How many judgments cite CIT v. SSA’s Emerald Meadows?

953 judgments on BharatTax cite CIT v. SSA’s Emerald Meadows (73 Taxmann.com 248), spanning 2013 to 2026.

Which sections of the Income Tax Act does CIT v. SSA’s Emerald Meadows come up under?

It is most often cited in judgments turning on Section 274, Section 271(1)(c), Section 143(3), Section 153A, Section 250, Section 143(2).

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 274 Section 271(1)(c)Section 143(3)Section 153A Section 250 Section 143(2)Section 271AAB Section 132(4)

Issues it is cited on

section 271(l)section 271(l)(c)furnishing inaccurate particulars of income penalty proceedings initiated section 274 furnishing inaccurate particulars section 271aab concealment of income penalty 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

Paras Equipments & Engineering Pvt. Ltd., New Delhi vs. DCIT, New Delhi

In the result, the appeal of the assessee is allowed

ITA 1774/DEL/2017[2012-13]Status: DisposedITAT Delhi28 Feb 2024AY 2012-13

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

For Appellant: NoneFor Respondent: Ms. Deepti Chandola, Sr. DR

Section 27(1)(c)Section 271Section 271(1)(c)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’, NEW DELHI Before Sh. Kul Bharat, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 1774/Del/2017 : Asstt. Year: 2012-13 Paras Equipments & Engineering Vs DCIT, Pvt. Ltd., 908, Ansal Bhawan, K.G. Circle-19(2), Marg, New Delhi-110001 New Delhi (APPELLANT) (RESPONDENT) PAN No. AAACP0301L Assessee by : None Revenue by : Ms. Deepti Chandola, Sr. DR Date of Hearing: 26.02.2024 Date of Pronouncement: 28.02.2024 ORDER Per Dr. B. R. R. Kumar, Accountant Member: This appeal has been filed by the assessee against the order of ld. CIT(A)-36, New Delhi dated…

Apl Apollo Tubes Limited, Delhi vs. ACIT, Circle 1(1), Delhi

In the result, the appeal of the assessee is allowed

ITA 2971/DEL/2022[2013-14]Status: DisposedITAT Delhi14 Feb 2024AY 2013-14

Bench: Shri G.S. Pannu, Vice- & Shri Challa Nagendra Prasadassessment Year: 2013-14

Section 115Section 271Section 271(1)(c)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘A’ NEW DELHI BEFORE SHRI G.S. PANNU, VICE-PRESIDENT AND SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER Assessment Year: 2013-14 M/s. APL Apollo Tubes Vs. ACIT, Central Circle-3(1), New Ltd., Delhi 37, Hargovind Enclave, New Delhi-1100 92 PAN :AAACB0960D (Appellant) (Respondent) Department by Shri Kanv Bali, Sr. DR Assessee by Dr. Rakesh Gupta & Shri Somil Agarwal, Advs. Date of hearing 16.11.2023 Date of pronouncement 14.02.2024 ORDER PER CHALLA NAGENDRA PRASAD: JUDICIAL MEMBER: This appeal is filed by the assessee against the order of the learned Commission…

Ajmer Industries LLP, Naya Bazar Ajmer vs. DCIT Central Circle Ajmer, Jaipur Road Ajmer

In the result, three appeals of the assessee are allowed

ITA 760/JPR/2023[2018-19]Status: DisposedITAT Jaipur09 Feb 2024AY 2018-19

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

For Appellant: Sh. C. M. Agarwal (CA)For Respondent: Sh. Ajay Malik (CIT)

Section 132Section 153ASection 271ASection 274

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, “B” 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 Nos. 758 & 759/JPR/2023 fu/kZkj.k o"kZ@Assessment Years : 2018-19 & 2019-20 cuke Prem Prakash Agarwal DCIT, Vs. 429/7, Naya Bazar, Ajmer Central Circle, Ajmer, Jaipur Road, Ajmer LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: ACGPA 2972 H vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA No. 760/JPR/2023 fu/kZkj.k o"kZ@Assessment Yea…

Prem Prakash Agarwal, Naya Bazar Ajmer vs. DCIT Central Circle Ajmer, Jaipur Road Ajmer

In the result, three appeals of the assessee are allowed

ITA 759/JPR/2023[2019-20]Status: DisposedITAT Jaipur09 Feb 2024AY 2019-20

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

For Appellant: Sh. C. M. Agarwal (CA)For Respondent: Sh. Ajay Malik (CIT)

Section 132Section 153ASection 271ASection 274

Prem Prakash Agarwal, Naya Bazar Ajmer vs. DCIT Central Circle Ajmer, Jaipur Road Ajmer

In the result, three appeals of the assessee are allowed

ITA 758/JPR/2023[2018-19]Status: DisposedITAT Jaipur09 Feb 2024AY 2018-19

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

For Appellant: Sh. C. M. Agarwal (CA)For Respondent: Sh. Ajay Malik (CIT)

Section 132Section 153ASection 271ASection 274

Jeevaa Spa and Salon Private Limited, Mumbai vs. National Faceless Assessment Centre, New Delhi

In the result, appeal filed by the Assessee stands allowed

ITA 2849/MUM/2023[2012-2013]Status: DisposedITAT Mumbai30 Jan 2024AY 2012-2013

Bench: Shri.Narender Kumar Choudhry () & Shri. Amarjit Singh()

Section 147Section 148Section 250Section 271(1)(c)Section 274Section 40

…1 ITA 2849/Mum/2023 Jeeva Spa and Salon Pvt Ltd IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “F”,MUMBAI BEFORE SHRI.NARENDER KUMAR CHOUDHRY (JUDICIAL MEMBER) AND SHRI. AMARJIT SINGH(ACCOUNTANT MEMBER) I.T.A. No.2849/Mum/2023 (Assessment year :2012-13) Jeeva Spa & Salon Pvt Ltd vs National Faceless Assessment A-76/754, MIG Colony, Bandra Centre, New Delhi (E), Mumbai-400 051 Room No.457, Aayakar Bhavan PAN : AACCJ5859R M.K. Road, Mumbai-400 020 APPELLANT RESPONDENT Present for the Assessee Shri.Abhishek Khandelwal, CA Present for the Department Ms. Usha Gaikwad, Sr.DR Date of hearing 13/12/2023 Date of p…

Shakti Stonex, Industrial Area Kishangarh vs. DCIT Central Circle Ajmer, Jaipur Road Ajmer

In the result, the appeal of the assessee is allowed

ITA 762/JPR/2023[2020-21]Status: DisposedITAT Jaipur19 Jan 2024AY 2020-21

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Sh. C. M. Agarwal (CA)For Respondent: Smt. Monisha Chaudhary (Addl. CIT)

Section 132Section 143(3)Section 271ASection 274

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, “SMC” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No. 762/JPR/2023 fu/kZkj.k o"kZ@Assessment Year : 2020-21 cuke Shakti Stonex DCIT, Vs. E-291, RIICO Industrial Area, E- Central Circle Ajmer, Ajmer 291, RIICO Industrial Area, Kishangarh LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAYFS 5086 N vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. C. M. Agarwal…

S.Amit & Co., Mumbai vs. Assistant Commissioner of Income Tax, Circle-19(3), Mumbai

In the result, appeal filed by the Assessee is allowed

ITA 3015/MUM/2023[2009-10]Status: DisposedITAT Mumbai20 Dec 2023AY 2009-10

Bench: Shri.Narender Kumar Choudhry () & Shri Gagan Goyal()

Section 143(1)Section 148Section 250Section 271(1)(c)Section 274

…1 ITA 3015/Mum/2023 S. Amit & Co. IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “G”, MUMBAI BEFORE SHRI.NARENDER KUMAR CHOUDHRY (JUDICIAL MEMBER) AND SHRI GAGAN GOYAL(ACCOUNTANT MEMBER) I.T.A. No.3015/Mum/2023 (Assessment year : 2009-10) S.Amit & Co. vs Asst. Commissioner of Income- 42, 4th Floor, Garden View tax, Circle-19(3), Mumbai 45, August Kranti Marg Near Gowalia Tank Mumbai-400 036 PAN: AAGFS8553A APPLICANT RESPONDENT Present for the Assessee Shri Ketan L Vajani – Ld. CA Present for the Department ShriMahesh Parwani - Ld. SR DR Date of hearing 12/12/2023 Date of pronouncement 20/12/2023 O R D E…

DCIT 3(1), Mumbai vs. Icici Bank Ltd, Mumbai

ITA 4305/MUM/2014[2003-04]Status: DisposedITAT Mumbai19 Dec 2023AY 2003-04

Bench: Shri Kuldip Singh & Shri Gagan Goyalassessment Year: 2003-04

For Appellant: Ms. Aarti Vissanji, A.RFor Respondent: Shri P.C. Chhotaray, Spl Counsel

Section 10Section 10(5)Section 143(3)Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “C”, MUMBAI BEFORE SHRI KULDIP SINGH, JUDICIAL MEMBER AND SHRI GAGAN GOYAL, ACCOUNTANT MEMBER Assessment Year: 2003-04 DCIT, Circle 3(1), M/s. ICICI Bank Ltd., Room No.607, ICICI Bank Towers, Vs. Aayakar Bhavan, Bandra Kurla Complex, Mumbai - 400020 Mumbai - 51 PAN: AAACI1195H (Appellant) (Respondent) Present for: Assessee by : Ms. Aarti Vissanji, A.R. Revenue by : Shri P.C. Chhotaray, Spl Counsel Date of Hearing : 09 . 11 . 2023 Date of Pronouncement : 19 . 12 . 2023 O R D E R Per : Kuldip Singh, Judicial Member: The appellant, DCIT, Circle 3(1), Mumbai (…

Priyamda Media & Infotainment Private Limited, New Delhi vs. DCIT Circle-20(1), New Delhi

In the result, the appeal of the assessee is allowed

ITA 1598/DEL/2020[2014-15]Status: DisposedITAT Delhi18 Dec 2023AY 2014-15

Bench: Sh. N. K. Billaiya & Sh. Kul Bharat

Section 133Section 133(6)Section 143Section 145Section 271Section 40aSection 41Section 41(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘F’, NEW DELHI BEFORE SH. N. K. BILLAIYA, ACCOUNTANT MEMBER AND SH. KUL BHARAT,JUDICIAL MEMBER ITA No.7489/Del/2017 & 1598/Del/2020 Assessment Year: 2014-15 & 2014-15 Priyamda Media & Vs. DCIT Infotainment Private Circle – 20 (1) Limited D-47, Gulmohar New Delhi Park, New Delhi-110049 PAN No.AAECP8504F (APPELLANT) (RESPONDENT) Appellant by Sh. Gautam Jain, Advocate Sh. Parth, Advocate Respondent by Sh. Vivek Vardhan, Sr. DR Date of hearing: 12/12/2023 Date of Pronouncement: 18/12/2023 ORDER PER N. K. BILLAIYA, AM: and 1589/Del/2020 are two separate appeals by…

Priyamda Media & Infotainment P.Ltd, New Delhi vs. DCIT, Circle-20(1), New Delhi

In the result, the appeal of the assessee is allowed

ITA 7489/DEL/2017[2014-15]Status: DisposedITAT Delhi18 Dec 2023AY 2014-15

Bench: Sh. N. K. Billaiya & Sh. Kul Bharat

Section 133Section 133(6)Section 143Section 145Section 271Section 40aSection 41Section 41(1)

Shri Pankaj Kumar Rai, Katni vs. Income Tax Officer, Ward -2, Katni

In the result, the appeal of the assesse is allowed

ITA 96/JAB/2022[2011-12]Status: DisposedITAT Jabalpur30 Nov 2023AY 2011-12

Bench: Dr. B. R. R. Kumarsh. Yogesh Kumar Us

For Appellant: Sh. K P Dewani, AdvFor Respondent: Sh. Ravi Mehrotra, JCIT-DR

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

…IN THE INCOME TAX APPELLATE TRIBUNAL JABALPUR BENCH ‘DB’, JABALPUR Before Dr. B. R. R. Kumar, Accountant Member Sh. Yogesh Kumar US, Judicial Member ITA No. 96/JAB/2022 : Asstt. Year: 2011-12 Pankaj Kumar Rai, Vs ITO, Ward-2, Katni, MP 483501 Ram Manohar Lohiya Ward, Ward No. 05, Chandak Chowk, Katni 483501 (MP) (APPELLANT) (RESPONDENT) PAN No. AWJPS 1734 L Assessee by : Sh. K P Dewani, Adv. Sh. B K Nema, Adv. Revenue by : Sh. Ravi Mehrotra, JCIT-DR Date of Hearing: 29.11.2023 Date of Pronouncement:30.11.2023 ORDER Per Dr. B. R. R. Kumar, Accountant Member: The present appeal has been filed by assessee agains…

Pr. Commissioner of Income Tax Delhi 1 vs. M/S Blackroak Securities Pvt Ltd

ITA/658/2023HC Delhi24 Nov 2023

Bench: HON'BLE MR. JUSTICE RAJIV SHAKDHER,HON'BLE MR. JUSTICE GIRISH KATHPALIA

Section 271(1)(c)Section 274

…ITA 658/2023 Page 1 of 6 $~32 * IN THE HIGH COURT OF DELHI AT NEW DELHI % Decision delivered on: 24.11.2023 + ITA 658/2023 & CM APPL. 60761/2023 PR. COMMISSIONER OF INCOME TAX DELHI 1 ..... Appellant Through: Mr Sanjeev Menon, Standing Counsel. versus M/S BLACKROAK SECURITIES PVT LTD ..... Respondent Through: Mr Salil Kapoor, Mr Sumit Lalchandani and Mr Shivam Yadav, Advs. CORAM: HON'BLE MR. JUSTICE RAJIV SHAKDHER HON'BLE MR. JUSTICE GIRISH KATHPALIA [Physical Hearing/Hybrid Hearing (as per request)] R…

Suyash Holding and Estate Developers Pvt Ltd, Mumbai vs. Income-Tax Officer-8(2)(4), Mumbai

ITA 2528/MUM/2023[2009-2010]Status: DisposedITAT Mumbai23 Nov 2023AY 2009-2010

Bench: Shri B.R. Baskaran () & Shri.Narender Kumar Choudhry ()

Section 143(3)Section 147Section 148Section 250Section 271(1)(c)Section 274

…1 ITAs 2525 to 2528/Mum/2023 Suyash Holding and Estate Developers Pvt Ltd IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “G”, MUMBAI BEFORE SHRI B.R. BASKARAN (ACCOUNTANT MEMBER) AND SHRI.NARENDER KUMAR CHOUDHRY (JUDICIAL MEMBER) I.T.A. No.2528/Mum/2023 - A.Y. 2009-10 I.T.A. No.2527/Mum/2023 - A.Y. 2011-12 I.T.A. No.2526/Mum/2023 - A.Y. 2013-14 I.T.A. No.2525/Mum/2023 - A.Y. 2014-15 Suyash Holding & Estate vs Income-tax Officer-8(2)(4) 6th Floor, Aayakar Bhavan, M.I. Developers Pvt Ltd, 1076, Dr. E Moses Road, Worli Naka, Road, Mumbai-400 020 Worli, Mumbai PAN : AANCS2983N APPELLANT RESPONDENT Present for t…

Suyash Holding and Estate Developers Pvt Ltd, Mumbai vs. Income-Tax Officer-8(2)(4), Mumbai

ITA 2525/MUM/2023[2014-2015]Status: DisposedITAT Mumbai23 Nov 2023AY 2014-2015

Bench: Shri B.R. Baskaran () & Shri.Narender Kumar Choudhry ()

Section 143(3)Section 147Section 148Section 250Section 271(1)(c)Section 274

Joint Commissioner of Income Tax, Ajmer vs. Vijay Kumar Saini, Ajmer

In the result, appeal of the assessee is allowed

ITA 371/JPR/2023[2020-21]Status: DisposedITAT Jaipur08 Nov 2023AY 2020-21

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

For Appellant: Shri C.M. Agarwal (CA)For Respondent: Shri A.S. Nehra, Addl. CIT fu/kZkfjrh dh vksj ls@

Section 132Section 139(1)Section 143(3)Section 250Section 271Section 271ASection 274

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” 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. 371/JP/2023 fu/kZkj.k o"kZ@Assessment Year : 2020-21. cuke The JCIT Shri Vijay Kumar Saini Vs. C.R. Building, Opposite Session Sanwar Kekri, Court, Jaipur Road, Ajmer. Ajmer. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No. AAKPT 6337 M vihykFkhZ@Appellant izR;FkhZ@Respondent jktLo dh vksj ls@ Revenue by : Shri A.S. Nehra, Addl. CIT fu/kZkfjrh…

Saamag Developers Pvt. Ltd., New Delhi vs. DCIT, Central Circle-19, New Delhi

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

ITA 2513/DEL/2018[2008-09]Status: DisposedITAT Delhi25 Oct 2023AY 2008-09

Bench: Shri N.K. Billaiya & Shri Challa Nagendra Prasad

For Appellant: Shri M.P. Rastogi, AdvFor Respondent: Shri T. James Singson, CIT-DR

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

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘B’ BENCH, NEW DELHI BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER, AND SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER ITA No. 2513/DEL/2018 [A.Y 2008-09] M/s Saamag Developers Pvt Ltd Vs. The D.C.I.T. B – 67, Sarita Vihar Central Circle -19 New Delhi New Delhi PAN: AAJCS 4952 R (Applicant) (Respondent) Assessee By : Shri M.P. Rastogi, Adv Shri Srikanth, CA Department By : Shri T. James Singson, CIT-DR Date of Hearing : 19.10.2023 Date of Pronouncement : 25.10.2023 ORDER PER N.K. BILLAIYA, ACCOUNTANT MEMBER:- This appeal by the assessee is preferred against th…

Vikas Sharma, Durg vs. Income Tax Officer-1(2), Bhilai, Durg

In the result, appeal of the assessee is allowed in terms of our aforesaid observations

ITA 256/RPR/2023[2015-16]Status: DisposedITAT Raipur25 Oct 2023AY 2015-16

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No. 256/Rpr/2023 "नधा"रण वष" / Assessment Year : 2015-16 Vikas Sharma Quarter No.6-A, Ruabandha Sector, Bhilai, Dist. Durg (C.G.)-490 006 Pan : Ddcps1720P .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer-1(2), Bhilai, Durg (C.G.) ……""यथ" / Respondent

For Appellant: S/shri Sakshi Gopal Aggarwal &For Respondent: Shri Satya Prakash Sharma, Sr. DR

Section 143(3)Section 250Section 271(1)(c)Section 274Section 68

…आयकर अपील"य अ"धकरण "यायपीठ रायपुर म"। IN THE INCOME TAX APPELLATE TRIBUNAL, RAIPUR BENCH, RAIPUR BEFORE SHRI RAVISH SOOD, JUDICIAL MEMBER AND SHRI ARUN KHODPIA, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No. 256/RPR/2023 "नधा"रण वष" / Assessment Year : 2015-16 Vikas Sharma Quarter No.6-A, Ruabandha Sector, Bhilai, Dist. Durg (C.G.)-490 006 PAN : DDCPS1720P .......अपीलाथ" / Appellant बनाम / V/s. The Income Tax Officer-1(2), Bhilai, Durg (C.G.) ……""यथ" / Respondent Assessee by : S/shri Sakshi Gopal Aggarwal & Siddharth Parakh, CAs Revenue by : Shri Satya Prakash Sharma, Sr. DR सुनवाई क" तार"ख / Date of Hearing : 19.…

Yogendraraj U. Singhvi, Mumbai vs. Income Tax Officer, Ward-2(3)(8), Surat

In the result, appeal of the assessee is allowed

ITA 459/SRT/2023[2007-08]Status: HeardITAT Surat19 Oct 2023AY 2007-08

Bench: Shri Pawan Singh & Dr Arjun Lal Sainiआ.अ.सं./Ita No.459/Srt/2023 (Ay 2007-08) (Hearing In Hybrid Mode) Yogendra Raj U Singhvi, Income Tax Officer-2(3)(8) Cts, 95/4/B-3-4/590, Aaykar Bhavan, Majura Gate, Vs Village Dindoshi, Surat-395001 Oberoi Garden City, Flat No. 3902, Floor C-Wing, Meter Exquisite, Mumbai. Pan : Anjps 9745 G अपीलाथ"/Appellant ""थ" /Respondent

Section 143(3)Section 254(1)Section 271(1)(c)Section 274

…आयकर अपीलीय अिधकरण, सुरत "ायपीठ, सुरत IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND Dr ARJUN LAL SAINI, ACCOUNTANT MEMBER आ.अ.सं./ITA No.459/SRT/2023 (AY 2007-08) (Hearing in hybrid mode) Yogendra Raj U Singhvi, Income Tax Officer-2(3)(8) CTS, 95/4/B-3-4/590, Aaykar Bhavan, Majura Gate, Vs Village Dindoshi, Surat-395001 Oberoi Garden City, Flat No. 3902, Floor C-Wing, Meter Exquisite, Mumbai. PAN : ANJPS 9745 G अपीलाथ"/Appellant ""थ" /Respondent िनधा"रती की ओर से /Assessee by Shri Prakash Jhunjhunwala CA & Pawan Jagatia, CA राज" की ओर से /Revenue by Shri V…

Anand Kumar Jain, New Delhi vs. JCIT (OSD), Central Circle-26, New Delhi

In the result, the appeals of the assessee are allowed

ITA 1322/DEL/2023[2015-16]Status: DisposedITAT Delhi12 Oct 2023AY 2015-16

Bench: Shri G.S Pannu, Hon’Ble & Shri Chandra Mohan Garg

For Appellant: Shri Ved Jain, Adv

Section 271Section 271(1)(c)Section 274Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: A: NEW DELHI BEFORE SHRI G.S PANNU, HON’BLE PRESIDENT AND SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER ITA Nos.1317 to 1322/Del/2023 Assessment Years: 2010-11 to 2015-16 Anand Kumar Jain, The JCIT (OSD), Central Circle-26, C-6/46, Sector-08, Rohini, New Delhi Delhi 110085 vs. PAN AAEPJ 1642 F (Appellant) (Respondent) For Assessee : Shri Ved Jain, Adv. Ms. Supriya Mehta, CA Shri Amit Kr. Sharma, CA Revenue For : Shri Kanv Bali, Sr. DR Date of Hearing : 10.10.2023 Date of Pronouncement : 12.10.2023 ORDER PER BENCH:- The present appeals have been filed by assessee again…