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 367,154 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

Karl Pestonji Kerawalla, Mumbai vs. ITO 11(2)(4), Mumbai

In the result, appeal of the assessee is allowed

ITA 7152/MUM/2013[2009-10]Status: DisposedITAT Mumbai10 Aug 2018AY 2009-10

Bench: Shri C.N. Prasad, Hon'Ble & Shri N.K. Pradhan, Hon'Blekarl Pestonji Kerawalla V. I.T.O. – 11(2)(4) Kerawalla Chamber (4Th Floor) Aayakar Bhavan, 25, P.J. Ramchandani Marg., M.K. Road, Colaba, Mumbai – 400 039 Mumbai-400 020

For Appellant: Shri Satish ModyFor Respondent: Shri Abiram Kartikeyan

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

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “H”, MUMBAI BEFORE SHRI C.N. PRASAD, HON'BLE JUDICIAL MEMBER AND SHRI N.K. PRADHAN, HON'BLE ACCOUNTANT MEMBER Karl Pestonji Kerawalla v. I.T.O. – 11(2)(4) Kerawalla Chamber (4th Floor) Aayakar Bhavan, 25, P.J. Ramchandani Marg., M.K. Road, Colaba, Mumbai – 400 039 Mumbai-400 020 PAN: AJQPK 9976 J (Appellant) (Respondent) Assessee by : Shri Satish Mody Department by : Shri Abiram Kartikeyan Date of Hearing : 01.08.2018 Date of Pronouncement : 10.08.2018 O R D E R PER C.N. PRASAD (JM) 1. This appeal is filed by the assessee against the order of the Learned Commi…

Anisha Khanna, Meerut vs. ITO, Ward- 1(1), Meerut

In the result, appeal of the assessee is allowed

ITA 514/DEL/2018[2014-15]Status: DisposedITAT Delhi10 Aug 2018AY 2014-15

Bench: Shri Bhavnesh Saini & Shri Prashant Maharishi

For Appellant: Sh. Rajkumar, CAFor Respondent: Sh. Vijay Kumar Jiwani, Sr. DR

Section 10(38)Section 271(1)(c)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH: ‘C/SMC’, NEW DELHI) BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER & SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER ITA No:- 514/Del/2018 (Assessment Year: 2014-15) Ms. Anisha Khanna, ITO, 65-A, Saket, Vs. Ward 1(1), Meerut. Meerut. PAN No.-BFXPK9302N APPELLANT RESPONDENT ITA No:- 513/Del/2018 (Assessment Year: 2014-15) Smt. Anuradha Khanna, ITO, 65-A, Saket, Vs. Ward 1(1), Meerut. Meerut. PAN No.-AEZPK2688E APPELLANT RESPONDENT Assessee by : Sh. Rajkumar, CA Sh. P.S. kashyep, CA Sh. Sumit Goel, CA Revenue by : Sh. Vijay Kumar Jiwani, Sr. DR Date of Hearing :…

Anuradha Khanna, Meerut vs. ITO, Ward- 1(1), Meerut

In the result, appeal of the assessee is allowed

ITA 513/DEL/2018[2014-15]Status: DisposedITAT Delhi10 Aug 2018AY 2014-15

Bench: Shri Bhavnesh Saini & Shri Prashant Maharishi

For Appellant: Sh. Rajkumar, CAFor Respondent: Sh. Vijay Kumar Jiwani, Sr. DR

Section 10(38)Section 271(1)(c)Section 68

Shri Kailash Chand Jat, Jaipur vs. Income Tax Officer, Jaipur

In the result, appeal of the assessee is allowed

ITA 229/JPR/2018[2012-13]Status: DisposedITAT Jaipur09 Aug 2018AY 2012-13

For Appellant: Shri P.C. Parwal (CA)For Respondent: Shri Rajendra Jha (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. 229/JP/2018 fu/kZkj.k o"kZ@Assessment Year :2012-13 cuke Kailash Chand Jat, 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.: AJVPJ 0804 J vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri P.C. Parwal (CA) jktLo…

Sh. Anil Talwar, Chandigarh vs. DCIT, CC-II, Chandigarh

In the result, the appeals of the assessee are allowed

ITA 357/CHANDI/2018[2005-06]Status: DisposedITAT Chandigarh07 Aug 2018AY 2005-06

Bench: Ms. Diva Singh & Dr. B.R.R.Kumar

For Appellant: Shri Ved JainFor Respondent: Shri Manoj Kumar, Sr.DR

Section 153ASection 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCHES ‘A’, CHANDIGARH BEFORE MS. DIVA SINGH, JUDICIAL MEMBER AND Dr. B.R.R.KUMAR, ACCOUNTANT MEMBER ITA No. 357 to 361/CHD/2018 A.Y.s: 2005-06 to 2009-10 Shri Anil Talwar, Vs The DCIT, SCF 14-15, Sector 22, Central Circle-II, Chandigarh. Chandigarh. PAN : AAPPT2603R (Appellant) (Respondent) Appellant by : Shri Ved Jain Respondent by : Shri Manoj Kumar, Sr.DR Date of hearing : 13.06.2018 Date of Pronouncement : 07.08.2018 ORDER PER BENCH By these 5 appeals filed by the assessee pertaining to 2005-06 to 2009-10 assessment year, the correctness of the consol…

M/S K.P.Singh Bhadoria Contractor, Gwalior vs. Deputy Commissioner of Income Tax, Jaipur

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

ITA 312/JPR/2018[2011-12]Status: DisposedITAT Jaipur07 Aug 2018AY 2011-12

For Appellant: Shri P.C. Parwal (C.A.)For Respondent: Shri J.C. Kulhari (DCIT)

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

…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. 312/JP/2018 fu/kZkj.k o"kZ@Assessment Years : 2011-12 cuke M/s K.P. Singh Bhadoria Contractor The DCIT, Vs. E-46-A, Balwant Nagar, Gandhi Road, Central Circle-3, Thatipur, Gwalior (M.P.) Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAFFK 6124 L vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri P.C. Parwal (C.A.) jktLo dh…

Prathvipal Dhabahai, Kishangarh vs. Income Tax Officer, Kishangarh

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

ITA 789/JPR/2015[2008-09]Status: DisposedITAT Jaipur07 Aug 2018AY 2008-09

For Appellant: Shri Satish Kumar Gupta (Adv.)For Respondent: Smt. Punam Rai (DCIT)

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

…utset, the ld. AR requested for permission to raise additional ground of appeal as under:- “on the facts & circumstances of the case and on the basis of law laid down by Hon’ble Supreme Court in the case of Emerald 2 Shri Prathvi Pal Dhabhai vs. ITO Meadows 242 Taxmann 180 (SC) and Hon’ble Karnataka High Court in the case of Manjunatha Cotton Ginning Factory 359 ITR 0565 (Karnataka), Ld. A.O. grossly erred in initiating of proceedings U/s 271(1)(c) of the Act as Ld. A.O. did not strike off the inappropriate portion of the notice issued U/s 274 of the Act as it did not specify under which limb of section 271(1)©…

ITO, Ward-3(1), Hyderabad vs. Sci It Solutions Private Limited, Hyderabad

In the result appeal of the revenue is dismissed

ITA 838/HYD/2017[2011-12]Status: DisposedITAT Hyderabad03 Aug 2018AY 2011-12

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahmanassessment Year: 2011-12 Income-Tax Officer, Sci It Solutions Pvt. Ltd., Vs. Ward – 3(1), Hyderabad. Hyderabad. Pan – Aaace 7864 M (Appellant) (Respondent)

For Appellant: Shri P. JitendraFor Respondent: Shri Sunku Srinivas

Section 115JSection 143(3)Section 271(1)(c)Section 274

…of CIT(A), the revenue is in appeal before us. 9. Considered the rival submissions and perused the material on record. The issue in dispute is squarely covered by the decision of the Hon’ble Supreme Court in the case of CIT Vs. SSA’s Emerald Meadows, [2016] 73 Taxmann.com 248 (SC) wherein the Apex Court SC IT Solutions Pvt. Ltd., Hyderabad. upheld the decision of the Hon’ble High Court, in which, the Hon’ble High Court confirmed the order of the Tribunal and dismissed the appeal of the revenue, who came in appeal against the order of the Tribunal. The Tribunal relying on a decision of Karnataka High Court in ca…

ITO 17(3)(3), Mumbai vs. Mangal Associates, Mumbai

In the result, the appeal of Revenue is dismissed and cross objections filed by the assessee are allowed

ITA 4960/MUM/2016[2011-12]Status: DisposedITAT Mumbai20 Jul 2018AY 2011-12

Bench: Shri Saktijit Dey, Hon’Ble & Shri Dr. A.L. Saini, Hon’Bleito-17(3)(3), Vs. Shree Mangal Associates, 802B, 8Th Floor, Grande Aayakar Bhavan, Room No. 123, 1St Floor, M.K. Road, Palladium, Near Mercedes Mumbai –400 020 Showroom, 175, Cst Road, Kalina, Santacruz (E), Mumbai – 400 098 Pan No. Abifs 0355 B (Appellant) (Respondent)

For Appellant: Shri Madhur Agarwal,AdvFor Respondent: Shri Saurabh Kumar Rai, DR

Section 271(1)(c)Section 68Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI “I” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, HON’BLE JUDICIAL MEMBER & SHRI Dr. A.L. SAINI, HON’BLE ACCOUNTANT MEMBER ITO-17(3)(3), vs. Shree Mangal Associates, 802B, 8th Floor, Grande Aayakar Bhavan, Room No. 123, 1st Floor, M.K. Road, Palladium, Near Mercedes Mumbai –400 020 Showroom, 175, CST Road, Kalina, Santacruz (E), Mumbai – 400 098 PAN No. ABIFS 0355 B (Appellant) (Respondent) C.O.No. 292/MUM/2017 (Arising out of ITA No. 4960/MUM/2016) (Asst. Year : 2011-12) Shree Mangal Associates, vs. ITO-17(3)(3), 802B, 8th Floor, Grande Aayakar Bhavan, Room No. 123, 1st Flo…

ACIT, Circle-2(1), Guntur vs. Mittapalli Rajendra Babu, Guntur

In the result, appeal filed by the revenue is dismissed

ITA 22/VIZ/2018[2014-15]Status: DisposedITAT Visakhapatnam18 Jul 2018AY 2014-15

Bench: Shri V. Durga Rao & Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.No.22/Viz/2018 (धििाारण िर्ा/Assessment Year:2014-15)

For Appellant: Shri DJP Anand, DRFor Respondent: Shri I Kama Sastry, AR

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

…notice issued by the AO cannot survive and the same has to be quashed. The Ld.CIT(A) after examining the notice issued by the AO dated 31.05.2016 and also by considering the Hon’ble Supreme Court judgement in the case of Manjunatha Cotton and Ginning Factory (242 Taxmann 180) and also Hon’ble jurisdictional High Court of Telangana and Andhra Pradesh in the case of Smt. Baisetty Revathi in ITTA No. 684 of 2016 dated 13.7.2017 has held that penalty proceedings are invalid for the reason that charge is not clear. For the sake of convenience, the relevant portion of the order is extracted as under : "On principle, wh…

Sahiwal Investment & Trading Co., New Delhi vs. ITO, New Delhi

Appeal is allowed

ITA 4913/DEL/2015[2006-07]Status: DisposedITAT Delhi18 Jul 2018AY 2006-07

Bench: Shri R.K. Panda & Ms. Suchitra Kamblesahiwal Investment & Trading Vs Ito Co., Ward 22(2) 4Th Floor, Punjabi Bhawan, New Delhi. 10, Rouse Avenue, New Delhi. Pan No. Aaacs0017J Appellant Respondent

Section 143(3)Section 271Section 271(1)Section 271(1)(c)Section 275(1)(a)Section 32Section 50

…DELHI BENCH: ‘G’ NEW DELHI BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER AND MS. SUCHITRA KAMBLE, JUDICIAL MEMBER Sahiwal Investment & Trading vs ITO Co., Ward 22(2) 4th Floor, Punjabi Bhawan, New Delhi. 10, Rouse Avenue, New Delhi. PAN No. AAACS0017J APPELLANT RESPONDENT Appellant/Assessee by Sh. M.P. Rastogi, Adv. Respondent/Revenue by Sh. S.S. Rana, CIT DR Date of Hearing 21.06.2018 Date of Pronouncement 18.07.2018 ORDER PER SUCHITRA KAMBLE, JM This appeal is filed by the assessee against the order dated 18.05.2015 passed by the Pr. CIT(A)-8, New Delhi for AY 2006-07. 2. Grounds of appeal are as under: 1.…

M/S. Kaveri Infrastructure Pvt. Ltd., New Delhi vs. DCIT, New Delhi

ITA 644/DEL/2015[2008-09]Status: DisposedITAT Delhi17 Jul 2018AY 2008-09

Bench: Shri N.K Billaiya & Shri Kuldip Singh

For Appellant: Sh. R.S. Singhvi, CAFor Respondent: Sh. Amit Jain, Sr. DR

Section 143(3)Section 153ASection 271(1)(c)Section 80G

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH: ‘D’: NEW DELHI) BEFORE SHRI N.K BILLAIYA, ACCOUNTANT MEMBER & SHRI KULDIP SINGH, JUDICIAL MEMBER ITA No:- 644/Del/2015 (ASSESSMENT YEAR : 2008-09) M/s Kaveri Infrastructure Pvt. DCIT Ltd., Vs. Central Circle-06 B-14, Kaveri House, New Delhi. Geetanjali Enclave, New Delhi. PAN No: AABCK7148K APPELLANT RESPONDENT Assessee by : Sh. R.S. Singhvi, CA & Sh. Satyajeet Goel, CA. Revenue by : Sh. Amit Jain, Sr. DR Date of Hearing : 09.07.2018. Date of Pronouncement : 17/07/2018. ORDER PER: KULDIP SINGH, JM The Appellant, M/s Kaveri Infrastructure Pvt. Ltd.,…

Ashwani Jaipaty, Ghaziabad vs. DCIT, Circle- 1, Ghaziabad

In the result, appeal of the Department is

ITA 276/DEL/2018[2014-15]Status: DisposedITAT Delhi11 Jul 2018AY 2014-15

Bench: Shri Bhavnesh Saini

For Appellant: Shri Akhilesh Kumar &For Respondent: Shri S.L. Anuragi, Sr. D.R

Section 143(1)Section 271(1)(c)Section 274Section 56(2)(vii)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “SMC” : DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER ITA.No.276/Del./2018 Assessment Year 2014-2015 Shri Ashwani Jaipaty, Ghaziabad. PAN ACLPJ9373L vs. The DCIT, Circle-1 C/o. Sh. Akhilesh Kumar, Advocate, Chamber No.206- Ghaziabad. 207, Ansal Satyam, RDC Raj Nagar, Ghaziabad. (Appellant) (Respondent) For Assessee : Shri Akhilesh Kumar & Shri S.C. Gupta, Advocates. For Revenue : Shri S.L. Anuragi, Sr. D.R. Date of Hearing : 10.07.2018 Date of Pronouncement : 11.07.2018 ORDER This appeal by assessee has been directed against the Order of the Ld. CIT(A)…

Shri Ritesh Agarwal, Jaipur vs. Deputy Commissioner of Income Tax, Jaipur

In the result, appeal of the assessee is allowed

ITA 418/JPR/2018[2014-15]Status: DisposedITAT Jaipur09 Jul 2018AY 2014-15

For Appellant: Shri S.L. Poddar and Ms Isha Kanungo (Advocates)For Respondent: Shri Varinder Mehta (CIT) fu/kZkfjrh dh vksj ls@

Section 132Section 132(4)Section 143(3)Section 153B(1)(b)Section 271A

…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 HkkxpUn] ys[kk lnL; ds le{k BEFORE: SHRI VIJAY PAL RAO, JM & SHRI BHAGCHAND, AM vk;dj vihy la-@ITA No. 418/JP/2018 fu/kZkj.k o"kZ@Assessment Year : 2014-15. cuke Shri Ritesh Agarwal, The DCIT, Vs. 27, Agrasen Colony, Brahmpuri Central Circle-2, Ka Khurra, Gangori Bazar, Jaipur. Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No. AGGPA 6277 K vihykFkhZ@Appellant izR;FkhZ@Respondent jktLo dh vksj ls@ Revenue by : Shri Varinder Mehta (CIT) fu/kZkfjrh dh vksj ls@Assessee by : Shr…

Shri Suresh Chand Mittal, Jaipur vs. Deputy Commissioner of Income Tax, Jaipur

In the result, appeal of the assessee is allowed

ITA 931/JPR/2017[2014-15]Status: DisposedITAT Jaipur02 Jul 2018AY 2014-15

Bench: Or At The Time Of Hearing.”

For Appellant: Shri S.L. Poddar and Ms Isha Kanungo (Advocates)For Respondent: Smt. Seema Meena (JCIT)

Section 132(4)Section 143(3)Section 153ASection 271(1)(c)Section 271ASection 274Section 80C

…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 HkkxpUn] ys[kk lnL; ds le{k BEFORE: SHRI VIJAY PAL RAO, JM & SHRI BHAGCHAND, AM vk;dj vihy la-@ITA No. 931/JP/2017 fu/kZkj.k o"kZ@Assessment Year : 2014-15. cuke Shri Suresh Chand Mittal, The DCIT, Vs. 287, Himmat Nagar, Central Circle-2, Gopalpura Chauraha, Jaipur. Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN No. AARPM 0480 D vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@Assessee by : Shri S.L. Poddar and Ms Isha Kanungo (Advocates) jktLo dh vksj ls@ Revenue b…

DCIT (It) 4(2)(2), Mumbai vs. Channel V Music Networks Ltd, Mumbai

In the result, the appeal is dismissed

ITA 7253/MUM/2016[2010-11]Status: DisposedITAT Mumbai29 Jun 2018AY 2010-11

Bench: Shri Saktijit Dey () & Shri N.K. Pradhan () Assessment Year: 2010-11 Dcit (It)-4(2)(2), Room Channel V Music Networks Ltd. No. 1708, 17Th Floor, Air Vs. Partnership C/O Star India India Building, Nariman Private Ltd., Star House, Urmi Point, Mumbai-400021. Estate, 95, Ganpatrao Kadam Marg, Lower Parel (West), Mumbai-400013. Pan No. Aaefc6136H Appellant Respondent Revenue By : Mr. M.V. Rajguru, Dr Assessee By : Mr. Porus Kaka, Ar Date Of Hearing : 11/06/2018 Date Of Pronouncement: 29/06/2018

For Appellant: Mr. Porus Kaka, ARFor Respondent: Mr. M.V. Rajguru, DR

Section 139Section 139(5)Section 143(2)Section 143(3)Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “L” MUMBAI BEFORE SHRI SAKTIJIT DEY (JUDICIAL MEMBER) AND SHRI N.K. PRADHAN (ACCOUNTANT MEMBER) Assessment Year: 2010-11 DCIT (IT)-4(2)(2), Room Channel V Music Networks Ltd. No. 1708, 17th floor, Air Vs. Partnership C/o Star India India Building, Nariman Private Ltd., Star House, Urmi Point, Mumbai-400021. Estate, 95, Ganpatrao Kadam Marg, Lower Parel (West), Mumbai-400013. PAN No. AAEFC6136H Appellant Respondent Revenue by : Mr. M.V. Rajguru, DR Assessee by : Mr. Porus Kaka, AR Date of Hearing : 11/06/2018 Date of pronouncement: 29/06/2018 ORDER PER N.K. PRA…

Eon Aviation Pvt. Ltd., Mumbai vs. DCIT, 5(1), Mumbai

In the result, appeal filed by the assessee is allowed

ITA 3011/MUM/2016[2011-12]Status: DisposedITAT Mumbai29 Jun 2018AY 2011-12

Bench: Shri Mahavir Singh() & Shri G Manjunatha ()

Section 143(3)Section 250Section 271Section 271(1)(c)Section 40

…1 ITA 3011/Mum/2016 IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “F”, MUMBAI Before Shri Mahavir Singh(JUDICIAL MEMBER) AND Shri G Manjunatha (ACCOUNTANT MEMBER) I.T.A No.3011/Mum/2016 (Assessment year: 2011-12) Eon Aviation Pvt Ltd vs DCIT 5(1), Mumbai DB House, Gen. A.K. Vaidya Marg, Goregaon (E), Mumbai-63 PAN : AABCE8158R APPELLANT RESPONDENT Appellant by Smt. Aarati Vissanji Respondent by Smt. Pooja Swaroop Date of hearing 19-06-2018 Date of pronouncement 29-06-2018 O R D E R Per G Manjunatha, AM : This appeal filed by the assessee is directed against the order of the CIT(A)-10, Mumbai dated 19…

Devendra Narendrabhai Thakker, Ahmedabad vs. ACIT, Circle-5(2), Ahmedabad

In the result, the appeal of the assessee is dismissed

ITA 762/AHD/2018[2011-12]Status: DisposedITAT Ahmedabad28 Jun 2018AY 2011-12

Bench: Shri Rajpal Yadav & Shri Waseem Ahmedआयकर अपील सं./I.T.A. No. 762/Ahd/2018 ("नधा"रण वष" / Assessment Year : 2011-12) Devendra Narendrabhai Acit, बनाम/ Thakker, Cir – 5(2), Vs. C/O Maffick Logistics, 228, Ahmedabad. Akshar Arcade, Opp. Memnagar Fire Station, Navrangpura, Ahmedabad-14 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Abfpt 6354 E .. (अपीलाथ" /Appellant) (""यथ" / Respondent) अपीलाथ" ओर से / Appellant By : Shri Jyotish M. Shah, A.R. ""यथ" क" ओर से/Respondent By : Shri Prasoon Kabra, Sr.D.R.

For Appellant: Shri Jyotish M. Shah, A.RFor Respondent: Shri Prasoon Kabra, Sr.D.R

Section 143(1)Section 143(2)Section 143(3)Section 263Section 271Section 274Section 54ESection 54G

…culars of your income and furnished inaccurate particulars of such income....................... Devendra Narendrabhai Thakker vs. ACIT Asst.Year –2011-12 While issuing notice for penalty AO has to apply mind for specific default. (S.C.) SSA's Emerald Meadows 386 ITR 13 (Mumbai (TAT) Meherjee Cassinath Holding P. Ltd. ITAT online 11- 05-2017 Without prejudice to above Facts Return of Income was filed disclosing full details of capital gains vis-a- vis claim made u/s 54-G. Original order u/s 143(3) dated 30-01-2014 was passed after due verification of case by two different officers, in reference to claim u/s 54-…

M/S Keti Sangam Infrastructure (I) Ltd., Indore vs. The DCIT (Central), Indore

In the result, all the 12 appeals filed at the instance of

ITA 1341/IND/2016[2009-10]Status: DisposedITAT Indore27 Jun 2018AY 2009-10

Bench: Shri Kul Bharat & Shri Manish Borad

Section 132Section 143(3)Section 153ASection 271(1)(c)Section 274

…hich also belong to Kalyan Group in ITA No. 988 to 1005/Ind/2016 vide order dated 28.06.2017 following the above referred proposition held by the Honourable Supreme Court in T Ashok Pai V/s CIT (2007) 292 ITR 11 (SC) and in CIT V/s SSAS Emerald Meadows (2016) 73 Taxmann.com 248 (SC) has also held the penalty levied u/s 271(1)(c) as unsustainable in law as no specific charge was levied in the penalty show cause notice. The Honourable ITAT has drawn support from various other case laws as well. Copy of the said order is enclosed at page no. 78 to 100 of the case law paper book and specific reference is invited to P…

M/S Shree Coal Enterprises (I) Pvt. Ltd., Bhopal vs. The ACIT 3(1), Bhopal

In the result, all the 12 appeals filed at the instance of

ITA 1337/IND/2016[2006-07]Status: DisposedITAT Indore27 Jun 2018AY 2006-07

Bench: Shri Kul Bharat & Shri Manish Borad

Section 132Section 143(3)Section 153ASection 271(1)(c)Section 274