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

Gautam Kumar, New Delhi vs. ACIT, Central Circle- 12, New Delhi

In the result, the appeals of the assessee are allowed

ITA 3909/DEL/2018[2007-08]Status: DisposedITAT Delhi21 Jun 2024AY 2007-08

Bench: Dr. B. R. R. Kumar, Sh. Anubhav Sharma

For Appellant: Sh. Sumit Bhatnagar, CAFor Respondent: Ms. Parul Singh, Sr. DR
Section 142(1)Section 2Section 234ASection 271Section 271(1)Section 271(1)(b)Section 271(1)(c)Section 274Section 44A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’, NEW DELHI Before Dr. B. R. R. Kumar, Accountant Member, Sh. Anubhav Sharma, Judicial Member ITA No. 3908/Del/2018 : Asstt. Year: 2005-06 ITA No. 3909/Del/2018 : Asstt. Year: 2007-06 Gautam Kumar, Vs ACIT, Rajnish & Associates, CA, Central Circle-12, 92 & 87, Defence Colony Flyover New Delhi Market, New Delhi-110024 (APPELLANT) (RESPONDENT) PAN No. AIGPK0403M Assessee by : Sh. Sumit Bhatnagar, CA Revenue by : Ms. Parul Singh, Sr. DR Date of Hearing: 19.06.2024 Date of Pronouncement: 21.06.2024 ORDER Per Dr. B. R. R. Kumar, Accountant Member: The present appeals…

Gautam Kumar, New Delhi vs. ACIT, Central Circle- 12, New Delhi

In the result, the appeals of the assessee are allowed

ITA 3908/DEL/2018[2005-06]Status: DisposedITAT Delhi21 Jun 2024AY 2005-06

Bench: Dr. B. R. R. Kumar, Sh. Anubhav Sharma

For Appellant: Sh. Sumit Bhatnagar, CAFor Respondent: Ms. Parul Singh, Sr. DR
Section 142(1)Section 2Section 234ASection 271Section 271(1)Section 271(1)(b)Section 271(1)(c)Section 274Section 44A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’, NEW DELHI Before Dr. B. R. R. Kumar, Accountant Member, Sh. Anubhav Sharma, Judicial Member ITA No. 3908/Del/2018 : Asstt. Year: 2005-06 ITA No. 3909/Del/2018 : Asstt. Year: 2007-06 Gautam Kumar, Vs ACIT, Rajnish & Associates, CA, Central Circle-12, 92 & 87, Defence Colony Flyover New Delhi Market, New Delhi-110024 (APPELLANT) (RESPONDENT) PAN No. AIGPK0403M Assessee by : Sh. Sumit Bhatnagar, CA Revenue by : Ms. Parul Singh, Sr. DR Date of Hearing: 19.06.2024 Date of Pronouncement: 21.06.2024 ORDER Per Dr. B. R. R. Kumar, Accountant Member: The present appeals…

Chandraiah Balanna Kalal, Mumbai vs. DCIT 42(2)(1), Mumbai

ITA 1285/MUM/2024[2012-13]Status: DisposedITAT Mumbai18 Jun 2024AY 2012-13

Bench: Shri Anikesh Banerjee & Shri Gagan Goyal

For Appellant: Shri Sumit MantriFor Respondent: Shri H.M. Bhatt (SR. DR.)
Section 143(3)Section 250Section 271Section 271(1)(c)Section 274

…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 of income as well as furnishing of inaccurate particulars of income were involved. Finally, respectfully following the binding judicial precedents as cited aforesaid, we are of the co…

ITO-23(1)(1), Mumbai vs. Chetak Cooperative Housing Society Ltd, Mumbai

In the result, appeal of the assessee bearing ITA No

ITA 4098/MUM/2023[2006-07]Status: HeardITAT Mumbai18 Jun 2024AY 2006-07

Bench: Shri Anikesh Banerjee & Shri Gagan Goyal

For Appellant: Shri Anuj KisnadwalaFor Respondent: Shri H.M. Bhatt, (SR.DR)
Section 250Section 27Section 271Section 271(1)(c)Section 30Section 50

…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 of income as well as furnishing of inaccurate particulars of income were involved. Finally, respectfully following the binding judicial precedents as cited aforesaid, we are of the co…

Chetak Co-Operative Housing Society Ltd., Mumbai vs. ITO Ward-23(1)(3), Mumbai

In the result, appeal of the assessee bearing ITA No

ITA 3776/MUM/2023[2006-07]Status: DisposedITAT Mumbai18 Jun 2024AY 2006-07

Bench: Shri Anikesh Banerjee & Shri Gagan Goyal

For Appellant: Shri Anuj KisnadwalaFor Respondent: Shri H.M. Bhatt, (SR.DR)
Section 250Section 27Section 271Section 271(1)(c)Section 30Section 50

…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 of income as well as furnishing of inaccurate particulars of income were involved. Finally, respectfully following the binding judicial precedents as cited aforesaid, we are of the co…

Mr. Shivakumar Mahadevaiah, Mysore vs. Income-Tax Officer, Ward-2(3), Mysore

In the result, the appeal of the revenue is dismissed

ITA 518/BANG/2024[2014-15]Status: DisposedITAT Bangalore12 Jun 2024AY 2014-15

Bench: Shri Chandra Poojari (Accountant Member), Shri Keshav Dubey (Judicial Member)

For Appellant: Shri Sukesh Patil, CAFor Respondent: Shri V. Parithivel, JCIT
Section 143(3)Section 250Section 271Section 271(1)(c)Section 274Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL BENGALURU “C” BENCH, BENGALURU Before Shri Chandra Poojari, Accountant Member and Shri Keshav Dubey, Judicial Member Mr. Shivakumar Mahadevaiah The Income Tax Officer-2(3) B-9, 9th Main Lalith Mahal Nagar Room No. 14, 1st Floor Mysore 570028 vs. Aayakar Bhavan PAN – ACZPM8866F 26/12, Residency Road Mysore 570010 (Appellant) (Respondent) Assessee by: Shri Sukesh Patil, CA Revenue by: Shri V. Parithivel, JCIT Date of hearing: 07.05.2024 Date of pronouncement: 12.06.2024 O R D E R Per: Keshav Dubey, J.M. This appeal at the instance of the assessee is directed against the order…

Inimitable Capital Finance Private Limited, Mumbai vs. DCIT-7(1)(2), Mumbai

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

ITA 1047/MUM/2024[2014-15]Status: DisposedITAT Mumbai12 Jun 2024AY 2014-15

Bench: Shri Anikesh Banerjee & Shri Gagan Goyal

For Appellant: Shri Ganesh RajagopalanFor Respondent: Shri H.M. Bhatt, (SR.DR)
Section 143(3)Section 14ASection 250Section 271Section 271(1)Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “C”, MUMBAI BEFORE SHRI ANIKESH BANERJEE, JUDICIAL MEMBER AND SHRI GAGAN GOYAL, ACCOUNTANT MEMBER ITA 1047/Mum/2024 (Assessment year : 2014-15) Inimitable Capital Finance vs Dy.Commissioner of Income-tax Private Limited, 7(1)(2), Mumbai 2nd Office No.7, Floor, Room No.506, Aayakar Bhavan, Readymoney Terrace, 167,Dr Maharishi Karve Road, Mumbiai- A.B. Road, Worli, Mumbai-400 400 020 018 PAN : AABCE9885H APPELLANT RESPONDENT Assessee by : Shri Ganesh Rajagopalan Respondent by : Shri H.M. Bhatt, (SR.DR) Date of hearing : 10/06/2024 Date of pronouncement : 12/ 06/…

DCIT, Circle- 1(3)(1), International Taxation, New Delhi vs. Genpact Services Llc, Delhi

In the result, the appeal of the Revenue is dismissed

ITA 899/DEL/2018[2010-11]Status: HeardITAT Delhi06 Jun 2024AY 2010-11

Bench: Dr. B. R. R. Kumar, Sh. Sudhir Kumar

For Appellant: Sh. Tarandeep Singh, AdvFor Respondent: Ms. Banita Devi Naorem, CIT-DR
Section 271Section 271(1)(c)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D’, NEW DELHI Before Dr. B. R. R. Kumar, Accountant Member, Sh. Sudhir Kumar, Judicial Member ITA No. 899/Del/2018 : Asstt. Year: 2010-11 DCIT, Vs Genpact Services LLC, Circle-1(3)(1), DMRC, IT Park, Metro Station, International Taxation, New Delhi GT Road, New Delhi-110053 (APPELLANT) (RESPONDENT) PAN No. AACCG3353P Assessee by : Sh. Tarandeep Singh, Adv. Revenue by : Ms. Banita Devi Naorem, CIT-DR Date of Hearing: 05.06.2024 Date of Pronouncement: 06.06.2024 ORDER Per Dr. B. R. R. Kumar, Accountant Member: The present appeal has been filed by the Revenue agains…

Swaranjit Singh Putiani, Sunder Nagar Kalina Santacurz vs. ITO 22(3)(4), Mumbai

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

ITA 3838/MUM/2023[2011-12]Status: DisposedITAT Mumbai29 May 2024AY 2011-12

Bench: the CIT(A) with the grounds that there is no mens rea in concealed income. But Ld. CIT(A) upheld the penalty order and dismissed the grounds of the assessee. Being aggrieved, the assessee filed an appeal before us. We heard the rival submissions and considered the documents available in the record. The Ld.AR agitated the legal issue before the Bench related to defective notice issued under section 274 read with section 271(1)(c) of the Act. Copy of the notice is duly annexed herewith:- ITBA

For Appellant: Shri Vishesh Srivastav – AdvocateFor Respondent: Ms. Sujatha Iyangar SR.AR
Section 143(3)Section 147Section 250Section 271(1)(c)Section 274

…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 of income as well as furnishing of inaccurate particulars of income were involved. Finally, respectfully following the binding judicial precedents as cited aforesaid, we are of the co…

Principal Commissioner of Income Tax 1 vs. M/S Cellcast Interactive India Private Limited

ITA/258/2024HC Delhi06 May 2024

Bench: HON'BLE MR. JUSTICE YASHWANT VARMA,HON'BLE MR. JUSTICE PURUSHAINDRA KUMAR KAURAV

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

…$~58 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 258/2024 PRINCIPAL COMMISSIONER OF INCOME TAX 1 ..... Appellant Through: Mr. Prashant Meharchandani, SSC with Mr. Akashat Singh, Ms. Ritika Vohra, Mr. Utkarsh Kandpal, Advs. versus M/S CELLCAST INTERACTIVE INDIA PRIVATE LIMITED ..... Respondent Through: None. CORAM: HON'BLE MR. JUSTICE YASHWANT VARMA HON'BLE MR. JUSTICE PURUSHAINDRA KUMAR KAURAV O R D E R % 06.05.2024 CM APPL. 26594/2024 & 26595/2024 Bearing in mind the disclosures made, the delay in filing and re- fi…

Principal Commissioner of Income Tax 1 vs. M/S Cellcast Interactive India Private Limited

ITA - 258 / 2024HC Delhi06 May 2024
Section 271(1)Section 271(1)(c)Section 274

…$~58 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 258/2024 PRINCIPAL COMMISSIONER OF INCOME TAX 1 ..... Appellant Through: Mr. Prashant Meharchandani, SSC with Mr. Akashat Singh, Ms. Ritika Vohra, Mr. Utkarsh Kandpal, Advs. versus M/S CELLCAST INTERACTIVE INDIA PRIVATE LIMITED ..... Respondent Through: None. CORAM: HON'BLE MR. JUSTICE YASHWANT VARMA HON'BLE MR. JUSTICE PURUSHAINDRA KUMAR KAURAV O R D E R % 06.05.2024 CM APPL. 26594/2024 & 26595/2024 Bearing in mind the disclosures made, the delay in filing and re- fi…

Umanath Finvest Pvt. Ltd., Delhi vs. ITO, Ward-27(1), New Delhi

In the result, the appeal of the assessee is allowed

ITA 2988/DEL/2019[2006-07]Status: DisposedITAT Delhi03 May 2024AY 2006-07

Bench: Sh. Kul Bharatdr. B. R. R. Kumar

For Appellant: NoneFor Respondent: Sh. Vivek K. Upadhyay, Sr. DR
Section 271Section 271(1)(c)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’, NEW DELHI Before Sh. Kul Bharat, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 2988/Del/2019 : Asstt. Year : 2006-07 Umanath Finvest Pvt. Ltd., Vs. Income Tax Officer, 3005, Sant Nagar, Rani Bagh, Opp. Ward-27(1), M2K, Pitampura, Delhi-110034 New Delhi (APPELLANT) (RESPONDENT) PAN No. AAACU2725P Assessee by : None Revenue by : Sh. Vivek K. Upadhyay, Sr. DR Date of Hearing: 11.03.2024 Date of Pronouncement: 03.05.2024 ORDER Per Dr. B. R. R. Kumar, Accountant Member: The present appeal has been filed by the assessee against the order of ld. CIT(…

Vijay Choudhary, Mumbai vs. ACIT 1(2), Indore

Appeals are allowed

ITA 485/IND/2023[2007-08]Status: DisposedITAT Indore22 Apr 2024AY 2007-08

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 271(1)(c)

…आयकर अपीलीय अिधकरण, इंदौर "ायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER ITA Nos. 482 to 485/Ind/2023 Assessment Years : 2003-04 to 2005-06 and 2007-08 Shri Vijay Choudhary, ACIT-1(2), 905-906, Indra Darshan, Indore Building No. 19, बनाम/ Near Millat Nagar, Vs. Andheri (West), Mumbai (Appellant/Assessee) (Respondent/Revenue) PAN: ABNPC7872L Assessee by Shri S.S. Deshpande, CA Revenue by Shri Ashish Porwal, Sr. DR Date of Hearing 16.04.2024 Date of Pronouncement 22.04.2024 आदेश / O R D E R Per Bench: Feel…

Vijay Choudhary, Mumbai vs. ACIT 1(2), Indore

Appeals are allowed

ITA 484/IND/2023[2005-06]Status: DisposedITAT Indore22 Apr 2024AY 2005-06

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 271(1)(c)

…आयकर अपीलीय अिधकरण, इंदौर "ायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER ITA Nos. 482 to 485/Ind/2023 Assessment Years : 2003-04 to 2005-06 and 2007-08 Shri Vijay Choudhary, ACIT-1(2), 905-906, Indra Darshan, Indore Building No. 19, बनाम/ Near Millat Nagar, Vs. Andheri (West), Mumbai (Appellant/Assessee) (Respondent/Revenue) PAN: ABNPC7872L Assessee by Shri S.S. Deshpande, CA Revenue by Shri Ashish Porwal, Sr. DR Date of Hearing 16.04.2024 Date of Pronouncement 22.04.2024 आदेश / O R D E R Per Bench: Feel…

Vijay Choudhary, Andheri Mumbai vs. ACIT 1(2), Indore

Appeals are allowed

ITA 483/IND/2023[2004-05]Status: DisposedITAT Indore22 Apr 2024AY 2004-05

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 271(1)(c)

…आयकर अपीलीय अिधकरण, इंदौर "ायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER ITA Nos. 482 to 485/Ind/2023 Assessment Years : 2003-04 to 2005-06 and 2007-08 Shri Vijay Choudhary, ACIT-1(2), 905-906, Indra Darshan, Indore Building No. 19, बनाम/ Near Millat Nagar, Vs. Andheri (West), Mumbai (Appellant/Assessee) (Respondent/Revenue) PAN: ABNPC7872L Assessee by Shri S.S. Deshpande, CA Revenue by Shri Ashish Porwal, Sr. DR Date of Hearing 16.04.2024 Date of Pronouncement 22.04.2024 आदेश / O R D E R Per Bench: Feel…

Vijay Choudhary, Mumbai vs. ACIT 1(2), Indore

Appeals are allowed

ITA 482/IND/2023[2003-04]Status: DisposedITAT Indore22 Apr 2024AY 2003-04

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 271(1)(c)

…आयकर अपीलीय अिधकरण, इंदौर "ायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER ITA Nos. 482 to 485/Ind/2023 Assessment Years : 2003-04 to 2005-06 and 2007-08 Shri Vijay Choudhary, ACIT-1(2), 905-906, Indra Darshan, Indore Building No. 19, बनाम/ Near Millat Nagar, Vs. Andheri (West), Mumbai (Appellant/Assessee) (Respondent/Revenue) PAN: ABNPC7872L Assessee by Shri S.S. Deshpande, CA Revenue by Shri Ashish Porwal, Sr. DR Date of Hearing 16.04.2024 Date of Pronouncement 22.04.2024 आदेश / O R D E R Per Bench: Feel…

Biswajit Nayak, Rourkela, Odisha vs. ACIT, Rourkela Circle, Rourkela

In the result, appeal of the assessee is allowed

ITA 19/CTK/2024[2015-16]Status: HeardITAT Cuttack15 Apr 2024AY 2015-16

Bench: Shri George Mathan & Shri Manish Agarwalआयकर अऩीऱ सं/Ita No.19/Ctk/2024 (ननधाारण वषा / Assessment Year : 2015-2016) Biswajit Nayak, Vs Acit, Rourkela Circle, Rourkela Qtr.No.B-174, Sector-1, Rourkela-769008 Pan No. :Aaqpn 2087 A (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. ननधााररती की ओर से /Assessee By : Shri S.K.Sarangi, Ca राजस्व की ओर से /Revenue By : Shri S.C.Mohanty, Sr. Dr सुनवाई की तारीख / Date Of Hearing : 15/05/2024 घोषणा की तारीख/Date Of Pronouncement : 15/05/2024

For Appellant: Shri S.K.Sarangi, CAFor Respondent: Shri S.C.Mohanty, Sr. DR
Section 143(3)Section 271(1)(c)Section 274

…आयकर अऩीऱीय अधधकरण, कटक न्यायऩीठ,कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER आयकर अऩीऱ सं/ITA No.19/CTK/2024 (ननधाारण वषा / Assessment Year : 2015-2016) Biswajit Nayak, Vs ACIT, Rourkela Circle, Rourkela Qtr.No.B-174, Sector-1, Rourkela-769008 PAN No. :AAQPN 2087 A (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. ननधााररती की ओर से /Assessee by : Shri S.K.Sarangi, CA राजस्व की ओर से /Revenue by : Shri S.C.Mohanty, Sr. DR सुनवाई की तारीख / Date of Hearing : 15/05/2024 घोषणा की तारीख/Date of Pronouncement : 15/05…

Nirod Kumar Sahoo, Meenabazar vs. Income Tax Officer, Dhenkanal Ward, Dhenkanal

In the result, appeal of the assessee stands allowed

ITA 43/CTK/2024[2012-13]Status: HeardITAT Cuttack02 Apr 2024AY 2012-13

Bench: Before Shri George Mathan, Judicialassessment Year : 2012-13 Nirod Kumar Sahoo, Nirod Kumar Sahoo, Meena Vs. Income Tax Officer, Ward Income Tax Officer, Ward-2, Bazar, Dhenkanal Bazar, Dhenkanal-759001 Dhenkanal Dhenkanal Pan/Gir No Pan/Gir No.Ahups 4395 K (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : Shri Natabar Panda, Adv Natabar Panda, Adv Revenue By : Shri S.C.Mohanty, Ld Sr Dr : Shri S.C.Mohanty, Ld Sr Dr Date Of Hearing : 02/0 04/2024 Date Of Pronouncement : 02/0 /04/2024

For Appellant: Shri Natabar Panda, AdvFor Respondent: Shri S.C.Mohanty, ld Sr DR
Section 271Section 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 : 2012-13 Nirod Kumar Sahoo, Nirod Kumar Sahoo, Meena Vs. Income Tax Officer, Ward Income Tax Officer, Ward-2, Bazar, Dhenkanal Bazar, Dhenkanal-759001 Dhenkanal Dhenkanal PAN/GIR No PAN/GIR No.AHUPS 4395 K (Appellant (Appellant) .. ( Respondent Respondent) Assessee by : Shri Natabar Panda, Adv Natabar Panda, Adv Revenue by : Shri S.C.Mohanty, ld Sr DR : Shri S.C.Mohanty, ld Sr DR Date of…

M/S.Enrica Enterprises Pvt Ltd, Chennai vs. DCIT, Central Circle-3(4), Chennai

In the result, appeal filed by the assessee in ITA

ITA 1165/CHNY/2023[2016-17]Status: DisposedITAT Chennai06 Mar 2024AY 2016-17

Bench: Shri Manjunatha. G & Shri Manomohan Das

Section 271Section 271(1)(C)Section 271ASection 274

…आयकर अपीलीय अिधकरण, ’सी’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI "ी मंजूनाथा. जी, लेखा सद" एवं "ी मनोमोहनदास, "ाियक सद" के सम" BEFORE SHRI MANJUNATHA. G, ACCOUNTANT MEMBER AND SHRI MANOMOHAN DAS, JUDICIAL MEMBER आयकर अपील सं./ITA Nos.1164 & 1165/Chny/2023 िनधा"रण वष"/Assessment Years: 2015-16 & 2016-17 M/s.Enrica Enterprises Pvt. Ltd., The Dy. Commissioner of – v. No.85, Matruvazhi Salai, Income Tax, (Bypass Road), Poonamallee, Central Circle-3(4), Chennai-600 056. Chennai. [PAN: AAACE 9199 F] (अपीलाथ"/Appellant) (""यथ"/Respondent) : अपीलाथ" क" ओर से/ Appellant by Shri D. Anand,…

M/S Enrica Enterprises Pvt Ltd, Chennai vs. DCIT, Central Circle-3(4), Chennai

In the result, appeal filed by the assessee in ITA

ITA 1164/CHNY/2023[2015-16]Status: DisposedITAT Chennai06 Mar 2024AY 2015-16

Bench: Shri Manjunatha. G & Shri Manomohan Das

Section 271Section 271(1)(C)Section 271ASection 274

…आयकर अपीलीय अिधकरण, ’सी’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI "ी मंजूनाथा. जी, लेखा सद" एवं "ी मनोमोहनदास, "ाियक सद" के सम" BEFORE SHRI MANJUNATHA. G, ACCOUNTANT MEMBER AND SHRI MANOMOHAN DAS, JUDICIAL MEMBER आयकर अपील सं./ITA Nos.1164 & 1165/Chny/2023 िनधा"रण वष"/Assessment Years: 2015-16 & 2016-17 M/s.Enrica Enterprises Pvt. Ltd., The Dy. Commissioner of – v. No.85, Matruvazhi Salai, Income Tax, (Bypass Road), Poonamallee, Central Circle-3(4), Chennai-600 056. Chennai. [PAN: AAACE 9199 F] (अपीलाथ"/Appellant) (""यथ"/Respondent) : अपीलाथ" क" ओर से/ Appellant by Shri D. Anand,…