CIT v. SSA’s Emerald Meadows

73 Taxmann.com 241High Court2016#64 most cited

What is CIT v. SSA’s Emerald Meadows authority for?

A penalty notice under section 271(1)(c) read with section 274 of the Income Tax Act is invalid if it fails to specify whether the penalty is for concealment of income or for furnishing incorrect particulars of income.

791

judgments rely on this decision, according to BharatTax’s citation analysis of 367,164 Indian tax judgments — from 2016 to 2026.

Also referred to as

CIT v. SSA's Emerald Meadows · section 271(1)(c) · section 274 · penalty notice · concealment of income · furnishing inaccurate particulars · defective notice · vitiates penalty proceedings · Karnataka High Court

Also reported as

73 Taxmann 241

Sections most often in play

Section 271(1)(c)Section 274Section 143(3)Section 153ASection 270ASection 250Section 139(1)Section 14A

Issues it is cited on

section 271(l)section 271(l)(c)section 274furnishing inaccurate particularspenalty proceedings initiatedfurnishing inaccurate particulars of incomeconcealment of incomepenalty u/s 271(1)(c)section 271aabpenalty under section 271(1)(c)section 271(1)levy of penalty

Judgments citing CIT v. SSA’s Emerald Meadows

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

In the result, the appeals of the assessee are allowed

ITA 1320/DEL/2023[2013-14]Status: DisposedITAT Delhi12 Oct 2023AY 2013-14

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…

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

In the result, the appeals of the assessee are allowed

ITA 1319/DEL/2023[2012-13]Status: DisposedITAT Delhi12 Oct 2023AY 2012-13

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…

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

In the result, the appeals of the assessee are allowed

ITA 1318/DEL/2023[2011-12]Status: DisposedITAT Delhi12 Oct 2023AY 2011-12

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…

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

In the result, the appeals of the assessee are allowed

ITA 1317/DEL/2023[2010-11]Status: DisposedITAT Delhi12 Oct 2023AY 2010-11

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…

Bal Bharti Nursery School, Allahabad vs. ITO(Exemption), Allahabad

In the result, the appeals of the assessee are allowed

ITA 64/ALLD/2023[2011-12]Status: DisposedITAT Allahabad06 Oct 2023AY 2011-12

Bench: Shri Aby T. Varkey, Jm आयकर अपील सं/ I.T.A. No.62/Alld/2023 (निर्धारण वर्ा / Assessment Year: 2008-09) & आयकर अपील सं/ I.T.A. No.63/Alld/2023 (निर्धारण वर्ा / Assessment Year: 2010-11) & आयकर अपील सं/ I.T.A. No.64/Alld/2023 (निर्धारण वर्ा / Assessment Year: 2011-12) Bal Bharti Nursery School बिधम/ Ito (Exemption 13, Kamla Nehru Road, Allahabad) Vs. Civil Lines, Allahabad, Central Revenue Uttar Pradesh-211001. Building, M. G. Marg, Income Tax Office, Allahabad-211001. स्थधयी लेखध सं./जीआइआर सं./Pan/Gir No. : Aaatb6395D (अपीलार्थी /Appellant) (प्रत्यर्थी / Respondent) .. Assessee By: Shri Ashish Bansal Revenue By: Shri Amlendu Nath Mishra (Sr. Dr) सुनवाई की तारीख / Date Of Hearing: 12/09/2023 घोषणा की तारीख /Date Of Pronouncement: 06/10/2023 आदेश / O R D E R Per Aby T. Varkey, Jm: These Are Appeals Preferred By The Assessee Against The Order Of The Ld. Cit(A)/Nfac, Delhi Dated 30.03.2023 For Ay. 2008-09, Ay. 2010-11 & Ay. 2011-12 Confirming The Penalty Levied By The Ao U/S 271(1)(C) Of The Income Tax Act, 1961 (Hereinafter “The Act”). 2. Since Both Parties Agree That The Penalty Levied By The Ao/Ld. Cit(A) Are Similar/Identical In All The Captioned Assessment Years, The Decision Of Any One Appeal Would Determine The Fate Of Others. Therefore, Appeal Of Ay. 2008-09 Is Taken As The Lead Case, (However, A.Y. 2008-09, 2010-11 & 2011-12 Bal Bharti Nursery School The Contents/Details Of Impugned Notices For All The Captioned Years Will Be Discussed Separately Infra).

For Appellant: Shri Ashish BansalFor Respondent: Shri Amlendu Nath Mishra (Sr. DR)
Section 10Section 12ASection 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL ALLAHABAD “SMC” BENCH, ALLAHABAD BEFORE SHRI ABY T. VARKEY, JM आयकर अपील सं/ I.T.A. No.62/Alld/2023 (निर्धारण वर्ा / Assessment Year: 2008-09) & आयकर अपील सं/ I.T.A. No.63/Alld/2023 (निर्धारण वर्ा / Assessment Year: 2010-11) & आयकर अपील सं/ I.T.A. No.64/Alld/2023 (निर्धारण वर्ा / Assessment Year: 2011-12) Bal Bharti Nursery School बिधम/ ITO (Exemption 13, Kamla Nehru Road, Allahabad) Vs. Civil Lines, Allahabad, Central Revenue Uttar Pradesh-211001. Building, M. G. Marg, Income tax Office, Allahabad-211001. स्थधयी लेखध सं./जीआइआर सं./PAN/GIR No. : AAATB6395D (अपीलार्थी /Appella…

Bal Bharti Nursery School, Allahabad vs. ITO(Exemption), Allahabad

In the result, the appeals of the assessee are allowed

ITA 63/ALLD/2023[2010-11]Status: DisposedITAT Allahabad06 Oct 2023AY 2010-11

Bench: Shri Aby T. Varkey, Jm आयकर अपील सं/ I.T.A. No.62/Alld/2023 (निर्धारण वर्ा / Assessment Year: 2008-09) & आयकर अपील सं/ I.T.A. No.63/Alld/2023 (निर्धारण वर्ा / Assessment Year: 2010-11) & आयकर अपील सं/ I.T.A. No.64/Alld/2023 (निर्धारण वर्ा / Assessment Year: 2011-12) Bal Bharti Nursery School बिधम/ Ito (Exemption 13, Kamla Nehru Road, Allahabad) Vs. Civil Lines, Allahabad, Central Revenue Uttar Pradesh-211001. Building, M. G. Marg, Income Tax Office, Allahabad-211001. स्थधयी लेखध सं./जीआइआर सं./Pan/Gir No. : Aaatb6395D (अपीलार्थी /Appellant) (प्रत्यर्थी / Respondent) .. Assessee By: Shri Ashish Bansal Revenue By: Shri Amlendu Nath Mishra (Sr. Dr) सुनवाई की तारीख / Date Of Hearing: 12/09/2023 घोषणा की तारीख /Date Of Pronouncement: 06/10/2023 आदेश / O R D E R Per Aby T. Varkey, Jm: These Are Appeals Preferred By The Assessee Against The Order Of The Ld. Cit(A)/Nfac, Delhi Dated 30.03.2023 For Ay. 2008-09, Ay. 2010-11 & Ay. 2011-12 Confirming The Penalty Levied By The Ao U/S 271(1)(C) Of The Income Tax Act, 1961 (Hereinafter “The Act”). 2. Since Both Parties Agree That The Penalty Levied By The Ao/Ld. Cit(A) Are Similar/Identical In All The Captioned Assessment Years, The Decision Of Any One Appeal Would Determine The Fate Of Others. Therefore, Appeal Of Ay. 2008-09 Is Taken As The Lead Case, (However, A.Y. 2008-09, 2010-11 & 2011-12 Bal Bharti Nursery School The Contents/Details Of Impugned Notices For All The Captioned Years Will Be Discussed Separately Infra).

For Appellant: Shri Ashish BansalFor Respondent: Shri Amlendu Nath Mishra (Sr. DR)
Section 10Section 12ASection 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL ALLAHABAD “SMC” BENCH, ALLAHABAD BEFORE SHRI ABY T. VARKEY, JM आयकर अपील सं/ I.T.A. No.62/Alld/2023 (निर्धारण वर्ा / Assessment Year: 2008-09) & आयकर अपील सं/ I.T.A. No.63/Alld/2023 (निर्धारण वर्ा / Assessment Year: 2010-11) & आयकर अपील सं/ I.T.A. No.64/Alld/2023 (निर्धारण वर्ा / Assessment Year: 2011-12) Bal Bharti Nursery School बिधम/ ITO (Exemption 13, Kamla Nehru Road, Allahabad) Vs. Civil Lines, Allahabad, Central Revenue Uttar Pradesh-211001. Building, M. G. Marg, Income tax Office, Allahabad-211001. स्थधयी लेखध सं./जीआइआर सं./PAN/GIR No. : AAATB6395D (अपीलार्थी /Appella…

Bal Bharti Nursery School, Allahabad vs. ITO (Exemption), Allahabad

In the result, the appeals of the assessee are allowed

ITA 62/ALLD/2023[2008-09]Status: DisposedITAT Allahabad06 Oct 2023AY 2008-09

Bench: Shri Aby T. Varkey, Jm आयकर अपील सं/ I.T.A. No.62/Alld/2023 (निर्धारण वर्ा / Assessment Year: 2008-09) & आयकर अपील सं/ I.T.A. No.63/Alld/2023 (निर्धारण वर्ा / Assessment Year: 2010-11) & आयकर अपील सं/ I.T.A. No.64/Alld/2023 (निर्धारण वर्ा / Assessment Year: 2011-12) Bal Bharti Nursery School बिधम/ Ito (Exemption 13, Kamla Nehru Road, Allahabad) Vs. Civil Lines, Allahabad, Central Revenue Uttar Pradesh-211001. Building, M. G. Marg, Income Tax Office, Allahabad-211001. स्थधयी लेखध सं./जीआइआर सं./Pan/Gir No. : Aaatb6395D (अपीलार्थी /Appellant) (प्रत्यर्थी / Respondent) .. Assessee By: Shri Ashish Bansal Revenue By: Shri Amlendu Nath Mishra (Sr. Dr) सुनवाई की तारीख / Date Of Hearing: 12/09/2023 घोषणा की तारीख /Date Of Pronouncement: 06/10/2023 आदेश / O R D E R Per Aby T. Varkey, Jm: These Are Appeals Preferred By The Assessee Against The Order Of The Ld. Cit(A)/Nfac, Delhi Dated 30.03.2023 For Ay. 2008-09, Ay. 2010-11 & Ay. 2011-12 Confirming The Penalty Levied By The Ao U/S 271(1)(C) Of The Income Tax Act, 1961 (Hereinafter “The Act”). 2. Since Both Parties Agree That The Penalty Levied By The Ao/Ld. Cit(A) Are Similar/Identical In All The Captioned Assessment Years, The Decision Of Any One Appeal Would Determine The Fate Of Others. Therefore, Appeal Of Ay. 2008-09 Is Taken As The Lead Case, (However, A.Y. 2008-09, 2010-11 & 2011-12 Bal Bharti Nursery School The Contents/Details Of Impugned Notices For All The Captioned Years Will Be Discussed Separately Infra).

For Appellant: Shri Ashish BansalFor Respondent: Shri Amlendu Nath Mishra (Sr. DR)
Section 10Section 12ASection 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL ALLAHABAD “SMC” BENCH, ALLAHABAD BEFORE SHRI ABY T. VARKEY, JM आयकर अपील सं/ I.T.A. No.62/Alld/2023 (निर्धारण वर्ा / Assessment Year: 2008-09) & आयकर अपील सं/ I.T.A. No.63/Alld/2023 (निर्धारण वर्ा / Assessment Year: 2010-11) & आयकर अपील सं/ I.T.A. No.64/Alld/2023 (निर्धारण वर्ा / Assessment Year: 2011-12) Bal Bharti Nursery School बिधम/ ITO (Exemption 13, Kamla Nehru Road, Allahabad) Vs. Civil Lines, Allahabad, Central Revenue Uttar Pradesh-211001. Building, M. G. Marg, Income tax Office, Allahabad-211001. स्थधयी लेखध सं./जीआइआर सं./PAN/GIR No. : AAATB6395D (अपीलार्थी /Appella…

Late Shri Amitabh A. Parekh (Through L/R. Julie A. Parekh), Mumbai vs. Asst CIT Cen Cir 3(2), Mumbai

In the result, the penalty appeals of the assesse captioned as ITA

ITA 3592/MUM/2017[2005-06]Status: DisposedITAT Mumbai27 Sept 2023AY 2005-06

Bench: Shri Aby T. Varkey, Jm & Shri Amarjit Singh, Am आयकर अपील सं/ I.T.A. No.2946/Mum/2014 (निर्धारण वर्ा / Assessment Year: 2003-04) & आयकर अपील सं/ I.T.A. No.2947/Mum/2014 (निर्धारण वर्ा / Assessment Year: 2004-05) & आयकर अपील सं/ I.T.A. No.2948/Mum/2014 (निर्धारण वर्ा / Assessment Year: 2005-06) & आयकर अपील सं/ I.T.A. No.2949/Mum/2014 (निर्धारण वर्ा / A Ssessment Year: 2006-07) & आयकर अपील सं/ I.T.A. No.2945/Mum/2014 (निर्धारण वर्ा / Assessment Year: 2007-08) Late Shri Amitabh A. बिधम/ Acit, Central Circle-20 Parekh Mumbai-400020. Vs. (Through Mrs. Julie A. Parekh Legal Representative) 85, Navrang, Peddar Road, Mumbai-400026. आयकर अपील सं/ I.T.A. No.3590/Mum/2017 (निर्धारण वर्ा / Assessment Year: 2003-04) & आयकर अपील सं/ I.T.A. No.3591/Mum/2017 (निर्धारण वर्ा / Assessment Year: 2004-05) & आयकर अपील सं/ I.T.A. No.3592/Mum/2017 (निर्धारण वर्ा / Assessment Year: 2005-06) & आयकर अपील सं/ I.T.A. No.3589/Mum/2017 (निर्धारण वर्ा / Assessment Year: 2006-07) & आयकर अपील सं/ I.T.A. No.597/Mum/2021 (निर्धारण वर्ा / Assessment Year: 2007-08) Late Shri Amitabh A. बिधम/ Dcit, Central Circle-3(2) Old Cgo Building, 8Th Parekh Vs. (Through Mrs. Julie A. Floor, Mumbai-400020. Parekh Legal Representative) 85, Navrang, Peddar Road, Mumbai-400026. A.Ys. 2003-04 To 07-08 Amitabh A. Parekh स्थधयी लेखध सं./जीआइआर सं./Pan/Gir No. : Aaipp6897N (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) Assessee By: Shri Sankalp Sharma Revenue By: Shri Sushil K Poddar (Dr) सुनवाई की तारीख / Date Of Hearing: 09/08/2023 घोषणा की तारीख /Date Of Pronouncement: 27/09/2023 आदेश / O R D E R Per Bench:

For Appellant: Shri Sankalp SharmaFor Respondent: Shri Sushil K Poddar (DR)
Section 132Section 14ASection 153ASection 250Section 271(1)(c)Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI BEFORE SHRI ABY T. VARKEY, JM AND SHRI AMARJIT SINGH, AM आयकर अपील सं/ I.T.A. No.2946/Mum/2014 (निर्धारण वर्ा / Assessment Year: 2003-04) & आयकर अपील सं/ I.T.A. No.2947/Mum/2014 (निर्धारण वर्ा / Assessment Year: 2004-05) & आयकर अपील सं/ I.T.A. No.2948/Mum/2014 (निर्धारण वर्ा / Assessment Year: 2005-06) & आयकर अपील सं/ I.T.A. No.2949/Mum/2014 (निर्धारण वर्ा / A ssessment Year: 2006-07) & आयकर अपील सं/ I.T.A. No.2945/Mum/2014 (निर्धारण वर्ा / Assessment Year: 2007-08) Late Shri Amitabh A. बिधम/ ACIT, Central Circle-20 Parekh Mumbai-400020. Vs. (Through Mrs. Jul…

Late Shri Amitabh A. Parekh( Through L/R. Julie A. Parekh), Mumbai vs. Asst CIT Cen Cir 3(2), Mumbai

In the result, the penalty appeals of the assesse captioned as ITA

ITA 3591/MUM/2017[2004-05]Status: DisposedITAT Mumbai27 Sept 2023AY 2004-05

Bench: Shri Aby T. Varkey, Jm & Shri Amarjit Singh, Am आयकर अपील सं/ I.T.A. No.2946/Mum/2014 (निर्धारण वर्ा / Assessment Year: 2003-04) & आयकर अपील सं/ I.T.A. No.2947/Mum/2014 (निर्धारण वर्ा / Assessment Year: 2004-05) & आयकर अपील सं/ I.T.A. No.2948/Mum/2014 (निर्धारण वर्ा / Assessment Year: 2005-06) & आयकर अपील सं/ I.T.A. No.2949/Mum/2014 (निर्धारण वर्ा / A Ssessment Year: 2006-07) & आयकर अपील सं/ I.T.A. No.2945/Mum/2014 (निर्धारण वर्ा / Assessment Year: 2007-08) Late Shri Amitabh A. बिधम/ Acit, Central Circle-20 Parekh Mumbai-400020. Vs. (Through Mrs. Julie A. Parekh Legal Representative) 85, Navrang, Peddar Road, Mumbai-400026. आयकर अपील सं/ I.T.A. No.3590/Mum/2017 (निर्धारण वर्ा / Assessment Year: 2003-04) & आयकर अपील सं/ I.T.A. No.3591/Mum/2017 (निर्धारण वर्ा / Assessment Year: 2004-05) & आयकर अपील सं/ I.T.A. No.3592/Mum/2017 (निर्धारण वर्ा / Assessment Year: 2005-06) & आयकर अपील सं/ I.T.A. No.3589/Mum/2017 (निर्धारण वर्ा / Assessment Year: 2006-07) & आयकर अपील सं/ I.T.A. No.597/Mum/2021 (निर्धारण वर्ा / Assessment Year: 2007-08) Late Shri Amitabh A. बिधम/ Dcit, Central Circle-3(2) Old Cgo Building, 8Th Parekh Vs. (Through Mrs. Julie A. Floor, Mumbai-400020. Parekh Legal Representative) 85, Navrang, Peddar Road, Mumbai-400026. A.Ys. 2003-04 To 07-08 Amitabh A. Parekh स्थधयी लेखध सं./जीआइआर सं./Pan/Gir No. : Aaipp6897N (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) Assessee By: Shri Sankalp Sharma Revenue By: Shri Sushil K Poddar (Dr) सुनवाई की तारीख / Date Of Hearing: 09/08/2023 घोषणा की तारीख /Date Of Pronouncement: 27/09/2023 आदेश / O R D E R Per Bench:

For Appellant: Shri Sankalp SharmaFor Respondent: Shri Sushil K Poddar (DR)
Section 132Section 14ASection 153ASection 250Section 271(1)(c)Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI BEFORE SHRI ABY T. VARKEY, JM AND SHRI AMARJIT SINGH, AM आयकर अपील सं/ I.T.A. No.2946/Mum/2014 (निर्धारण वर्ा / Assessment Year: 2003-04) & आयकर अपील सं/ I.T.A. No.2947/Mum/2014 (निर्धारण वर्ा / Assessment Year: 2004-05) & आयकर अपील सं/ I.T.A. No.2948/Mum/2014 (निर्धारण वर्ा / Assessment Year: 2005-06) & आयकर अपील सं/ I.T.A. No.2949/Mum/2014 (निर्धारण वर्ा / A ssessment Year: 2006-07) & आयकर अपील सं/ I.T.A. No.2945/Mum/2014 (निर्धारण वर्ा / Assessment Year: 2007-08) Late Shri Amitabh A. बिधम/ ACIT, Central Circle-20 Parekh Mumbai-400020. Vs. (Through Mrs. Jul…

Late Shri Amitabh A. Parekh( Through L/R. Julie A. Parekh), Mumbai vs. Asst CIT Cen Cir 3(2), Mumbai

In the result, the penalty appeals of the assesse captioned as ITA

ITA 3590/MUM/2017[2003-04]Status: DisposedITAT Mumbai27 Sept 2023AY 2003-04

Bench: Shri Aby T. Varkey, Jm & Shri Amarjit Singh, Am आयकर अपील सं/ I.T.A. No.2946/Mum/2014 (निर्धारण वर्ा / Assessment Year: 2003-04) & आयकर अपील सं/ I.T.A. No.2947/Mum/2014 (निर्धारण वर्ा / Assessment Year: 2004-05) & आयकर अपील सं/ I.T.A. No.2948/Mum/2014 (निर्धारण वर्ा / Assessment Year: 2005-06) & आयकर अपील सं/ I.T.A. No.2949/Mum/2014 (निर्धारण वर्ा / A Ssessment Year: 2006-07) & आयकर अपील सं/ I.T.A. No.2945/Mum/2014 (निर्धारण वर्ा / Assessment Year: 2007-08) Late Shri Amitabh A. बिधम/ Acit, Central Circle-20 Parekh Mumbai-400020. Vs. (Through Mrs. Julie A. Parekh Legal Representative) 85, Navrang, Peddar Road, Mumbai-400026. आयकर अपील सं/ I.T.A. No.3590/Mum/2017 (निर्धारण वर्ा / Assessment Year: 2003-04) & आयकर अपील सं/ I.T.A. No.3591/Mum/2017 (निर्धारण वर्ा / Assessment Year: 2004-05) & आयकर अपील सं/ I.T.A. No.3592/Mum/2017 (निर्धारण वर्ा / Assessment Year: 2005-06) & आयकर अपील सं/ I.T.A. No.3589/Mum/2017 (निर्धारण वर्ा / Assessment Year: 2006-07) & आयकर अपील सं/ I.T.A. No.597/Mum/2021 (निर्धारण वर्ा / Assessment Year: 2007-08) Late Shri Amitabh A. बिधम/ Dcit, Central Circle-3(2) Old Cgo Building, 8Th Parekh Vs. (Through Mrs. Julie A. Floor, Mumbai-400020. Parekh Legal Representative) 85, Navrang, Peddar Road, Mumbai-400026. A.Ys. 2003-04 To 07-08 Amitabh A. Parekh स्थधयी लेखध सं./जीआइआर सं./Pan/Gir No. : Aaipp6897N (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) Assessee By: Shri Sankalp Sharma Revenue By: Shri Sushil K Poddar (Dr) सुनवाई की तारीख / Date Of Hearing: 09/08/2023 घोषणा की तारीख /Date Of Pronouncement: 27/09/2023 आदेश / O R D E R Per Bench:

For Appellant: Shri Sankalp SharmaFor Respondent: Shri Sushil K Poddar (DR)
Section 132Section 14ASection 153ASection 250Section 271(1)(c)Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI BEFORE SHRI ABY T. VARKEY, JM AND SHRI AMARJIT SINGH, AM आयकर अपील सं/ I.T.A. No.2946/Mum/2014 (निर्धारण वर्ा / Assessment Year: 2003-04) & आयकर अपील सं/ I.T.A. No.2947/Mum/2014 (निर्धारण वर्ा / Assessment Year: 2004-05) & आयकर अपील सं/ I.T.A. No.2948/Mum/2014 (निर्धारण वर्ा / Assessment Year: 2005-06) & आयकर अपील सं/ I.T.A. No.2949/Mum/2014 (निर्धारण वर्ा / A ssessment Year: 2006-07) & आयकर अपील सं/ I.T.A. No.2945/Mum/2014 (निर्धारण वर्ा / Assessment Year: 2007-08) Late Shri Amitabh A. बिधम/ ACIT, Central Circle-20 Parekh Mumbai-400020. Vs. (Through Mrs. Jul…

Late Shri Amitabh A. Parekh( Through L/R. Julie A. Parekh), Mumbai vs. Asst CIT Cen Cir 3(2), Mumbai

In the result, the penalty appeals of the assesse captioned as ITA

ITA 3589/MUM/2017[2006-07]Status: DisposedITAT Mumbai27 Sept 2023AY 2006-07

Bench: Shri Aby T. Varkey, Jm & Shri Amarjit Singh, Am आयकर अपील सं/ I.T.A. No.2946/Mum/2014 (निर्धारण वर्ा / Assessment Year: 2003-04) & आयकर अपील सं/ I.T.A. No.2947/Mum/2014 (निर्धारण वर्ा / Assessment Year: 2004-05) & आयकर अपील सं/ I.T.A. No.2948/Mum/2014 (निर्धारण वर्ा / Assessment Year: 2005-06) & आयकर अपील सं/ I.T.A. No.2949/Mum/2014 (निर्धारण वर्ा / A Ssessment Year: 2006-07) & आयकर अपील सं/ I.T.A. No.2945/Mum/2014 (निर्धारण वर्ा / Assessment Year: 2007-08) Late Shri Amitabh A. बिधम/ Acit, Central Circle-20 Parekh Mumbai-400020. Vs. (Through Mrs. Julie A. Parekh Legal Representative) 85, Navrang, Peddar Road, Mumbai-400026. आयकर अपील सं/ I.T.A. No.3590/Mum/2017 (निर्धारण वर्ा / Assessment Year: 2003-04) & आयकर अपील सं/ I.T.A. No.3591/Mum/2017 (निर्धारण वर्ा / Assessment Year: 2004-05) & आयकर अपील सं/ I.T.A. No.3592/Mum/2017 (निर्धारण वर्ा / Assessment Year: 2005-06) & आयकर अपील सं/ I.T.A. No.3589/Mum/2017 (निर्धारण वर्ा / Assessment Year: 2006-07) & आयकर अपील सं/ I.T.A. No.597/Mum/2021 (निर्धारण वर्ा / Assessment Year: 2007-08) Late Shri Amitabh A. बिधम/ Dcit, Central Circle-3(2) Old Cgo Building, 8Th Parekh Vs. (Through Mrs. Julie A. Floor, Mumbai-400020. Parekh Legal Representative) 85, Navrang, Peddar Road, Mumbai-400026. A.Ys. 2003-04 To 07-08 Amitabh A. Parekh स्थधयी लेखध सं./जीआइआर सं./Pan/Gir No. : Aaipp6897N (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) Assessee By: Shri Sankalp Sharma Revenue By: Shri Sushil K Poddar (Dr) सुनवाई की तारीख / Date Of Hearing: 09/08/2023 घोषणा की तारीख /Date Of Pronouncement: 27/09/2023 आदेश / O R D E R Per Bench:

For Appellant: Shri Sankalp SharmaFor Respondent: Shri Sushil K Poddar (DR)
Section 132Section 14ASection 153ASection 250Section 271(1)(c)Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI BEFORE SHRI ABY T. VARKEY, JM AND SHRI AMARJIT SINGH, AM आयकर अपील सं/ I.T.A. No.2946/Mum/2014 (निर्धारण वर्ा / Assessment Year: 2003-04) & आयकर अपील सं/ I.T.A. No.2947/Mum/2014 (निर्धारण वर्ा / Assessment Year: 2004-05) & आयकर अपील सं/ I.T.A. No.2948/Mum/2014 (निर्धारण वर्ा / Assessment Year: 2005-06) & आयकर अपील सं/ I.T.A. No.2949/Mum/2014 (निर्धारण वर्ा / A ssessment Year: 2006-07) & आयकर अपील सं/ I.T.A. No.2945/Mum/2014 (निर्धारण वर्ा / Assessment Year: 2007-08) Late Shri Amitabh A. बिधम/ ACIT, Central Circle-20 Parekh Mumbai-400020. Vs. (Through Mrs. Jul…

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

In the result, the appeals of the assessee are allowed

ITA 1262/DEL/2023[2013-14]Status: HeardITAT Delhi21 Sept 2023AY 2013-14

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

For Appellant: Sh. Ved Jain, Advocate &For Respondent: Sh. Raghunath, Sr. DR
Section 271Section 271(1)(c)Section 274Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’, NEW DELHI Before Sh. Kul Bharat, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 1257/Del/2023 : Asstt. Year: 2010-11 ITA No. 1258/Del/2023 : Asstt. Year: 2011-12 ITA No. 1259/Del/2023 : Asstt. Year: 2012-13 ITA No. 1262/Del/2023 : Asstt. Year: 2013-14 ITA No. 1260/Del/2023 : Asstt. Year: 2014-15 ITA No. 1261/Del/2023 : Asstt. Year: 2015-16 Naresh Kumar Jain, Vs JCIT (OSD), 107, Savera Apartment, Central Circle-26, Sector-13, Rohini, New Delhi. New Delhi – 110085. (APPELLANT) (RESPONDENT) PAN No. ACCPJ9547R Assessee by : Sh. Ved Jain, Advocate &…

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

In the result, the appeals of the assessee are allowed

ITA 1261/DEL/2023[2015-16]Status: HeardITAT Delhi21 Sept 2023AY 2015-16

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

For Appellant: Sh. Ved Jain, Advocate &For Respondent: Sh. Raghunath, Sr. DR
Section 271Section 271(1)(c)Section 274Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’, NEW DELHI Before Sh. Kul Bharat, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 1257/Del/2023 : Asstt. Year: 2010-11 ITA No. 1258/Del/2023 : Asstt. Year: 2011-12 ITA No. 1259/Del/2023 : Asstt. Year: 2012-13 ITA No. 1262/Del/2023 : Asstt. Year: 2013-14 ITA No. 1260/Del/2023 : Asstt. Year: 2014-15 ITA No. 1261/Del/2023 : Asstt. Year: 2015-16 Naresh Kumar Jain, Vs JCIT (OSD), 107, Savera Apartment, Central Circle-26, Sector-13, Rohini, New Delhi. New Delhi – 110085. (APPELLANT) (RESPONDENT) PAN No. ACCPJ9547R Assessee by : Sh. Ved Jain, Advocate &…

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

In the result, the appeals of the assessee are allowed

ITA 1260/DEL/2023[2014-15]Status: HeardITAT Delhi21 Sept 2023AY 2014-15

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

For Appellant: Sh. Ved Jain, Advocate &For Respondent: Sh. Raghunath, Sr. DR
Section 271Section 271(1)(c)Section 274Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’, NEW DELHI Before Sh. Kul Bharat, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 1257/Del/2023 : Asstt. Year: 2010-11 ITA No. 1258/Del/2023 : Asstt. Year: 2011-12 ITA No. 1259/Del/2023 : Asstt. Year: 2012-13 ITA No. 1262/Del/2023 : Asstt. Year: 2013-14 ITA No. 1260/Del/2023 : Asstt. Year: 2014-15 ITA No. 1261/Del/2023 : Asstt. Year: 2015-16 Naresh Kumar Jain, Vs JCIT (OSD), 107, Savera Apartment, Central Circle-26, Sector-13, Rohini, New Delhi. New Delhi – 110085. (APPELLANT) (RESPONDENT) PAN No. ACCPJ9547R Assessee by : Sh. Ved Jain, Advocate &…

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

In the result, the appeals of the assessee are allowed

ITA 1259/DEL/2023[2012-13]Status: HeardITAT Delhi21 Sept 2023AY 2012-13

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

For Appellant: Sh. Ved Jain, Advocate &For Respondent: Sh. Raghunath, Sr. DR
Section 271Section 271(1)(c)Section 274Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’, NEW DELHI Before Sh. Kul Bharat, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 1257/Del/2023 : Asstt. Year: 2010-11 ITA No. 1258/Del/2023 : Asstt. Year: 2011-12 ITA No. 1259/Del/2023 : Asstt. Year: 2012-13 ITA No. 1262/Del/2023 : Asstt. Year: 2013-14 ITA No. 1260/Del/2023 : Asstt. Year: 2014-15 ITA No. 1261/Del/2023 : Asstt. Year: 2015-16 Naresh Kumar Jain, Vs JCIT (OSD), 107, Savera Apartment, Central Circle-26, Sector-13, Rohini, New Delhi. New Delhi – 110085. (APPELLANT) (RESPONDENT) PAN No. ACCPJ9547R Assessee by : Sh. Ved Jain, Advocate &…

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

In the result, the appeals of the assessee are allowed

ITA 1258/DEL/2023[2011-12]Status: HeardITAT Delhi21 Sept 2023AY 2011-12

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

For Appellant: Sh. Ved Jain, Advocate &For Respondent: Sh. Raghunath, Sr. DR
Section 271Section 271(1)(c)Section 274Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’, NEW DELHI Before Sh. Kul Bharat, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 1257/Del/2023 : Asstt. Year: 2010-11 ITA No. 1258/Del/2023 : Asstt. Year: 2011-12 ITA No. 1259/Del/2023 : Asstt. Year: 2012-13 ITA No. 1262/Del/2023 : Asstt. Year: 2013-14 ITA No. 1260/Del/2023 : Asstt. Year: 2014-15 ITA No. 1261/Del/2023 : Asstt. Year: 2015-16 Naresh Kumar Jain, Vs JCIT (OSD), 107, Savera Apartment, Central Circle-26, Sector-13, Rohini, New Delhi. New Delhi – 110085. (APPELLANT) (RESPONDENT) PAN No. ACCPJ9547R Assessee by : Sh. Ved Jain, Advocate &…

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

In the result, the appeals of the assessee are allowed

ITA 1257/DEL/2023[2010-11]Status: HeardITAT Delhi21 Sept 2023AY 2010-11

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

For Appellant: Sh. Ved Jain, Advocate &For Respondent: Sh. Raghunath, Sr. DR
Section 271Section 271(1)(c)Section 274Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’, NEW DELHI Before Sh. Kul Bharat, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 1257/Del/2023 : Asstt. Year: 2010-11 ITA No. 1258/Del/2023 : Asstt. Year: 2011-12 ITA No. 1259/Del/2023 : Asstt. Year: 2012-13 ITA No. 1262/Del/2023 : Asstt. Year: 2013-14 ITA No. 1260/Del/2023 : Asstt. Year: 2014-15 ITA No. 1261/Del/2023 : Asstt. Year: 2015-16 Naresh Kumar Jain, Vs JCIT (OSD), 107, Savera Apartment, Central Circle-26, Sector-13, Rohini, New Delhi. New Delhi – 110085. (APPELLANT) (RESPONDENT) PAN No. ACCPJ9547R Assessee by : Sh. Ved Jain, Advocate &…

Jammu & Kashmir State Agro Industries Development Corporation Limited, Srinagar vs. Income Tax Officer Ward-II, Srinagar

In the result, the appeal of the assessee ITA No

ITA 249/ASR/2023[2012-13]Status: HeardITAT Amritsar20 Sept 2023AY 2012-13

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjeei.T.A. No.249/Asr/2023 Assessment Year: 2012-13

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

…notice issued u/s 274/271(1)(c). The counsel laid down that in the absence of such specific notice, the notice would be invalid as held in various judicial 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…

Smt. Dipalben Manish Patel, Raipur vs. Income Tax Officer, Ward 2(1), Raipur

In the result, the assessee's appeal is allowed in terms of our observations above

ITA 215/RPR/2023[2015-16]Status: DisposedITAT Raipur14 Sept 2023AY 2015-16

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No. 215/Rpr/2023 "नधा"रण वष" / Assessment Year : 2015-16 Smt. Dipalben Manish Patel 4-502, Near Maharashtra Mandal, Choubey Colony, Raipur (C.G.)-492 001 Pan : Alupp3271B

For Appellant: Shri G.S. Agrawal, CAFor Respondent: Shri Satya Prakash Sharma, Sr. DR
Section 10(38)Section 143(2)Section 143(3)Section 271(1)Section 271(1)(c)Section 274

…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. 215/RPR/2023 "नधा"रण वष" / Assessment Year : 2015-16 Smt. Dipalben Manish Patel 4-502, Near Maharashtra Mandal, Choubey Colony, Raipur (C.G.)-492 001 PAN : ALUPP3271B .......अपीलाथ" / Appellant बनाम / V/s. The Income Tax Officer-2(1), Raipur (C.G.) ……""यथ" / Respondent Assessee by : Shri G.S. Agrawal, CA Revenue by : Shri Satya Prakash Sharma, Sr. DR सुनवाई क" तार"ख / Date of Hearing : 12.09.2023 घोषणा क" तार…

Bahar Ahmed, Bijnor vs. ACIT, Najibabad

In the result, the appeal of the assessee is allowed

ITA 1004/DEL/2023[2014-15]Status: DisposedITAT Delhi11 Sept 2023AY 2014-15

Bench: Shri N.K. Billaiya & Shri Kul Bharat[A.Y. 2014-15]

For Appellant: Shri PC Yadav, AdvocateFor Respondent: Shri Kanav Bali, Sr. DR
Section 143Section 271Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘B’ BENCH, NEW DELHI BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER, AND SHRI KUL BHARAT, JUDICIAL MEMBER [A.Y. 2014-15] Bahar Ahmed Vs. ACIT Dariyapur, Opp. Truck Union, Najibabad Near Railway Crossing Najibabad, Najibabad Uttar Pradesh 246763 (Applicant) (Respondent) Assessee By : Shri PC Yadav, Advocate Department By : Shri Kanav Bali, Sr. DR Date of Hearing : 11.09.2023 Date of Pronouncement : 11.09.2023 ORDER PER N.K. BILLAIYA, ACCOUNTANT MEMBER This appeal by the assessee is preferred against the order dated 27.02.2023 by NFAC, Delhi pertaining to A.Y. 2014…