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

Santosh Kumar Sahoo, Rajsunakhala, Nayagarh vs. Income Tax Officer, Khurda Ward, Khurda

In the result, appeal of the assessee is allowed

ITA 342/CTK/2024[2010-11]Status: HeardITAT Cuttack14 Oct 2024AY 2010-11
Section 143(3)Section 144Section 154Section 271(1)(c)

…आयकर अपीलीय आयकर अपीलीय अिधकरण अिधकरण, कटक कटक "यायपीठ "यायपीठ,कटक आयकर आयकर अपीलीय अपीलीय अिधकरण अिधकरण कटक कटक "यायपीठ "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER आयकर अपील संसंसंसं/ITA No.342/CTK/2024 (िनधा"रण िनधा"रण िनधा"रण वष" िनधा"रण वष" वष" / Assessment Year : 2010-2011) वष" Santosh Kumar Sahoo, Vs ITO, Khurda Ward, Khurda At: Durga Bazar, PO: Rajsunakhala, Nayagarh PAN No. :AXFPS 2477 K (अपीलाथ" अपीलाथ" अपीलाथ" /Appellant) अपीलाथ" (""यथ" ""यथ" ""यथ" / Respondent) ""यथ" .. िनधा"रती िनधा"रती क" िनध…

Nath Capital & Financial Services Ltd., Mumbai vs. ITO Ward 1 (2)(3), Mumbai

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

ITA 6710/MUM/2019[2002-03]Status: DisposedITAT Mumbai14 Oct 2024AY 2002-03

Bench: Smt. Beena Pillai () & Smt. Renu Jauhri ()

Section 142(1)Section 144Section 271(1)(c)Section 43BSection 68

…1 ITA 6710/Mum/2019 Nath Capital & Financial Services Ltd IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “B”, MUMBAI BEFORE SMT. BEENA PILLAI (JUDICIAL MEMBER) AND SMT. RENU JAUHRI (ACCOUNTANT MEMBER) I.T.A. No.6710/Mum/2019 (Assessment year 2002-03) Nath Capital & Financial Services Ltd 1st Floor, 86, Chateau Windsor, V.N. Road, Churchgate, Mumbai-400 020 PAN :AACN1604J APPELLANT vs ITO Ward 1(2)(3), 5th Floor, Aayakar Bhavan, M.K. Road, Mumbai-400 020 RESPONDENT Assessee represented by Shri N.R. Agrawal Department represented by Shri Paresh Deshpande, SR AR Date of hearing 07-10-2024 Date of pronouncement 14…

Mrs. Pratibha Ashokkumar Godha, Nadiad vs. The ITO, Ward-1 (Previously Ward-5), Nadiad

The appeal of the assessee is allowed

ITA 1273/AHD/2024[2013-14]Status: DisposedITAT Ahmedabad09 Oct 2024AY 2013-14

Bench: Dr. Brr Kumarasstt.Year : 2013-14 Mrs.Pratibha Ashokumar Godha The Ito, Ward-1 10, Prena Park, Vs (Previously Ward-5) Nr.Kashimir Park Society Nadiad. Nana Kumbhnath Road Nadiad. Pan : Afepg 0254 M (Applicant) (Responent) : Assessee By Shri Pratibha Parmar Revenue By : Shri Ravindra, Sr.Dr सुनवाई क" तारीख/Date Of Hearing : 09/10/2024 घोषणा क" तारीख /Date Of Pronouncement: 09/10/2024 आदेश/O R D E R आदेश आदेश आदेश

For Respondent: Shri Ravindra, SR.DR
Section 250Section 271Section 274Section 54

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, AHMEDABAD ] ] BEFORE DR. BRR KUMAR, ACCOUNTANT MEMBER Asstt.Year : 2013-14 Mrs.Pratibha Ashokumar Godha The ITO, Ward-1 10, Prena Park, Vs (Previously Ward-5) Nr.Kashimir Park Society Nadiad. Nana Kumbhnath Road Nadiad. PAN : AFEPG 0254 M (Applicant) (Responent) : Assessee by Shri Pratibha Parmar Revenue by : Shri Ravindra, SR.DR सुनवाई क" तारीख/Date of Hearing : 09/10/2024 घोषणा क" तारीख /Date of Pronouncement: 09/10/2024 आदेश/O R D E R आदेश आदेश आदेश This is assessee’s appeal against the order of the ld.Commissioner of Income Tax (Appeal)-7, National Facele…

Kothari Jewels Private Limied, Mumbai vs. ACIT, Central Circle-2, Jaipur

In the result, appeal, file filed by the assessee stands party allowed with no order as to cost

ITA 964/JPR/2024[2009-10]Status: DisposedITAT Jaipur04 Oct 2024AY 2009-10

Bench: SHRI SANDEEP GOSAIN (Judicial Member)

For Appellant: Shri Rohan Sogani, CAFor Respondent: Shri Gautam Singh Choudhary,JCIT-DR
Section 132Section 153ASection 271(1)Section 271(1)(c)Section 274

…1 KOTHARI JEWELS PVT LTD. VS ACIT, CENTRAL CIRCLE-2, JAIPUR आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, ‘’SMC” JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ds le{k BEFORE: Hon’ble SHRI SANDEEP GOSAIN, JUDICIAL MEMBER vk;dj vihy la-@ITA No. 964/JP/2024 fu/kZkj.k o"kZ@Assessment Year : 2009-10 M/s. Kothari Jewels (P) Ltd. cuke The ACIT 5th Floor, KGK Towers, Dutta Pada Road Vs. Central Circle-2 Near Ekta Bhoomi Garden, Borivali (East), Jaipur Mumbai LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AABCA 2717 Q vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@As…

Co-Operative Cane Development Union Limited Maholi Ayyubi Chamber, Raniganj, Lakhimpur Kheri-262001, Lakhimpur Kheri vs. The Assistant Commissioner of Income Tax, Sitapur-New, Sitapur

In the result, the appeal of the assessee is partly allowed

ITA 164/LKW/2023[2014-15]Status: DisposedITAT Lucknow30 Sept 2024AY 2014-15

Bench: SH. SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AND SH. NIKHIL CHOUDHARY (Accountant Member)

For Appellant: Sh. Shubham Rastogi, C.AFor Respondent: Sh. Sanjeev Krishna Sharma, Addl CIT
Section 250Section 271(1)Section 271(1)(c)Section 274Section 80P

…IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW ‘B’ BENCH, LUCKNOW BEFORE SH. SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AND SH. NIKHIL CHOUDHARY, ACCOUNTANT MEMBER A.Y.-2014-15 Co-operative Cane Development The Assistant Commissioner Union Limited, Maholi, Ayyubi vs. of Income Tax, Sitapur (New) Chamber, Raniganj, Lakhimpur Kheri-262001, U.P. PAN:AAATC4152F (Appellant) (Respondent) Assessee by: Sh. Shubham Rastogi, C.A. Revenue by: Sh. Sanjeev Krishna Sharma, Addl CIT (D.R.) Date of hearing: 13.08.2024 Date of pronouncement: 30.09.2024 O R D E R PER SH. NIKHIL CHOUDHARY, ACCOUNTANT MEMBER: This is an appeal against…

Manju Devi Agrawal, Jaipur vs. ITO Ward 6(1), Jaipur

In the result, the appeal filed by the assessee stands party allowed with no orders as to cost

ITA 273/JPR/2024[2010-11]Status: DisposedITAT Jaipur26 Sept 2024AY 2010-11

Bench: SHRI SANDEEP GOSAIN (Judicial Member)

For Appellant: Shri Vedant Agarwal, CAFor Respondent: Shri Gautam Singh Choudhary, JCIT-DR
Section 251Section 251(2)Section 271(1)Section 274

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, ‘’SMC” JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ds le{k BEFORE: Hon’ble SHRI SANDEEP GOSAIN, JUDICIAL MEMBER vk;dj vihy la-@ITA No. 273/JP/2024 fu/kZkj.k o"kZ@Assessment Year : 2010-11 Mrs. Manju Devi Agarwal cuke The ITO Vs. E-52, Lal Bahadurnagar West, IVth Avenue, Ward 6 (2) Garden Street, JLN Marg, Malviya Nagar, Jaipur Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: ADEPA 23554 H vihykFkhZ@Appellant izR;FkhZ@Respo ndent fu/kZkfjrh dh vksj ls@Assessee by : Shri Vedant Agarwal, CA jktLo dh vksj ls@Revenue by: Shri…

Ms Rajmal Lakhichand, Jalgaon vs. DCIT, Jalgaon

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

ITA 1206/PUN/2023[2010-2011]Status: DisposedITAT Pune10 Sept 2024AY 2010-2011

Bench: Shri R. K. Panda & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.1206/Pun/2023 िनधा"रण वष" / Assessment Year: 2010-11 Ms. Rajmal Lakhichand, Vs. Dcit, Jalgaon. 169, Balaji Peth, Jalgaon- 425001. Pan : Aacfr8609L Appellant Respondent Assessee By : Shri Nikhil Pathak Revenue By Shri Sourabh Nayak : Date Of Hearing : 27.06.2024 Date Of Pronouncement : 10.09.2024 आदेश / Order Per Vinay Bhamore, Jm: This Appeal Filed By The Assessee Is Directed Against The Order Dated 20.09.2023 Passed By Ld Cit(A)/Nfac For The Assessment Year 2010-11. 2. The Appellant Has Raised The Following Grounds Of Appeal :- “The Grounds Of Appeal Stated Below Are Without Prejudice To Each Other. 1) That The Learned Cit(A) Erred In Confirming The Penalty Of Rs.62,95,800 U/S. 271(1)(C) Of The Act. On The Facts & In The Circumstances Of The Case, The Said Penalty Be Cancelled. 2) Gross Profit Addition

For Appellant: Shri Nikhil Pathak
Section 142Section 271(1)(c)Section 274Section 36(1)(iii)Section 40A(2)(a)

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA No.1206/PUN/2023 िनधा"रण वष" / Assessment Year: 2010-11 Ms. Rajmal Lakhichand, Vs. DCIT, Jalgaon. 169, Balaji Peth, Jalgaon- 425001. PAN : AACFR8609L Appellant Respondent Assessee by : Shri Nikhil Pathak Revenue by Shri Sourabh Nayak : Date of hearing : 27.06.2024 Date of pronouncement : 10.09.2024 आदेश / ORDER PER VINAY BHAMORE, JM: This appeal filed by the assessee is directed against the order dated 20.09.2023 passed by LD CIT(A)/NFAC for the assessment…

Nand Kumar Prasad Sah, Muzaffarpur vs. Ac/DCIT Central Circle, Muzaffarpur

In the result, all the appeals of the both the assessee in ITA

ITA 185/PAT/2023[2016-17]Status: HeardITAT Patna29 Aug 2024AY 2016-17

Bench: Shri Rajpal Yadav, Vp & Shri Dr. Manish Borad, Am

For Appellant: Shri SK Tulsiyan, &For Respondent: Shri Ashwani Kr. Singal, DR
Section 132Section 132(4)Section 133ASection 148Section 271(1)(c)Section 44A

…IN THE INCOME TAX APPELLATE TRIBUNAL “DB” BENCH, PATNA (Through virtual hearing at Kolkata) BEFORE SHRI RAJPAL YADAV, VP AND SHRI DR. MANISH BORAD, AM ITA Nos. 184 & 185/PAT/2023 (Assessment Year: 2014-15,2016-17) CIT (A) Nand Kumar Prasad Sah Lok Nayak Bhawan Saraiyaganj, Bihar-842001 Vs. Muzaffarpur, Bihar, (Appellant) (Respondent) PAN No. AJNPS7052G ITA Nos. 161 & 162/PAT/2023 (Assessment Year: 2015-16,2016-17) CIT (A) Bishwanath Prasad, Lok Nayak Bhawan Muzaffarpur, Bihar-842001 Vs. Muzaffarpur, Bihar, (Appellant) (Respondent) PAN No. AJNPS7052G Assessee by : Shri SK Tulsiyan, & Ms. Puja Somani, Ars Revenue b…

Nand Kumar Prasad Sah, Muzaffarpur vs. Ac/DCIT Central Circle, Muzaffarpur

In the result, all the appeals of the both the assessee in ITA

ITA 184/PAT/2023[2014-15]Status: HeardITAT Patna29 Aug 2024AY 2014-15

Bench: Shri Rajpal Yadav, Vp & Shri Dr. Manish Borad, Am

For Appellant: Shri SK Tulsiyan, &For Respondent: Shri Ashwani Kr. Singal, DR
Section 132Section 132(4)Section 133ASection 148Section 271(1)(c)Section 44A

…IN THE INCOME TAX APPELLATE TRIBUNAL “DB” BENCH, PATNA (Through virtual hearing at Kolkata) BEFORE SHRI RAJPAL YADAV, VP AND SHRI DR. MANISH BORAD, AM ITA Nos. 184 & 185/PAT/2023 (Assessment Year: 2014-15,2016-17) CIT (A) Nand Kumar Prasad Sah Lok Nayak Bhawan Saraiyaganj, Bihar-842001 Vs. Muzaffarpur, Bihar, (Appellant) (Respondent) PAN No. AJNPS7052G ITA Nos. 161 & 162/PAT/2023 (Assessment Year: 2015-16,2016-17) CIT (A) Bishwanath Prasad, Lok Nayak Bhawan Muzaffarpur, Bihar-842001 Vs. Muzaffarpur, Bihar, (Appellant) (Respondent) PAN No. AJNPS7052G Assessee by : Shri SK Tulsiyan, & Ms. Puja Somani, Ars Revenue b…

Bishwanath Prasad, Muzaffarpur vs. Ac/DCIT Central Circle, Muzaffarpur

In the result, all the appeals of the both the assessee in ITA

ITA 162/PAT/2023[2016-17]Status: HeardITAT Patna29 Aug 2024AY 2016-17

Bench: Shri Rajpal Yadav, Vp & Shri Dr. Manish Borad, Am

For Appellant: Shri SK Tulsiyan, &For Respondent: Shri Ashwani Kr. Singal, DR
Section 132Section 132(4)Section 133ASection 148Section 271(1)(c)Section 44A

…IN THE INCOME TAX APPELLATE TRIBUNAL “DB” BENCH, PATNA (Through virtual hearing at Kolkata) BEFORE SHRI RAJPAL YADAV, VP AND SHRI DR. MANISH BORAD, AM ITA Nos. 184 & 185/PAT/2023 (Assessment Year: 2014-15,2016-17) CIT (A) Nand Kumar Prasad Sah Lok Nayak Bhawan Saraiyaganj, Bihar-842001 Vs. Muzaffarpur, Bihar, (Appellant) (Respondent) PAN No. AJNPS7052G ITA Nos. 161 & 162/PAT/2023 (Assessment Year: 2015-16,2016-17) CIT (A) Bishwanath Prasad, Lok Nayak Bhawan Muzaffarpur, Bihar-842001 Vs. Muzaffarpur, Bihar, (Appellant) (Respondent) PAN No. AJNPS7052G Assessee by : Shri SK Tulsiyan, & Ms. Puja Somani, Ars Revenue b…

Bishwanath Prasad, Muzaffarpur vs. Ac/DCIT Central Circle, Muzaffarpur

In the result, all the appeals of the both the assessee in ITA

ITA 161/PAT/2023[2015-16]Status: HeardITAT Patna29 Aug 2024AY 2015-16

Bench: Shri Rajpal Yadav, Vp & Shri Dr. Manish Borad, Am

For Appellant: Shri SK Tulsiyan, &For Respondent: Shri Ashwani Kr. Singal, DR
Section 132Section 132(4)Section 133ASection 148Section 271(1)(c)Section 44A

…IN THE INCOME TAX APPELLATE TRIBUNAL “DB” BENCH, PATNA (Through virtual hearing at Kolkata) BEFORE SHRI RAJPAL YADAV, VP AND SHRI DR. MANISH BORAD, AM ITA Nos. 184 & 185/PAT/2023 (Assessment Year: 2014-15,2016-17) CIT (A) Nand Kumar Prasad Sah Lok Nayak Bhawan Saraiyaganj, Bihar-842001 Vs. Muzaffarpur, Bihar, (Appellant) (Respondent) PAN No. AJNPS7052G ITA Nos. 161 & 162/PAT/2023 (Assessment Year: 2015-16,2016-17) CIT (A) Bishwanath Prasad, Lok Nayak Bhawan Muzaffarpur, Bihar-842001 Vs. Muzaffarpur, Bihar, (Appellant) (Respondent) PAN No. AJNPS7052G Assessee by : Shri SK Tulsiyan, & Ms. Puja Somani, Ars Revenue b…

Sh. Anoop Kumar Gupta, Ajmer vs. ITO, Ward-2(1), Ajmer

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 939/JPR/2024[2014-15]Status: DisposedITAT Jaipur29 Aug 2024AY 2014-15

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Sh. P.C. Parwal (C.A.)For Respondent: Smt. Monisha Choudhary (Addl. CIT)
Section 143(3)Section 271(1)(c)Section 274

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”SMC” JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ,oa Jh jkBkSM+ deys'k t;arHkkbZ]ys[kk lnL; ds le{k BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No. 939/JP/2024 fu/kZkj.k o"kZ@Assessment Years :2014-15 cuke Sh. Anoop Kumar Gupta The ITO, 2nd Floor, Gurukripa- Anasagar Vs. Ward-2(1), Circular Road, Ajmer. Ajmer. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: ABMPG5571H vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@Assesseeby : Sh. P.C. Parwal (C.A.) jktLo dh vksj ls@Reve…

M/S Michelin Global Mobility Sa., Switzerland vs. Deputy Commissioner of Income Tax – Circle Int. Tax 2 (2)(1), New Delhi

In the result, impugned order is set aside and appeal of the assessee is allowed

ITA 2657/DEL/2024[2016-17]Status: HeardITAT Delhi22 Aug 2024AY 2016-17

Bench: Shri Vikas Awasthy & Shri Naveen Chandraआअसं.2656 & 2657/िद"ी/2024 (िन.व. 2015-16 & 2016-17)

For Appellant: Ms. Ananaya KapoorFor Respondent: Shri Vijay B Vasanta, CIT-DR
Section 271Section 271(1)(c)Section 274

…आयकर अपीलीय अिधकरण िद"ी पीठ “डी”, िद"ी "ी िवकास अव"थी, "ाियक सद" एवं "ी नवीन चं", लेखाकार सद" के सम" IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D”, DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER आअसं.2656 & 2657/िद"ी/2024 (िन.व. 2015-16 & 2016-17) ITA Nos. 2656 & 2657/DEL/2024 (A.Ys.2015-16 & 2016-17) M/s Michelin Global Mobility SA, Route 10, Louis Braille, 1763 Granges Paccot, Foreign, Switzerland 999999 ...... अपीलाथ"/Appellant PAN: AAHCM-6533-A बनाम Vs. Assistant/Deputy Commissioner of Income Tax, Circle International Taxation 2(2)(1), Civic Centre, .....…

M/S Michelin Global Mobility Sa, Switzerland vs. Deputy Commissioner of Income Tax – Circle Int. Tax 2(2)(1), New Delhi

In the result, impugned order is set aside and appeal of the assessee is allowed

ITA 2656/DEL/2024[2015-16]Status: HeardITAT Delhi22 Aug 2024AY 2015-16

Bench: Shri Vikas Awasthy & Shri Naveen Chandraआअसं.2656 & 2657/िद"ी/2024 (िन.व. 2015-16 & 2016-17)

For Appellant: Ms. Ananaya KapoorFor Respondent: Shri Vijay B Vasanta, CIT-DR
Section 271Section 271(1)(c)Section 274

…आयकर अपीलीय अिधकरण िद"ी पीठ “डी”, िद"ी "ी िवकास अव"थी, "ाियक सद" एवं "ी नवीन चं", लेखाकार सद" के सम" IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D”, DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER आअसं.2656 & 2657/िद"ी/2024 (िन.व. 2015-16 & 2016-17) ITA Nos. 2656 & 2657/DEL/2024 (A.Ys.2015-16 & 2016-17) M/s Michelin Global Mobility SA, Route 10, Louis Braille, 1763 Granges Paccot, Foreign, Switzerland 999999 ...... अपीलाथ"/Appellant PAN: AAHCM-6533-A बनाम Vs. Assistant/Deputy Commissioner of Income Tax, Circle International Taxation 2(2)(1), Civic Centre, .....…

Amit Khemka, Kolkata vs. ITO, Ward - 43(1), Kolkata

In the result, the appeal is partly allowed

ITA 636/KOL/2024[2012-13]Status: DisposedITAT Kolkata20 Aug 2024AY 2012-13

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

For Appellant: Shri Vikash Kumar Agarwal, FCAFor Respondent: Shri Manoj Kumar Pati, Addl. CIT, Sr. DR
Section 147Section 250Section 271BSection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH KOLKATA BEFORE SHRI SONJOY SARMA, JUDICIAL MEMBER AND SHRI RAKESH MISHRA, ACCOUNTANT MEMBER ITA Nos.635 & 636/KOL/2024 Assessment Years: 2012-13 Amit Khemka ITO, Ward-43(1), Kolkata 114/1B, Cotton Street, Kolkata- Vs 700007. (PAN: AFYPK4310E) (assessee ) (Respondent) Present for: assessee by : Shri Vikash Kumar Agarwal, FCA Respondent by : Shri Manoj Kumar Pati, Addl. CIT, Sr. DR Date of Hearing :20.06.2024 Date of Pronouncement :20.08.2024 O R D E R PER BENCH: Both these appeals filed by the assessee are against the separate orders of the Ld. Commissioner of Incom…

Amit Khemka, Kolkata vs. ITO, Ward - 43(1), Kolkata

In the result, the appeal is partly allowed

ITA 635/KOL/2024[2012-13]Status: DisposedITAT Kolkata20 Aug 2024AY 2012-13

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

For Appellant: Shri Vikash Kumar Agarwal, FCAFor Respondent: Shri Manoj Kumar Pati, Addl. CIT, Sr. DR
Section 147Section 250Section 271BSection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH KOLKATA BEFORE SHRI SONJOY SARMA, JUDICIAL MEMBER AND SHRI RAKESH MISHRA, ACCOUNTANT MEMBER ITA Nos.635 & 636/KOL/2024 Assessment Years: 2012-13 Amit Khemka ITO, Ward-43(1), Kolkata 114/1B, Cotton Street, Kolkata- Vs 700007. (PAN: AFYPK4310E) (assessee ) (Respondent) Present for: assessee by : Shri Vikash Kumar Agarwal, FCA Respondent by : Shri Manoj Kumar Pati, Addl. CIT, Sr. DR Date of Hearing :20.06.2024 Date of Pronouncement :20.08.2024 O R D E R PER BENCH: Both these appeals filed by the assessee are against the separate orders of the Ld. Commissioner of Incom…

Jamna Devi Sharma, Jaipur vs. ITO Ward 7(2), Jaipur

In the result, both the appeals of the assessee are allowed with no orders as to costs

ITA 540/JPR/2023[2007-08]Status: DisposedITAT Jaipur20 Aug 2024AY 2007-08

Bench: SHRI SANDEEP GOSAIN (Judicial Member)

For Appellant: Shri Rohan Sogani, CAFor Respondent: Mrs. Monisha Choudhary, Addl. CIT-DR
Section 271(1)(c)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”SMC’’ JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ds le{k BEFORE: Hon’ble SHRI SANDEEP GOSAIN, JUDICIAL MEMBER vk;dj vihy la-@ITA No. 540 & 541/JP/2023 fu/kZkj.k o"kZ@Assessment Year : 2007-08 & 2008-09 cuke Smt. Jamna Devi Sharma The ITO Vs. Meena Ka Mohalla, Ward No. 2 Ward 7(2) Goner Jaipur Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: BXNPD 0140 H vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@Assessee by : Shri Rohan Sogani, CA jktLo dh vksj ls@Revenue by: Mrs. Monisha Choudhary, Addl. CIT-DR lquokb…

D R Coats Ink and Resins Pvt Ltd., Mumbai vs. DCIT 12(2)(1), Mumbai

In the result, appeal of the assessee is allowed

ITA 3188/MUM/2024[2011-12]Status: DisposedITAT Mumbai14 Aug 2024AY 2011-12

Bench: Shri Narendra Kumar Billaiya, Hon’Ble & Shri Sandeep Singh Karhail, Hon’Ble

For Appellant: Revenue byFor Respondent: Smt. Mahita Nair, Sr. D/R
Section 143(3)Section 271(1)(c)Section 274

…| आयकर अपीलीय अिधकरण "ायपीठ, मुंबई | IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI NARENDRA KUMAR BILLAIYA, HON’BLE ACCOUNTANT MEMBER & SHRI SANDEEP SINGH KARHAIL, HON’BLE JUDICIAL MEMBER I.T.A. No. 3188/Mum/2024 Assessment Year: 2011-12 D R Coats Ink and Resins Pvt. Ltd. Deputy Commissioner of Income 230, New Sonal Link Tax – 12(2)(1), Mumbai Vs Indl. Estate, Bldg No. 2 Link Road Malad (W) Mumbai - 400064 [PAN: AABCD8645A] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Shri Vimal Punmiya, A/R Assessee by : Revenue by : Smt. Mahita Nair, Sr. D/R सुनवाई की तारीख/Date of Hearing : 12/08/2024 घोष…

Ram Kumar Daitapati, Puri vs. Income Tax Officer, Ward, Puri

In the result, appeal of the assessee stands allowed

ITA 248/CTK/2024[2010-11]Status: DisposedITAT Cuttack31 Jul 2024AY 2010-11

Bench: Before Shri George Mathan, Judicialassessment Year : 2010-2011 2011 Ram Ram Kumar Kumar Daitapati, Daitapati, Vs. Income Tax Officer, Ward, Puri Income Tax Officer, Ward, Puri Matimandap Sah Matimandap Sahi, Nabata Khan Lane, Po/Ps-Dist Dist: Puri Pan/Gir No Pan/Gir No.Aeppd 2413 R (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : Shri P.K.Mishra, Adv P.K.Mishra, Adv Revenue By : Shri Sanjay Kumar, Cit Sanjay Kumar, Cit Dr Date Of Hearing : 31/0 07/2024 Date Of Pronouncement : 31/0 /07/2024 O R D E R This Is An Appeal Filed By The Assessee Aga This Is An Appeal Filed By The Assessee Against The Order Of The Ld Inst The Order Of The Ld Cit(A), Nfac, Delhi Nfac, Delhi Dated 13.2.2024 In Appeal No. In Appeal No.Cit(A),Bhubaneswar- 2/10130/2019 2/10130/2019-20 For The Assessment Year 2010-2011. 2. Shri P.K.Mishra, P.K.Mishra, Ld Ar Appeared For The Assessee. Shri The Assessee. Shri Sanjkay Kumar, Ld Cit Dr Kumar, Ld Cit Dr Represented On Behalf Of The Revenue. Represented On Behalf Of The Revenue.

For Appellant: Shri P.K.Mishra, AdvFor Respondent: Shri Sanjay Kumar, CIT
Section 271(1)(c)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK ‘SMC’ BENCH, CUTTACK , CUTTACK BEFORE BEFORE SHRI GEORGE MATHAN, JUDICIAL JUDICIAL MEMBER Assessment Year : 2010-2011 2011 Ram Ram Kumar Kumar Daitapati, Daitapati, Vs. Income Tax officer, Ward, Puri Income Tax officer, Ward, Puri Matimandap Sah Matimandap Sahi, Nabata Khan Lane, PO/PS-Dist Dist: Puri PAN/GIR No PAN/GIR No.AEPPD 2413 R (Appellant (Appellant) .. ( Respondent Respondent) Assessee by : Shri P.K.Mishra, Adv P.K.Mishra, Adv Revenue by : Shri Sanjay Kumar, CIT Sanjay Kumar, CIT DR D…

Kent Engineering India Private Limted, Mumbai vs. Commissioner of Income Tax (Appeal), Mumbai

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

ITA 4750/MUM/2023[2012-13]Status: DisposedITAT Mumbai16 Jul 2024AY 2012-13

Bench: Shri Amarjit Singh, Am & Shri Anikesh Banerjee, Jm Kent Engineering India Private Limited 10Th Floor, Lal Bahadur Commissioner Of Income Shastri Marg, Vikharoli, Tax (Appeal), 1(2)(1), Gagorre Nagar, S.O. Aaykar Bhavan, M.K. Road, Vs. Embassy 247, Tower C Mumbai-400 020 Vikhroli, Mumbai-400 083 (Appellant) (Respondent) Pan No. Aaacr1966M Assessee By : Shri Niraj Sheth, Ar Revenue By : Shri Dhiraj Kumar, Dr Date Of Hearing: 15.07.2024 Date Of Pronouncement: 16.07.2024

For Appellant: Shri Niraj Sheth, ARFor Respondent: Shri Dhiraj Kumar, DR
Section 250Section 271(1)(c)Section 92C

…dicial pronouncements including the decision of Hon’ble Karnataka High Court in CIT V/s SAS’s Emerald Meadows (73 Taxmann.com 241) against which Special Leave Petition (SLP) filed by the department stood dismissed by Hon’ble Supreme Court which is reported as 73 Taxmann.com 248. The notice u/s 274/271(1)(c) of the Act is not carrying the specific limb. Therefore, this is a case where both the parts of the offences i.e., concealment Kent Engineering India Pvt. Ltd; A.Y. 12-13 of income as well as furnishing of inaccurate particulars of income were involved. 011. Finally, respectfully following the binding judicia…