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 366,470 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

Kesoram Industries Limited, Kolkata vs. DCIT, Circle-5, Kolkata

In the result, appeal of assessee is allowed

ITA 2111/KOL/2014[2005-2006]Status: DisposedITAT Kolkata12 Jul 2017AY 2005-2006

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 Kesoram Industries Ltd., AY 2005-06 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. 2111/Kol/2014 Assessment Year: 2005-06 Kesoram Industries Ltd. Vs. Deputy Commissioner of Income-tax, (PAN: AABCK2417P) Circle-5, Kolkata. Appellant Respondent Date of Hearing 20.06.2017 Date of Pronouncement 12.07.2017 For the Appellant Shri D. S. Damle, AR For the Respondent Shri Goulen Hangshing, CIT, DR ORDER Per Shri A.…

DCIT, Circle-4, Kolkata vs. M/S. Andrew Yule & Co. Ltd., Kolkata

In the result, appeal of revenue is dismissed

ITA 2067/KOL/2014[1988-89]Status: DisposedITAT Kolkata12 Jul 2017AY 1988-89

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 Andrew Yule & Co. Ltd., AY 1988-89 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. 2067/Kol/2014 Assessment Year: 1988-89 Deputy Commissioner of Income-tax, Vs. M/s. Andrew Yule & Co. Ltd. Circle-4, Kolkata (PAN:AACCA4245Q) Appellant Respondent Date of Hearing 20.06.2017 Date of Pronouncement 12.07.2017 For the Appellant N o n e For the Respondent Shri Anjan Kr. Bandyopadhyay, AR ORDER Per Shri A.T.Varkey,…

Ranjit Das, Kolkata vs. DCIT, CC-Xiii, Kolkata

In the result, appeal of assessee is allowed

ITA 1999/KOL/2014[2009-2010]Status: DisposedITAT Kolkata12 Jul 2017AY 2009-2010

Bench: "ी ऐ. ट". वक", "यायीक सद"य एवं/And "ी एम .बालागणेश, लेखा सद"य) [Before Shri A. T. Varkey, Jm & Shri M. Balaganesh, Am]

Section 271(1)(c)Section 274

…1 Ranjit Das, AY 2009-10 आयकर अपील"य अधीकरण, "यायपीठ – “B” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH: KOLKATA (सम")Before "ी ऐ. ट". वक", "यायीक सद"य एवं/and "ी एम .बालागणेश, लेखा सद"य) [Before Shri A. T. Varkey, JM & Shri M. Balaganesh, AM] I.T.A. No. 1999/Kol/2014 Assessment Year: 2009-10 Ranjit Das Vs. Deputy Commissioner of Income-tax, (PAN: AIIPD1588J) Central Circle-XIII, Kolkata. Appellant Respondent Date of Hearing 10.07.2017 Date of Pronouncement 12.07.2017 For the Appellant Shri Nirav Sheth, ACA For the Respondent Smt. Kakoli Das, ITO ORDER Per Shri A.T.Varkey, JM This is an appeal…

M/S Flicker Trading Limited, Kolkata vs. D.C.I.T, Cir- 8, Kolkata.

In the result, appeal of assessee is allowed

ITA 400/KOL/2013[2006-07]Status: DisposedITAT Kolkata12 Jul 2017AY 2006-07

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 271Section 271(1)(c)Section 274

…1 Flicker Trading Limited., AY 2006-07 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. 400/Kol/2013 Assessment Year: 2006-07 M/s. Flicker Trading Limited Vs. Deputy Commissioner of Income-tax, (PAN: AAACF4116D) Circle-8, Kolkata. Appellant Respondent Date of Hearing 20.06.2017 Date of Pronouncement 12.07.2017 For the Appellant Shri Manish Tiwari, AR For the Respondent N o n e ORDER Per Shri A.T.Varkey, JM Thi…

Parwati Lakh Udyog, Kolkata vs. ACIT, Cir-43, Kolkata

In the result, appeal of assessee is allowed

ITA 1381/KOL/2014[2003-2004]Status: DisposedITAT Kolkata07 Jul 2017AY 2003-2004

Bench: "ी ऐ. ट". वक", "यायीक सद"य एवं/And "ी एम .बालागणेश, लेखा सद"य) [Before Shri A. T. Varkey, Jm & Shri M. Balaganesh, Am]

Section 271(1)(c)Section 274

…1 Parwati Lakh Udyog, AY 2003-04 आयकर अपील"य अधीकरण, "यायपीठ – “B” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH: KOLKATA (सम")Before "ी ऐ. ट". वक", "यायीक सद"य एवं/and "ी एम .बालागणेश, लेखा सद"य) [Before Shri A. T. Varkey, JM & Shri M. Balaganesh, AM] I.T.A. No. 1381/Kol/2014 Assessment Year: 2003-04 Parwati Lakh Udyog Vs. Assistant Commissioner of Income- (PAN: AADFP6755E) tax, Circle-43, Kolkata. Appellant Respondent Date of Hearing 29.06.2017 Date of Pronouncement 07.07.2017 For the Appellant Shri Subash Agarwal, Advocate For the Respondent Shri Saurabh Kumar, Addl. CIT, Sr. DR ORDER Per Shri…

A.C.I.T., Circle-2, Asansol vs. M/S G.C.Super Cement Pvt. Ltd., Asansol

In the result, both the appeal of revenue and Cross Objection of assessee are dismissed

ITA 2561/KOL/2013[2008-2009]Status: DisposedITAT Kolkata09 Jun 2017AY 2008-2009

Bench: "ी ऐ. ट". वक", "यायीक सद"य एवं/And डॉ. ए. एल. सैनी, लेखा सद"य) [Before Shri A. T. Varkey, Jm & Dr. A. L. Saini, Am]

Section 271(1)(c)Section 274

…1 ITA No.2561/Kol/2013 & CO No.11/Kol/2014 M/s.G. G. Super Cement Pvt. Ltd., AY 2008-09 आयकर अपील"य अधीकरण, "यायपीठ – “B” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH: KOLKATA (सम")Before "ी ऐ. ट". वक", "यायीक सद"य एवं/and डॉ. ए. एल. सैनी, लेखा सद"य) [Before Shri A. T. Varkey, JM & Dr. A. L. Saini, AM] आयकर अपील सं"या / I.T.A No. 2561/Kol/2013 "नधॉरण वषॅ/Assessment Year: 2008-09 Assistant Commissioner of Income-tax, Vs. M/s. G. G. Super Cement Pvt. Ltd., (PAN: ADKPR8212J) Circle-2, Asansol (अपीलाथ"/Appellant) (""यथ"/Respondent) & C.O. No.11/Kol/2014 IN आयकर अपील सं"या / I.T.A No. 2561/Kol/2013 "नधॉ…

Krishnendu Banerjee, Kolkata vs. ITO, WD-24(2), Kolkata

In the result, appeal of assessee is allowed

ITA 1488/KOL/2014[2005-2006]Status: DisposedITAT Kolkata01 Jun 2017AY 2005-2006

Bench: Shri A. T. Varkey, Jm & Dr. A. L. Saini, Am]

Section 271(1)(c)Section 274

…1 Krishnendu Banerjee AY 2005-06 IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH: KOLKATA [Before Shri A. T. Varkey, JM & Dr. A. L. Saini, AM] I.T.A. No. 1488/Kol/2014 Assessment Year: 2005-06 Krishnendu Banerjee Vs. Income-tax Officer, Wd-24(2), Kolkata (PAN:AGLPB3581G) Appellant Respondent Date of Hearing 08.05.2017 Date of Pronouncement 01.06.2017 For the Appellant Shri T. K. Nath, Advocate For the Respondent Shri Arindam Bhattacharjee, Addl. CIT, DR ORDER Per Shri A.T.Varkey, JM This is an appeal filed by the assessee against the order of Ld. CIT(A)-XXIV, Kolkata dated 08.04.2014 for AY 2005-06 confirm…

Tarit Baran Mukhopadhyay, Kolkata vs. ACIT, Cir-16, Kolkata

In the result, appeal of assessee is allowed

ITA 1168/KOL/2014[2008-2009]Status: DisposedITAT Kolkata31 May 2017AY 2008-2009

Bench: Shri A. T. Varkey, Jm & Shri Waseem Ahmed, Am]

Section 271(1)(c)Section 274

…1 Tarit Baran Mukhopadhyay, AY 2008-09 IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH: KOLKATA [Before Shri A. T. Varkey, JM & Shri Waseem Ahmed, AM] I.T.A. No. 1168/Kol/2014 Assessment Year: 2008-09 Tarit Baran Mukhopadhyay Vs. Assistant Commissioner of Income- PAN: AFPPM9538R tax, Circle-16, Kolkata. Appellant Respondent Date of Hearing 15.03.2017 Date of Pronouncement 31.05.2017 For the Appellant Shri Miraj D. Shah, AR For the Respondent Shri David Z. Chawangthu, JCIT, Sr. DR. ORDER Per Shri A.T.Varkey, JM This is an appeal filed by the assessee against the order of Ld. CIT(A)-XXIV, Kolkata dated 27.02…

I.T.O., Ward-8(4), Kolkata vs. M/S. Swastik Refinery Pvt. Ltd., Kolkata

In the result, appeal of revenue is dismissed

ITA 1622/KOL/2014[2010-2011]Status: DisposedITAT Kolkata24 May 2017AY 2010-2011

Bench: Shri A. T. Varkey, Jm & Dr. A. L. Saini, Am]

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

…1 Swastik Refinery Pvt. Ltd.. AY 2010-11 IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH: KOLKATA [Before Shri A. T. Varkey, JM & Dr. A. L. Saini, AM] I.T.A. No. 1622/Kol/2014 Assessment Year: 2010-11 Income-tax Officer, Wd-8(4), Kolkata Vs. M/s. Swastik Refinery Pvt. Ltd. (PAN: AADCS5999Q) Appellant Respondent Date of Hearing 09.05.2017 Date of Pronouncement 24.05.2017 For the Appellant Shri Nicholas Murmu, JCIT, Sr. DR For the Respondent Shri A. K. Tibrewal, FCA & Shri Amit Agarwal, Advocate ORDER Per Shri A.T.Varkey, JM This is an appeal filed by the revenue against the order of Ld. CIT(A)-III, Kolkata d…

Phoenix Hitech Pvt. Ltd., Kolkata vs. ACIT, CC-Xxiii, Kolkata

In the result, appeal of assessee is allowed

ITA 1612/KOL/2014[2009-2010]Status: DisposedITAT Kolkata24 May 2017AY 2009-2010

Bench: Shri A. T. Varkey, Jm & Dr. A. L. Saini, Am]

Section 271(1)(c)Section 274

…1 Phoenix Hitech Pvt. Ltd., AY 2009-10 IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH: KOLKATA [Before Shri A. T. Varkey, JM & Dr. A. L. Saini, AM] I.T.A. No. 1612/Kol/2014 Assessment Year: 2009-10 Phoenix Hitech Pvt. Ltd. Vs. Assistant Commissioner of Income-tax (PAN:AADCP7251J) Central Circle-XXIII, Kolkata. Appellant Respondent Date of Hearing 09.05.2017 Date of Pronouncement 24.05.2017 For the Appellant Shri Anil Kochar, Advocate For the Respondent Shri Nicholas Murmu, JCIT, Sr. DR ORDER Per Shri A.T.Varkey, JM This is an appeal filed by the assessee against the order of Ld. CIT(A), Central- III, Kolka…

Earthmoving Equipment Service Corporaton, Mumbai vs. DCIT 22( 2), Mumbai

Appeal stands partly allowed in terms of our above order

ITA 6617/MUM/2014[2010-11]Status: DisposedITAT Mumbai02 May 2017AY 2010-11

Bench: Shri Saktijit Dey, Jm & Shri Manoj Kumar Aggarwal, Am आयकर अपील सं./I.T.A. No.6617/Mum/2014 (िनधा"रण वष" / Assessment Year: 2010-11) Earthmoving Equipment Deputy Commissioner Of Service Corporation Income Tax 613-614 22(2) बनाम/ Raikar Chambers Mumbai Vs. Kooverji Devshi Marg Govandi Mumbai – 400 088 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. Aaafe-1053-F (अपीलाथ" /Appellant) (""थ" / Respondent) : अपीलाथ" की ओर से / Appellant By : Dr. K.Shivram & Ms. Neelam Jadhav, Ld.Ars ""थ" की ओर से/Respondent By : Shri Vishwas Mundhe, Ld. Dr

For Appellant: Dr. K.Shivram & Ms. NeelamFor Respondent: Shri Vishwas Mundhe, Ld. DR
Section 143(3)Section 271(1)(c)Section 274Section 69C

…ITA No.6617/M/2014 Earthmoving Equipment Service Corporation Assessment Year-2010-11 आयकर अपीलीय अिधकरण “ई” "ायपीठ मुंबई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI "ी श""जीत दे ,"ाियक सद" एवं "ी मनोज कुमार अ"वाल, लेखा सद" के सम" । BEFORE SHRI SAKTIJIT DEY, JM AND SHRI MANOJ KUMAR AGGARWAL, AM आयकर अपील सं./I.T.A. No.6617/Mum/2014 (िनधा"रण वष" / Assessment Year: 2010-11) Earthmoving Equipment Deputy Commissioner Of Service Corporation Income Tax 613-614 22(2) बनाम/ Raikar Chambers Mumbai Vs. Kooverji Devshi Marg Govandi Mumbai – 400 088 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. AAAFE-1053-F (अपीलाथ"…

Sea Link (India) Ltd, Rajkot vs. DCIT Cir 3(3), Mumbai

Appeal stands partly allowed

ITA 3454/MUM/2014[2006-07]Status: DisposedITAT Mumbai02 May 2017AY 2006-07

Bench: Shri Saktijit Dey, Jm & Shri Manoj Kumar Aggarwal, Am आयकर अपील सं./I.T.A. No.3454/Mum/2014 (िनधा"रण वष" / Assessment Year: 2006-07) Sea Link (India) Limited Deputy Commissioner Of Income Tax C/O Kalpesh S. Doshi & Co. बनाम/ Chartered Accountants Circle 3(3) 411, Cosmo Complex Mumbai Vs. Mahila College Circle, Rajkot – 360001 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. Aabcs-4542-D (अपीलाथ" /Appellant) (""थ" / Respondent) : अपीलाथ" की ओर से / Appellant By : Shri. Kalpesh S.Doshi, Ld.Ar ""थ" की ओर से/Respondent By : Shri Vishwas Mundhe, Ld. Dr

For Appellant: Shri. Kalpesh S.Doshi, Ld.ARFor Respondent: Shri Vishwas Mundhe, Ld. DR
Section 143(3)Section 271(1)(c)Section 274Section 292BSection 32

…ITA No.3454/M/2014 Sea Link (India) Limited Assessment Year-2006-07 आयकर अपीलीय अिधकरण “ई” "ायपीठ मुंबई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI "ी श""जीत दे ,"ाियक सद" एवं "ी मनोज कुमार अ"वाल, लेखा सद" के सम" । BEFORE SHRI SAKTIJIT DEY, JM AND SHRI MANOJ KUMAR AGGARWAL, AM आयकर अपील सं./I.T.A. No.3454/Mum/2014 (िनधा"रण वष" / Assessment Year: 2006-07) Sea Link (India) Limited Deputy Commissioner Of Income Tax C/o Kalpesh S. Doshi & Co. बनाम/ Chartered Accountants Circle 3(3) 411, Cosmo Complex Mumbai Vs. Mahila College Circle, Rajkot – 360001 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. AABCS-4542-D…

DCIT, Jaipur vs. Compucom Software Limited, Jaipur

In the result, the appeal of the Revenue is dismissed

ITA 852/JPR/2014[2008-09]Status: DisposedITAT Jaipur25 Apr 2017AY 2008-09
For Appellant: Shri Rajeev Sogani (C.A.)For Respondent: Shri R.S. Verma ( Addl.CIT)
Section 194CSection 271(1)(c)Section 40

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, JAIPUR Jh dqy Hkkjr] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE: SHRI KUL BHARAT, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA No. 852/JP/2014 fu/kZkj.k o"kZ@Assessment Year :2008-2009 cuke The DCIT, Circle- 6, M/s Compucom Software Limited Jaipur. Vs. 5A, Tilak Bhawan, Tilak Marg C- Scheme, Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAACG5818P vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri Rajeev Sogani (C.A.) jktLo dh vksj ls@ Revenue by : Shri R.S…

Amit Tandon, Mumbai vs. DCIT 24(1), Mumbai

ITA 2688/MUM/2013[2006-07]Status: DisposedITAT Mumbai19 Apr 2017AY 2006-07
For Appellant: R C JainFor Respondent: Rajeshkumar Yadav
Section 143Section 254(1)Section 271(1)(c)

…आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण, , , , मुंबई आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण मुंबई मुंबई “ए” खंडपीठ मुंबई खंडपीठ खंडपीठ खंडपीठ Income-tax Appellate Tribunal -“A”Bench Mumbai सव"ी जोिग"दर"सह "याियक सद"य एवं राजे"",लेखा सद"य Before S/Sh.JoginderSingh,Judicial Member and Rajendra,Accountant Member आयकर अपील सं./I.T.A./2688/Mum/2013,िनधा"रण वष" /Assessment Year: 2006-07 Amit Tandon DCIT- 1404-D,Royal Classic, Ward 24(1),Mumbai. New Link Road, Andheri(West), Vs. Mumbai-400 053 PAN: ABZPT3948C (अपीलाथ" /Appellant) ( !यथ" / Respondent) Revenue by:Rajeshkumar Yadav Assessee by:R C Jain सुनवाई क" तारीख /…

Savita Somchand Shah, Thane vs. Asst CIT Cir 1, Kalyan

ITA 4197/MUM/2016[2009-10]Status: DisposedITAT Mumbai17 Apr 2017AY 2009-10

Bench: Shri D.T. Garasia, Jm & Shri Manoj Kumar Aggarwal, Am

For Appellant: Dr. Anupama Singla, Ld. DR
Section 143(3)Section 271Section 271(1)(c)Section 274

…ITA No.4197/M/2016 Savita Somchand Shah Assessment Year 2009-10 आयकर अपील"य अ"धकरण “जी” "यायपीठ मुंबई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI "ी डी.ट". गरा"सया,"या"यक सद"य एवं "ी मनोज कुमार अ"वाल, लेखा सद"य के सम" । BEFORE SHRI D.T. GARASIA, JM AND SHRI MANOJ KUMAR AGGARWAL, AM आयकर अपील सं./I.T.A. No. 4197/Mum/2016 ("नधा"रण वष" / Assessment Year: 2009-10) Savita Somchand Shah Assistant Commissioner of 501, Sita Vihar Building Income Tax बनाम/ A Wing Circle-1 Near Damani Estate Kalyan Vs. Agra Road Thane (W) Distt. Thane "थायी लेखा सं./जीआइआर सं./PAN/GIR No. ACMPS-3675-B (अपीलाथ" /Appella…

Winner Sports Ltd, Mumbai vs. ITO WD 1(1), Jaipur

ITA 3458/MUM/2016[2009-10]Status: DisposedITAT Mumbai17 Apr 2017AY 2009-10

Bench: Shri D.T. Garasia, Jm & Shri Manoj Kumar Aggarwal, Am

For Appellant: M.C.Omi Nigshen, Ld. DR
Section 143(3)Section 271Section 271(1)(c)Section 274Section 43B

…ITA No.3458/M/2016 Planet Traders Limited Assessment Year 2009-10 आयकर अपील"य अ"धकरण “एच” "यायपीठ मुंबई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “H” BENCH, MUMBAI "ी डी.ट". गरा"सया,"या"यक सद"य एवं "ी मनोज कुमार अ"वाल, लेखा सद"य के सम" । BEFORE SHRI D.T. GARASIA, JM AND SHRI MANOJ KUMAR AGGARWAL, AM आयकर अपील सं./I.T.A. No. 3458/Mum/2016 ("नधा"रण वष" / Assessment Year: 2009-10) Planets Traders Limited Income Tax Officer Ward 1(1) (earlier known as Winner Sports Ltd) Jaipur CIN : U51909MH2007PLC238764) Knowledge House बनाम/ Shyam Nagar Vs. Off Jogeshwari Vikroli Link Rd. Jogeshwari (E) Mumbai 400 060 "थायी ले…

Anil Kumar Surekha, Mumbai vs. Asst CIT Cen Cir 3(2), Mumbai

ITA 3864/MUM/2015[2010-11]Status: DisposedITAT Mumbai06 Apr 2017AY 2010-11

Bench: Shri D.T. Garasia, Jm & Shri Manoj Kumar Aggarwal, Am आयकर अपील सं./I.T.A. No. 3861 To 3864/Mum/2015 ("नधा"रण वष" / Assessment Year: 2006-07 & 2008-09 To 2010-11) Shri Anil Kumar Surekha Assistant Commissioner Of C-1901, Chaitanya Tower Income Tax Circle 3(2) बनाम/ Appasaheb Marathe Marg (Erstwhile Acit Cc 18 & 19) Prabhadevi 402, Aaykar Bhawan Vs. Mumbai – 400 025 M.K.Road Mumbai -400 020 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. Ajgps-8652-M (अपीलाथ" /Appellant) (""यथ" / Respondent) : & आयकर अपील सं./I.T.A. No. 3856 To 3860/Mum/2015 ("नधा"रण वष" / Assessment Year: 2006-07 To 2010-11) Smt. Nisha Anil Surekha Assistant Commissioner Of C-1901, Chaitanya Tower Income Tax Circle 3(2) बनाम/ Appasaheb Marathe Marg (Erstwhile Acit Cc 18 & 19) Prabhadevi 402, Aaykar Bhawan Vs. Mumbai – 400 025 M.K.Road Mumbai -400 020 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. Cafps-8308-J (अपीलाथ" /Appellant) (""यथ" / Respondent) : अपीलाथ" क" ओर से / Appellant By : Shri Dilip V.Lakhani, Ld. Ar ""यथ" क" ओर से/Respondent By : Shri K.Ravikiran, Ld. Dr Shri Anil Kumar Surekha & Smt. Nisha Anil Surekha Assessment Year 2006-07 To 2010-11 सुनवाई क" तार"ख / : 06/04/2017 Date Of Hearing घोषणा क" तार"ख / : 06 /04/2017 Date Of Pronouncement आदेश / O R D E R Per Bench

For Appellant: Shri Dilip V.Lakhani, Ld. ARFor Respondent: Shri K.Ravikiran, Ld. DR
Section 132(1)Section 143(3)Section 153ASection 271(1)(c)Section 274

…ITA No.3856 TO 3864/M/2015 Shri Anil Kumar Surekha & Smt. Nisha Anil Surekha Assessment Year 2006-07 to 2010-11 आयकर अपील"य अ"धकरण “आई” "यायपीठ मुंबई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI "ी डी.ट". गरा"सया,"या"यक सद"य एवं "ी मनोज कुमार अ"वाल, लेखा सद"य के सम" । BEFORE SHRI D.T. GARASIA, JM AND SHRI MANOJ KUMAR AGGARWAL, AM आयकर अपील सं./I.T.A. No. 3861 to 3864/Mum/2015 ("नधा"रण वष" / Assessment Year: 2006-07 & 2008-09 to 2010-11) Shri Anil Kumar Surekha Assistant Commissioner of C-1901, Chaitanya Tower Income Tax Circle 3(2) बनाम/ Appasaheb Marathe Marg (Erstwhile ACIT CC 18 & 19) Prabhadevi…

Anil Kumar Surekha, Mumbai vs. Asst CIT Cen Cir 3(2), Mumbai

ITA 3863/MUM/2015[2009-10]Status: DisposedITAT Mumbai06 Apr 2017AY 2009-10

Bench: Shri D.T. Garasia, Jm & Shri Manoj Kumar Aggarwal, Am आयकर अपील सं./I.T.A. No. 3861 To 3864/Mum/2015 ("नधा"रण वष" / Assessment Year: 2006-07 & 2008-09 To 2010-11) Shri Anil Kumar Surekha Assistant Commissioner Of C-1901, Chaitanya Tower Income Tax Circle 3(2) बनाम/ Appasaheb Marathe Marg (Erstwhile Acit Cc 18 & 19) Prabhadevi 402, Aaykar Bhawan Vs. Mumbai – 400 025 M.K.Road Mumbai -400 020 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. Ajgps-8652-M (अपीलाथ" /Appellant) (""यथ" / Respondent) : & आयकर अपील सं./I.T.A. No. 3856 To 3860/Mum/2015 ("नधा"रण वष" / Assessment Year: 2006-07 To 2010-11) Smt. Nisha Anil Surekha Assistant Commissioner Of C-1901, Chaitanya Tower Income Tax Circle 3(2) बनाम/ Appasaheb Marathe Marg (Erstwhile Acit Cc 18 & 19) Prabhadevi 402, Aaykar Bhawan Vs. Mumbai – 400 025 M.K.Road Mumbai -400 020 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. Cafps-8308-J (अपीलाथ" /Appellant) (""यथ" / Respondent) : अपीलाथ" क" ओर से / Appellant By : Shri Dilip V.Lakhani, Ld. Ar ""यथ" क" ओर से/Respondent By : Shri K.Ravikiran, Ld. Dr Shri Anil Kumar Surekha & Smt. Nisha Anil Surekha Assessment Year 2006-07 To 2010-11 सुनवाई क" तार"ख / : 06/04/2017 Date Of Hearing घोषणा क" तार"ख / : 06 /04/2017 Date Of Pronouncement आदेश / O R D E R Per Bench

For Appellant: Shri Dilip V.Lakhani, Ld. ARFor Respondent: Shri K.Ravikiran, Ld. DR
Section 132(1)Section 143(3)Section 153ASection 271(1)(c)Section 274

…ITA No.3856 TO 3864/M/2015 Shri Anil Kumar Surekha & Smt. Nisha Anil Surekha Assessment Year 2006-07 to 2010-11 आयकर अपील"य अ"धकरण “आई” "यायपीठ मुंबई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI "ी डी.ट". गरा"सया,"या"यक सद"य एवं "ी मनोज कुमार अ"वाल, लेखा सद"य के सम" । BEFORE SHRI D.T. GARASIA, JM AND SHRI MANOJ KUMAR AGGARWAL, AM आयकर अपील सं./I.T.A. No. 3861 to 3864/Mum/2015 ("नधा"रण वष" / Assessment Year: 2006-07 & 2008-09 to 2010-11) Shri Anil Kumar Surekha Assistant Commissioner of C-1901, Chaitanya Tower Income Tax Circle 3(2) बनाम/ Appasaheb Marathe Marg (Erstwhile ACIT CC 18 & 19) Prabhadevi…

Anil Kumar Surekha, Mumbai vs. Asst CIT Cen Cir 3(2), Mumbai

ITA 3862/MUM/2015[2008-09]Status: DisposedITAT Mumbai06 Apr 2017AY 2008-09

Bench: Shri D.T. Garasia, Jm & Shri Manoj Kumar Aggarwal, Am आयकर अपील सं./I.T.A. No. 3861 To 3864/Mum/2015 ("नधा"रण वष" / Assessment Year: 2006-07 & 2008-09 To 2010-11) Shri Anil Kumar Surekha Assistant Commissioner Of C-1901, Chaitanya Tower Income Tax Circle 3(2) बनाम/ Appasaheb Marathe Marg (Erstwhile Acit Cc 18 & 19) Prabhadevi 402, Aaykar Bhawan Vs. Mumbai – 400 025 M.K.Road Mumbai -400 020 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. Ajgps-8652-M (अपीलाथ" /Appellant) (""यथ" / Respondent) : & आयकर अपील सं./I.T.A. No. 3856 To 3860/Mum/2015 ("नधा"रण वष" / Assessment Year: 2006-07 To 2010-11) Smt. Nisha Anil Surekha Assistant Commissioner Of C-1901, Chaitanya Tower Income Tax Circle 3(2) बनाम/ Appasaheb Marathe Marg (Erstwhile Acit Cc 18 & 19) Prabhadevi 402, Aaykar Bhawan Vs. Mumbai – 400 025 M.K.Road Mumbai -400 020 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. Cafps-8308-J (अपीलाथ" /Appellant) (""यथ" / Respondent) : अपीलाथ" क" ओर से / Appellant By : Shri Dilip V.Lakhani, Ld. Ar ""यथ" क" ओर से/Respondent By : Shri K.Ravikiran, Ld. Dr Shri Anil Kumar Surekha & Smt. Nisha Anil Surekha Assessment Year 2006-07 To 2010-11 सुनवाई क" तार"ख / : 06/04/2017 Date Of Hearing घोषणा क" तार"ख / : 06 /04/2017 Date Of Pronouncement आदेश / O R D E R Per Bench

For Appellant: Shri Dilip V.Lakhani, Ld. ARFor Respondent: Shri K.Ravikiran, Ld. DR
Section 132(1)Section 143(3)Section 153ASection 271(1)(c)Section 274

…ITA No.3856 TO 3864/M/2015 Shri Anil Kumar Surekha & Smt. Nisha Anil Surekha Assessment Year 2006-07 to 2010-11 आयकर अपील"य अ"धकरण “आई” "यायपीठ मुंबई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI "ी डी.ट". गरा"सया,"या"यक सद"य एवं "ी मनोज कुमार अ"वाल, लेखा सद"य के सम" । BEFORE SHRI D.T. GARASIA, JM AND SHRI MANOJ KUMAR AGGARWAL, AM आयकर अपील सं./I.T.A. No. 3861 to 3864/Mum/2015 ("नधा"रण वष" / Assessment Year: 2006-07 & 2008-09 to 2010-11) Shri Anil Kumar Surekha Assistant Commissioner of C-1901, Chaitanya Tower Income Tax Circle 3(2) बनाम/ Appasaheb Marathe Marg (Erstwhile ACIT CC 18 & 19) Prabhadevi…

Anil Kumar Surekha, Mumbai vs. Asst CIT Cen Cir 3(2), Mumbai

ITA 3861/MUM/2015[2006-07]Status: DisposedITAT Mumbai06 Apr 2017AY 2006-07

Bench: Shri D.T. Garasia, Jm & Shri Manoj Kumar Aggarwal, Am आयकर अपील सं./I.T.A. No. 3861 To 3864/Mum/2015 ("नधा"रण वष" / Assessment Year: 2006-07 & 2008-09 To 2010-11) Shri Anil Kumar Surekha Assistant Commissioner Of C-1901, Chaitanya Tower Income Tax Circle 3(2) बनाम/ Appasaheb Marathe Marg (Erstwhile Acit Cc 18 & 19) Prabhadevi 402, Aaykar Bhawan Vs. Mumbai – 400 025 M.K.Road Mumbai -400 020 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. Ajgps-8652-M (अपीलाथ" /Appellant) (""यथ" / Respondent) : & आयकर अपील सं./I.T.A. No. 3856 To 3860/Mum/2015 ("नधा"रण वष" / Assessment Year: 2006-07 To 2010-11) Smt. Nisha Anil Surekha Assistant Commissioner Of C-1901, Chaitanya Tower Income Tax Circle 3(2) बनाम/ Appasaheb Marathe Marg (Erstwhile Acit Cc 18 & 19) Prabhadevi 402, Aaykar Bhawan Vs. Mumbai – 400 025 M.K.Road Mumbai -400 020 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. Cafps-8308-J (अपीलाथ" /Appellant) (""यथ" / Respondent) : अपीलाथ" क" ओर से / Appellant By : Shri Dilip V.Lakhani, Ld. Ar ""यथ" क" ओर से/Respondent By : Shri K.Ravikiran, Ld. Dr Shri Anil Kumar Surekha & Smt. Nisha Anil Surekha Assessment Year 2006-07 To 2010-11 सुनवाई क" तार"ख / : 06/04/2017 Date Of Hearing घोषणा क" तार"ख / : 06 /04/2017 Date Of Pronouncement आदेश / O R D E R Per Bench

For Appellant: Shri Dilip V.Lakhani, Ld. ARFor Respondent: Shri K.Ravikiran, Ld. DR
Section 132(1)Section 143(3)Section 153ASection 271(1)(c)Section 274

…ITA No.3856 TO 3864/M/2015 Shri Anil Kumar Surekha & Smt. Nisha Anil Surekha Assessment Year 2006-07 to 2010-11 आयकर अपील"य अ"धकरण “आई” "यायपीठ मुंबई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI "ी डी.ट". गरा"सया,"या"यक सद"य एवं "ी मनोज कुमार अ"वाल, लेखा सद"य के सम" । BEFORE SHRI D.T. GARASIA, JM AND SHRI MANOJ KUMAR AGGARWAL, AM आयकर अपील सं./I.T.A. No. 3861 to 3864/Mum/2015 ("नधा"रण वष" / Assessment Year: 2006-07 & 2008-09 to 2010-11) Shri Anil Kumar Surekha Assistant Commissioner of C-1901, Chaitanya Tower Income Tax Circle 3(2) बनाम/ Appasaheb Marathe Marg (Erstwhile ACIT CC 18 & 19) Prabhadevi…