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

Gajanan Ferro Private Limited, Jamshedpur vs. DCIT Central Circle, Jamshedpur

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

ITA 140/RAN/2023[2018-19]Status: DisposedITAT Ranchi10 Mar 2025AY 2018-19

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahay

Section 132(1)Section 132(4)Section 153ASection 1ASection 271(1)(c)Section 271ASection 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. 139 & 140/Ran/2023 (Assessment Year-2017-18 & 2018-19) (Virtual Hearing) Gajanan Ferro Private Limited, 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. AAFCM 3714 K Appellant/ Assessee Respondent/ Revenue Assessee represented by Shri Akshay Ringasia, C.A. Department represented by Shri Khubchand T. Pandya, Sr.DR Date of hearing 10/03/2025 Dat…

Gajanan Ferro Private Limited, Jamshedpur vs. DCIT Central Circle, Jamshedpur

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

ITA 139/RAN/2023[2017-18]Status: DisposedITAT Ranchi10 Mar 2025AY 2017-18

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahay

Section 132(1)Section 132(4)Section 153ASection 1ASection 271(1)(c)Section 271ASection 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. 139 & 140/Ran/2023 (Assessment Year-2017-18 & 2018-19) (Virtual Hearing) Gajanan Ferro Private Limited, 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. AAFCM 3714 K Appellant/ Assessee Respondent/ Revenue Assessee represented by Shri Akshay Ringasia, C.A. Department represented by Shri Khubchand T. Pandya, Sr.DR Date of hearing 10/03/2025 Dat…

Alliance Dealers Pvt.Ltd., Kolkata vs. Deputy Commissioner of Income Tax, Central Circle, Jamshedpur

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

ITA 89/RAN/2022[2015-16]Status: DisposedITAT Ranchi10 Mar 2025AY 2015-16

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. 89/Ran/2022 (Assessment Year-2015-16) (Virtual Hearing) Alliance Dealers Private Limited, 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. AAHCA 2615 B Appellant/ Assessee Respondent/ Revenue Assessee represented by Shri Akshay Ringasia, C.A. Department represented by Shri Khubchand T. Pandya, Sr.DR Date of hearing 10/03/2025 Date of pronounce…

Raghuram Hume Pipes Private Limited, Guntur vs. Assistant Commissioner of Income Tax, Circle-2(1), Guntur

In the result, appeal filed by the assessee is allowed

ITA 233/VIZ/2024[2016-17]Status: DisposedITAT Visakhapatnam07 Mar 2025AY 2016-17

Bench: Shrik Narasimha Chary, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./ I.T.A.233/Viz/2024 (ननधधारण वर्ा/ Assessment Year:2016-17) Raghuram Hume Pipes Private Limited, Vs. Assistant Commissioner Of Guntur-522002. Income Tax, Pan: Aaccr6125N Circle-2(1), Guntur. (अपीलधथी/ Appellant) (प्रत्यथी/ Respondent) अपीलधथी की ओर से/ Assessee By : Sri C. Subrahmanyam, Ca प्रत्यधथी की ओर से/ Revenue By : Dr. Aparna Villuri, Sr. Ar

For Appellant: Sri C. Subrahmanyam, CAFor Respondent: Dr. Aparna Villuri, Sr. AR
Section 133ASection 139(1)Section 143(2)Section 143(3)Section 147Section 148Section 250Section 271(1)(c)Section 274(2)

…आयकर अपीलीय अधिकरण, धिशाखापटणम पीठ, धिशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM श्री के नरधिम्हाचारी, न्याधयक िदस्य एिं श्री एि बालाकृष्णन, लेखा िदस्य के िमक्ष BEFORE SHRIK NARASIMHA CHARY, HON’BLE JUDICIAL MEMBER & SHRI S BALAKRISHNAN, HON’BLE ACCOUNTANT MEMBER आयकर अपीलसं./ I.T.A.233/Viz/2024 (ननधधारण वर्ा/ Assessment Year:2016-17) Raghuram Hume Pipes Private Limited, Vs. Assistant Commissioner of Guntur-522002. Income Tax, PAN: AACCR6125N Circle-2(1), Guntur. (अपीलधथी/ Appellant) (प्रत्यथी/ Respondent) अपीलधथी की ओर से/ Assessee by : Sri C. Subrahmanyam, CA प्रत्यधथी की…

Paras Mal Jain, Jaipur vs. Deputy Commissioner of Income Tax, Central Circle-1, Jaipur

In the result, the appeal of the assessee is allowed

ITA 1469/JPR/2024[2014-15]Status: DisposedITAT Jaipur26 Feb 2025AY 2014-15
For Appellant: Shri R.K. Bhatra, CAFor Respondent: Shri Arvind Kumar, CIT-DR (Thru' V.C.)
Section 132(1)Section 142(1)Section 143Section 143(3)Section 271A

…आयकर अपीलीय अधिकरण, जयपुर न्यायपीठ, जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, “A” JAIPUR श्री संदीप गोसाई, न्यायिक सदस्य एवं श्री गगन गोयल लेखा सदस्य के समक्ष BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI GAGAN GOYAL, AM आयकर अपील सं./ITA No. 1469JP/2024 निर्धारण वर्ष / Assessment Year : 2014-15 Shri Paras Mal Jain 535,Tiwari Ji Ka Bagh, Adarsh Nagar, Jaipur 302 004 बनाम Vs. The DCIT Central Circle-1 Jaipur स्थायी लेखा सं./जीआईआर सं./PAN/GIR No.: ABTPJ 9660 M अपीलार्थी / Appellant प्रत्यर्थी / Respondent निधर्धारिती की ओर से / Assessee by : Shri R.K. Bhatra, CA राजस्व की ओर से / Revenue by: Shri Arvind…

Prakash Asphaltings and Toll Highways (India) Limited, Mhow vs. Assisstant Commissioner of Income Tax, Central Circle-1, Income Tax Department, Indore

In the result, the appeal is allowed

ITA 720/IND/2024[2014-15]Status: DisposedITAT Indore24 Feb 2025AY 2014-15

Bench: Shri B.M. Biyani & Shri Udayan Das Guptaassessment Year: 2014-15 Prakash Asphalting & Toll Acit Central Circle -1 Highways (India) Limited, Indore बनाम/ 76, Mall Road, Vs. Mhow (Assessee/Appellant) (Revenue/Respondent) Pan: Aabcp0398N Assessee By Shri Anup Garg & Vikas Guru, Ars Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 22.01.2025 Date Of Pronouncement 24.02.2025

Section 132Section 139(1)Section 142(1)Section 153ASection 271ASection 274Section 80

…आयकरअपीलीयअिधकरण, इंदौर"ायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI B.M. BIYANI, ACCOUNTANT MEMBER AND SHRI UDAYAN DAS GUPTA, JUDICIAL MEMBER Assessment Year: 2014-15 Prakash Asphalting & Toll ACIT Central Circle -1 Highways (India) Limited, Indore बनाम/ 76, Mall Road, Vs. Mhow (Assessee/Appellant) (Revenue/Respondent) PAN: AABCP0398N Assessee by Shri Anup Garg & Vikas Guru, ARs Revenue by Shri Ashish Porwal, Sr. DR Date of Hearing 22.01.2025 Date of Pronouncement 24.02.2025 आदेश/ O R D E R Per B.M. Biyani, A.M.: Feeling aggrieved by order of first appeal dated 30.08.2024…

Alok Mathur, Jaipur vs. Income Tax Officer, Jaipur

Appeal is allowed and while setting aside the impugned order passed by ld

ITA 1365/JPR/2024[2011-12]Status: DisposedITAT Jaipur24 Feb 2025AY 2011-12

Bench: SHRI GAGAN GOYAL (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)

For Appellant: Shri Tarun Mittal CAFor Respondent: Shri Gautam Singh Choudhary, JCIT-DR
Section 250Section 271(1)(c)Section 271A

…nder the very provision of law, for which show cause notice is purported to have been issued to the assessee. In this regard, ld. AR for the appellant has referred to the written submission where he has cited case titled as CIT vs SSA’s Emerald Meadows (2016) 73 Taxmann.com 248 (SC). 5 Even otherwise, a perusal of Section 271(1)(c) would reveal that it speaks of violation of law, and provides for levy of penalty , due to concealment of particulars of income ‘or’ furnishing of inaccurate particulars of such income. While issuing notice under this provision of law, it has to be specified as to whether the assesee-…

Vijay Kumar Mittal, Jamshedpur vs. ACIT Central Circle, Jamshedpur

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

ITA 142/RAN/2023[2018-19]Status: DisposedITAT Ranchi20 Feb 2025AY 2018-19

Bench: Shri Partha Sarathi Chaudhury & Shri Ratnesh Nandan Sahay

Section 132(1)Section 132(4)Section 153ASection 270ASection 270A(2)(a)Section 270A(9)(a)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL, RANCHI BENCH, RANCHI BEFORE SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER AND SHRI RATNESH NANDAN SAHAY, ACCOUNTANT MEMBER I.T.A. No. 141 & 142/Ran/2023 (Assessment Year-2017-18 and 2018-19) Vijay Kumar Mittal, A.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. ACXPM 8580 C Appellant/ Assessee Respondent/ Revenue Assessee represented by None Department represented by Shri Khubchand T. Pandya, Sr.DR Date of hearing 04/02/2025 Date of pronouncement 20/02/2025 O R D E…

Vijay Kumar Mittal, Jamshedpur vs. ACIT Central Circle, Jamshedpur

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

ITA 141/RAN/2023[2017-18]Status: DisposedITAT Ranchi20 Feb 2025AY 2017-18

Bench: Shri Partha Sarathi Chaudhury & Shri Ratnesh Nandan Sahay

Section 132(1)Section 132(4)Section 153ASection 270ASection 270A(2)(a)Section 270A(9)(a)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL, RANCHI BENCH, RANCHI BEFORE SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER AND SHRI RATNESH NANDAN SAHAY, ACCOUNTANT MEMBER I.T.A. No. 141 & 142/Ran/2023 (Assessment Year-2017-18 and 2018-19) Vijay Kumar Mittal, A.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. ACXPM 8580 C Appellant/ Assessee Respondent/ Revenue Assessee represented by None Department represented by Shri Khubchand T. Pandya, Sr.DR Date of hearing 04/02/2025 Date of pronouncement 20/02/2025 O R D E…

Gajanan Ferro Pvt.Ltd., Kolkata vs. Deputy Commissioner of Income Tax, Central Circle, Jamshedpur

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

ITA 86/RAN/2022[2014-15]Status: DisposedITAT Ranchi20 Feb 2025AY 2014-15

Bench: Shri Partha Sarathi Chaudhury & 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 PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER AND SHRI RATNESH NANDAN SAHAY, ACCOUNTANT MEMBER I.T.A. No. 84, 85, & 86/Ran/2022 (Assessment Year-2012-13, 2013-14 & 2014-15) Gajanan Ferro Private Limited, 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. AAFCM 3714 K Appellant/ Assessee Respondent/ Revenue Assessee represented by None Department represented by Shri Khubchand T. Pandya, Sr.DR Date of hearing 06/02/2025 Date of pronouncemen…

Gajanan Ferro Pvt.Ltd., Kolkata vs. Deputy Commissioner of Income Tax, Central Circle, Jamshedpur

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

ITA 85/RAN/2022[2013-14]Status: DisposedITAT Ranchi20 Feb 2025AY 2013-14

Bench: Shri Partha Sarathi Chaudhury & 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 PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER AND SHRI RATNESH NANDAN SAHAY, ACCOUNTANT MEMBER I.T.A. No. 84, 85, & 86/Ran/2022 (Assessment Year-2012-13, 2013-14 & 2014-15) Gajanan Ferro Private Limited, 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. AAFCM 3714 K Appellant/ Assessee Respondent/ Revenue Assessee represented by None Department represented by Shri Khubchand T. Pandya, Sr.DR Date of hearing 06/02/2025 Date of pronouncemen…

Gajanan Ferro Pvt.Ltd., Kolkata vs. Deputy Commissioner Ofincome Tax, Central Circle, Jamshedpur

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

ITA 84/RAN/2022[2012-13]Status: DisposedITAT Ranchi20 Feb 2025AY 2012-13

Bench: Shri Partha Sarathi Chaudhury & 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 PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER AND SHRI RATNESH NANDAN SAHAY, ACCOUNTANT MEMBER I.T.A. No. 84, 85, & 86/Ran/2022 (Assessment Year-2012-13, 2013-14 & 2014-15) Gajanan Ferro Private Limited, 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. AAFCM 3714 K Appellant/ Assessee Respondent/ Revenue Assessee represented by None Department represented by Shri Khubchand T. Pandya, Sr.DR Date of hearing 06/02/2025 Date of pronouncemen…

Nitu Singh, Jamshedpur vs. Deputy Commissioner Ofincome Tax, Central Circle, Jamshedpur

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

ITA 82/RAN/2022[2015-16]Status: DisposedITAT Ranchi20 Feb 2025AY 2015-16

Bench: Shri Partha Sarathi Chaudhury & 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 PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER AND SHRI RATNESH NANDAN SAHAY, ACCOUNTANT MEMBER I.T.A. No. 81/Ran/2022 (Assessment Year-2015-16) Rinku Singh, 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. AKXPS 9628 K Appellant/ Assessee Respondent/ Revenue I.T.A. No. 82/Ran/2022 (Assessment Year-2015-16) Nitu Singh, D.C.I.T., CA Akshay Ringasia, Suite No. 3, 2nd Central Circle, Vs. Floor, Aviskar Bumra Enclave, Diagonal Jamshedpur. Ro…

Rinku Singh, Jamshedpur vs. Deputy Commissioner of Income Tax, Central Circle, Jamshedpur

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

ITA 81/RAN/2022[2015-16]Status: DisposedITAT Ranchi20 Feb 2025AY 2015-16

Bench: Shri Partha Sarathi Chaudhury & 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 PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER AND SHRI RATNESH NANDAN SAHAY, ACCOUNTANT MEMBER I.T.A. No. 81/Ran/2022 (Assessment Year-2015-16) Rinku Singh, 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. AKXPS 9628 K Appellant/ Assessee Respondent/ Revenue I.T.A. No. 82/Ran/2022 (Assessment Year-2015-16) Nitu Singh, D.C.I.T., CA Akshay Ringasia, Suite No. 3, 2nd Central Circle, Vs. Floor, Aviskar Bumra Enclave, Diagonal Jamshedpur. Ro…

DCIT, Central Circle - 7(1), Mumbai vs. Triumph Securities Ltd, Mumbai

In the result, the appeal of the revenue bearing ITA No

ITA 962/MUM/2024[2003-04]Status: DisposedITAT Mumbai15 Jan 2025AY 2003-04

Bench: Shri Amarjit Singh & Shri Anikesh Banerjee

For Appellant: Shri Rajiv Khandelwal (VirtuallyFor Respondent: Dr. P. Daniel – Spl. Counsel
Section 250Section 271(1)(c)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “E”, MUMBAI BEFORE SHRI AMARJIT SINGH, ACCOUNTANT MEMBER AND SHRI ANIKESH BANERJEE, JUDICIAL MEMBER ITA No.962/Mum/2024 (Assessment Year: 2003-04) DCIT, Central Circle-7(1), vs TRIUMPH SECURITIES LTD, Mumbai, 121, Radha Bhavan, 1ST Floor, Room No.676B, 6th Floor, Nagindas, Master Road, Fort, Aayakar Bhavan, M.K. Road, Mumbai-400 023 Mumbai-400 020 PAN: AABCT1510A APPELLANT RESPONDENT Assessee by : Shri Rajiv Khandelwal (Virtually appeared) Respondent by : Dr. P. Daniel – Spl. Counsel Date of hearing : 16/01/2025 Date of pronouncement : 22/01/2025 ORDER PER ANIKESH…

Balaji Metal and Sponge Pvt. Ltd., Kolkata vs. I.T.O., Ward - 5(4), Kolkata

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

ITA 1486/KOL/2024[2012-2013]Status: DisposedITAT Kolkata29 Nov 2024AY 2012-2013

Bench: Sri Rajesh Kumar & Pradip Kumar Choubey

Section 139Section 144Section 148Section 250Section 271Section 271(1)(c)

…आयकर अपीलीय अधिकरण कोलकाता 'सी' पीठ, कोलकाता में IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘C’ BENCH, KOLKATA श्री राजेश कुमार, लेखा सदस्य एवं श्री प्रदीप कुमार चौबे, न्याधयक सदस्य के समक्ष Before SRI RAJESH KUMAR, ACCOUNTANT MEMBER & PRADIP KUMAR CHOUBEY, JUDICIAL MEMBER I.T.A. No.: 1486/KOL/2024 Assessment Year: 2012-13 Balaji Metal And Sponge Pvt. Ltd……………………………………….Appellant [PAN: AACCB4997Q] Vs. ITO, IT Department, NFAC, Delhi...........................................Respondent Appearances: Assessee represented by: S.K.Tulsiyan, Adv. Department represented by: Ranu Biswas, ADDL.CIT, Sr. DR. Date of concl…

M/S. D.K. Industries, Kolkata vs. I.T.O., Ward - 34(3), Kolkata

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

ITA 1417/KOL/2024[2010-2011]Status: DisposedITAT Kolkata13 Nov 2024AY 2010-2011

Bench: Sri Rajesh Kumar & Pradip Kumar Choubey

Section 143(3)Section 250Section 271(1)(c)

…आयकर अपीलीय अधिकरण कोलकाता 'सी' पीठ, कोलकाता में IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘C’ BENCH, KOLKATA श्री राजेश कुमार, लेखा सदस्य एवं श्री प्रदीप कुमार चौबे, न्याधयक सदस्य के समक्ष Before SRI RAJESH KUMAR, ACCOUNTANT MEMBER & PRADIP KUMAR CHOUBEY, JUDICIAL MEMBER I.T.A. No.: 1417/KOL/2024 Assessment Year: 2010-11 M/s. D.K. Industries…………………………………………………………Appellant [PAN: AABFD 9250 E] Vs. ITO, Ward-34(3), Kolkata......................................................Respondent Appearances: Assessee represented by: S.K. Tulsiyan, Adv. Department represented by: Ankur Goyal, JCIT, Sr. D/R. Date of conclud…

Principal Commissioner of Income Tax-5, Kolkata vs. Virendra Kumar Surana, HUF

ITAT/144/2024HC Calcutta06 Nov 2024

Bench: :

Section 260ASection 271(1)(c)Section 274

…1 OD27 IN THE HIGH COURT AT CALCUTTA SPECIAL JURISDICTION (INCOME TAX) ORIGINAL SIDE ITAT/144/2024 IA NO: GA/2/2024 PRINCIPAL COMMISSIONER OF INCOME TAX-5, KOLKATA VS VIRENDRA KUMAR SURANA , HUF BEFORE : THE HON'BLE THE CHIEF JUSTICE T.S SIVAGNANAM -A N D- HON'BLE JUSTICE HIRANMAY BHATTACHARYYA Date : November 06, 2024. Appearance : Mr. Prithu Dudhoria, Adv. …for appellant Mr. Rajarshi Chatterjee, Adv. Mrs. Suman Sahani, Adv. …for respondent. The Court :- This appeal is filed by the revenue under Section 260A of the Income Tax Act, 1961 is direc…

Makashood Asharaf, Lakhimpur Kheri vs. The Income Tax Officer, Lakhimpur Kheri

In the result, the appeal of the assessee is allowed

ITA 200/LKW/2022[2016-17]Status: DisposedITAT Lucknow25 Oct 2024AY 2016-17

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudharya.Y. 2016-17 Makashood Asharaf, 98-Moh. The Income Tax Officer, Seikh Sarain, Kheri Town, Distt.- Vs. Range-3(4), Lakhimpur Kheri- Lakhimpur Kheri-1 (U.P.) 1 Pan:Bkwpa9250R (Appellant) (Respondent) Assessee By: Sh. Shubham Rastogi, C.A. Revenue By: Sh. Sunil Kumar Rajwanshi, Addl. Cit Dr Date Of Hearing: 29.08.2024 Date Of Pronouncement: 25.10.2024 O R D E R Per Sh. Nikhil Choudhary: This Is An Appeal Filed Against The Order Of The Ld. Cit(A), Nfac Under Section 250 Of The Income Tax Act, 1961 On 28.07.2022 Upholding The Penalty Levied Under Section 271B By The Ito-3(4), Lakhimpur-1 Vide His Order Dated 25.11.2019. The Grounds Of Appeal Preferred Are As Under:-

For Appellant: Sh. Shubham Rastogi, C.AFor Respondent: Sh. Sunil Kumar Rajwanshi, Addl. CIT DR
Section 143(3)Section 250Section 271BSection 44A

…IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW ‘B’ BENCH, LUCKNOW BEFORE SH. SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AND SH. NIKHIL CHOUDHARY, ACCOUNTANT MEMBER A.Y. 2016-17 Makashood Asharaf, 98-Moh. The Income Tax Officer, Seikh Sarain, Kheri Town, Distt.- vs. Range-3(4), Lakhimpur Kheri- Lakhimpur Kheri-1 (U.P.) 1 PAN:BKWPA9250R (Appellant) (Respondent) Assessee by: Sh. Shubham Rastogi, C.A. Revenue by: Sh. Sunil Kumar Rajwanshi, Addl. CIT DR Date of hearing: 29.08.2024 Date of pronouncement: 25.10.2024 O R D E R PER SH. NIKHIL CHOUDHARY, ACCOUNTANT MEMBER: This is an appeal filed against the order of the ld.…

Deputy Commissioner of Income Tax, Central Circle- 1(1), Bengaluru vs. Smt. Vankadara Padmavathi, Hospet, Karnataka

In the result, the appeal by the revenue and the CO by the assessee is dismissed

ITA 1374/BANG/2024[2011-12]Status: DisposedITAT Bangalore23 Oct 2024AY 2011-12

Bench: Shri George George K. & Shri Laxmi Prasad Sahuassessment Year : 2011-12

For Appellant: Shri T. Srinivasa Rao, CAFor Respondent: Shri Sridhar E., CIT(DR)(ITAT), Bengaluru
Section 143(3)Section 260ASection 271Section 271(1)(c)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI GEORGE GEORGE K., VICE PRESIDENT AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER Assessment year : 2011-12 The Deputy Commissioner Vs. Smt. Vankadara Padmavathi, of Income Tax, Prop. Ms. Mineral Embassy, Central Circle 1(1), Flat No.7, Ashwasthi Apartment, Bengaluru. Vivekananda Nagar, Hospet – 583 201. PAN: APFPP 2962J APPELLANT RESPONDENT CO No.37/Bang/2024 [in ITA No.1374/Bang/2024] Assessment year : 2011-12 The Deputy Commissioner of Smt. Vankadara Padmavathi, Vs. Prop. Ms. Mineral Embassy, Income Tax, Hospet – 583 201. Central Circle 1…