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

Indrani Sunil Pillai, Mumbai vs. ACIT 21(1), Mumbai

In the result, assessee’s appeal is allowed

ITA 1339/MUM/2016[2010-11]Status: DisposedITAT Mumbai19 Jan 2018AY 2010-11

Bench: Shri Saktijit Dey & Shri Manoj Kumar Aggarwal

For Appellant: Shri Tanmay Phadke a/wFor Respondent: Shri Saurabh Kumar Rai

Section 271(1)(c)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER AND SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER ITA no.1339/Mum./2016 (Assessment Year : 2010–11) Mrs. Indrani Sunil Pillai 1204, “B” Wing Siddhivinayak Annexe ……………. Appellant Veer Nariman Road Prabhadevi, Mumbai 400 025 PAN – ACCPP3394C v/s Asstt. Commissioner of Income Tax ……………. Respondent Circle–21(1), Mumbai Assessee by : Shri Tanmay Phadke a/w Shri Kedar Phadke Revenue by : Shri Saurabh Kumar Rai Date of Hearing – 10.01.2018 Date of Order – 19.01.2018 O R D E R PER SAKTIJIT DEY, J.M. Aforesaid appeal…

B.Adinarayana, Anakapalle vs. The ITO, Anakapalle

In the result, appeal filed by the assessee is allowed

ITA 361/VIZ/2015[2003-04]Status: DisposedITAT Visakhapatnam12 Jan 2018AY 2003-04

Bench: Shri V. Durga Rao, Hon’Ble & Shri D.S. Sunder Singh, Hon’Bleb. Adinarayana, Vs. Ito, Ward-1, S/O Ramu Naidu, D.No. 5-9-32, Anakapalle. Lakshmi Devi Peta, Anakapalle-1. Pan No. Aetpb 5443 B (Appellant) (Respondent)

For Appellant: Shri C.V.S. Murthy – FCAFor Respondent: Shri R.S. Aravindakshan – Sr.DR

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 B. Adinarayana, vs. ITO, Ward-1, S/o Ramu Naidu, D.No. 5-9-32, Anakapalle. Lakshmi Devi Peta, Anakapalle-1. PAN No. AETPB 5443 B (Appellant) (Respondent) Assessee by : Shri C.V.S. Murthy – FCA. Department By : Shri R.S. Aravindakshan – Sr.DR Date of hearing : 10/01/2018. Date of pronouncement : 12/01/2018. 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 (App…

Deepika Infratech Pvt.Ltd., Hyd, Hyderabad vs. ACIT, Circle-1(2), Hyderabad

In the result, appeal in ITA No

ITA 76/HYD/2016[2009-10]Status: DisposedITAT Hyderabad12 Jan 2018AY 2009-10

Bench: Smt P. Madhavi Devi & Shri S. Rifaur Rahman

For Appellant: Shri A.V. RaghuramFor Respondent: Shri J. Siri Kumar

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

…ed on the orders of revenue authorities. 15. 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…

Dy.CIT, Circle-1(2), Hyderabad vs. M/S Deepika Infratech Pvt Ltd., Hyderabad

In the result, appeal in ITA No

ITA 1156/HYD/2014[2009-10]Status: DisposedITAT Hyderabad12 Jan 2018AY 2009-10

Bench: Smt P. Madhavi Devi & Shri S. Rifaur Rahman

For Appellant: Shri A.V. RaghuramFor Respondent: Shri J. Siri Kumar

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

M/S Deepika Infratech Pvt Ltd., Hyderabad vs. ACIT, Circle 1(2), Hyderabad

In the result, appeal in ITA No

ITA 1155/HYD/2014[2009-10]Status: DisposedITAT Hyderabad12 Jan 2018AY 2009-10

Bench: Smt P. Madhavi Devi & Shri S. Rifaur Rahman

For Appellant: Shri A.V. RaghuramFor Respondent: Shri J. Siri Kumar

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

Cenzar Industries Ltd, Mumbai vs. ITO 5(1)(3), Mumbai

In the result, appeal filed by the assessee is allowed

ITA 1970/MUM/2015[2006-07]Status: DisposedITAT Mumbai29 Dec 2017AY 2006-07

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

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

…a Bhupendra Dalal - ITA No.3363/Mum/2016 3. Dr Sarita Milind Davare - ITA 2187 and 1789Mum/2014 4. Universal Music India Pvt Ltd – ITA No.6752/Mum/2014 5. Shri Samson Perinchery - IT Nos 4625 to 4630/Mum/2013 8 ITA 1970/Mum/2015 6. SSA’s Emerald Meadows – 242 Taxmann 180 (SC 9. On the other hand, the Ld.DR submitted that the entire facts and circumstances leading to the levy of penalty has to be seen and simply because penalty has been initiated on one charge and levied on a different charge or penalty has been initiated on both charges does not mean that whole penalty proceedings get vitiated. The Ld.DR fu…

Hemanta Kumar Pattnaik, L/H. of Late Bijuli Pattnaik, Bhubaneswar vs. DCIT, Circle-2(1), Bhubaneswar

In the result, appeal filed by the assessee is allowed

ITA 327/CTK/2017[2010-11]Status: DisposedITAT Cuttack28 Dec 2017AY 2010-11

Bench: Shri N.S.Sainiआयकर अपीऱ सं./Ita No.327/Ctk/2017 (नििाारण वषा / Assessment Year :2010-2011) Bijuli Pattnaik (Now Deceased) Vs. Dcit, Circle-2(1), Through Lr Hemanta Kumar Bhubaneswar Pattnaik, 3829, Sriram Nagar, Bhubaneswar-751002 स्थायी लेखा सं./जीआइआर सं./ Pan/Gir No. : Agipp 3379 B (अपीऱाथी /Appellant) (प्रत्यथी / Respondent) .. निर्ााररती की ओर से /Assessee By : Shri D.K.Sheth, Ar राजस्व की ओर से /Revenue By : Shri D.K.Pradhan, Dr सुनवाई की तारीख / Date Of Hearing : 27/12/2017 घोषणा की तारीख/Date Of Pronouncement 28/12/2017 आदेश / O R D E R This Is An Appeal Filed By The Assessee Against The Order Of The Cit(A)-1, Bhubaneswar, Dated 20.06.2017. 2. The Sole Issue Involved In This Appeal Is That The Cit(A) Erred In Confirming The Action Of The Assessing Officer In Confirming The Levy Of Penalty U/S.271(1)(C)Of The Act Of Rs.44,653/-. 3. At The Outset, Ld. Authorised Representative Of The Assessee Filed Before Me Copy Of Notice Issued U/S.274/271(1)(C) Of The Act Dated 25.03.2013, Copy Of Which Is Placed On Record & Pointed Out Therefrom That In The Said Notice, The Assessing Officer Has Stated As Under: “ *** Have Concealed The Particulars Of Your Income Or Furnished Inaccurate Particulars Of Such Income.” 4. He Submitted That It Is Not Clear From The Said Notice Issued U/S.274/271(1)(C) Of The Act By The Assessing Officer Whether The Show

For Appellant: Shri D.K.Sheth, ARFor 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.327/CTK/2017 (नििाारण वषा / Assessment Year :2010-2011) Bijuli Pattnaik (Now Deceased) Vs. DCIT, Circle-2(1), Through LR Hemanta Kumar Bhubaneswar Pattnaik, 3829, Sriram Nagar, Bhubaneswar-751002 स्थायी लेखा सं./जीआइआर सं./ PAN/GIR No. : AGIPP 3379 B (अपीऱाथी /Appellant) (प्रत्यथी / Respondent) .. निर्ााररती की ओर से /Assessee by : Shri D.K.Sheth, AR राजस्व की ओर से /Revenue by : Shri D.K.Pradhan, DR सुनवाई की तारीख / Date of Hearing : 27/12/2017 घोषण…

DCIT, Cir-10(1), Kolkata vs. M/S Jalan Carbons & Chemicals (P) Ltd., Kolkata

In the result, appeal of the revenue is dismissed

ITA 89/KOL/2016[2010-2011]Status: DisposedITAT Kolkata21 Dec 2017AY 2010-2011

Bench: "ी जे. सुधाकर रे"डी, लेखा सद"य एवं/And "ी ऐ. ट". वक", "यायीक सद"य) [Before Shri J. Sudhakar Reddy, Am & Shri A. T. Varkey, Jm]

Section 271(1)(c)Section 274

…1 Jalan Carbons & Chemicals (P) Ltd.. AYs- 2010-11 आयकर अपील"य अधीकरण, "यायपीठ – “C” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH: KOLKATA (सम")Before "ी जे. सुधाकर रे"डी, लेखा सद"य एवं/and "ी ऐ. ट". वक", "यायीक सद"य) [Before Shri J. Sudhakar Reddy, AM & Shri A. T. Varkey, JM] I.T.A. No. 89/Kol/2016 Assessment Year: 2010-11 Deputy Commissioner of Income-tax, Vs. M/s. Jalan Carbons & Chemicals (P) Circle-10(1), Kolkata. Ltd. (PAN:AAACJ8324R) Appellant Respondent Date of Hearing 07.12.2017 Date of Pronouncement 21.12.2017 For the Appellant Shri David Z. Chawngthu, Addl. CIT, Sr. DR For the Respondent…

Ural India Ltd., Kolkata vs. DCIT, Cir-7, Kolkata

In the result, appeal of assessee is allowed and that of the revenue is dismissed

ITA 762/KOL/2015[2010-2011]Status: DisposedITAT Kolkata21 Dec 2017AY 2010-2011

Section 271(1)(c)Section 274

…Ural India Ltd. AYs- 2010-11 आयकर अपील"य अधीकरण, "यायपीठ – “C” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH: KOLKATA (सम")Before "ी जे. सुधाकर रे"डी, लेखा सद"य एवं/and "ी ऐ. ट". वक", "यायीक सद"य) [Before Shri J. Sudhakar Reddy, AM & Shri A. T. Varkey, JM] I.T.A. No. 762/Kol/2015 Assessment Year: 2010-11 Ural India Ltd. (PAN:AAACU6182G) Vs. Deputy Commissioner of Income-tax, Circle-7, Kolkata. Appellant Respondent & I.T.A. No. 718/Kol/2015 Assessment Year: 2010-11 Deputy Commissioner of Income-tax, Vs. Ural India Ltd. Circle-7(2), Kolkata. Appellant Respondent Date of Hearing 07.12.2017 Date of Pron…

DCIT, Cir-7(2), Kolkata vs. M/S Ural India Ltd., Kolkata

In the result, appeal of assessee is allowed and that of the revenue is dismissed

ITA 718/KOL/2015[2011-2012]Status: DisposedITAT Kolkata21 Dec 2017AY 2011-2012

Section 271(1)(c)Section 274

Manorama Properties Pvt. Ltd., Bhubaneswar vs. ITO, Ward-2(2), Bhubaneswar

In the result, appeal filed by the assessee is allowed

ITA 292/CTK/2016[2011-12]Status: DisposedITAT Cuttack11 Dec 2017AY 2011-12

Bench: Shri N.S.Saini, Am & Shri Pavan Kumar Gadale, Jm Income Tax Appeal No.292/Ctk/2016 (नििाारण वषा / Assessment Year :2011-2012) Manorama Properties (P) Ltd. Vs. Ito, Ward-2(2), Plot No.107,Subhas Bose Road Bhubaneswar-751007 Rasulgarh, Bhubaneswar-10 स्थायी लेखा सं./जीआइआर सं./ Pan/Gir No. : Aaacm 9865 C (अपीऱाथी /Appellant) (प्रत्यथी / Respondent) .. निर्ााररती की ओर से /Assessee By : Shri P.R.Mohanty, Ar राजस्व की ओर से /Revenue By : Shri S.K.Bandyopadhyay, Dr सुनवाई की तारीख / Date Of Hearing : 11/12/2017 घोषणा की तारीख/Date Of Pronouncement 11/12/2017 आदेश / O R D E R Per Shri N.S.Saini, Am: This Is An Appeal Filed By The Assessee Against The Order Of The Cit(A)-1, Bhubaneswar Dated 30.04.2016 For The Assessment Year 2011-12. 2. The Sole Ground Of Appeal Taken By The Assessee That The Cit(A) Was Not Justified In Confirming The Levy Of Penalty Of Rs.1,33,515/- U/S.271(1)(C) Of The Act 3. At The Outset, Ld Authorised Representative Of The Assessee Submitted That In The Order Passed U/S.271(1)(C) Of The Act Dated 28.08.2014, The Ao Has Observed As Under :- “Therefore, It Is Inferred That The Assessee Has Furnished Inaccurate Particulars/Concealed Income Worth Rs.4,32,085/- Which Remain Unexplained & Thereby Liable For Penalty U/S.271(1)(C) Of The I.T. Act.” He Further Submitted That While Levying The Penalty Finally In The Order, The Assessing Officer Observed As Under :-

For Appellant: Shri P.R.Mohanty, ARFor Respondent: Shri S.K.Bandyopadhyay, 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 INCOME TAX APPEAL No.292/CTK/2016 (नििाारण वषा / Assessment Year :2011-2012) Manorama Properties (P) Ltd. Vs. ITO, Ward-2(2), Plot No.107,Subhas Bose Road Bhubaneswar-751007 Rasulgarh, Bhubaneswar-10 स्थायी लेखा सं./जीआइआर सं./ PAN/GIR No. : AAACM 9865 C (अपीऱाथी /Appellant) (प्रत्यथी / Respondent) .. निर्ााररती की ओर से /Assessee by : Shri P.R.Mohanty, AR राजस्व की ओर से /Revenue by : Shri S.K.Bandyopadhyay, DR सुनवाई की तारीख / Date of Hearing : 11/12/2017 घोष…

Gopi Krishna Panda, Bhubaneswar vs. ITO, Ward-2(3), Bhubaneswar

In the result, appeal filed by the assessee is allowed

ITA 229/CTK/2017[2009-10]Status: DisposedITAT Cuttack29 Nov 2017AY 2009-10

Bench: Shri N.S.Sainiआयकर अपीऱ सं./Ita No.229/Ctk/2017 (नििाारण वषा / Assessment Year :2009-2010) Gopi Krishna Panda, Vs. Ito, Ward-2(3), Assistant Professor, Bhubaneswar Regional College Of Management Chandrasekharpur, Bhubaneswar-753023 स्थायी लेखा सं./जीआइआर सं./ Pan/Gir No. : Aldpp 5522 G (अपीऱाथी /Appellant) (प्रत्यथी / Respondent) .. निर्ााररती की ओर से /Assessee By : Shri B.K.Mohapatra, Ar राजस्व की ओर से /Revenue By : Shri D.K.Pradhan, Dr सुनवाई की तारीख / Date Of Hearing : 28/11/2017 घोषणा की तारीख/Date Of Pronouncement 29/11/2017 आदेश / O R D E R This Is An Appeal Filed By The Assessee Against The Order Of The Cit(A)-2,Bhubaneswar, Dated 21.02.2017. 2. The Sole Ground Of Appeal Taken By The Assessee That The Cit(A) Was Not Justified In Confirming The Levy Of Penalty Of Rs.15,00,000/- U/S.271(1)(C) Of The Act 3. At The Outset, Ld Authorised Representative Of The Assessee Submitted That In The Order Passed U/S.271(1)(C) Of The Act Dated 30.12.2015, The Ao Has Observed As Under :- “Accordingly, Penalty Proceeding U/S.271(1)(C) Of The Act Was Initiated For Concealment Of Particulars Of Income & Furnishing Inaccurate Particulars Of Income.” He Further Submitted That While Levying The Penalty Finally In The Order, The Assessing Officer Observed As Under :-

For Appellant: Shri B.K.Mohapatra, ARFor 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.229/CTK/2017 (नििाारण वषा / Assessment Year :2009-2010) Gopi Krishna Panda, Vs. ITO, Ward-2(3), Assistant Professor, Bhubaneswar Regional College of Management Chandrasekharpur, Bhubaneswar-753023 स्थायी लेखा सं./जीआइआर सं./ PAN/GIR No. : ALDPP 5522 G (अपीऱाथी /Appellant) (प्रत्यथी / Respondent) .. निर्ााररती की ओर से /Assessee by : Shri B.K.Mohapatra, AR राजस्व की ओर से /Revenue by : Shri D.K.Pradhan, DR सुनवाई की तारीख / Date of Hearing : 28/11/2017…

Veena Kothari, Kolkata vs. DCIT, Cir-44, Kolkata

In the result, appeal of assessee is allowed

ITA 677/KOL/2016[2007-08]Status: DisposedITAT Kolkata29 Nov 2017AY 2007-08

Bench: Shri S. S. Viswanethra Ravi, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.677/Kol/2016 (िनधा"रणवष" / Assessment Year: 2007-08) Veena Kothari Vs. Dcit, Cir-44, Kolkata 86, Canning Street, Kolkata – 1. 3 No., Govt. Place(W), Kolkata – 1. "थायीलेखासं./जीआइआरसं./Pan/Gir No. :Afypk 7105 H (Appellant) .. (Respondent) Appellant By : Shri Anil Kochar, Advocate Respondent By : Shri David Z. Chownghthu, Addl. Cit सुनवाईकीतारीख/ Date Of Hearing : 17/10/2017 घोषणाकीतारीख/Date Of Pronouncement : 29/11/2017 आदेश / O R D E R Per Dr. Arjun Lal Saini, Am: The Captioned Appeal Filed By The Assessee, Pertaining To Assessment Year 2007-08, Is Directed Against The Order Passed By The Ld Commissioner Of Income Tax (Appeals)-13,Kolkata,In Appeal No.867/Cit(A)-13/Kol/Cir- 44/2014-15, Dated 22.01.2016,Which In Turn Arises Out Of An Assessment Order Passed By The Assessing Officer U/S.271(1)(C) Of The Income Tax Act, 1961 (Hereinafter Referred To As The ‘Act’), Dated 22.03.2013. 2.The Assessee Has Raised The Following Grounds Of Appeal: “1. For That The Ld. Cit(A) Erred In Dismissing The Appeal Of The Appellant Submitted Against The Order Of The Ao Who Had Imposed Penalty Of Rs.31,780/- U/S 271(1)(C) Of The Act. 2. For That The Ld. Cit(A) Ought To Have Appreciated The Factual Aspect Of The Case & The Submissions Made By The Appellant In The Course Of Hearing & Ought Not To Have Confirmed The Levy Of Penalty Imposed By The Ao U/S 271(1)(C). 3. For That The Ld. Cit(A) Ought To Have Held That The Proceedings Initiated U/S U/S 271(1)(C) By The Ao By Way Of Notice Issued By Him

For Appellant: Shri Anil Kochar, AdvocateFor Respondent: Shri David Z. Chownghthu, Addl. CIT

Section 271(1)(c)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL “D”, BENCH KOLKATA BEFORE SHRI S. S. VISWANETHRA RAVI, JM &DR. A.L.SAINI, AM आयकरअपीलसं./ITA No.677/Kol/2016 (िनधा"रणवष" / Assessment Year: 2007-08) Veena Kothari Vs. DCIT, Cir-44, Kolkata 86, Canning Street, Kolkata – 1. 3 No., Govt. Place(W), Kolkata – 1. "थायीलेखासं./जीआइआरसं./PAN/GIR No. :AFYPK 7105 H (APPELLANT) .. (RESPONDENT) Appellant by : Shri Anil Kochar, Advocate Respondent by : Shri David Z. Chownghthu, Addl. CIT सुनवाईकीतारीख/ Date of Hearing : 17/10/2017 घोषणाकीतारीख/Date of Pronouncement : 29/11/2017 आदेश / O R D E R Per Dr. Arjun Lal Saini, AM: The captioned a…

Nathmal Tungar, Kolkata vs. ITO, W-43(4), Kolkata

In the result, appeal of assessee is allowed

ITA 612/KOL/2016[2005-2006]Status: DisposedITAT Kolkata29 Nov 2017AY 2005-2006

For Appellant: Shri S.D. Verma, AdvocateFor Respondent: Shri Arindam Bhattacharjee, Addl. CIT

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

…IN THE INCOME TAX APPELLATE TRIBUNAL “D”, BENCH KOLKATA BEFORE SHRI S. S. VISWANETHRA RAVI, JM &DR. A.L.SAINI, AM आयकरअपीलसं./ITA No.612/Kol/2016 (िनधा"रणवष" / Assessment Year: 2005-06) Nathmal Tungar Vs. ITO, Ward-43(4), Kolkata C/o. S.D. Verma, 7, Rabindra 3, Govt. Place, West Bengal, Sarani, 2nd Floor, Kolkata -1. Kolkata – 1. "थायीलेखासं./जीआइआरसं./PAN/GIR No. :ACXPT 1238 N (APPELLANT) .. (RESPONDENT) Appellant by : Shri S.D. Verma, Advocate Respondent by : Shri Arindam Bhattacharjee, Addl. CIT सुनवाईकीतारीख/ Date of Hearing : 16/10/2017 घोषणाकीतारीख/Date of Pronouncement : 29/11/2017 आदेश / O R D E R Per Dr…

M/S Murlidhar Ratanlal Exports, Kolkata vs. DCIT, Cir-1, Kolkata

In the result, appeal of assessee is allowed

ITA 123/KOL/2016[2010-2011]Status: DisposedITAT Kolkata17 Nov 2017AY 2010-2011

Section 271(1)(c)Section 274

…1 Murlidhar Ratanlal Exports Ltd.., AY 2010-11 आयकर अपील"य अधीकरण, "यायपीठ – “D” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH: KOLKATA (सम")Before "ी जे. सुधाकर रे"डी, लेखा सद"य एवं/and "ी ऐ. ट". वक", "यायीक सद"य) [Before Shri J. Sudhakar Reddy, AM & Shri A. T. Varkey, JM] I.T.A. No. 123/Kol/2016 Assessment Year: 2010-11 M/s. Murlidhar Ratanlal Exports Ltd. Vs. Deputy Commissioner of Income-tax, (PAN:AABCM8371Q) Circle-1, Kolkata. Appellant Respondent Date of Hearing 27.09.2017 Date of Pronouncement 17.11.2017 For the Appellant Shri Shikha Agarwal, ACA For the Respondent Shri Kalyan Nath, Addl. C…

Bahrti Malpani, Jaipur vs. ITO, Jaipur

In the result, the appeal of assessee (ITA No

ITA 316/JPR/2016[2008-09]Status: DisposedITAT Jaipur10 Nov 2017AY 2008-09

Bench: Hon’Ble Sri Vijay Pal Rao, Jm & Dr. Arjun Lal Saini, Am] I.T.A No. 316/Jp/2016 Assessment Year : 2008-09

For Appellant: Shri Vimal Chopra (CA)For Respondent: Shri P.P.Meena (JCIT)

Section 145(3)Section 271Section 271(1)(c)Section 274Section 277(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : JAIPUR [Before Hon’ble Sri Vijay Pal Rao, JM & Dr. Arjun Lal Saini, AM] I.T.A No. 316/JP/2016 Assessment Year : 2008-09 Bahrti Malpani -vs.- ITO, Ward 1(2), Jaipur Jaipur Jaipur [PAN : ADGPM6495G) (Appellant) (Respondent) I.T.A No. 317/JP/2016 Assessment Year : 2009-10 Bahrti Malpani -vs.- ITO Ward 1(2), Jaipur Jaipur Jaipur [PAN : ADGPM6495G) (Respondent) (Appellant) For the Appellant : Shri Vimal Chopra (CA) For the Respondent : Shri P.P.Meena (JCIT) Date of Hearing : 08.11.2017. Date of Pronouncement : 10 .11.2017. ORDER Per Dr.Arjun Lal Saini, A…

Vidya Vardhini, Thane vs. ACIT Cen Cir 2, Thane

In the result, assessee’s appeal is allowed

ITA 3730/MUM/2014[2000-01]Status: DisposedITAT Mumbai10 Nov 2017AY 2000-01

Bench: Shri Saktijit Dey & Shri Manoj Kumar Aggarwal

For Appellant: Shri Subodh RatnaparkhiFor Respondent: Ms. Pooja Swaroop

Section 11Section 12ASection 132Section 142Section 153ASection 271(1)(c)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER AND SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER ITA no.3730/Mum./2014 (Assessment Year : 2000–01) Vidyavardhini C/o A.V. College Vasai Road (W) ……………. Appellant Dist. Thane 401 202 PAN – AAATV2687C v/s Asstt. Commissioner of Income Tax ……………. Respondent Circle–2, Mumbai Revenue by : Ms. Pooja Swaroop Assessee by : Shri Subodh Ratnaparkhi Date of Hearing – 26.09.2017 Date of Order – 10.11.2017 O R D E R PER SAKTIJIT DEY, J.M. Aforesaid appeal by the assessee is against the order dated 27th February 2014, passed b…

Preeeti Jhangiani, Mumbai vs. ITO 11(1)(3), Mumbai

In the result, the appeal is allowed

ITA 5447/MUM/2014[2006-07]Status: DisposedITAT Mumbai03 Nov 2017AY 2006-07

Bench: Shri Joginder Singh () & Shri N.K. Pradhan () Assessment Year: 2006-07 & Assessment Year: 2008-09

For Appellant: Mr. R.C. Jain, ARFor Respondent: Mr. Rajat Mittal, DR

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

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “C” MUMBAI BEFORE SHRI JOGINDER SINGH (JUDICIAL MEMBER) AND SHRI N.K. PRADHAN (ACCOUNTANT MEMBER) Assessment Year: 2006-07 & Assessment Year: 2008-09 Ms. Preeti Jhangiani ITO-11(1)(3) 17, Sea Mist, 14, Palli Aayakar Bhavan M.K. Vs. Road, Bandra (W) Road, Mumbai400020. Mumbai-400050. PAN No. ACZPJ7129C Appellant Respondent Assessee by : Mr. R.C. Jain, AR Revenue by : Mr. Rajat Mittal, DR Date of Hearing : 22/08/2017 Date of pronouncement : 03/11/2017 ORDER PER N.K. PRADHAN, A.M. The captioned appeals filed by the assessee are directed against the order of the…

Shri Rasikbhai C. Patel, Anand vs. The Income Tax Officer, Ward-1, Anand

In the result, the appeal of the assessee is allowed

ITA 2029/AHD/2014[2003-04]Status: DisposedITAT Ahmedabad31 Oct 2017AY 2003-04

For Appellant: Shri Vijay Ranjan with Ira Kapoor, A.RFor Respondent: Shri Mudit Nagpal, Sr. D.R

Section 133ASection 143(3)Section 147Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “B” BENCH Before: Shri Mahavir Prasad, Judicial Member And Shri Amarjit Singh, Accountant Member Assessment Year 2003-04 Shri Rasikbhai C. Patel, The ITO, Mota Wanda, Ward-1, Chikhodra, Vs Anand Anand-388001 (Respondent) PAN: AEDPP4171J (Appellant) Revenue by: Shri Mudit Nagpal, Sr. D.R. Assessee by: Shri Vijay Ranjan with Ira Kapoor, A.R. Date of hearing : 04-10-2017 Date of pronouncement : 31-10-2017 आदेश/ORDER PER : AMARJIT SINGH, ACCOUNTANT MEMBER:- This assessee’s appeal for A.Y. 2003-04, arises from order of the CIT(A)-IV, Baroda dated 21-03-2014, in…

M/S. Kalinga Mining Corporation Pvt. Ltd., Cuttack vs. ACIT, Circle-2(2), Cuttack

In the result, appeal filed by the assessee is allowed

ITA 118/CTK/2016[2011-12]Status: DisposedITAT Cuttack25 Oct 2017AY 2011-12

Bench: S/Shri N.S Saini & Pavan Kumar Gadaleassessment Year : 2011-12

For Appellant: Shri P.K.Jesthi, ARFor Respondent: Shri D.K.Pradhan, DR

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

…Asse ssment Year : 20 11- 12 IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK BEFORE S/SHRI N.S SAINI, ACCOUNTANT MEMBER AND PAVAN KUMAR GADALE, JUDICIAL MEMBER Assessment Year : 2011-12 M/s. Kalinga Mining Vs. ACIT, Circle 2(2), Cuttack Corporation (P) Ltd.,Shaikh Baxar, Cuttack PAN/GIR No.AADCK 6771 N (Appellant) .. ( Respondent) Assessee by : Shri P.K.Jesthi, AR Revenue by : Shri D.K.Pradhan, DR Date of Hearing : 25/10/ 2017 Date of Pronouncement : 25 /10/ 2017 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)- Cuttack dated 29.1.2016 for th…