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

M/S Keti Sangham Infrastruture (I) Limited, Indore vs. Deputy Commissioner of Income Tax (Central), Indore

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

ITA 516/IND/2017[2007-08]Status: DisposedITAT Indore22 Jun 2018AY 2007-08

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…

Aquatech Systems (Asia) Pvt. Ltd., Pune vs. Deputy Commissioner of Income-Tax

In the result, the impugned order is set aside and the appeal of the assessee is allowed

ITA 416/PUN/2015[2009-10]Status: DisposedITAT Pune18 Jun 2018AY 2009-10

Bench: Shri Anil Chaturvedi, Am & Shri Vikas Awasthy, Jm

For Appellant: Shri Neelesh KhandelwalFor Respondent: Dr. Vivek Aggarwal

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

…आयकर अपील"य अ"धकरण “बी” "यायपीठ पुणे म" । IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, PUNE "ी अ"नल चतुव"द", लेखा सद"य, एवं "ी "वकास अव"थी, "या"यक सद"य के सम" । BEFORE SHRI ANIL CHATURVEDI, AM AND SHRI VIKAS AWASTHY, JM आयकर अपील सं. / ITA No.416/PUN/2015 "नधा"रण वष" / Assessment Year : 2009-10 Aquatech Systems (Asia) Pvt. Ltd., MZSK & Associates, Chartered Accountants, Level 3, Riverside Business Bay, Plot No. : 84, Wellesley Road, Near RTO, Pune – 411001 PAN : AABCA1850C .......अपीलाथ" / Appellant बनाम / V/s. The Dy. Commissioner of Income Tax, Circle – 1(1), Pune ……""यथ" / Respondent Assessee by : Sh…

Shri Ram Das Maheshwari, Jaipur vs. Principal Commissioner of Income Tax, Jaipur

In the result, appeal of the assessee is allowed

ITA 421/JPR/2018[2013-14]Status: DisposedITAT Jaipur14 Jun 2018AY 2013-14

For Appellant: Shri S.L. Poddar (Adv) &For Respondent: Shri Varinder Mehta (CIT-DR)

Section 132(4)Section 263Section 271A

…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 Hkkxpan] ys[kk lnL; ds le{k BEFORE: SHRI VIJAY PAL RAO, JM & SHRI BHAGCHAND, AM vk;dj vihy la-@ITA No. 421/JP/2018 fu/kZkj.k o"kZ@Assessment Year : 2013-14 cuke Shri Ram Das Maheshwari, Pr. Commissioner of Vs. 69, Sukh Sagar, Sardar Patel Income Tax, Jaipur-1, Marg, Dhuleshwar Garden, Jaipur. Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: ADAPM 3717 B vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri S.L. Poddar (Adv) & Shri Isha Kanoongo…

Shri Ashok Kumar Maheshwari, Jaipur vs. Pr. Commissioner of Income Tax, Jaipur

In the result, appeal of the assessee is allowed

ITA 419/JPR/2018[2013-14]Status: DisposedITAT Jaipur14 Jun 2018AY 2013-14

For Appellant: Shri S.L. Poddar (Adv) &For Respondent: Shri Varinder Mehta (CIT-DR)

Section 132(4)Section 263Section 271A

…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 Hkkxpan] ys[kk lnL; ds le{k BEFORE: SHRI VIJAY PAL RAO, JM & SHRI BHAGCHAND, AM vk;dj vihy la-@ITA No. 419/JP/2018 fu/kZkj.k o"kZ@Assessment Year : 2013-14 cuke Shri Ashok Kumar Maheshwari, Pr. Commissioner of Vs. 69, Sukh Sagar, Sardar Patel Income Tax, Jaipur-1, Marg, Dhuleshwar Garden, Jaipur. Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: ABHPM 3498 G vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri S.L. Poddar (Adv) & Shri Isha Kanoo…

Modi Rubber Ltd., New Delhi vs. DCIT, Circle- 17(1), New Delhi

ITA 2559/DEL/2018[2003-04]Status: DisposedITAT Delhi14 Jun 2018AY 2003-04

Bench: Hon’Ble, Shri G.D. Agrawal & Shri Kuldip Singh

For Appellant: Shri Rohit Jain, AdvocateFor Respondent: Shri B.R. Mishra, Senior DR

Section 143Section 271Section 271(1)(c)Section 275

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘E’ : NEW DELHI) BEFORE HON’BLE PRESIDENT, SHRI G.D. AGRAWAL and SHRI KULDIP SINGH, JUDICIAL MEMBER ITA No.2559/Del./2018 (ASSESSMENT YEAR : 2003-04) AND Stay No.353/Del/2018 (in ITA No.2559/Del./2018) (ASSESSMENT YEAR : 2003-04) M/s. Modi Rubber Ltd., vs. DCIT, Circle 17 (1), 4 – 7C, DDA Shopping Centre, New Delhi. New Friends Colony, New Delhi – 110 025. (PAN : AAACM2062R) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Rohit Jain, Advocate Ms. Tejasvi Jain, CA REVENUE BY : Shri B.R. Mishra, Senior DR Date of Hearing : 23.05.2018 Date of Order : 14.06.2018 O R D…

Anuj Mathur, Jaipur vs. Deputy Commissioner of Income Tax, Jaipur

In the result, appeal of the assessee is allowed

ITA 971/JPR/2017[2015-16]Status: DisposedITAT Jaipur13 Jun 2018AY 2015-16

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 132Section 143(3)Section 153B(1)Section 271ASection 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 HkkxpUn] ys[kk lnL; ds le{k BEFORE: SHRI VIJAY PAL RAO, JM & SHRI BHAGCHAND, AM vk;dj vihy la-@ITA No. 971/JP/2017 fu/kZkj.k o"kZ@Assessment Years : 2015-16. cuke Shri Anuj Mathur, The Dy. Commissioner of Vs. A-8, Shyam Nagar, Income-tax, Ajmer Road, Central Circle-4, Jaipur. Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No. AEZPM 2576 G vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@Assessee by : Shri S.L. Poddar and Ms. Isha Kanungo (Advocates) jktLo dh vks…

Shri Ravi Mathur, Jaipur vs. Deputy Commissioner of Income Tax, Jaipur

In the result, the appeal of the revenue is dismissed

ITA 969/JPR/2017[2015-16]Status: DisposedITAT Jaipur13 Jun 2018AY 2015-16

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 132Section 132(4)Section 143(3)Section 153BSection 271A

…1 Shri Ravi Mathur, Jaipur. 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. 969/JP/2017 fu/kZkj.k o"kZ@Assessment Years : 2015-16. cuke Shri Ravi Mathur, The Dy. Commissioner of Vs. A-8, Shyam Nagar, Income-tax, Ajmer Road, Central Circle-4, Jaipur. Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No. ADHPR 4238 B vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@Assessee by : Shri S.L. Poddar and Ms. Isha Kan…

Abida Mohammed Rakhangi, Mumbai vs. ITO WD 18(2)(4), Mumbai

The appeal of the assessee is allowed

ITA 775/MUM/2014[2008-09]Status: DisposedITAT Mumbai08 Jun 2018AY 2008-09

Bench: Shri G.S.Pannu, Am & Shri Ravish Sood, Jm Late Smt. Abida Mohammed Rakhangi Ito-18(2)(4), Room No. 109, (Through L/Heirs S/Ssh. Mukhtiar 1St Floor, Piramal Chambers, बिधम/ Rakhangi, Azim Rakhangi & Salim Lalbaug, Parel, Rakhangi, C/O Rakhangi Gas Service, Mumbai-400012 Vs. 22, Muslim Cemetry, S.B. Marg, Near Rakhangi Chowl, Lower Parel. Mumbai- 400013 स्थामी रेखा सं./ जीआइआय सं./ Pan No. Aabpr1071K (अऩीराथी /Appellant) (प्रत्मथी / Respondent) :

For Appellant: Shri Dharan Gandhi, A.RFor Respondent: Shri Rajesh Kumar Yadav, D.R

Section 133(6)Section 143(2)Section 271(1)(c)Section 68

…P a g e | 1 ITA No. 775/Mum/2014 AY. 2008-09 Late Smt. Abida Mohmmad Rakhangi Vs. ITO-18(2)(4) IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI BEFORE SHRI G.S.PANNU, AM AND SHRI RAVISH SOOD, JM Late Smt. Abida Mohammed Rakhangi ITO-18(2)(4), Room No. 109, (through L/heirs S/ssh. Mukhtiar 1st Floor, Piramal Chambers, बिधम/ Rakhangi, Azim Rakhangi & Salim Lalbaug, Parel, Rakhangi, C/o Rakhangi Gas Service, Mumbai-400012 Vs. 22, Muslim Cemetry, S.B. Marg, Near Rakhangi Chowl, Lower Parel. Mumbai- 400013 स्थामी रेखा सं./ जीआइआय सं./ PAN No. AABPR1071K (अऩीराथी /Appellant) (प्रत्मथी / Respondent) : अऩीराथी की…

Gagandeepsingh A Alag, Mumbai vs. ITO 21(2)(1), Mumbai

The appeal of the assessee is allowed

ITA 6851/MUM/2016[2009-10]Status: DisposedITAT Mumbai30 May 2018AY 2009-10

Bench: Shri G.S.Pannu, Am & Shri Ravish Sood, Jm Gagandeep Singh Alag Income Tax Officer-21(2)(1) 5, Love Kush, Pratyaksha Kar Bhavan 505/C- बिधम/ Sindhi Society, Chembur, 10, Bandra Kurla Complex, Vs. Mumbai-400071 Bandra (East), Mumbai- 400051

For Appellant: Shri Kisan Ghule, A.RFor Respondent: Shri Rajesh Kumar Yadav, D.R

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

…P a g e | 1 ITA No. 6851/Mum/2016 AY. 2009-10 Gagandeep Singh Alag Vs. Income Tax Officer-21(2)(1) IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI BEFORE SHRI G.S.PANNU, AM AND SHRI RAVISH SOOD, JM Gagandeep Singh Alag Income Tax Officer-21(2)(1) 5, Love Kush, Pratyaksha Kar Bhavan 505/C- बिधम/ Sindhi Society, Chembur, 10, Bandra Kurla Complex, Vs. Mumbai-400071 Bandra (East), Mumbai- 400051 स्थामी रेखा सं./ जीआइआय सं./ PAN No. ADZPA6645F (अऩीराथी /Appellant) (प्रत्मथी / Respondent) : अऩीराथी की ओय से / Appellant by : Shri Kisan Ghule, A.R प्रत्मथी की ओय से/Respondent by : Shri Rajesh Kumar Yadav, D.R…

Si Group India Ltd, Navi Mumbai vs. Asst CIT Ltu, Mumbai

The appeal of the assessee is allowed

ITA 3425/MUM/2015[2003-04]Status: DisposedITAT Mumbai29 May 2018AY 2003-04

Bench: Shri Joginder Singh & Shri Rajesh Kumarassessment Year: 2003-04

For Appellant: Ms. Moksha Mehta, A.RFor Respondent: Shri Rajesh Kumar Yadav, D.R

Section 11Section 115JSection 271Section 271(1)(c)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “D”, MUMBAI BEFORE SHRI JOGINDER SINGH, JUDICIAL MEMBER AND SHRI RAJESH KUMAR, ACCOUNTANT MEMBER Assessment Year: 2003-04 M/s. SI Group India Ltd., Assistant Commissioner (Formerly known as M/s. of Income Tax – LTU, 29th Floor, Schenectady Herdilla Ltd.), World Trade Centre, Vs. Plot No.2/1 T.T.C Cuffe Parade, Industrial Area, Colaba, Thane Belapur Road, Mumbai - 400005 Navi Mumbai – 400 703 PAN: AAACH7323L (Appellant) (Respondent) Present for: Assessee by : Ms. Moksha Mehta, A.R. Revenue by : Shri Rajesh Kumar Yadav, D.R. Date of Hearing : 27.04.2018 Date of…

Asst CIT Cen Cir 29, Mumbai vs. Shah Rukh Khan, Mumbai

The appeal of the revenue is dismissed in terms of our aforesaid observations

ITA 5767/MUM/2014[2010-11]Status: DisposedITAT Mumbai21 May 2018AY 2010-11

Bench: Shri Ravish Sood, Jm & Shri N.K.Pradhan, Am Dy. Commissoner Of Income-Tax, Shri Shah Rukh Khan Central Circle-4(2), Mumbai 44-Mannat, B.J. Road, Band बिधम/ (Erstwhile Assistant Commissioner Of Income Stand, Bandra (West), Tax, Central Circle-29, Mumbai) Mumbai-400 050. Vs. R. No. 1918, 19Th Floor, Air India Building, Nariman Point, Mumbai-400 021 स्थामी रेखा सं./ जीआइआय सं./ Pan No. Aahpk3293L (अऩीराथी /Revenue) (प्रत्मथी / Assessee) :

For Appellant: Shri Hiro RaiFor Respondent: Shri V. Justin, D.R

Section 112Section 143(2)Section 23(1)(a)Section 271(1)(c)

…P a g e | 1 ITA No.5767/Mum/2014 A.Y. 2010-11 Dy. Commissioner of Income Tax Vs. Shri Shah Rukh Khan IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI BEFORE SHRI RAVISH SOOD, JM AND SHRI N.K.PRADHAN, AM Dy. Commissoner of Income-tax, Shri Shah Rukh Khan Central Circle-4(2), Mumbai 44-Mannat, B.J. Road, Band बिधम/ (Erstwhile Assistant Commissioner Of Income Stand, Bandra (West), Tax, Central Circle-29, Mumbai) Mumbai-400 050. Vs. R. No. 1918, 19th Floor, Air India Building, Nariman Point, Mumbai-400 021 स्थामी रेखा सं./ जीआइआय सं./ PAN No. AAHPK3293L (अऩीराथी /Revenue) (प्रत्मथी / Assessee) : अऩीराथी की ओय…

Chaganti Satyanarayana, Narsapur vs. The ITO, Palakol

In the result, appeal filed by the assessee is allowed

ITA 244/VIZ/2017[2009-2010]Status: DisposedITAT Visakhapatnam18 May 2018AY 2009-2010

Bench: Shri V. Durga Rao, Hon’Ble & Shri D.S. Sunder Singh, Hon’Blechaganti Satyanarayana, Vs. Ito, Ward-1, Mission High School Road, Palakol. Royapeta, Narsapur, West Godavari District. Pan No. Adjpc 5570 H (Appellant) (Respondent)

For Appellant: Shri G.V.N. Hari – AdvocateFor Respondent: Shri M.R. Bangari – 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 Chaganti Satyanarayana, vs. ITO, Ward-1, Mission High School Road, Palakol. Royapeta, Narsapur, West Godavari District. PAN No. ADJPC 5570 H (Appellant) (Respondent) Assessee by : Shri G.V.N. Hari – Advocate. Department By : Shri M.R. Bangari – Sr.DR Date of hearing : 15/05/2018. Date of pronouncement : 18/05/2018. O R D E R PER V. DURGA RAO, JUDICIAL MEMBER This is an appeal filed by the assessee against the order of Commissioner of Inco…

DCIT Cen Cir 2(3), Mumbai vs. Dhaval D Shah, Mumbai

ITA 1337/MUM/2016[2009-10]Status: DisposedITAT Mumbai16 May 2018AY 2009-10

Bench: Shri Mahavir Singh () & Shri N.K. Pradhan () Assessment Year: 2009-10 Dy. Commissioner Of Shri Dhaval D. Shah Income, Central Smag House, 1St Floor, Vs. Circle2(3), Old Cgo Sarojini Road Ext., Vile Building, 8Th Floor, M.K. Parle (W) Road, Mumbai-400020. Mumbai-400010 Pan No. Aahps2691E Appellant Respondent C.O. No. 08/Mum/2018 Assessment Year: 2009-10 Shri Dhaval D. Shah Dy. Commissioner Of Smag House, 1St Floor, Income, Central Vs. Sarojini Road Ext., Vile Circle2(3), Old Cgo Parle (W) Building, 8Th Floor, M.K. Mumbai-400010 Road, Mumbai-400020. Pan No. Aahps2691E Appellant Respondent Revenue By : Mr. Ram Tiwari, Dr Assessee By : Mr. M.P. Lohia, Ar Date Of Hearing : 01/05/2018 Date Of Pronouncement : 16/05/2018

For Appellant: Mr. M.P. Lohia, ARFor Respondent: Mr. Ram Tiwari, DR

Section 143(3)Section 2(22)(e)Section 271Section 271(1)(c)Section 274Section 27lSection 57

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “D” MUMBAI BEFORE SHRI MAHAVIR SINGH (JUDICIAL MEMBER) AND SHRI N.K. PRADHAN (ACCOUNTANT MEMBER) Assessment Year: 2009-10 Dy. Commissioner of Shri Dhaval D. Shah Income, Central Smag House, 1st floor, Vs. Circle2(3), Old CGO Sarojini Road Ext., Vile Building, 8th Floor, M.K. Parle (W) Road, Mumbai-400020. Mumbai-400010 PAN No. AAHPS2691E Appellant Respondent C.O. No. 08/MUM/2018 Assessment Year: 2009-10 Shri Dhaval D. Shah Dy. Commissioner of Smag House, 1st floor, Income, Central Vs. Sarojini Road Ext., Vile Circle2(3), Old CGO Parle (W) Building, 8th Floor, M…

N. Jamnadas & Co., Mumbai vs. DCIT Cen Cir 39, Mumbai

In the result, the appeals are allowed

ITA 4055/MUM/2016[1997-98]Status: DisposedITAT Mumbai27 Apr 2018AY 1997-98

Bench: Shri Sandeep Gosain () & Shri N.K. Pradhan () Assessment Year: 1997-98 & Assessment Year: 1998-99 N. Jamnadas & Co., The Deputy Commissioner Of 16, Bank Street, Fort, Income Tax, Central Circle- Vs. Mumbai-400001. 6(4), Room No. 1925, 19Th Floor Air India Building Nariman Point, Mumbai-400021. Pan No. Aaccfn8427G (Appellant) (Respondent) Assessee By : Dr. Y.P. Trivedi, Ar Revenue By : Mr. Ram Tiwari, Dr Date Of Hearing : 24/04/2018 Date Of Pronouncement: 27/04/2018

For Appellant: Dr. Y.P. Trivedi, ARFor Respondent: Mr. Ram Tiwari, DR

Section 271(1)(c)Section 274Section 37

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “D” MUMBAI BEFORE SHRI SANDEEP GOSAIN (JUDICIAL MEMBER) AND SHRI N.K. PRADHAN (ACCOUNTANT MEMBER) Assessment Year: 1997-98 & Assessment Year: 1998-99 N. Jamnadas & Co., The Deputy Commissioner of 16, Bank Street, Fort, Income Tax, Central Circle- Vs. Mumbai-400001. 6(4), Room No. 1925, 19th floor Air India Building Nariman Point, Mumbai-400021. PAN No. AACCFN8427G (Appellant) (Respondent) Assessee by : Dr. Y.P. Trivedi, AR Revenue by : Mr. Ram Tiwari, DR Date of Hearing : 24/04/2018 Date of pronouncement: 27/04/2018 ORDER PER N.K. PRADHAN, AM The captioned app…

Dilip Kumar Arora, Ajmer vs. ITO, Ajmer

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

ITA 658/JPR/2017[2011-12]Status: DisposedITAT Jaipur06 Apr 2018AY 2011-12

For Appellant: Shri S. L. Poddar (Adv.)For Respondent: Smt. Poonum Rai (DCIT)

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 Hkkxpan] ys[kk lnL; ds le{k BEFORE: SHRI VIJAY PAL RAO, JM & SHRI BHAGCHAND, AM vk;dj vihy la-@ITA No. 658/JP/2017 fu/kZkj.k o"kZ@Assessment Year : 2011-12 cuke Shri Dilip Kumar Arora The ITO, Vs. Prop. M/s Shri Arora Plywood, Ward-2(2), Nasirabad Road, Ajmer. Ajmer. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AGKPA 0070 G vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri S. L. Poddar (Adv.) jktLo dh vksj ls@ Revenue by : Smt. Poonum Rai (DCIT)…

Shivkumar Devidutt Saraf HUF, Pune vs. ITO WD 14(2)2, Mumbai

ITA 2063/MUM/2014[2004-05]Status: DisposedITAT Mumbai04 Apr 2018AY 2004-05

Bench: Shri Ravish Sood, Jm & Shri N.K. Pradhan, Am Shivkumar Devidutt Saraf, Huf Ito, Ward-14(2)(2), बिधम/ 50, Chhotalal Bhavan, 418, 3Rd Floor, Earnest House, Kalbadevi Road, Nariman Point, Vs. Mumbai-400 002 Mumbai-400 021. स्थामी रेखा सं./ जीआइआय सं./ Pan No. Aaahs9816G (अऩीराथी /Appellant) (प्रत्मथी / Respondent) :

For Appellant: S/Shri. V.G Ginde and ShriramFor Respondent: Shri. V. Justin

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

…P a g e | 1 ITA No. 2063/Mum/2014 AY: 2004-05 Shivkumar Devidutt Saraf HUF Vs. ITO-14(2)(2). IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI BEFORE SHRI RAVISH SOOD, JM AND SHRI N.K. PRADHAN, AM Shivkumar Devidutt Saraf, HUF ITO, Ward-14(2)(2), बिधम/ 50, Chhotalal Bhavan, 418, 3rd Floor, Earnest House, Kalbadevi Road, Nariman Point, Vs. Mumbai-400 002 Mumbai-400 021. स्थामी रेखा सं./ जीआइआय सं./ PAN No. AAAHS9816G (अऩीराथी /Appellant) (प्रत्मथी / Respondent) : अऩीराथी की ओय से / Appellant by : S/Shri. V.G Ginde and Shriram Bajaj प्रत्मथी की ओय से/Respondent by : Shri. V. Justin सुनवाई की तायीख / : 22…

Sachin Manohar Deshmukh, Mumbai vs. ACIT 10(2), Mumbai

ITA 3767/MUM/2016[2011-12]Status: DisposedITAT Mumbai23 Mar 2018AY 2011-12

Bench: Shri Rajendra, Am & Shri Ravish Sood, Jm Sachin Manohar Deshmukh Acit-10(2), बिधम/ Man Sneh Bungalow, P.K. Aayakar Bhavan, Road, Deshmukhwadi Complex New Marine Lines, Vs. Mulund, (W), Mumbai- 400020 Mumbai-400080 स्थामी रेखा सं./ जीआइआय सं./ Pan No. Aahpd1129L (अऩीराथी /Appellant) (प्रत्मथी / Respondent) :

For Appellant: Shri Paresh Saparia, A.RFor Respondent: Ms. Pooja Swaroop, D.R

Section 143(1)Section 143(2)Section 24Section 271Section 271(1)(c)Section 57

…P a g e | 1 ITA No. 3767/Mum/2016 AY 2011-12 Sachin Manohar Deshmukh Vs. ACIT IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH, MUMBAI BEFORE SHRI RAJENDRA, AM AND SHRI RAVISH SOOD, JM Sachin Manohar Deshmukh ACIT-10(2), बिधम/ Man Sneh Bungalow, P.K. Aayakar Bhavan, Road, Deshmukhwadi Complex New Marine Lines, Vs. Mulund, (W), Mumbai- 400020 Mumbai-400080 स्थामी रेखा सं./ जीआइआय सं./ PAN No. AAHPD1129L (अऩीराथी /Appellant) (प्रत्मथी / Respondent) : अऩीराथी की ओय से / Appellant by : Shri Paresh Saparia, A.R प्रत्मथी की ओय से/Respondent by : Ms. Pooja Swaroop, D.R सुनवाई की तायीख / : 08.01.2018 Date of Hearing…

DCIT 3(3)(1), Mumbai vs. Reliance General Insurance Company Ltd, Mumbai

The appeal of the revenue is dismissed in terms of our aforesaid observations

ITA 7249/MUM/2016[2007-08]Status: DisposedITAT Mumbai16 Mar 2018AY 2007-08

Bench: Shri Rajendra, Am & Shri Ravish Sood, Jm Ita Nos. 7245 To 7249/Mum/2016 (निर्धारण वषा / Assessment Year:2007-08 To 2011-12) Dcit-3(3)(1), M/S Reliance General Room No.609, 6Th Floor, Insurance Company Ltd. बिधम/ Aayakar Bhavan, M.K. Road 570, Rectifier House, Naigum Mumbai-400 020 Cross Road, Next To Royal Vs. Industrial Estate, Mumbai-400 031 स्थामी रेखा सं./ जीआइआय सं./ Pan No. Aabcr6747B (अऩीराथी /Revenue) (प्रत्मथी / Assessee) :

For Appellant: Shri Jitendra Sanghvi, A.RFor Respondent: Shri M.V. Rajguru, D.R

Section 115JSection 143(2)Section 147Section 148Section 271(1)(c)

…P a g e | 1 ITA Nos. 7245 to 7249/Mum/2016- A.Y. 2007-08 to 2011-12 DCIT Vs. M/s Reliance General Insurance Company Ltd. IN THE INCOME TAX APPELLATE TRIBUNAL “L” BENCH, MUMBAI BEFORE SHRI RAJENDRA, AM AND SHRI RAVISH SOOD, JM ITA Nos. 7245 to 7249/Mum/2016 (निर्धारण वषा / Assessment Year:2007-08 to 2011-12) DCIT-3(3)(1), M/s Reliance General Room No.609, 6th Floor, Insurance Company Ltd. बिधम/ Aayakar Bhavan, M.K. Road 570, Rectifier House, Naigum Mumbai-400 020 Cross Road, Next to Royal Vs. Industrial Estate, Mumbai-400 031 स्थामी रेखा सं./ जीआइआय सं./ PAN No. AABCR6747B (अऩीराथी /Revenue) (प्रत्मथी / Assesse…

DCIT 3(3)(1), Mumbai vs. Reliance General Insurance Company Ltd, Mumbai

The appeal of the revenue is dismissed in terms of our aforesaid observations

ITA 7248/MUM/2016[2008-09]Status: DisposedITAT Mumbai16 Mar 2018AY 2008-09

For Appellant: Shri Jitendra Sanghvi, A.RFor Respondent: Shri M.V. Rajguru, D.R

Section 115JSection 143(2)Section 147Section 148Section 271(1)(c)

DCIT 3(3)(1), Mumbai vs. Reliance General Insurance Company Ltd, Mumbai

The appeal of the revenue is dismissed in terms of our aforesaid observations

ITA 7247/MUM/2016[2009-10]Status: DisposedITAT Mumbai16 Mar 2018AY 2009-10

For Appellant: Shri Jitendra Sanghvi, A.RFor Respondent: Shri M.V. Rajguru, D.R

Section 115JSection 143(2)Section 147Section 148Section 271(1)(c)