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 274Section 271(1)(c)Section 143(3)Section 153ASection 250Section 143(2)Section 271AABSection 132(4)

Issues it is cited on

section 271(l)section 271(l)(c)furnishing inaccurate particulars of incomepenalty proceedings initiatedsection 274furnishing inaccurate particularssection 271aabconcealment of incomepenalty 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

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 7246/MUM/2016[2010-11]Status: DisposedITAT Mumbai16 Mar 2018AY 2010-11

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 7245/MUM/2016[2011-12]Status: DisposedITAT Mumbai16 Mar 2018AY 2011-12

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…

Eleganza Furnishing P.Ltd, Mumbai vs. DCIT RG 4(1), Mumbai

In the result, appeal filed by the assessee is allowed as indicated above

ITA 2158/MUM/2013[2009-10]Status: DisposedITAT Mumbai06 Mar 2018AY 2009-10

Bench: Shri G.S. Pannu, Hon'Ble & Shri C.N. Prasad, Hon'Ble

For Appellant: Shri D.V. LakhaniFor Respondent: Shri V. Justin
Section 271(1)(c)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “E”, MUMBAI BEFORE SHRI G.S. PANNU, HON'BLE ACCOUNTANT MEMBER & SHRI C.N. PRASAD, HON'BLE JUDICIAL MEMBER ITA.No.2158/MUM/2013 (A.Y: 2009-10) M/s Eleganza Furnishing Pvt. Ltd., v. Dy. Commissioner of Income Tax, 95, Off Ganpatrao Kadam Marg, Range – 4(1) Lower Parel, Mumbai – 400 013 Mumbai PAN NO: AAACE 7437 L (Appellant) (Respondent) Assessee by : Shri D.V. Lakhani Revenue by : Shri V. Justin Date of Hearing : 07.12.2017 Date of Pronouncement : 06.03.2018 O R D E R PER C.N. PRASAD (JM) 1. This appeal is filed by the assessee against the order of the Ld.CIT(A)-…

ITO, Ward-1, Berhampur vs. Sri T. Biswanath Patro, Ganjam

In the result, appeal filed by the Revenue is dismissed

ITA 121/CTK/2017[2012-13]Status: DisposedITAT Cuttack28 Feb 2018AY 2012-13
For Appellant: Shri D.K.Sheth, ARFor Respondent: Shri D.K.Pradhan, DR
Section 271Section 271(1)(c)Section 274

…आयकर अपीऱीय अधिकरण, कटक न्यायपीठ,कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK BEFORE SHRI N.S.SAINI, AM & SHRI PAVAN KUMAR GADALE, JM ITO, Ward-1, Berhampur Vs. Sri T.Biswanath Patro, Laxmi Bazar, Aska, Ganjam-761110 स्थायी लेखा सं./जीआइआर सं./ PAN/GIR No. : AIVPP 6698 N (अपीऱाथी /Appellant) (प्रत्यथी / Respondent) .. राजस्व की ओर से /Revenue by : Shri D.K.Pradhan, DR निर्ााररती की ओर से /Assessee by : Shri D.K.Sheth, AR सुनवाई की तारीख / Date of Hearing : 27/02/2018 घोषणा की तारीख/Date of Pronouncement 28/02/2018 आदेश / O R D E R Per Shri N.S.Saini, AM: This is an appeal filed by the Revenue a…

Tarakarama Enterprises vs. The ITO., Machilipatnam

In the result, appeal filed by the assessee is allowed

ITA 282/VIZ/2017[2002-2003]Status: DisposedITAT Visakhapatnam23 Feb 2018AY 2002-2003

Bench: Shri V. Durga Rao, Hon’Ble & Shri D.S. Sunder Singh, Hon’Bletarakarama Enterprises, Vs. Ito, Ward-2, Pacherlanka, Chellapalli Mandal, Machilipatnam. Krishna District. Pan No. Aadft 4317 J (Appellant) (Respondent)

For Appellant: Shri G.V.N. Hari – AdvocateFor Respondent: Shri P.S. Murthy – Sr.DR
Section 133ASection 143(3)Section 271(1)(c)

…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 Tarakarama Enterprises, vs. ITO, Ward-2, Pacherlanka, Chellapalli Mandal, Machilipatnam. Krishna District. PAN No. AADFT 4317 J (Appellant) (Respondent) Assessee by : Shri G.V.N. Hari – Advocate. Department By : Shri P.S. Murthy – Sr.DR Date of hearing : 21/02/2018. Date of pronouncement : 23/02/2018. 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 Income Tax (Appeals),…

Dr. Balabhadra Sujatha, Rajahmundry vs. The Dy. CIT, Rajahmundry

In the result, all the appeals filed by the assessee are allowed

ITA 250/VIZ/2017[2004-2005]Status: DisposedITAT Visakhapatnam23 Feb 2018AY 2004-2005

Bench: Shri V. Durga Rao, Hon’Ble & Shri D.S. Sunder Singh, Hon’Ble

For Appellant: Shri G.V.N. Hari – AdvocateFor Respondent: Shri P.S. Murthy – Sr.DR
Section 132Section 133ASection 143(3)Section 153ASection 271(1)(c)

…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 ITA Nos. 248 to 250/VIZ/2017 (Asst. Year : 2002-03 to 2004-05) Smt. Dr. Balabhadra Sujatha, vs. DCIT, Central Circle, D.No. 76-4-25, Rajumazil, Rajahmundry. Gandhi Puram, Rajahmundry. PAN No. ABNPB 6971 H (Appellant) (Respondent) Assessee by : Shri G.V.N. Hari – Advocate. Department By : Shri P.S. Murthy – Sr.DR Date of hearing : 21/02/2018. Date of pronouncement : 23/02/2018. O R D E R PER V. DURGA RAO, JUDICIAL MEMBER These are the appeal…

Dr. Balabhadra Sujatha, Rajahmundry vs. The Dy. CIT, Rajahmundry

In the result, all the appeals filed by the assessee are allowed

ITA 249/VIZ/2017[2003-2004]Status: DisposedITAT Visakhapatnam23 Feb 2018AY 2003-2004

Bench: Shri V. Durga Rao, Hon’Ble & Shri D.S. Sunder Singh, Hon’Ble

For Appellant: Shri G.V.N. Hari – AdvocateFor Respondent: Shri P.S. Murthy – Sr.DR
Section 132Section 133ASection 143(3)Section 153ASection 271(1)(c)

…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 ITA Nos. 248 to 250/VIZ/2017 (Asst. Year : 2002-03 to 2004-05) Smt. Dr. Balabhadra Sujatha, vs. DCIT, Central Circle, D.No. 76-4-25, Rajumazil, Rajahmundry. Gandhi Puram, Rajahmundry. PAN No. ABNPB 6971 H (Appellant) (Respondent) Assessee by : Shri G.V.N. Hari – Advocate. Department By : Shri P.S. Murthy – Sr.DR Date of hearing : 21/02/2018. Date of pronouncement : 23/02/2018. O R D E R PER V. DURGA RAO, JUDICIAL MEMBER These are the appeal…

The Bombay Dyeing and Manufacturing Co. Ltd, Mumbai vs. Asst CIT Cir 2(1), Mumbai

In the result, the appeal of assessee is allowed

ITA 3673/MUM/2016[1994-95]Status: DisposedITAT Mumbai21 Feb 2018AY 1994-95

Bench: Shri C. N. Prasad, Jm &Dr. A.L.Saini, Am आयकरअपीऱसं./Ita No.3673/Mumbai/2016 (निर्धारणवषा / Assessment Year: 1994-95) M/S. The Bombay Dyeing Vs. Acit, Circle-2(1), Mumbai & Manufacturing Co. Ltd., Mumbai Neville House, J.N. Heredia Marg, Ballard Estate, Mumbai – 400 001. स्थायीऱेखासं./ जीआइआरसं./ Pan/Gir No. : Aaact 2328 K (Appellant) .. (Respondent) Appellant By :Shriyogesh A. Thar & Shri Chaitanya Joshi Respondent By :Shri Abhijeet Patankar, Dr सुनवाईकीतारीख/ Date Of Hearing : 19/02/2018 घोषणाकीतारीख/Date Of Pronouncement : 21/02/2018 आदेश / O R D E R Per Dr. Arjun Lal Saini, Am:

For Appellant: ShriYogesh A. Thar &For Respondent: Shri Abhijeet Patankar, DR
Section 143(3)Section 271(1)Section 271(1)(c)Section 274Section 37Section 80H

…IN THE INCOME TAX APPELLATE TRIBUNAL “G”, BENCH MUMBAI BEFORE SHRI C. N. PRASAD, JM &DR. A.L.SAINI, AM आयकरअपीऱसं./ITA No.3673/Mumbai/2016 (निर्धारणवषा / Assessment Year: 1994-95) M/s. The Bombay Dyeing Vs. ACIT, Circle-2(1), Mumbai and Manufacturing Co. Ltd., Mumbai Neville House, J.N. Heredia Marg, Ballard Estate, Mumbai – 400 001. स्थायीऱेखासं./ जीआइआरसं./ PAN/GIR No. : AAACT 2328 K (Appellant) .. (Respondent) Appellant by :ShriYogesh A. Thar & Shri Chaitanya Joshi Respondent by :Shri Abhijeet Patankar, DR सुनवाईकीतारीख/ Date of Hearing : 19/02/2018 घोषणाकीतारीख/Date of Pronouncement : 21/02/2018 आदेश / O R…

ITO 13(2)(3), Mangalore vs. Shangrial Sales P.Ltd, Mumbai

ITA 7525/MUM/2016[2009-10]Status: DisposedITAT Mumbai07 Feb 2018AY 2009-10

Bench: Shri Rajendra, Am & Shri Ravish Sood, Jm Ito-13(2)(3) M/S Shangrila Sales Pvt. Ltd. बिधम/ Room No. 1468, 50, Link Side Road, Aayakar Bhavan, Carter Road, Bandra (West), Vs. M.K. Road, Mumbai 400 050 Mumbai-20 स्थामी रेखा सं./ जीआइआय सं./ Pan No. Aafcs3227B (अऩीराथी /Revenue) (प्रत्मथी / Assessee) :

For Appellant: Shri Rakesh Kumar Agarwal, A.RFor Respondent: Shri V. Vidyadhar, D.R
Section 143(3)Section 147Section 148Section 271(1)(c)

…P a g e | 1 ITA No. 7525/Mum/2016 AY: 2009-10 ITO Vs. M/s Shangrila Sales Pvt. Ltd. IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI RAJENDRA, AM AND SHRI RAVISH SOOD, JM ITO-13(2)(3) M/s Shangrila Sales Pvt. Ltd. बिधम/ Room No. 1468, 50, Link Side Road, Aayakar Bhavan, Carter Road, Bandra (West), Vs. M.K. Road, Mumbai 400 050 Mumbai-20 स्थामी रेखा सं./ जीआइआय सं./ PAN No. AAFCS3227B (अऩीराथी /Revenue) (प्रत्मथी / Assessee) : अऩीराथी की ओय से / Revenue by : Shri V. Vidyadhar, D.R प्रत्मथी की ओय से/Assessee by : Shri Rakesh Kumar Agarwal, A.R सुनवाई की तायीख / : 09.11.2017 Date of Hearing…

Shri Pankaj Rathore, Bhopal vs. The ITO Ward 1(1), Bhopal

In the result, appellant of assesse in ITANo

ITA 928/IND/2016[2010-11]Status: DisposedITAT Indore31 Jan 2018AY 2010-11

Bench: Shri Kul Bharat & Shri Manish Borad

Section 143(3)

…आयकर अपील"य अ"धकरण, इ"दौर "यायपीठ, इ"दौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER AND SHRI MANISH BORAD, ACCOUNTANT MEMBER ITA Nos.928 & 929/Ind/2016 Assessment Year: 2010-11 Shri Pankaj Rathore P/o M/s ITO-1(1) Gwalior Gajak & Sweet House, Bhopal बनाम/ New market, Vs. Bhopal (Appellant) (Revenue ) P.A. No.AFLPR8040R Appellant by Shri Nitin Kausick, Adv. Respondent by Shri K.G. Goyal, Sr. DR Date of Hearing: 16.01.2018 Date of Pronouncement: 31 .01.2018 आदेश / O R D E R PER KUL BHARAT, J.M: These two appeals by the assessee pertaining to the A.Y. 2010…

Shri Pankaj Rathore, Bhopal vs. The ITO Ward 1(1), Bhopal

In the result, appellant of assesse in ITANo

ITA 929/IND/2016[2010-11]Status: DisposedITAT Indore31 Jan 2018AY 2010-11

Bench: Shri Kul Bharat & Shri Manish Borad

Section 143(3)

…आयकर अपील"य अ"धकरण, इ"दौर "यायपीठ, इ"दौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER AND SHRI MANISH BORAD, ACCOUNTANT MEMBER ITA Nos.928 & 929/Ind/2016 Assessment Year: 2010-11 Shri Pankaj Rathore P/o M/s ITO-1(1) Gwalior Gajak & Sweet House, Bhopal बनाम/ New market, Vs. Bhopal (Appellant) (Revenue ) P.A. No.AFLPR8040R Appellant by Shri Nitin Kausick, Adv. Respondent by Shri K.G. Goyal, Sr. DR Date of Hearing: 16.01.2018 Date of Pronouncement: 31 .01.2018 आदेश / O R D E R PER KUL BHARAT, J.M: These two appeals by the assessee pertaining to the A.Y. 2010…

Harekrushna Panigrahi, Bhubaneswar vs. ITO, Ward-3(2), Bhubaneswar

In the result, all appeals filed by the assessee are allowed

ITA 176/CTK/2017[2006-07]Status: DisposedITAT Cuttack29 Jan 2018AY 2006-07
For Respondent: Shri D.K.Pradhan, DR
Section 271Section 271(1)(c)Section 274

…आयकर अपीऱीय अधिकरण, “एस.एम.सी” न्यायपीठ,कटक IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH CUTTACK BEFORE SHRI N.S.SAINI, ACCOUNTANT MEMBER आयकर अपीऱ सं./ITA No.172 to 176/CTK/2017 (नििाारण वषा / Assessment Years :2002-03 to 2006-07) Harekrushna Panigrahi, Vs. ITO, Ward-3(2), Plot No.258/220/2508, Bhubaneswar Saileshwar Vihar, Bhubaneswar स्थायी लेखा सं./जीआइआर सं./ PAN/GIR No. : AELPP 9469 F (अपीऱाथी /Appellant) (प्रत्यथी / Respondent) .. : Shri A.P.Mishra, AR निर्ााररती की ओर से /Assessee by राजस्व की ओर से /Revenue by : Shri D.K.Pradhan, DR सुनवाई की तारीख / Date of Hearing : 29/01/2018 घोषणा की तारीख/Date…

Harekrushna Panigrahi, Bhubaneswar vs. ITO, Ward-3(2), Bhubaneswar

In the result, all appeals filed by the assessee are allowed

ITA 175/CTK/2017[2005-06]Status: DisposedITAT Cuttack29 Jan 2018AY 2005-06
For Respondent: Shri D.K.Pradhan, DR
Section 271Section 271(1)(c)Section 274

…आयकर अपीऱीय अधिकरण, “एस.एम.सी” न्यायपीठ,कटक IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH CUTTACK BEFORE SHRI N.S.SAINI, ACCOUNTANT MEMBER आयकर अपीऱ सं./ITA No.172 to 176/CTK/2017 (नििाारण वषा / Assessment Years :2002-03 to 2006-07) Harekrushna Panigrahi, Vs. ITO, Ward-3(2), Plot No.258/220/2508, Bhubaneswar Saileshwar Vihar, Bhubaneswar स्थायी लेखा सं./जीआइआर सं./ PAN/GIR No. : AELPP 9469 F (अपीऱाथी /Appellant) (प्रत्यथी / Respondent) .. : Shri A.P.Mishra, AR निर्ााररती की ओर से /Assessee by राजस्व की ओर से /Revenue by : Shri D.K.Pradhan, DR सुनवाई की तारीख / Date of Hearing : 29/01/2018 घोषणा की तारीख/Date…

Harekrushna Panigrahi, Bhubaneswar vs. ITO, Ward-3(2), Bhubaneswar

In the result, all appeals filed by the assessee are allowed

ITA 174/CTK/2017[2004-05]Status: DisposedITAT Cuttack29 Jan 2018AY 2004-05
For Respondent: Shri D.K.Pradhan, DR
Section 271Section 271(1)(c)Section 274

…आयकर अपीऱीय अधिकरण, “एस.एम.सी” न्यायपीठ,कटक IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH CUTTACK BEFORE SHRI N.S.SAINI, ACCOUNTANT MEMBER आयकर अपीऱ सं./ITA No.172 to 176/CTK/2017 (नििाारण वषा / Assessment Years :2002-03 to 2006-07) Harekrushna Panigrahi, Vs. ITO, Ward-3(2), Plot No.258/220/2508, Bhubaneswar Saileshwar Vihar, Bhubaneswar स्थायी लेखा सं./जीआइआर सं./ PAN/GIR No. : AELPP 9469 F (अपीऱाथी /Appellant) (प्रत्यथी / Respondent) .. : Shri A.P.Mishra, AR निर्ााररती की ओर से /Assessee by राजस्व की ओर से /Revenue by : Shri D.K.Pradhan, DR सुनवाई की तारीख / Date of Hearing : 29/01/2018 घोषणा की तारीख/Date…

Harekrushna Panigrahi, Bhubaneswar vs. ITO, Ward-3(2), Bhubaneswar

In the result, all appeals filed by the assessee are allowed

ITA 173/CTK/2017[2003-04]Status: DisposedITAT Cuttack29 Jan 2018AY 2003-04
For Respondent: Shri D.K.Pradhan, DR
Section 271Section 271(1)(c)Section 274

…आयकर अपीऱीय अधिकरण, “एस.एम.सी” न्यायपीठ,कटक IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH CUTTACK BEFORE SHRI N.S.SAINI, ACCOUNTANT MEMBER आयकर अपीऱ सं./ITA No.172 to 176/CTK/2017 (नििाारण वषा / Assessment Years :2002-03 to 2006-07) Harekrushna Panigrahi, Vs. ITO, Ward-3(2), Plot No.258/220/2508, Bhubaneswar Saileshwar Vihar, Bhubaneswar स्थायी लेखा सं./जीआइआर सं./ PAN/GIR No. : AELPP 9469 F (अपीऱाथी /Appellant) (प्रत्यथी / Respondent) .. : Shri A.P.Mishra, AR निर्ााररती की ओर से /Assessee by राजस्व की ओर से /Revenue by : Shri D.K.Pradhan, DR सुनवाई की तारीख / Date of Hearing : 29/01/2018 घोषणा की तारीख/Date…

Harekrushna Panigrahi, Bhubaneswar vs. ITO, Ward-3(2), Bhubaneswar

In the result, all appeals filed by the assessee are allowed

ITA 172/CTK/2017[2002-03]Status: DisposedITAT Cuttack29 Jan 2018AY 2002-03
For Respondent: Shri D.K.Pradhan, DR
Section 271Section 271(1)(c)Section 274

…आयकर अपीऱीय अधिकरण, “एस.एम.सी” न्यायपीठ,कटक IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH CUTTACK BEFORE SHRI N.S.SAINI, ACCOUNTANT MEMBER आयकर अपीऱ सं./ITA No.172 to 176/CTK/2017 (नििाारण वषा / Assessment Years :2002-03 to 2006-07) Harekrushna Panigrahi, Vs. ITO, Ward-3(2), Plot No.258/220/2508, Bhubaneswar Saileshwar Vihar, Bhubaneswar स्थायी लेखा सं./जीआइआर सं./ PAN/GIR No. : AELPP 9469 F (अपीऱाथी /Appellant) (प्रत्यथी / Respondent) .. : Shri A.P.Mishra, AR निर्ााररती की ओर से /Assessee by राजस्व की ओर से /Revenue by : Shri D.K.Pradhan, DR सुनवाई की तारीख / Date of Hearing : 29/01/2018 घोषणा की तारीख/Date…

A.V.K. Viswanadha Raju, Hyderabad vs. ITO, Ward-6(2), Hyderabad

In the result, assessee’s appeal is allowed

ITA 146/HYD/2016[2004-05]Status: DisposedITAT Hyderabad24 Jan 2018AY 2004-05

Bench: Smt P. Madhavi Devi & Shri S. Rifaur Rahmanassessment Year: 2004-05 Avk Viswanadha Raju, Vs. Income-Tax Officer, Hyderabad. Ward – 6(2), Hyderabad

For Appellant: Shri V. Raghavendra RaoFor Respondent: Smt. M. Narmada
Section 133ASection 271(1)(c)Section 69

…] RD-AH 16290 (19th September 2006) – All. 9. Considered the rival submissions and perused the material facts 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 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 case of CIT Vs. Manjunatha Cotton & Ginn…

Usha Rani Kalidindi, Hyd, Hyderabad vs. DCIT, Circle-6(1), Hyd, Hyderabad

In the result, both the appeals under consideration are allowed

ITA 824/HYD/2015[2007-08]Status: DisposedITAT Hyderabad24 Jan 2018AY 2007-08

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahmanassessment Year: 2007-08

For Appellant: Shri S. Rama RaoFor Respondent: Smt. Suman Malik
Section 143(3)Section 271(1)(c)Section 274Section 54

…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: 2007-08 Usha Rani Kalidindi, Hyd. vs. Dy. Commissioner of Income-tax, Circle – 6(1) PAN – AFBPK 4176M Hyd. Appellant Respondent Assessment Year: 2007-08 K. Bala Vishnu Raju, Hyd. vs. Dy. Commissioner of Income-tax, Circle – 6(1) PAN – AFBPK 4177M Hyd. Appellant Respondent Assessee by: Shri S. Rama Rao Revenue by: Smt. Suman Malik Date of hearing: 20/12/2017 Date of pronouncement: 24/01/2018 O R D E R PER S. RIFAUR RAHMAN, AM: Both the…

K. Bala Vishnu Raju, Hyd, Hyderabad vs. DCIT, Circle-6(1), Hyd, Hyderabad

In the result, both the appeals under consideration are allowed

ITA 825/HYD/2015[2007-08]Status: DisposedITAT Hyderabad24 Jan 2018AY 2007-08

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahmanassessment Year: 2007-08

For Appellant: Shri S. Rama RaoFor Respondent: Smt. Suman Malik
Section 143(3)Section 271(1)(c)Section 274Section 54

…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: 2007-08 Usha Rani Kalidindi, Hyd. vs. Dy. Commissioner of Income-tax, Circle – 6(1) PAN – AFBPK 4176M Hyd. Appellant Respondent Assessment Year: 2007-08 K. Bala Vishnu Raju, Hyd. vs. Dy. Commissioner of Income-tax, Circle – 6(1) PAN – AFBPK 4177M Hyd. Appellant Respondent Assessee by: Shri S. Rama Rao Revenue by: Smt. Suman Malik Date of hearing: 20/12/2017 Date of pronouncement: 24/01/2018 O R D E R PER S. RIFAUR RAHMAN, AM: Both the…

Smartstream Technologies India P.Ltd, Mumbai vs. DCIT 8(3), Mumbai

In the result, appeal filed by assessee is allowed

ITA 6297/MUM/2014[2008-09]Status: DisposedITAT Mumbai23 Jan 2018AY 2008-09

Bench: Shri G.S. Pannu & Shri Pawan Singhm/S Smartstream Technologies Dcit 8(3), India Pvt. Ltd. Aver Plaza, Aayakar Bhavan, M.K. Road, 2Nd Floor, Plot No. B-13, Mumbai-400020. Vs. New Link Road, Andheri (W), Mumbai – 400 053. Pan: Aaacq2086M (Appellant) (Respondent)

For Appellant: Shri Milin Thakore (AR)For Respondent: Shri Saurabh Deshpande
Section 143(3)Section 250Section 253Section 254(1)Section 271Section 271(1)(c)Section 274Section 92C

……IN THE INCOME TAX APPELLATE TRIBUNAL, BENCH “K”, MUMBAI BEFORE SHRI G.S. PANNU, ACCOUNTANT MEMBER AND SHRI PAWAN SINGH, JUDICIAL MEMBER M/s Smartstream Technologies DCIT 8(3), India Pvt. Ltd. Aver Plaza, Aayakar Bhavan, M.K. Road, 2nd Floor, Plot No. B-13, Mumbai-400020. Vs. New Link Road, Andheri (W), Mumbai – 400 053. PAN: AAACQ2086M (Appellant) (Respondent) Assessee by : Shri Milin Thakore (AR) Revenue by : Shri Saurabh Deshpande (DR) Date of hearing : 23.01.2018 Date of Pronouncement : 23 .01.2018 Order Under Section 254(1) of Income Tax Act PER PAWAN SINGH, JUDICIAL MEMBER: 1. This appeal by assesse…