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 367,164 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

Shri Harish Kumar Vaswani, Jaipur vs. Deputy Commissioner of Income Tax, Circle-2, Jaipur

In the result, the appeal of the assessee is dismissed

ITA 1040/JPR/2018[2014-15]Status: DisposedITAT Jaipur05 Dec 2018AY 2014-15

For Appellant: Shri P. C. Parwal (C.A.)For Respondent: Shri P.P.Meena (JCIT) a

Section 143(3)Section 271(1)(c)Section 274Section 54

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Jh fot; iky jko] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE: SHRI VIJAY PAL RAO, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA. No. 1040/JP/2018 fu/kZkj.k o"kZ@Assessment Year : 2014-15 cuke Shri Harish Kumar Vaswani The DCIT, 31, Dhula House Road, Vs. Circle-2, Babu Bazar, Jaipur. Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AATPK 6505 D izR;FkhZ@Respondent vihykFkhZ@Appellant fu/kZkfjrh dh vksj ls@ Assessee by : Shri P. C. Parwal (C.A.) jktLo dh vksj ls@ Revenue by : Shri P.P.…

Sri Saurabh Tiwary, Jamshedpur vs. ACIT Cir-3, Jamshedpur

In the result, appeal of the assessee is allowed

ITA 284/RAN/2017[13-14]Status: DisposedITAT Ranchi28 Nov 2018

Bench: S/Shri N.S Saini & Pavan Kumar Gadale

For Appellant: Shri Devasis Sanigrahi, CAFor Respondent: Shri A.K.Mohanty, JCIT

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

…IN THE INCOME TAX APPELLATE TRIBUNAL, RANCHI BENCH, RANCHI BEFORE S/SHRI N.S SAINI, ACCOUNTANT MEMBER AND PAVAN KUMAR GADALE, JUDICIAL MEMBER ITA No.284 /Ran/2016 Assessment Year: 2013-14 Sri Saurabh Tiwary, Vs. ACIT, Circle-3, Jamshedpur Bunglow No.9999/287, Vijaya Garden, 5th Phase, Baridih, Jamshedpur PAN/GIR No.AGFPT 6115 J (Appellant) .. ( Respondent) Assessee by : Shri Devasis Sanigrahi, CA Revenue by : Shri A.K.Mohanty, JCIT Date of Hearing : 27/11/ 2018 Date of Pronouncement : 28/11/ 2018 O R D E R Per N.S.Saini, AM This is an appeal filed by the assessee against the order of the CIT(A)-Jamshedpu…

Shri Hasmukh Keshavlal Kesaria-HUF, Rajkot-Gujarat vs. The Income Tax Officer, WD-2(1), Rajkot-Gujarat

In the result, the appeal of the assessee stands allowed

ITA 752/RJT/2014[1997-98]Status: DisposedITAT Rajkot28 Nov 2018AY 1997-98

Bench: C .M. Garg & O. P. Meena

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

…Hasmukh Keshavlal Kesaria/I.T.A.No. 752/RJT/2014/A.Y. 97-98 Page 1 of 6 INCOM TAX APPELLATE TRIBUNAL-RAJKOT-BENCH-RAJKOT BEFORE C .M. GARG, JUDICIAL MEMBER AND O. P. MEENA, ACCOUNTANT MEMBER I.T.A No. 752/RJT/2014 Assessment Year: 1997-98 Appellant V. Respondent Hasmukh Keshavlal Kesaria, Income Tax Officer, HUF C/o D R Adhia , Om Shri Ward- 2(1) Rajkot Padmalaya Beside Trikamji 16, Jagnath Plot Dr. Yagnik Road Rajkot PAN:AABHK6682H Assessee by Written submissions Revenue by Shri Praveen Verma, Sr. D.R. Date of hearing 27.11.2018 Date of pronouncement 28.11.2018 ORDER PER O. P. MEENA, AM 1. This appeal filed b…

Shri Niranjan Kumar Agarwal, Dhanbad vs. ITO WD-2(1), Dhanbad

In the result, appeal of the assessee is allowed

ITA 329/RAN/2016[2004-05]Status: DisposedITAT Ranchi16 Nov 2018AY 2004-05

Bench: Shri N.S Saini

For Appellant: Shri Devesh Poddar, AdvFor Respondent: Shri A.K.Mohanty, JCIT

Section 139(1)Section 142(1)Section 22Section 22(4)Section 271Section 271(1)(c)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL, RANCHI ‘SMC’ BENCH, RANCHI BEFORE SHRI N.S SAINI, ACCOUNTANT MEMBER ITA No.329 /Ran/2016 Assessment Year: 2004-05 Shri Niranjan Kr Agarwal, Vs. ITO, Ward –II (1), Dhanbad M/s. Allied Carriers, Chirkunda, Dhanbad. PAN/GIR No.ACHPA 0443 Q (Appellant) .. ( Respondent) Assessee by : Shri Devesh Poddar, Adv Revenue by : Shri A.K.Mohanty, JCIT Date of Hearing : 22/11/ 2018 Date of Pronouncement : 22 /11/ 2018 O R D E R This is an appeal filed by the assessee against the order of the CIT(A), Dhanbad dated 28.9.2016 for the assessment year 2004-05. 2. The sole issue involv…

Shyam Sunder Sharma, Hyderabad vs. Asst.Commissioner of Income Tax, Central Circle-2, Hyderabad

In the result, appeal of the assessee is allowed

ITA 1580/HYD/2017[2004-05]Status: DisposedITAT Hyderabad09 Nov 2018AY 2004-05

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahmanassessment Year: 2004-05 Shyamsunder Sharma, Vs. Asst. Commissioner Of Hyderabad. Income-Tax, Central Circle – 2, Pan – Agqps2391 J Hyderabad. Appellant Respondent Assessee By: Shri S. Rama Rao Revenue By: Shri R.S. Arvindakshan Date Of Hearing: 01/11/2018 Date Of Pronouncement: 09/11/2018 O R D E R Per S. Rifaur Rahman, Am:

For Appellant: Shri S. Rama RaoFor Respondent: Shri R.S. Arvindakshan

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

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH ‘A', HYDERABAD BEFORE SMT. P. MADHAVI DEVI, JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER Assessment Year: 2004-05 Shyamsunder Sharma, vs. Asst. Commissioner of Hyderabad. Income-tax, Central Circle – 2, PAN – AGQPS2391 J Hyderabad. Appellant Respondent Assessee by: Shri S. Rama Rao Revenue by: Shri R.S. Arvindakshan Date of hearing: 01/11/2018 Date of pronouncement: 09/11/2018 O R D E R PER S. RIFAUR RAHMAN, AM: This appeal is filed by the assessee against order of CIT(A) - 9, Hyderabad, dated 29th May, 2017 for AY 2004-05. 2. Brief facts of t…

Tulip Granites Private Ltd., Hyd, Hyderabad vs. DCIT, Circle-2(3) Hyderabad, Hyderabad

In the result, appeal of the assessee is allowed

ITA 600/HYD/2015[2008-09]Status: DisposedITAT Hyderabad09 Nov 2018AY 2008-09

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahmanassessment Year: 2008-09 Tulip Granites Pvt. Ltd., Vs. Dy. Commissioner Of Hyderabad. Income-Tax, Circle – 2(3), Hyderabad. Pan – Aabct 7314E Appellant Respondent Assessee By: Shri S. Rama Rao Revenue By: Shri Sunku Srinivasulu Date Of Hearing: 10/10/2018 Date Of Pronouncement: 09/11/2018 O R D E R Per S. Rifaur Rahman, Am:

For Appellant: Shri S. Rama RaoFor Respondent: Shri Sunku Srinivasulu

Section 10BSection 10B(3)Section 143(3)Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH ‘B', HYDERABAD BEFORE SMT. P. MADHAVI DEVI, JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER Assessment Year: 2008-09 Tulip Granites Pvt. Ltd., vs. Dy. Commissioner of Hyderabad. Income-tax, Circle – 2(3), Hyderabad. PAN – AABCT 7314E Appellant Respondent Assessee by: Shri S. Rama Rao Revenue by: Shri Sunku Srinivasulu Date of hearing: 10/10/2018 Date of pronouncement: 09/11/2018 O R D E R PER S. RIFAUR RAHMAN, AM: This appeal is filed by the assessee against order of CIT(A) - 2, Hyderabad, dated 19th February, 2015 for AY 2008-09. 2. Brief facts…

Shri Anil Tyagi, Ghaziabad vs. ITO, Ghaziabad

In the result the appeal of the assessee is allowed

ITA 2065/DEL/2016[2011-12]Status: DisposedITAT Delhi02 Nov 2018AY 2011-12

Bench: Shri Bhavnesh Saini & Shri Prashant Maharishishri Anil Tyagi, Vs. Ito, 97/Sa, Village Dundahera, Ward-1(1), Nh-24, Ghaziabad (Up), Ghaziabad Pan: Acqpt1968G (Appellant) (Respondent)

For Appellant: Shri Anoop Sharma, AdvFor Respondent: Smt Ashima Neb, Sr. DR

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

…penalty for concealment of income. He therefore, stated that the issue is squarely covered in favour of the assessee by the order of the Hon'ble Karnataka High Court in CIT Vs. Manjunatha Cotton and Ginning 359 ITR 565 as well as CIT Vs. SSA’s Emerald Meadows 73 Taxmann.com 248. 6. The ld DR vehemently submitted that the issue is squarely covered in favour of the revenue by the decision of the Sundaram Finance Ltd Vs. ACIT 403 ITR 407 (Mad) where the decisions cited by the assessee are considered. Even on the merits, the ld AR submitted that there is no concealment of particulars but difference of opinion only. H…

Smt. Shipra Jain, Jaipur vs. Assistant Commissioner of Income Tax, Central Circle-1, Jaipur

In the result, the penalty so levied u/s 271(1)(c) is hereby deleted and appeals are allowed

ITA 922/JPR/2018[2009-10]Status: DisposedITAT Jaipur31 Oct 2018AY 2009-10

For Appellant: Shri P. C. Parwal (CA)For Respondent: Shri J. C. Kulhari (JCIT)

Section 132Section 132(4)Section 153ASection 271(1)(c)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, JAIPUR Jh fot; ikWy jko] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE: SHRI VIJAY PAL RAO, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA. No. 922/JP/2018 fu/kZkj.k o"kZ@Assessment Years : 2009-10 cuke Smt. Shipra Jain ACIT Vs. B-522, Malviya Nagar, Central Circle-1 Jaipur Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AEHPJ1594F vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA. No. 920/JP/2018 fu/kZkj.k o"kZ@Assessment Years : 2009-10 cuke Sh. Sapan Jain ACIT Vs. B-522, Malviya Nagar…

Solidity Developers P.Ltd, Mumbai vs. DCIT 11(2)(2), Mumbai

The appeal of the assessee is partly allowed in terms of our aforesaid observations

ITA 1772/MUM/2017[2012-13]Status: DisposedITAT Mumbai31 Oct 2018AY 2012-13

Bench: Shri G.S.Pannu & Shri Ravish Soodsolidity Developers Private Dy. Commissioner Of Income Ltd., Maratha Mandir Marg, Tax -11(2)(2), Babasaheb Gawde Chowk, Vs. Mumbai. Mumbai Central, Mumbai-400008 Pan – Aaocs0518G (Appellant) (Respondent)

For Appellant: Shri Kamal Matalia, A.RFor Respondent: Shri Abdul Hakeem M., D.R

Section 143(1)Section 143(2)Section 271(1)(c)Section 40Section 43B

…P a g e | 1 ITA No. 1772/Mum/2017 A.Y 2012-13 Solidity Developers Private Ltd. Vs. Dy. Commissioner of Income Tax-11(2)(2) IN THE INCOME TAX APPELLATE TRIBUNAL "J" Bench, Mumbai Before Shri G.S.Pannu, Vice President and Shri Ravish Sood, Judicial Member Solidity Developers Private Dy. Commissioner of Income Ltd., Maratha Mandir Marg, Tax -11(2)(2), Babasaheb Gawde Chowk, Vs. Mumbai. Mumbai Central, Mumbai-400008 PAN – AAOCS0518G (Appellant) (Respondent) Appellant by: Shri Kamal Matalia, A.R Respondent by: Shri Abdul Hakeem M., D.R Date of Hearing: 29.08.2018 Date of Pronouncement: 31.10.2018 O R D E R Per Rav…

Ykm Holdings Pvt. Ltd., Gurgaon vs. ITO, New Delhi

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

ITA 2174/DEL/2016[2009-10]Status: DisposedITAT Delhi12 Oct 2018AY 2009-10

Bench: Shri R. K. Panda & Ms Suchitra Kamble

Section 143(3)Section 271Section 271(1)(c)Section 274Section 36Section 36(2)

…1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘D’ NEW DELHI BEFORE SHRI R. K. PANDA, ACCOUNTANT MEMBER AND MS SUCHITRA KAMBLE, JUDICIAL MEMBER I.T.A .No. 2174/DEL/2016 (A.Y 2009-10) YKM Holdings Pvt. Ltd. Vs ITO Signature Tower-A, Ward-18(4) 14th Floor, South City New Delhi Gurgaon AAACY0460B (APPELLANT) (RESPONDENT) Appellant by Sh. A. T. Panda, Adv Respondent by Smt. Naina Soin Kapil, SR. DR Date of Hearing 10.10.2018 Date of Pronouncement 12.10.2018 ORDER PER SUCHITRA KAMBLE, JM The present appeal has been filed by the assessee against the order dated 25/02/2016 passed by CIT(A)-9, New Delhi…

Joint Commissioner of Income Tax, (OSD), Central Circle-2, Visakhapatnam vs. Surya Mangapathi Raju Penmetsa, Visakhapatnam

In the result, appeal filed by the Revenue as well as cross objection filed by the assessee is dismissed

ITA 275/VIZ/2018[2013-14]Status: DisposedITAT Visakhapatnam05 Oct 2018AY 2013-14

Bench: Shri V. Durga Rao, Hon’Ble & Shri D.S. Sunder Singh, Hon’Blejcit, Central Circle-2, Vs. Surya Mangapathi Raju Visakhapatnam. Penmetsa, D.No. 11-9-6/2, Flat No. 90, Dasapalla Hills, Visakhapatnam. Pan No. Ahapp 1548 F (Appellant) (Respondent)

For Appellant: Shri G.V.N. Hari – AdvocateFor Respondent: Shri P.S. Murthy – Sr.DR

Section 144Section 147Section 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 JCIT, Central Circle-2, vs. Surya Mangapathi Raju Visakhapatnam. Penmetsa, D.No. 11-9-6/2, Flat No. 90, Dasapalla Hills, Visakhapatnam. PAN No. AHAPP 1548 F (Appellant) (Respondent) C.O.No. 51/VIZ/2018 (Arising out of ITA No. 275/VIZ/2018) (Asst. Year : 2013-14) Surya Mangapathi Raju vs. JCIT, Central Circle-2, Penmetsa, D.No. 11-9-6/2, Visakhapatnam. Flat No. 90, Dasapalla Hills, Visakhapatnam. PAN No. AHAPP 1548 F (Appellant) (Respondent)…

Shri Sanjay Mittra, New Delhi vs. DCIT, New Delhi

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

ITA 5206/DEL/2016[2009-10]Status: DisposedITAT Delhi01 Oct 2018AY 2009-10

Bench: Shri R. K. Panda & Ms. Suchitra Kambleassessment Year : 2009-10 Sanjay Mittra, Dcit, Central Circle- 26, G-25, Green Park, New Delhi. Vs. New Delhi.

For Appellant: Shri Ashok Kumar Jain, CAFor Respondent: Shri S. S. Rana, CIT-DR

Section 132Section 153ASection 271(1)(c)Section 271ASection 274

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”, NEW DELHI BEFORE SHRI R. K. PANDA, ACCOUNTANT MEMBER AND MS. SUCHITRA KAMBLE, JUDICIAL MEMBER Assessment Year : 2009-10 Sanjay Mittra, DCIT, Central Circle- 26, G-25, Green Park, New Delhi. Vs. New Delhi. PAN : AAGPM2907G (Appellant) (Respondent) Assessee by : Shri Ashok Kumar Jain, CA Department by : Shri S. S. Rana, CIT-DR Date of hearing : 10-09-2018 Date of pronouncement : 01-10-2018 O R D E R PER R. K. PANDA, AM : This appeal filed by the assessee is directed against the order dated 03.08.2016 of the CIT(A)- 29, New Delhi relating to assessment yea…

Anand Vora, Mumbai vs. DCIT - 26(2), Mumbai

In the result, the appeal of the assessee is allowed

ITA 878/MUM/2017[2011-12]Status: DisposedITAT Mumbai12 Sept 2018AY 2011-12

Bench: Shri C.N. Prasad & Shri Rajesh Kumarassessment Year: 2011-12

For Appellant: Shri Dharmesh Shah, A.R. &For Respondent: Shri Anoop Hiwase, D.R

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

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “A”, MUMBAI BEFORE SHRI C.N. PRASAD, JUDICIAL MEMBER AND SHRI RAJESH KUMAR, ACCOUNTANT MEMBER Assessment Year: 2011-12 Shri Anand Vora, DCIT-26(2), Ground Floor, Mumbai Laxmi Bhavan, Vs. 9th Road, Khar Road (W), Mumbai – 400 049 PAN: ADEPV 8168K (Appellant) (Respondent) Present for: Assessee by : Shri Dharmesh Shah, A.R. & Shri Dhaval Shah, A.R. Revenue by : Shri Anoop Hiwase, D.R. Date of Hearing : 21.08.2018 Date of Pronouncement : 12.09.2018 O R D E R Per Rajesh Kumar, Accountant Member: The present appeal has been preferred by the assessee against th…

M/S. Ranutrol Industries Ltd., New Delhi vs. ITO, New Delhi

In the result, the appeal in ITA No

ITA 6125/DEL/2013[2002-03]Status: DisposedITAT Delhi11 Sept 2018AY 2002-03

Bench: : Shri Bhavnesh Saini & Shri L.P. Sahu

Section 143(3)Section 147Section 148Section 149Section 271(1)(c)Section 68

…In the Income-Tax Appellate Tribunal, Delhi Bench ‘F’, New Delhi Before : Shri Bhavnesh Saini, Judicial Member And Shri L.P. Sahu, Accountant Member ITA No. 2332 /Del/2011 & 6125/Del/2013 Assessment Year: 2002-03 Ranutrol Industries Ltd., vs. Income-tax Officer, 414, New Delhi House, 27, Ward 15(2), New Delhi Barakhamba Road, New Delhi PAN- AAACR1597C (Appellant) (Respondent) Appellant by Sh. Salil Aggarwal, Shailesh Gupta, Advocates Respondent by Sh. Surender Pal, Sr. DR Date of Hearing 06.09.2018 Date of Pronouncement 11.09.2018 ORDER Per L.P. Sahu, A.M.: ITA No. 2332/Del/2011 pertains to addition made…

Ranutrol Industries Ltd., New Delhi vs. ITO, New Delhi

In the result, the appeal in ITA No

ITA 2332/DEL/2011[2002-03]Status: DisposedITAT Delhi11 Sept 2018AY 2002-03

Bench: : Shri Bhavnesh Saini & Shri L.P. Sahu

Section 143(3)Section 147Section 148Section 149Section 271(1)(c)Section 68

ITO, Ward - 13(1), Kolkata vs. M/S. Ambey Retailers Pvt. Ltd., Kolkata

Appeal is dismissed

ITA 2104/KOL/2017[2012-13]Status: DisposedITAT Kolkata05 Sept 2018AY 2012-13

Bench: Shri S.S.Godara & Dr. A.L. Sainiassessment Year :2012-13 Income Tax Officer V/S. M/S Ambey Retailers Pvt. Ward-13(1), 9Th Ltd. 29B, Rabidra Sarani, 3Rd Floor, Kolkata-73 Floor, 110, Shanti Pally, Aayakar [Pan No.Aahca 8700 F] Bhawan (Poorva), Kolkata-107 .. अपीलाथ" /Appellant ""यथ"/Respondent Shri R. Chowdhury, Addl. Cit-Dr अपीलाथ" क" ओर से/By Appellant None ""यथ" क" ओर से/By Respondent 13-08-2018 सुनवाई क" तार"ख/Date Of Hearing 05-09-2018 घोषणा क" तार"ख/Date Of Pronouncement आदेश /O R D E R Per S.S.Godara:- This Revenue’S Appeal For Assessment Year 2012-13 Challenges Correctness Of Commissioner Of Income Tax (Appeals)-5, Kolkata’S Order Dated 03.07.2017, Passed In Case No.472/Cit(A)-5/W-15(1)/15-16, Reversing The Assessing Officer’S Action Deleting Imposing Penalty Of ₹50,21,837/- Involving Proceedings U/S. 271(1)(C) Of The Income Tax Act, 1961; In Short ‘The Act’. 2. We Have Heard Learned Departmental Representative Arguing In Favour The Above Impugned Penalty. Case File Perused. It Emerges First Of All That Cit(A)’S Detailed Discussion On The Issue Reads As Under:- “1. By Way Of Additional Ground The Objection Raised Is That The Ao Failed To Strike Off The Irrelevant Portion In The Notice Initiating Penalty U/S 271(1)(C)/ Section 274. Relying On The Decision Of Manjunatha Cotton & Ginning Factory & Others [2013] 359 Itr

Section 142Section 142(1)Section 271Section 271(1)(c)Section 274

…आयकर अपील"य अधीकरण, "यायपीठ – “D” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “D” KOLKATA Before Shri S.S.Godara, Judicial Member and Dr. A.L. Saini, Accountant Member Assessment Year :2012-13 Income Tax Officer V/s. M/s Ambey Retailers Pvt. Ward-13(1), 9th Ltd. 29B, Rabidra Sarani, 3rd Floor, Kolkata-73 Floor, 110, Shanti Pally, Aayakar [PAN No.AAHCA 8700 F] Bhawan (Poorva), Kolkata-107 .. अपीलाथ" /Appellant ""यथ"/Respondent Shri R. Chowdhury, Addl. CIT-DR अपीलाथ" क" ओर से/By Appellant None ""यथ" क" ओर से/By Respondent 13-08-2018 सुनवाई क" तार"ख/Date of Hearing 05-09-2018 घोषणा क" तार"ख/Date of…

M/S.Robust Transportation Private Limited, Mumbai vs. DCIT-3(3)(1), Mumbai

In the result, this appeal by the assessee stands allowed

ITA 3195/MUM/2018[2014-15]Status: DisposedITAT Mumbai23 Aug 2018AY 2014-15

Bench: Shri Shamim Yahya, Am & Shri Saktijit Dey, Jm

For Appellant: Shri Ashwani KumarFor Respondent: Shri R. P. Meena

Section 14ASection 250(6)Section 271(1)(c)Section 36(1)(iii)

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI SHAMIM YAHYA, AM AND SHRI SAKTIJIT DEY, JM I.T.A. No. 3195/Mum/2018 (Assessment Year: 2014-15) M/s. Robust Transportation Private DCIT-3(3)(1), Limited Mumbai Vs. 608, Regent Chambers, Nariman Point, Mumbai-400 021 PAN/GIR No. AAECR 0046 G (Appellant) (Respondent) : Appellant by : Shri Ashwani Kumar Respondent by : Shri R. P. Meena : 20.06.2018 Date of Hearing : 23.08.2018 Date of Pronouncement O R D E R Per Shamim Yahya, A. M.: This appeal by the assessee is directed against the order of the Commissioner of Income Tax (Appeals)-8, Mumbai (‘CI…

Shri Shankar Singh Sherawat, Jaipur vs. Income Tax Officer, Jaipur

In the result, appeal of the assessee is allowed

ITA 230/JPR/2018[2012-13]Status: DisposedITAT Jaipur14 Aug 2018AY 2012-13

For Appellant: Shri P.C. Parwal (CA)For Respondent: Shri Anup Singh (JCIT)

Section 271Section 271(1)(c)Section 274Section 80C

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, JAIPUR Jh fot; iky jko] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE: SHRI VIJAY PAL RAO, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA No. 230/JP/2018 fu/kZkj.k o"kZ@Assessment Year :2012-13 cuke Shankar Singh Sherawat, Income Tax Officer Vs. Village- Sukhiya, Ward No. 2, Near Ward-7(2), Adarsh Public School, Tehsil- Sanganer, Jaipur. Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: BUEPS 3763 H vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri P.C. Parwal (CA)…

Zaki Ahmed Farooqui, Jaipur vs. DCIT, Jaipur

In the result, appeals of the assessee are partly allowed

ITA 849/JPR/2016[2007-08]Status: DisposedITAT Jaipur14 Aug 2018AY 2007-08

Bench: Or At The Time Of Hearing.

For Appellant: Shri S.L. Poddar (Advocate)For Respondent: Shri J.C. Kulhari (JCIT)

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

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, JAIPUR Jh fot; iky jkWo] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE: SHRI VIJAY PAL RAO, JM AND SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA Nos. 848 & 849/JP/2016 fu/kZkj.k o"kZ@Assessment Years : 2005-06 & 07-08. cuke Shri Zakki Ahmed Farooqui, The DCIT, Vs. D-55, Ram Nagar, Shastri Nagar, Circle-4, Jaipur. Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN No. ADNPA 4418 Q vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri S.L. Poddar (Advocate) jktLo dh vksj ls@ Revenue b…

Pusarla Subhash, Visakhapatnam vs. Income Tax Officer, Ward-1(4), Visakhapatnam

In the result, appeal filed by the assessee is allowed

ITA 167/VIZ/2018[2013-14]Status: DisposedITAT Visakhapatnam10 Aug 2018AY 2013-14

Bench: Shri V. Durga Rao, Hon’Ble & Shri D.S. Sunder Singh, Hon’Blepusarla Subhash, Vs. Ito, Ward-1(4), D.No. 15-13-6, Maharanipeta, Visakhapatnam. Krishna Nagar, Visakhapatnam. Pan No. Aigpp 2446 K (Appellant) (Respondent)

For Appellant: Shri G.V.N. Hari – AdvocateFor Respondent: Shri K.C. Das – 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 Pusarla Subhash, vs. ITO, Ward-1(4), D.No. 15-13-6, Maharanipeta, Visakhapatnam. Krishna Nagar, Visakhapatnam. PAN No. AIGPP 2446 K (Appellant) (Respondent) Assessee by : Shri G.V.N. Hari – Advocate. Department By : Shri K.C. Das – Sr.DR Date of hearing : 07/08/2018. Date of pronouncement : 10/08/2018. 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 (Appeal…