circle-17, vs. Dham Apartment, Sector- 50, Noida – 201 301 New Delhi. Uttar Pradesh. (Appellant) (Respondent) For Assessee : Shri Ved Jain, Advocate, For Revenue : Shri Amit Katoch, Sr.D.R. Date of Hearing : 06.02.2019 Date of Pronouncement : 06.02.2019 ORDER PER BHAVNESH SAINI, J.M. Both the appeals by Assessee are directed against the Common Order of the Ld.…