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

Jitendra Kumar Agarwal, Jamshedpur vs. Deputy Commissioner of Income Tax, Centralcircle, Jamshedpur

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

ITA 88/RAN/2022[2017-18]Status: DisposedITAT Ranchi22 May 2025AY 2017-18

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahay

Section 132(1)Section 132(4)Section 153ASection 271(1)(c)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL, RANCHI BENCH, RANCHI BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI RATNESH NANDAN SAHAY, ACCOUNTANT MEMBER I.T.A. No. 88/Ran/2022 (Assessment Year-2017-18) (Hybrid Hearing) Jitendra Kumar Agarwal, D.C.I.T., CA Akshay Ringasia, Suite No. 3, 2nd Central Circle, Vs. Floor, Aviskar Bumra Enclave, Diagonal Jamshedpur. Road, Bistupur, Jamshedpur-831001. PAN No. AAWPA 4880 E Appellant/ Assessee Respondent/ Revenue Assessee represented by Shri Akshay Ringasia, C.A. Department represented by Shri Khubchand T. Pandya, Sr.DR Date of hearing 22/05/2025 Date of pronouncement 22/05/…

Madhu Silica Pvt. Ltd., Bhavnagar vs. The Dy.CIT, Circle-1, Bhavnagar

In the result, appeal being ITA No

ITA 702/AHD/2024[2014-15]Status: DisposedITAT Ahmedabad13 May 2025AY 2014-15

Bench: Dr. Brr Kumar & Ms. Suchitra Kambleita Nos. 701 & 702/Ahd/2024 Assessment Year 2014-15

For Appellant: Shri Tushar Hemani, A.R. &For Respondent: Shri Prathvi Raj Meena, CIT-D.R
Section 115JSection 143(3)Section 14ASection 154Section 271Section 271(1)(C)Section 271(1)(c)Section 274Section 32A

…THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “D” BENCH Before Dr. BRR Kumar, Vice President And Ms. Suchitra Kamble, Judicial Member ITA Nos. 701 & 702/Ahd/2024 Assessment Year 2014-15 Madhu Silica Pvt. Ltd., The Dy. CIT, Plot No. 147, GIDC Circle-1 Indl. Estate, Vartej, Vs Bhavanagar Bhavnagar, (Respondent) Gujarat-364060 PAN: AABCM4381J (Appellant) Assessee by: Shri Tushar Hemani, A.R. & Shri Parimalsinh B. Parmar, A.R. Revenue by: Shri Prathvi Raj Meena, CIT-D.R. Date of hearing : 17-04-2025 Date of pronouncement : 13-05-2025 आदेश/ORDER Per Suchitra Kamble, Judicial Member: These two appeals ar…

Madhu Silica Pvt. Ltd., Bhavnagar vs. The Dy.CIT, Circle-1, Bhavnagar

In the result, appeal being ITA No

ITA 701/AHD/2024[2014-15]Status: DisposedITAT Ahmedabad13 May 2025AY 2014-15

Bench: Dr. Brr Kumar & Ms. Suchitra Kambleita Nos. 701 & 702/Ahd/2024 Assessment Year 2014-15

For Appellant: Shri Tushar Hemani, A.R. &For Respondent: Shri Prathvi Raj Meena, CIT-D.R
Section 115JSection 143(3)Section 14ASection 154Section 271Section 271(1)(C)Section 271(1)(c)Section 274Section 32A

…THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “D” BENCH Before Dr. BRR Kumar, Vice President And Ms. Suchitra Kamble, Judicial Member ITA Nos. 701 & 702/Ahd/2024 Assessment Year 2014-15 Madhu Silica Pvt. Ltd., The Dy. CIT, Plot No. 147, GIDC Circle-1 Indl. Estate, Vartej, Vs Bhavanagar Bhavnagar, (Respondent) Gujarat-364060 PAN: AABCM4381J (Appellant) Assessee by: Shri Tushar Hemani, A.R. & Shri Parimalsinh B. Parmar, A.R. Revenue by: Shri Prathvi Raj Meena, CIT-D.R. Date of hearing : 17-04-2025 Date of pronouncement : 13-05-2025 आदेश/ORDER Per Suchitra Kamble, Judicial Member: These two appeals ar…

Subrata Moitra, Durgapur vs. Commissioner of Income-Tax (Appeals), Delhi

In the result, the appeal of the assessee is allowed

ITA 1827/KOL/2024[2014-15]Status: DisposedITAT Kolkata24 Apr 2025AY 2014-15

Bench: Shri Rajesh Kumar&Shri Pradip Kumar Choubey]

Section 143(3)Section 271(1)Section 271(1)(c)Section 274Section 40A(3)Section 68

…आयकर अपील"य अ"धकरण, कोलकाता पीठ “बी’’, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH: KOLKATA "ी राजेश कुमार, लेखा सट"य एवं "ी "द"प कुमार चौबे, "या"यक सद"य के सम" [Before Shri Rajesh Kumar, Accountant Member &Shri Pradip Kumar Choubey, Judicial Member] I.T.A. No. 1827/Kol/2024 Assessment Year: 2014-15 Subrata Moitra Vs. CIT(A), Delhi (PAN: AEPPM 8158 L) ( अपीलाथ" ) Respondent / ""यथ" Appellant / Date of Hearing / सुनवाई 27.03.2025 क" "त"थ Date of Pronouncement/ 24.04.2025 आदेश उ"घोषणा क" "त"थ For the assessee / Shri Manoj Kataruka, Advocate "नधा"रती क" ओर से For the revenue / राज"व Shri Chandan Das, A…

Nilima Agrawal, Raipur vs. Income Tax Officer, Ward-3(1), Raipur

In the result, appeal of the assessee is allowed

ITA 126/RPR/2025[2015-16]Status: DisposedITAT Raipur23 Apr 2025AY 2015-16

Bench: Shri Partha Sarathi Chaudhury & Shri Arun Khodpiaआयकर अपील सं. / Ita No.126/Rpr/2025 "नधा"रण वष" / Assessment Year : 2015-16 Nilima Agrawal E-5, Sector-1, Devendra Nagar, Raipur (C.G.)-492 001 Pan: Afepa5240B ........अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer Ward-3(1), Raipur (C.G.) ……""यथ" / Respondent

For Appellant: Shri Sunil Kumar Agrawal, CAFor Respondent: Shri S.L Anuragi, CIT-DR
Section 271Section 271(1)(c)Section 274

…आयकर अपील"य अ"धकरण "यायपीठ रायपुर म"। IN THE INCOME TAX APPELLATE TRIBUNAL, RAIPUR BENCH, RAIPUR BEFORE SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER AND SHRI ARUN KHODPIA, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No.126/RPR/2025 "नधा"रण वष" / Assessment Year : 2015-16 Nilima Agrawal E-5, Sector-1, Devendra Nagar, Raipur (C.G.)-492 001 PAN: AFEPA5240B ........अपीलाथ" / Appellant बनाम / V/s. The Income Tax Officer Ward-3(1), Raipur (C.G.) ……""यथ" / Respondent Assessee by : Shri Sunil Kumar Agrawal, CA Revenue by : Shri S.L Anuragi, CIT-DR सुनवाई क" तार"ख / Date of Hearing : 23.04.2025 घोषणा क" तार"ख / Date of Pr…

Vijay Power Generators Ltd, Delhi vs. ITO Ward-17 (3), New Delhi

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

ITA 1140/DEL/2008[2001-2002]Status: DisposedITAT Delhi09 Apr 2025AY 2001-2002

Bench: SHRIS.RIFAUR RAHMAN (Accountant Member), MS. MADHUMITA ROY (Judicial Member)

For Appellant: Shri Salil Kapoor, AdvocateFor Respondent: Ms. Harpreet Kaur Hansra, Sr. DR
Section 144Section 271Section 271(1)Section 271(1)(c)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘F’: NEW DELHI BEFORE SHRIS.RIFAUR RAHMAN, ACCOUNTANT MEMBER and MS. MADHUMITA ROY, JUDICIAL MEMBER M/s. Vijay Power Generators Ltd., vs. ITO, Ward 17 (3), 60, Shardhanand Marg, New Delhi. Delhi. (PAN : AAACV0191N) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Salil Kapoor, Advocate Ms. Ananya Kapoor, Advocate Shri Utkarsa Gupta, Advocate Shri Tarun Chanana, Advocate Shri Shivam Yadav, Advocate REVENUE BY : Ms. Harpreet Kaur Hansra, Sr. DR Date of Hearing : 13.02.2025 Date of Order : 09.04.2025 O R D E R PER S. RIFAUR RAHMAN, ACCOUNTANT MEMBER : 1. The assessee has…

Soregam Sa, Belgium vs. ACIT International Taxation Tax Gurgaon, Gurgaon

In the result, appeals of the assessee are allowed

ITA 1919/DEL/2022[2014-15]Status: DisposedITAT Delhi08 Apr 2025AY 2014-15

Bench: Shri Challa Nagendra Prasad & Shri M Balaganeshआ.अ.सं/.I.T.A Nos.1918, 1919, 1920, 1921 & 1923/Del/2025 िनधा"रणवष"/Assessment Years:2013-14 To 2017-18 बनाम Shri Vinod Jindal, Dcit, H.No.1203A, Tower C-3, Vs. Central Circle-2, Srs Pearl Heights, Faridabad. Sector-87, Faridabad. Pan No.Aenpj1202Q अपीलाथ" Appellant ""यथ"/Respondent

Section 250Section 270ASection 271Section 271(1)(c)Section 274

…SHRI VINOD JINDAL IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G” NEW DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER AND SHRI M BALAGANESH, ACCOUNTANT MEMBER आ.अ.सं/.I.T.A Nos.1918, 1919, 1920, 1921 & 1923/Del/2025 िनधा"रणवष"/Assessment Years:2013-14 to 2017-18 बनाम SHRI VINOD JINDAL, DCIT, H.No.1203A, Tower C-3, Vs. Central Circle-2, SRS Pearl Heights, Faridabad. Sector-87, Faridabad. PAN No.AENPJ1202Q अपीलाथ" Appellant ""यथ"/Respondent Assessee by Shri Deepesh Garg, Advocate Revenue by Shri Sahil Kumar Bansal, Sr. DR सुनवाईक"तारीख/ Date of hearing: 28.08.2025 12.09.2025 उ"ोषणाक"तारीख/Pronounc…

Soregam Sa, Belgium vs. ACIT International Taxationtax Gurgaon, Gurgaon

In the result, appeals of the assessee are allowed

ITA 1918/DEL/2022[2013-14]Status: DisposedITAT Delhi08 Apr 2025AY 2013-14

Bench: Shri Challa Nagendra Prasad & Shri M Balaganeshआ.अ.सं/.I.T.A Nos.1918, 1919, 1920, 1921 & 1923/Del/2025 िनधा"रणवष"/Assessment Years:2013-14 To 2017-18 बनाम Shri Vinod Jindal, Dcit, H.No.1203A, Tower C-3, Vs. Central Circle-2, Srs Pearl Heights, Faridabad. Sector-87, Faridabad. Pan No.Aenpj1202Q अपीलाथ" Appellant ""यथ"/Respondent

Section 250Section 270ASection 271Section 271(1)(c)Section 274

…SHRI VINOD JINDAL IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G” NEW DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER AND SHRI M BALAGANESH, ACCOUNTANT MEMBER आ.अ.सं/.I.T.A Nos.1918, 1919, 1920, 1921 & 1923/Del/2025 िनधा"रणवष"/Assessment Years:2013-14 to 2017-18 बनाम SHRI VINOD JINDAL, DCIT, H.No.1203A, Tower C-3, Vs. Central Circle-2, SRS Pearl Heights, Faridabad. Sector-87, Faridabad. PAN No.AENPJ1202Q अपीलाथ" Appellant ""यथ"/Respondent Assessee by Shri Deepesh Garg, Advocate Revenue by Shri Sahil Kumar Bansal, Sr. DR सुनवाईक"तारीख/ Date of hearing: 28.08.2025 12.09.2025 उ"ोषणाक"तारीख/Pronounc…

Sachin Poddar, Jamshedpur vs. Deputy Commissioner of Income Tax, Central Circle, Jamshedpur, Jamshepur

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

ITA 87/RAN/2022[2014-15]Status: DisposedITAT Ranchi07 Apr 2025AY 2014-15

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahay

Section 132(1)Section 132(4)Section 153ASection 271(1)(c)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL, RANCHI BENCH, RANCHI BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI RATNESH NANDAN SAHAY, ACCOUNTANT MEMBER I.T.A. No. 87/Ran/2022 (Assessment Year-2014-15) (Virtual Hearing) Sachin Poddar, D.C.I.T., CA Akshay Ringasia, Suite No. 3, 2nd Central Circle, Vs. Floor, Aviskar Bumra Enclave, Diagonal Jamshedpur. Road, Bistupur, Jamshedpur-831001. PAN No. AKDPP 1483 H Appellant/ Assessee Respondent/ Revenue Assessee represented by Shri Akshay Ringasia, C.A. Department represented by Shri Khubchand T. Pandya, Sr.DR Date of hearing 19/03/2025 Date of pronouncement 28/03/2025 O R…

Assistant Commissioner of Income Tax, Central Circle-1, Ranchi vs. Shri Kamal Bhushan, Ranchi

In the result, appeal filed by the revenue is dismissed and the cross objection of the assessee is allowed

ITA 36/RAN/2021[2014-15]Status: DisposedITAT Ranchi07 Apr 2025AY 2014-15

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahay

Section 139Section 153ASection 271Section 271(1)(c)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL, RANCHI BENCH, RANCHI BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI RATNESH NANDAN SAHAY, ACCOUNTANT MEMBER I.T.A. No. 36/Ran/2021 (Assessment Year-2014-15) (Virtual Hearing) A.C.I.T., Shri Kamal Bhushan, Central Circle-1, Bishwanath Bhawan, Sukhdeo Vs. Ranchi. Nagar, Behind Uphar Cinema, Hehal, Madhukam, Ranchi-834005. PAN No. AFIPB 1844 G Appellant/ Assessee Respondent/ Revenue C.O. No. 20/Ran/2021 (Arising out of ITA No. 36/Ran/2021)(AY: 2014-15) Shri Kamal Bhushan, A.C.I.T., Bishwanath Bhawan, Sukhdeo Nagar, Central Circle-1, Vs. Behind Uphar Cinema, Hehal, Ranchi.…

Prem Chawla Legal Heir of Late Smt. Sudesh Chawla, Bhopal vs. Assistant Commissioner of Income Tax-1(1), Bhopal

Appeals of the assessee are allowed mutatis mutandis

ITA 684/IND/2024[2006-07]Status: DisposedITAT Indore07 Apr 2025AY 2006-07

Bench: Shri Bhagirath Mal Biyani & Shri Paresh M Joshimember

Section 153ASection 250Section 253Section 271(1)(c)

…आयकर अपीलीय अिधकरण, इंदौर "ायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI BHAGIRATH MAL BIYANI, ACCOUNTANT MEMBER AND SHRI PARESH M JOSHI, JUDICIAL MEMBER MEMBER ITA Nos. 673 to 679/Ind/2024 Assessment Years: 2000-2001 to 2006-2007 Prem Chawla, ACIT-1(1), G-2/161, Gulmohar Bhopal बनाम/ Colony, Vs. Bhopal (Assessee/Appellant) (Revenue/Respondent) PAN: AAOPC3494N Assessee by Shri S.S. Deshpande, AR Revenue by Shri Ashish Porwal, Sr. DR Date of Hearing 19.03.2025 Date of Pronouncement 07.04. 2025 ITA Nos. 680 to 684/Ind/2024 Assessment Years: 2001-2002 to 2004-2005 & 2006-2007…

Prem Chawla Legal Heir of Late Smt. Sudesh Chawla, Bhopal vs. Assistant Commissioner of Income Tax-1(1), Bhopal

Appeals of the assessee are allowed mutatis mutandis

ITA 682/IND/2024[2003-04]Status: DisposedITAT Indore07 Apr 2025AY 2003-04

Bench: Shri Bhagirath Mal Biyani & Shri Paresh M Joshimember

Section 153ASection 250Section 253Section 271(1)(c)

…आयकर अपीलीय अिधकरण, इंदौर "ायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI BHAGIRATH MAL BIYANI, ACCOUNTANT MEMBER AND SHRI PARESH M JOSHI, JUDICIAL MEMBER MEMBER ITA Nos. 673 to 679/Ind/2024 Assessment Years: 2000-2001 to 2006-2007 Prem Chawla, ACIT-1(1), G-2/161, Gulmohar Bhopal बनाम/ Colony, Vs. Bhopal (Assessee/Appellant) (Revenue/Respondent) PAN: AAOPC3494N Assessee by Shri S.S. Deshpande, AR Revenue by Shri Ashish Porwal, Sr. DR Date of Hearing 19.03.2025 Date of Pronouncement 07.04. 2025 ITA Nos. 680 to 684/Ind/2024 Assessment Years: 2001-2002 to 2004-2005 & 2006-2007…

Prem Chawla Legal Heir of Late Smt. Sudesh Chawla, Bhopal vs. Assistant Commissioner of Income Tax-1(1), Bhopal

Appeals of the assessee are allowed mutatis mutandis

ITA 681/IND/2024[2002-03]Status: DisposedITAT Indore07 Apr 2025AY 2002-03

Bench: Shri Bhagirath Mal Biyani & Shri Paresh M Joshimember

Section 153ASection 250Section 253Section 271(1)(c)

…आयकर अपीलीय अिधकरण, इंदौर "ायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI BHAGIRATH MAL BIYANI, ACCOUNTANT MEMBER AND SHRI PARESH M JOSHI, JUDICIAL MEMBER MEMBER ITA Nos. 673 to 679/Ind/2024 Assessment Years: 2000-2001 to 2006-2007 Prem Chawla, ACIT-1(1), G-2/161, Gulmohar Bhopal बनाम/ Colony, Vs. Bhopal (Assessee/Appellant) (Revenue/Respondent) PAN: AAOPC3494N Assessee by Shri S.S. Deshpande, AR Revenue by Shri Ashish Porwal, Sr. DR Date of Hearing 19.03.2025 Date of Pronouncement 07.04. 2025 ITA Nos. 680 to 684/Ind/2024 Assessment Years: 2001-2002 to 2004-2005 & 2006-2007…

Prem Chawla, Bhopal vs. Assistant Commissioner of Income Tax-1(1), Bhopal

Appeals of the assessee are allowed mutatis mutandis

ITA 678/IND/2024[2005-06]Status: DisposedITAT Indore07 Apr 2025AY 2005-06

Bench: Shri Bhagirath Mal Biyani & Shri Paresh M Joshimember

Section 153ASection 250Section 253Section 271(1)(c)

…आयकर अपीलीय अिधकरण, इंदौर "ायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI BHAGIRATH MAL BIYANI, ACCOUNTANT MEMBER AND SHRI PARESH M JOSHI, JUDICIAL MEMBER MEMBER ITA Nos. 673 to 679/Ind/2024 Assessment Years: 2000-2001 to 2006-2007 Prem Chawla, ACIT-1(1), G-2/161, Gulmohar Bhopal बनाम/ Colony, Vs. Bhopal (Assessee/Appellant) (Revenue/Respondent) PAN: AAOPC3494N Assessee by Shri S.S. Deshpande, AR Revenue by Shri Ashish Porwal, Sr. DR Date of Hearing 19.03.2025 Date of Pronouncement 07.04. 2025 ITA Nos. 680 to 684/Ind/2024 Assessment Years: 2001-2002 to 2004-2005 & 2006-2007…

V.V. Mohammed, Kannur vs. ITO, Ward-2, Kannur

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

ITA 862/COCH/2024[2006-07]Status: DisposedITAT Cochin04 Apr 2025AY 2006-07

Bench: Shri Inturi Rama Rao & Shri Prakash Chand Yadav

For Appellant: Sri.Sureshkumar C, CAFor Respondent: Smt.Leena Lal, Sr.AR
Section 139(1)Section 139(2)Section 142(1)Section 153ASection 22(1)Section 22(4)Section 271Section 271(1)(C)Section 271(1)(c)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN Before Shri Inturi Rama Rao, Accountant Member & Shri Prakash Chand Yadav, Judicial Member ITA No.862/Coch/2024 : Asst.Year 2006-2007 Sri.V.V.Mohammed The Income Tax Officer Kalanthan Veettil, Chettamkunnu Ward - 2 v. Thalassery Kannur. Kannur – 670 101. PAN : AECPM7765A. (Appellant) (Respondent) Appellant by : Sri.Sureshkumar C, CA Respondent by :Smt.Leena Lal, Sr.AR Date of Pronouncement : 04.04.2025 Date of Hearing : 27.02.2025. O R D E R Per Prakash Chand Yadav, JM : The present appeal of the assessee is arising from the order of the NFAC / learned Co…

Meena Gupta, Delhi vs. ACIT Central Circle-14, New Delhi

In the result, the appeal of the assessee in ITA No

ITA 1418/DEL/2024[2012-13]Status: DisposedITAT Delhi21 Mar 2025AY 2012-13

Bench: Ms. Madhumita Roy & Shri Naveen Chandra

For Appellant: Shri Madhav Kapoor, AdvFor Respondent: Shri Amit Katoch, Sr. DR
Section 153CSection 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘E’ BENCH, NEW DELHI BEFORE MS. MADHUMITA ROY, JUDICIAL MEMBER, AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No. 1418/DEL/2024 [A.Y. 2012-13] Meena Gupta Vs. The A.C.I.T 27/29, 1st Floor, Gali No. 9 Central Circle – 14, Vishwas Nagar, Delhi New Delhi PAN – AAGPG 6925 J (Applicant) (Respondent) Assessee By : Shri Madhav Kapoor, Adv Department By : Shri Amit Katoch, Sr. DR Date of Hearing : 12.03.2025 Date of Pronouncement : 21.03.2025 ORDER PER NAVEEN CHANDRA, A.M:- This appeal by the assessee is preferred against the order of the ld. ld. CIT(A), new Delhi…

Kali Padip Chaudhari Foundation vs. The Principal Commissioner of Income Tax(Central), Kol-1

ITA/21/2015HC Calcutta19 Mar 2025

Bench: : The Hon’Ble The Chief Justice T.S. Sivagnanam

Section 260ASection 271(1)(c)

…1 OD7 wt 8-10 IN THE HIGH COURT AT CALCUTTA SPECIAL JURISDICTION (INCOME TAX) ORIGINAL SIDE RVWO/35/2016 IA NO: GA/1/2016 (Old No:GA/2496/2016) KPC MEDICAL COLLEGE AND HOSPITAL VS THE PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL), KOLKATA-1 ITA/21/2015 KALI PADIP CHAUDHARI FOUNDATION VS THE PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL), KOLKATA-1 RVWO/36/2016 IA NO: GA/1/2016 (Old No:GA/2497/2016) KPC MEDICAL COLLEGE AND HOSPITAL VS THE PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL), KOLKATA-1 RVWO/37/2016 IA NO: GA/1/2016 (Old No:GA/2498/2016) KPC MEDICAL COLLEGE & HOSPITAL V…

Kpc Medical College and Hospital vs. The Principal Commissioner of Income Tax (Central) Kol-1

ITAT/105/2015HC Calcutta19 Mar 2025

Bench: : The Hon’Ble The Chief Justice T.S. Sivagnanam

Section 260ASection 271(1)(c)

…1 OD7 wt 8-10 IN THE HIGH COURT AT CALCUTTA SPECIAL JURISDICTION (INCOME TAX) ORIGINAL SIDE RVWO/35/2016 IA NO: GA/1/2016 (Old No:GA/2496/2016) KPC MEDICAL COLLEGE AND HOSPITAL VS THE PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL), KOLKATA-1 ITA/21/2015 KALI PADIP CHAUDHARI FOUNDATION VS THE PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL), KOLKATA-1 RVWO/36/2016 IA NO: GA/1/2016 (Old No:GA/2497/2016) KPC MEDICAL COLLEGE AND HOSPITAL VS THE PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL), KOLKATA-1 RVWO/37/2016 IA NO: GA/1/2016 (Old No:GA/2498/2016) KPC MEDICAL COLLEGE & HOSPITAL V…

Kpc Medical College and Hospital vs. The Principal Commissioner of Income Tax(Central), Kol-1

ITAT/108/2015HC Calcutta19 Mar 2025

Bench: : The Hon’Ble The Chief Justice T.S. Sivagnanam

Section 260ASection 271(1)(c)

…1 OD7 wt 8-10 IN THE HIGH COURT AT CALCUTTA SPECIAL JURISDICTION (INCOME TAX) ORIGINAL SIDE RVWO/35/2016 IA NO: GA/1/2016 (Old No:GA/2496/2016) KPC MEDICAL COLLEGE AND HOSPITAL VS THE PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL), KOLKATA-1 ITA/21/2015 KALI PADIP CHAUDHARI FOUNDATION VS THE PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL), KOLKATA-1 RVWO/36/2016 IA NO: GA/1/2016 (Old No:GA/2497/2016) KPC MEDICAL COLLEGE AND HOSPITAL VS THE PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL), KOLKATA-1 RVWO/37/2016 IA NO: GA/1/2016 (Old No:GA/2498/2016) KPC MEDICAL COLLEGE & HOSPITAL V…

Kpc Medical College and Hospital vs. The Principal Commissioner of Income Tax(Central), Kol-1

ITAT/107/2015HC Calcutta19 Mar 2025

Bench: : The Hon’Ble The Chief Justice T.S. Sivagnanam

Section 260ASection 271(1)(c)

…1 OD7 wt 8-10 IN THE HIGH COURT AT CALCUTTA SPECIAL JURISDICTION (INCOME TAX) ORIGINAL SIDE RVWO/35/2016 IA NO: GA/1/2016 (Old No:GA/2496/2016) KPC MEDICAL COLLEGE AND HOSPITAL VS THE PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL), KOLKATA-1 ITA/21/2015 KALI PADIP CHAUDHARI FOUNDATION VS THE PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL), KOLKATA-1 RVWO/36/2016 IA NO: GA/1/2016 (Old No:GA/2497/2016) KPC MEDICAL COLLEGE AND HOSPITAL VS THE PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL), KOLKATA-1 RVWO/37/2016 IA NO: GA/1/2016 (Old No:GA/2498/2016) KPC MEDICAL COLLEGE & HOSPITAL V…