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 366,470 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

Income-Tax Officer-8(3)(1), Mumbai vs. Vibgyor Texotech Limited, Mumbai

In the result, the appeal of the Revenue is dismissed

ITA 4705/MUM/2025[2009-10]Status: DisposedITAT Mumbai09 Sept 2025AY 2009-10

Bench: Shri Om Prakash Kant () & Ms. Suchitra Raghunath Kamble ()

Section 143(3)Section 147Section 271(1)(c)Section 274Section 292B

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “F” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND MS. SUCHITRA RAGHUNATH KAMBLE (JUDICIAL MEMBER) ITA No. 4705/MUM/2025 Assessment Year: 2009-10 ITO-8(3)(1), Room No. 617, 6th Floor, Aayakar Bhavan, M.K. Road, Mumbai-400020. Appellant Vs. Vibgyor Texotech Ltd., 309, Navyug, 167 Tokersi Jivraj Road, Sewree, Mumbai-400015. PAN NO. AACCV 0752 D Respondent Assessee by Revenue by Date of Hearing Date of pronouncement : None : Mr. Vivek Perampurna, CIT-DR : 09/09/2025 : 09/09/2025 ORDER PER OM PRAKASH KANT, AM This appeal by the Revenue is directed aga…

G.S.Express Pvt.Ltd, Lucknow vs. DCIT-CC-2, Lucknow

In the result, the appeal is held to be partly allowed

ITA 633/LKW/2024[2018-19]Status: DisposedITAT Lucknow28 Aug 2025AY 2018-19

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudharya.Y. 2018-19 G.S. Express Private Ltd., C-877 Vs. The D. Commissioner Of Income Mahanagar, Lucknow Tax, P.K. Complex, Ram Mohan Rai Marg, Lucknow Pan: Aaccg5655J (Appellant) (Respondent) Assessee By: Sh. Shubham Rastogi, C.A. Revenue By: Sh. Amit Kumar, Dr Date Of Hearing: 29.07.2025 Date Of Pronouncement: 28.08.2025 O R D E R Per Nikhil Choudhary, A.M.: This Is An Appeal Filed By The Assessee Against The Order Of The Ld. Cit(A)-3, Lucknow Under Section 250 Of The Income Tax Act, 1961, Dismissing The Appeal Of The Assessee Against The Orders Of The Ld. Ao, Imposing A Penalty Under Section 271B On 29.03.2022. The Grounds Of Appeal Are As Under: - “1-That The Ld. C.I.T. (A)-3, Lucknow Erred On Facts & In Law In Not Considering That The Show Cause Notice U/S 271B Of 1. T. Act Dated 31.12.2019, Did Not Specify That Whether The Penalty Is For Failure To Get Accounts Audited Or Failure To Furnish The Report & Thus Non Striking Of Irrelevant Clause Renders The Penalty Notice Invalid As Also The Consequential Penalty Order As Illegal & Liable To Be Quashed. Without Prejudice To Above 2-That The Ld. C.I.T. (A) Erred On Facts & In Law In Confirming Penalty Of Rs. 1,50,000/- U/S 2718 Of 1. T. Act, Without Appreciating That There Was A Reasonable Cause For Delay In Audit & Obtaining Report U/S 44Ab Of It Act As Due To Search & Seizure On 01.02.2018 The Entire Records Were Seized By Investigation Wing. 3-That The Ld. C.I.T. (A) Did Not Appreciate That Books Of Accounts & Related Records Were Seized By Investigation Wing & Only After Obtaining Copy Of Seized Documents

For Appellant: Sh. Shubham Rastogi, C.AFor Respondent: Sh. Amit Kumar, DR

Section 132Section 139Section 250Section 271Section 271BSection 44A

…IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW ‘A’ BENCH, LUCKNOW BEFORE SH. SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AND SH. NIKHIL CHOUDHARY, ACCOUNTANT MEMBER A.Y. 2018-19 G.S. Express Private Ltd., C-877 vs. The D. Commissioner of Income Mahanagar, Lucknow Tax, P.K. Complex, Ram Mohan Rai Marg, Lucknow PAN: AACCG5655J (Appellant) (Respondent) Assessee by: Sh. Shubham Rastogi, C.A. Revenue by: Sh. Amit Kumar, DR Date of hearing: 29.07.2025 Date of pronouncement: 28.08.2025 O R D E R PER NIKHIL CHOUDHARY, A.M.: This is an appeal filed by the assessee against the order of the ld. CIT(A)-3, Lucknow under section…

Jhuma Chatterjee, Kolkata vs. I.T.O., Ward - 1(3), Asansol

In the result, the appeal of the assessee is allowed

ITA 2500/KOL/2024[2014-2015]Status: DisposedITAT Kolkata26 Aug 2025AY 2014-2015

Bench: Shri Rajesh Kumar, Am & Shripradip Kumar Choubey, Jm Ito, Ward-1(3) Jhuma Chatterjee Aaykar Bhavan, Opposite Bf-151 Ground Floor, Sector-1, Ramakrishna School, Po Salt Lake, Kolkata-700064 Vs. Asansol, Pin-713305, West Bengal West Bengal (Appellant) (Respondent) Pan No. Ajepc3975K Assessee By : Shri Somnath Ghosh, Ar Revenue By : Shri Sandip Sarkar, Dr Date Of Hearing: 17.07.2025 Date Of Pronouncement: 26.08.2025 O R D E R Per Rajesh Kumar, Am:

For Appellant: Shri Somnath Ghosh, ARFor Respondent: Shri Sandip Sarkar, DR

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

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, AM AND SHRIPRADIP KUMAR CHOUBEY, JM ITO, Ward-1(3) Jhuma Chatterjee Aaykar Bhavan, Opposite BF-151 Ground Floor, Sector-1, Ramakrishna School, PO Salt Lake, Kolkata-700064 Vs. Asansol, PIN-713305, West Bengal West Bengal (Appellant) (Respondent) PAN NO. AJEPC3975K Assessee by : Shri Somnath Ghosh, AR Revenue by : Shri Sandip Sarkar, DR Date of hearing: 17.07.2025 Date of pronouncement: 26.08.2025 O R D E R Per Rajesh Kumar, AM: This is an appeal preferred by the assessee against the order of the National Faceless Appeal Centre, Del…

Gaurav Ajmera, Ratlam vs. DCIT(Central)-2, Indore

Accordingly, Ground No.2 raised by the Revenue is allowed

ITA 808/IND/2024[2017-2018]Status: DisposedITAT Indore25 Aug 2025AY 2017-2018

Bench: Shri B.M. Biyani & Shri Paresh M. Joshi

Section 115BSection 131Section 132(4)Section 132ASection 143(3)Section 234ASection 271ASection 274

…Gaurav Ajmera ITA No. 808/Ind/2024 – AY 2017-18 1 अपीलीय अधिकरण, इन्दौर न्यायपीठ, इन्दौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI B.M. BIYANI, ACCOUNTANT MEMBER, AND SHRI PARESH M. JOSHI, JUDICIAL MEMBER ITA No. 808/Ind/2024 Assessment Year: 2017-18 Gaurav Ajmera 38, Ram Mohalla, Ratlam (Appellant / Assessee) DCIT (Central)-2 Indore (Respondent /Revenue ) बनाम/ Vs. P.A. No. AGLPA8863C Assessee by | Shri Pawan Ved, AR Revenue by | Shri Ashish Porwal, Sr. DR Date of Hearing: 07.08.2025 Date of Pronouncement: 25.08.2025 आदेश/ORDER Per B.M. Biyani, A.M.: Feeling aggrieved by orde…

M/S Rajasthan State Industrial Development and Investment Corporation Ltd., Jaipur vs. DCIT, Circle-6, Jaipur

In the result, both the appeals of the assessee are allowed as indicated hereinabove

ITA 310/JPR/2025[2014-15]Status: DisposedITAT Jaipur06 Aug 2025AY 2014-15

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI GAGAN GOYAL (Accountant Member)

For Appellant: Shri P.C. Parwal, CAFor Respondent: Mrs. Anita Rinesh, JCIT-DR

Section 143(3)Section 14ASection 271(1)Section 271(1)(c)Section 274Section 80

…1 ITA NO.309 & 310/JPR/2025 RAJASTHAN STATE INDUSTRIAL DEVELOPMENT & INVESTMENT CORPORATION LTD VS DCIT, CIRCLE-6, JAIPUR आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa a Jh xxu Xkks;y ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI GAGAN GOYAL, AM vk;dj vihy la-@ITA. No.309 & 310/JPR/2025 fu/kZkj.k o"kZ@Assessment Years : 2013-14 & 2014-15 Rajasthan State Industrial Development & cuke The DCIT Vs. Investment Corporation Ltd. Circle-6 Tilak Marg, Udyog Bhawan, C-Scheme Jaipur Jaipur- 302005 (Raj) LFkk;h ys[kk…

M/S Rajasthan State Industrial Development & Investment Corporation Ltd., Jaipur vs. DCIT, Circle-6, Jaipur

In the result, both the appeals of the assessee are allowed as indicated

ITA 309/JPR/2025[2013-14]Status: DisposedITAT Jaipur06 Aug 2025AY 2013-14

For Appellant: Shri P.C. Parwal, CAFor Respondent: Mrs. Anita Rinesh, JCIT-DR

Section 143(3)Section 14ASection 271(1)Section 271(1)(c)Section 274Section 80

…1 ITA NO.309 & 310/JPR/2025 RAJASTHAN STATE INDUSTRIAL DEVELOPMENT & INVESTMENT CORPORATION LTD VS DCIT, CIRCLE-6, JAIPUR आयकर अपीलीय अधिकरण, जयपुर न्यायपीठ, जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR डा० एस. सीतालक्ष्मी, न्यायिक सदस्य एवं श्री गगन गोयल लेखा सदस्य के समक्ष BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI GAGAN GOYAL, AM आयकर अपील सं. / ITA. No.309 & 310/JPR/2025 निर्धारण वर्ष / Assessment Years : 2013-14 & 2014-15 | Rajasthan State Industrial Development & | बनाम | The DCIT | Investment Corporation Ltd. | Tilak Marg, Udyog Bhawan, C-Scheme | Jaipur- 302005 (Raj) | Vs. | Circ…

Thekkinian Paulose Varkey, Thrissur vs. ACIT, Circle 2(1), Thrissur

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

ITA 959/COCH/2024[2015-16]Status: DisposedITAT Cochin31 Jul 2025AY 2015-16

Bench: SHRI INTURI RAMA RAO (Accountant Member), SHRI SONJOY SARMA (Judicial Member)

For Appellant: Ms. Niveditha K. Kammath, AdvocateFor Respondent: Smt. Leena Lal, Sr. D.R

Section 143(3)Section 271(1)(c)Section 274Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH BEFORE SHRI INTURI RAMA RAO, AM AND SHRI SONJOY SARMA, JM Assessment Year: 2015-16 Thekkinian Poulose Varkey .......... Appellant Thekkinian (H), Koratty South P.O., Thrissur 68030 [PAN: AEDPV4959E] vs. ACIT, Circle - 2(1), Thrissur .......... Respondent Assessee by: Ms. Niveditha K. Kammath, Advocate Revenue by: Smt. Leena Lal, Sr. D.R. Date of Hearing: 09.06.2025 Date of Pronouncement: 31.07.2025 O R D E R Per: Inturi Rama Rao, AM This appeal filed by the assessee is directed against the order of the National Faceless Appeal Centre, Delhi [CIT(A)] dated 26.09…

Oriental Relays LLP (Successor to Oriental Relays Pvt. Ltd.), Kolkata vs. A.C.I.T., Circle - 8(2), Kolkata

In the result, the appeal of the assessee is allowed

ITA 1574/KOL/2024[2016-2017]Status: DisposedITAT Kolkata29 Jul 2025AY 2016-2017

Bench: Shri Rajesh Kumar, Am & Shri Pradip Kumar Choubey, Jm Oriental Relays Llp Pan No. Aahfo5108L Acit, Circle 8(2), (Successor To Oriental Relays Aaykar Bhavan, P7, Pvt. Ltd Pan No. Aaaco3456H) Chowringhee Square, Vs. 2Nd Floor, S.B. Tower, 37 Kolkata-700069, West Bengal Shakespeare Sarani, Kolkata-700017, West Bengal (Respondent) (Appellant)

For Appellant: Shri Shreya Loyalka, ARFor Respondent: Shri Manoj Kumar Pati, DR

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

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, AM AND SHRI PRADIP KUMAR CHOUBEY, JM Oriental Relays LLP PAN No. AAHFO5108L ACIT, Circle 8(2), (Successor to Oriental Relays Aaykar Bhavan, P7, Pvt. ltd PAN No. AAACO3456H) Chowringhee Square, Vs. 2nd Floor, S.B. Tower, 37 Kolkata-700069, West Bengal Shakespeare Sarani, Kolkata-700017, West Bengal (Respondent) (Appellant) Assessee by : Shri Shreya Loyalka, AR Revenue by : Shri Manoj Kumar Pati, DR Date of hearing: 17.07.2025 Date of pronouncement: 29.07.2025 O R D E R Per Rajesh Kumar, AM: This is an appeal preferred by the asse…

Rakesh Kumar Jain, Jaipur vs. DCIT, Circle-2, Jaipur

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

ITA 212/JPR/2025[2014-15]Status: DisposedITAT Jaipur23 Jul 2025AY 2014-15

Bench: Or At The Time Of Hearing Of The Appeal & / Or Modify Any Of The Above Grounds.

For Appellant: Shri C.L. Yadav, CA and Shri Vikas Yadav AdvocateFor Respondent: Shri Gautam Singh Choudhary

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

…d Meadows (2016 73 Taxmann.com 241) which was agitated by the revenue before Hon’ble Supreme Court. However, Special Leave Petition, against the same, was dismissed by the 21 RAKESH KUMAR JAIN VS DCIT, CIRCLE-2, JAIPUR Hon’ble Court on 05/08/2016 reported at 73 Taxmann.com 248. This decision of Hon’ble Karnataka High Court rendered in Manjunatha Cotton &Ginning Factory has subsequently been followed extensively in catena of judicial pronouncements rendered by various Hon’ble High Courts as well as different benches of Tribunal. Following the same decision, Hon’ble Karnataka High Court, in its later decision titl…

M/S Kumaon Mandal Vikash Nigam Ltd., Nanital vs. ACIT, Circle-3, Nanital

In the result, the appeal of the assesse is allowed

ITA 44/DDN/2025[2013-14]Status: DisposedITAT Dehradun09 Jul 2025AY 2013-14

Bench: SHRI YOGESH KUMAR U.S. (Judicial Member), SHRI MANISH AGARWAL (Accountant Member)

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

…IN THE INCOME TAX APPELLATE TRIBUNAL DEHRADUN BENCH: DEHRADUN BEFORE SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER M/s Kumaon Mandal ACIT, Vikash Nigam Ltd., Circle-3, 01, Oak Park Campus, Vs. Nanital. Mallital, Nanital-263001. PAN-AABCK4290L (Appellant) (Respondent) Assessee by Shri Pavan Kumar Nath, Adv. Department by Shri Amar Pal Singh, Sr. DR Date of Hearing 07/07/2025 Date of Pronouncement 09/07/2025 O R D E R PER MANISH AGARWAL, AM: This appeal is filed by the Assessee against the order of Learned Commissioner of Income Tax (Appeals), National Faceless Appeal Cent…