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

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

ITA 3860/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…

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

ITA 3859/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…

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

ITA 3858/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…

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

ITA 3857/MUM/2015[2007-08]Status: DisposedITAT Mumbai06 Apr 2017AY 2007-08

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…

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

ITA 3856/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…

M/S. Chintels India Ltd., New Delhi vs. ACIT, New Delhi

ITA 3793/DEL/2016[2010-11]Status: DisposedITAT Delhi31 Mar 2017AY 2010-11

Bench: Shri N.K. Saini & Shri Sudhanshu Srivastavaasstt. Year: 2008-09 Asstt. Year: 2009-10 Asstt. Year: 2010-11

For Appellant: Shri Kapil Goel, AdvFor Respondent: Shri Umesh Chandra Dubey, Sr. DR
Section 132Section 132(4)Section 271(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES ‘D’ BENCH DELHI BEFORE SHRI N.K. SAINI, ACCOUNTANT MEMBER AND SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER Asstt. Year: 2008-09 Asstt. Year: 2009-10 Asstt. Year: 2010-11 Chintels India Ltd., vs ACIT, A-11, Kailash Colony, Central Circle-8, New Delhi. New Delhi. (PAN: AAACC0897N) (Appellant) (Respondent) Appellant by: Shri Kapil Goel, Adv. Shri Mukul Gupta, Adv. Respondent by: Shri Umesh Chandra Dubey, Sr. DR Date of hearing: 05.01.2017 Date of order: ORDER PER SUDHANSHU SRIVASTAVA, J.M. These three appeals have been preferred by the assessee against…

M/S. Chintels India Ltd., New Delhi vs. ACIT, New Delhi

ITA 3792/DEL/2016[2009-10]Status: DisposedITAT Delhi31 Mar 2017AY 2009-10

Bench: Shri N.K. Saini & Shri Sudhanshu Srivastavaasstt. Year: 2008-09 Asstt. Year: 2009-10 Asstt. Year: 2010-11

For Appellant: Shri Kapil Goel, AdvFor Respondent: Shri Umesh Chandra Dubey, Sr. DR
Section 132Section 132(4)Section 271(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES ‘D’ BENCH DELHI BEFORE SHRI N.K. SAINI, ACCOUNTANT MEMBER AND SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER Asstt. Year: 2008-09 Asstt. Year: 2009-10 Asstt. Year: 2010-11 Chintels India Ltd., vs ACIT, A-11, Kailash Colony, Central Circle-8, New Delhi. New Delhi. (PAN: AAACC0897N) (Appellant) (Respondent) Appellant by: Shri Kapil Goel, Adv. Shri Mukul Gupta, Adv. Respondent by: Shri Umesh Chandra Dubey, Sr. DR Date of hearing: 05.01.2017 Date of order: ORDER PER SUDHANSHU SRIVASTAVA, J.M. These three appeals have been preferred by the assessee against…

M/S. Chintels India Ltd., New Delhi vs. ACIT, New Delhi

ITA 3791/DEL/2016[2008-09]Status: DisposedITAT Delhi31 Mar 2017AY 2008-09

Bench: Shri N.K. Saini & Shri Sudhanshu Srivastavaasstt. Year: 2008-09 Asstt. Year: 2009-10 Asstt. Year: 2010-11

For Appellant: Shri Kapil Goel, AdvFor Respondent: Shri Umesh Chandra Dubey, Sr. DR
Section 132Section 132(4)Section 271(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES ‘D’ BENCH DELHI BEFORE SHRI N.K. SAINI, ACCOUNTANT MEMBER AND SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER Asstt. Year: 2008-09 Asstt. Year: 2009-10 Asstt. Year: 2010-11 Chintels India Ltd., vs ACIT, A-11, Kailash Colony, Central Circle-8, New Delhi. New Delhi. (PAN: AAACC0897N) (Appellant) (Respondent) Appellant by: Shri Kapil Goel, Adv. Shri Mukul Gupta, Adv. Respondent by: Shri Umesh Chandra Dubey, Sr. DR Date of hearing: 05.01.2017 Date of order: ORDER PER SUDHANSHU SRIVASTAVA, J.M. These three appeals have been preferred by the assessee against…

De Beers Uk Ltd, Mumbai vs. Asst DIT (It) 1(2), Mumbai

In the result, all the four appeals of the assessee are partly allowed

ITA 5525/MUM/2014[2005-06]Status: DisposedITAT Mumbai08 Feb 2017AY 2005-06

Bench: Shri D. Karunakara Rao & Shri Ravish Sood

For Appellant: Shri P.J. PardiwalaFor Respondent: Shri Jabir Chouhan, CIT-DR
Section 271(1)Section 271(1)(c)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL “L” BENCH, MUMBAI BEFORE SHRI D. KARUNAKARA RAO, ACCOUNTANT MEMBER AND SHRI RAVISH SOOD, JUDICIAL MEMBER ITA No.5526/M/2014 (AY 2006-2007) ITA No.5528/M/2014 (AY 2008-2009) फनाभ/ De Beers UK Limited, Deputy Director of Income (Formerly known as The Diamond Tax (International Vs. Trading Company Limited) Taxation)-1(2), C/o. M/s. SRBC & Associates LLP, Scindia House, 14th Floor, The Ruby, Senapati Mumbai. Bapat Marg, Dadar, Mumbai-28. स्थामी रेखा सं./ PAN : AACCT5530B (अऩीराथी /Appellant) (प्रत्मथी / Respondent) .. अऩीराथी की ओय से / Assessee by : Shri P.J. Pardiwala प्रत्मथ…

Haresh R. Kriplani, Mumbai vs. ACIT Cir 4(3), Mumbai

ITA 2884/MUM/2016[2010-11]Status: DisposedITAT Mumbai20 Jan 2017AY 2010-11
For Appellant: Shri Rakesh JoshiFor Respondent: Ms.Anu Krishna Aggarwal &
Section 143(3)Section 254(1)Section 271(1)(c)Section 68

…आयकर आयकर अपीलीय आयकर आयकर अपीलीय अपीलीय अिधकरण अपीलीय अिधकरण अिधकरण “ जेजेजेजे” "यायपीठ अिधकरण "यायपीठ "यायपीठ मुंबई "यायपीठ मुंबई मुंबई म"। मुंबई म"। म"। म"। IN THE INCOME TAX APPELLATE TRIBUNAL “J” BENCH, MUMBAI सव"ी राजे"", लेखा सद"य एवं पवन"सह "याियक सद"य Before Shri Rajendra, A.M. and Shri Pawan Singh,J.M. आयकर अपील सं./ITA No.2884/Mum/2016,िनधा"र िनधा"र िनधा"रण वष" िनधा"र वष" वष" /Assessment Year: 2010-11 वष" Mr. Haresh R. Kriplani ACIT-Circle-4(3) 20/24, Morarjee Veljee Building Mumbai. Kolbhat Lane, Kalbadevi Road Vs. Mumbai-400 002. PAN: AAKPK 3422 A (अपीलाथ" /Appellant) (""यथ" / Respondent) Revenue by…

The Ballabgarh Co-Operative Milk Producers Union Ltd., Ballabgarh vs. ACIT, Faridabad

In the result, appeal of Assessee allowed

ITA 437/DEL/2014[2006-07]Status: DisposedITAT Delhi24 Oct 2016AY 2006-07

Bench: Shri Bhavnesh Saini & Shri Prashant Maharishi

For Appellant: Shri Sunil Mathur, A.RFor Respondent: Smt. Naina Soin Kapil, Sr. D.R
Section 143(3)Section 2(31)Section 271(1)(c)Section 72A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “D”: DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER ITA.No.437/Del./2014 Assessment Year 2006-2007 The Ballabgarh Cooperative Milk The ACIT, Circle-1, Producers Union Ltd., Milk vs., Faridabad. Plant, Balabgarh. PAN AAATT7465N (Appellant) (Respondent) For Assessee : Shri Sunil Mathur, A.R. For Revenue : Smt. Naina Soin Kapil, Sr. D.R. Date of Hearing : 02.04.2019 Date of Pronouncement : 03.04.2019 ORDER PER BHAVNESH SAINI, J.M. This appeal by assessee has been directed against the order of the Ld. CIT(A)-2, Fa…

M/S Tulip Mines Pvt. Ltd., Kolkata vs. D.C.I.T CC - Xvii, Kolkata

In the result, appeal filed by assessee is allowed

ITA 2407/KOL/2013[2005-06]Status: DisposedITAT Kolkata07 Oct 2016AY 2005-06

Bench: Shri Waseem Ahmed, Am & Shri K. Narasimha Chary, Jm

For Appellant: Shri A.K.Tulsian, FCAFor Respondent: Shri M.K.Biswas, JCIT, D.R
Section 132Section 143(3)Section 153ASection 271(1)(c)Section 274Section 68

…I.T.A. No. 2407/KOL./2013 Assessment year: 2005-2006 Page 1 of 9 आयकर अपील"य अ"धकरण, कोलकाता "यायपीठ ‘ए’, कोलकाता। IN THE INCOME TAX APPELLATE TRIBUNAL “A”, BENCH KOLKATA BEFORE SHRI WASEEM AHMED, AM & SHRI K. NARASIMHA CHARY, JM आयकर अपील सं./ITA No.2407/Kol/2013 ("नधा"रण वष" / Assessment Year :2005-2006) M/s Tulip Mines Pvt. Ltd., Vs. Deputy Commissioner of Avani Signature, 2nd Floor, Income Tax, Central Circle- 91A/1, Park Street, Kolkata- XVII, Kolkata, 700016 Aayakar Bhawan Poorva, 110, Shanti Pally, E.M. Bye Pass,Kolkata-700 107 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AABCT 9842 M .. (अपीलाथ" /Appellant…

Paro Food Products vs. Commissioner of Income Tax -VI

ITTA/375/2013HC Telangana28 Aug 2013