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

791 judgments on BharatTax cite CIT v. SSA’s Emerald Meadows (73 Taxmann.com 241), spanning 2016 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 271(1)(c), Section 274, Section 143(3), Section 153A, Section 270A, Section 250.

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 367,181 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 274 Section 143(3)Section 153A Section 270A Section 250 Section 139(1)Section 14A

Issues it is cited on

section 271(l)section 271(l)(c)section 274 furnishing inaccurate particulars penalty proceedings initiated furnishing inaccurate particulars of income concealment of income penalty u/s 271(1)(c)section 271aab penalty under section 271(1)(c)section 271(1)levy of penalty

Judgments citing CIT v. SSA’s Emerald Meadows

Triune Energy Pvt. Ltd., New Delhi vs. DCIT Circle-25(2), New Delhi

The appeal is allowed

ITA 7553/DEL/2019[2012-13]Status: DisposedITAT Delhi06 Jul 2022AY 2012-13

Bench: Shri Ani Chaturvedi & Shri Anubhav Sharmatriune Energy Pvt Ltd, Vs. Dcit, B-1/H-4, Mohan Circle-25(2), Cooperative Indl. Estate, New Delhi Mathura Road, New Delhi (Appellant) (Respondent) Pan: Aakcs1045E

For Appellant: Ms. Monika Aggarwal, AdvFor Respondent: Shri M. Baranwal, Sr. DR

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

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “H”: NEW DELHI Before Shri Ani Chaturvedi, Accountant Member and Shri Anubhav Sharma, Judicial Member Triune Energy Pvt Ltd, Vs. DCIT, B-1/H-4, Mohan Circle-25(2), Cooperative Indl. Estate, New Delhi Mathura Road, New Delhi (Appellant) (Respondent) PAN: AAKCS1045E Assessee by : Ms. Monika Aggarwal, Adv Shri Lalit Mohan, CA Revenue by: Shri M. Baranwal, Sr. DR Date of Hearing 30/06/2022 Date of pronouncement 06/07/2022 O R D E R PER ANUBHAV SHARMA, J. M.: 1. The appeal has been preferred by the Assessee against the order dated 10.06.2019 of Ld CIT(A)-9, New Delhi (herein…

Shantilal Balubhai Parekh, Mumbai vs. NFAC Delhi, Delhi

In the result, the appeal of the assessee is allowed

ITA 580/MUM/2022[2009-10]Status: DisposedITAT Mumbai28 Jun 2022AY 2009-10

Bench: Shri Aby T. Varkey, Jm & Shri Om Prakash Kant, Am आयकर अपील सं/ I.T.A. No.580/Mum/2022 (निर्धारण वर्ा / Assessment Years: 2009-10) Shantilal Balubhai Parekh बिधम/ Ito, Ward 3(4) 24, Gaurav Apartment, 2Nd Floor, Rani Mansion, Vs. Nahur Village Road, Above Canara Bank, Sarvoday Nagar, Mulund Murbad Road, Kalyan, West, Mumbai-400080. Maharashtra -421301. स्थधयी लेखध सं./जीआइआर सं./Pan/Gir No. : Akcpp9255C (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) Assessee By: Ms. Radha Halbe Revenue By: Shri Rajesh Ojha (Sr. Ar) सुनवाई की तारीख / Date Of Hearing: 15/06/2022 घोषणा की तारीख /Date Of Pronouncement: 28/06/2022 आदेश / O R D E R Per Aby T. Varkey, Jm: This Is An Appeal Preferred By The Assessee Against The Order Of The Ld. Commissioner Of Income Tax (Appeals) (Nfac), Delhi Dated 09.07.2021 For The Assessment Year 2009-10 Against The Penalty Confirmed U/S 271(1)(C) Of The Income Tax Act, 1961 (Hereinafter “The Act”). 2. The Main Grievance Of The Assessee Is Against The Action Of Ld. Cit(A), Confirming The Penalty Levied U/S 271(1)(C) Of The Act To The Tune Of Rs.83,282/-. 3. At The Outset, The Ld. Ar Of The Assessee Ms. Radha Halbe Brought To Our Notice That The Impugned Penalty Levied By Ao Is Bad In Law For Issuing Defective Notice Before Levying The Penalty. To Buttress This Contention, She Drew Our Attention To The Show Cause Notice (Scn) Issued By The Ao U/S 274 Read With Section 271(1)(C) Of The Act Dated

For Appellant: Ms. Radha HalbeFor Respondent: Shri Rajesh Ojha (Sr. AR)

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

…IN THE INCOME TAX APPELLATE TRIBUNAL “H” BENCH, MUMBAI BEFORE SHRI ABY T. VARKEY, JM AND SHRI OM PRAKASH KANT, AM आयकर अपील सं/ I.T.A. No.580/Mum/2022 (निर्धारण वर्ा / Assessment Years: 2009-10) Shantilal Balubhai Parekh बिधम/ ITO, Ward 3(4) 24, Gaurav Apartment, 2nd Floor, Rani Mansion, Vs. Nahur Village Road, Above Canara Bank, Sarvoday Nagar, Mulund Murbad Road, Kalyan, West, Mumbai-400080. Maharashtra -421301. स्थधयी लेखध सं./जीआइआर सं./PAN/GIR No. : AKCPP9255C (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) Assessee by: Ms. Radha Halbe Revenue by: Shri Rajesh Ojha (Sr. AR) सुनवाई की तारीख / Date of Hea…

Kedaara Capital Advisors LLP, Mumbai vs. ACIT 17(2), Mumbai

In the result, the appeal of the assessee is allowed

ITA 1885/MUM/2021[2013-14]Status: DisposedITAT Mumbai28 Jun 2022AY 2013-14

For Appellant: Shri Madhur AgarwalFor Respondent: Shri Rajesh Ojha (Sr. AR)

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

…IN THE INCOME TAX APPELLATE TRIBUNAL “H” BENCH, MUMBAI BEFORE SHRI ABY T. VARKEY, JM AND SHRI OM PRAKASH KANT, AM आयकर अपील सं/ I.T.A. No.1885/Mum/2021 (निर्धारण वर्ा / Assessment Years: 2013-14) Kedaara Capital Advisors बिधम/ ACIT-17(2) LLP Room No.116, 1st Floor, Vs. 38th Floor, Sunshine Tower, Kautilya Bhavan, C-41 to Senapati Bapat Marg, Parel, C-43, G Block, Bandra Mumbai-400013. Kurla Complex, Bandra (E), Mumbai-400051. स्थधयी लेखध सं./जीआइआर सं./PAN/GIR No. : AALFK6892M (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) Assessee by: Shri Madhur Agarwal Revenue by: Shri Rajesh Ojha (Sr. AR) सुनवाई की तार…

Shri Chetan Gupta, New Delhi vs. DCIT, New Delhi

In the result, the appeals of the assessee are allowed

ITA 896/DEL/2015[2004-05]Status: DisposedITAT Delhi28 Jun 2022AY 2004-05

Bench: Dr. B. R. R. Kumarsh. Yogesh Kumar Usita No. 894/Del/2015 : Asstt. Year : 2002-03 Ita No. 895/Del/2015 : Asstt. Year : 2003-04 Ita No. 896/Del/2015 : Asstt. Year : 2004-05 Shri Chetan Gupta, Vs Dcit, 118, Ansal Bhawan, Kasturba Central Circle-12, Gandhi Marg, New Delhi New Delhi (Appellant) (Respondent) Pan No. Aatpg9580E Assessee By : Sh. Ashwani Kumar, Ca & Sh. Rahul Chaurasia, Ca Revenue By : Sh. Lalit Kishore, Sr. Dr Date Of Hearing: 25.05.2022 Date Of Pronouncement: 28.06.2022

For Appellant: Sh. Ashwani Kumar, CA &For Respondent: Sh. Lalit Kishore, Sr. DR

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

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’, NEW DELHI Before Dr. B. R. R. Kumar, Accountant Member Sh. Yogesh Kumar US, Judicial Member ITA No. 894/Del/2015 : Asstt. Year : 2002-03 ITA No. 895/Del/2015 : Asstt. Year : 2003-04 ITA No. 896/Del/2015 : Asstt. Year : 2004-05 Shri Chetan Gupta, Vs DCIT, 118, Ansal Bhawan, Kasturba Central Circle-12, Gandhi Marg, New Delhi New Delhi (APPELLANT) (RESPONDENT) PAN No. AATPG9580E Assessee by : Sh. Ashwani Kumar, CA & Sh. Rahul Chaurasia, CA Revenue by : Sh. Lalit Kishore, Sr. DR Date of Hearing: 25.05.2022 Date of Pronouncement: 28.06.2022 ORDER Per Dr. B.…

Shri Chetan Gupta, New Delhi vs. DCIT, New Delhi

In the result, the appeals of the assessee are allowed

ITA 895/DEL/2015[2003-04]Status: DisposedITAT Delhi28 Jun 2022AY 2003-04

For Appellant: Sh. Ashwani Kumar, CA &For Respondent: Sh. Lalit Kishore, Sr. DR

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

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’, NEW DELHI Before Dr. B. R. R. Kumar, Accountant Member Sh. Yogesh Kumar US, Judicial Member ITA No. 894/Del/2015 : Asstt. Year : 2002-03 ITA No. 895/Del/2015 : Asstt. Year : 2003-04 ITA No. 896/Del/2015 : Asstt. Year : 2004-05 Shri Chetan Gupta, Vs DCIT, 118, Ansal Bhawan, Kasturba Central Circle-12, Gandhi Marg, New Delhi New Delhi (APPELLANT) (RESPONDENT) PAN No. AATPG9580E Assessee by : Sh. Ashwani Kumar, CA & Sh. Rahul Chaurasia, CA Revenue by : Sh. Lalit Kishore, Sr. DR Date of Hearing: 26.05.2022 Date of Pronouncement: 28.06.2022 ORDER Per Dr. B.…

Shri Chetan Gupta, New Delhi vs. DCIT, New Delhi

In the result, the appeals of the assessee are allowed

ITA 894/DEL/2015[2002-03]Status: DisposedITAT Delhi28 Jun 2022AY 2002-03

For Appellant: Sh. Ashwani Kumar, CA &For Respondent: Sh. Lalit Kishore, Sr. DR

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

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’, NEW DELHI Before Dr. B. R. R. Kumar, Accountant Member Sh. Yogesh Kumar US, Judicial Member ITA No. 894/Del/2015 : Asstt. Year : 2002-03 ITA No. 895/Del/2015 : Asstt. Year : 2003-04 ITA No. 896/Del/2015 : Asstt. Year : 2004-05 Shri Chetan Gupta, Vs DCIT, 118, Ansal Bhawan, Kasturba Central Circle-12, Gandhi Marg, New Delhi New Delhi (APPELLANT) (RESPONDENT) PAN No. AATPG9580E Assessee by : Sh. Ashwani Kumar, CA & Sh. Rahul Chaurasia, CA Revenue by : Sh. Lalit Kishore, Sr. DR Date of Hearing: 26.05.2022 Date of Pronouncement: 28.06.2022 ORDER Per Dr. B.…

Amar Nath Tyagi, Ghaziabad vs. DCIT, Circle-1, Ghaziabad

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

ITA 5141/DEL/2019[2014-15]Status: DisposedITAT Delhi27 Jun 2022AY 2014-15

Bench: Shri Anil Chaturvedi & Shri N.K. Choudhryassessment Year: 2009-10

For Appellant: Shri Sahil Sharma, Ld. AdvFor Respondent: Shri Zahid Parvez, Ld. Sr. DR

Section 143(1)Section 143(2)Section 250(6)Section 271Section 271(1)(c)Section 274Section 54Section 54F

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’ NEW DLEHI BEFORE SHRI ANIL CHATURVEDI, ACCOUNTANT MEMBER AND SHRI N.K. CHOUDHRY, JUDICIAL MEMBER Assessment Year: 2009-10 Amar NathTyagi, A-7, Vs. DCIT, Circle – 1, Duplex, Sect. 23, Sanjay Ghaziabad. Nagar, Ghaziabad. PAN:ABGPT3183J (Appellant) (Respondent) Appellant by : Shri Sahil Sharma, Ld. Adv. Respondent by : Shri Zahid Parvez, Ld. Sr. DR Date of hearing : 08.06.2022 Date of order : .06.2022 ORDER PER N.K. CHOUDHRY, J.M. This appeal has been preferred by the Assessee against the order dated 30.04.2019 impugned herein, passed by the learned Commiss…

Raj Kumari Maheshwari, Jaipur vs. Dy CIT, CC-II, Jaipur

In the result, this appeal of the assessee is allowed

ITA 125/JPR/2021[2010-11]Status: DisposedITAT Jaipur13 Jun 2022AY 2010-11

For Appellant: Shri R. K. Bhatra (C.A.)For Respondent: Ms Monisha Choudhary (JCIT) a

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

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”SMC” JAIPUR MkWa- ,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. 125/JP/2021 fu/kZkj.k o"kZ@Assessment Years : 2010-11 Deputy cuke Smt. Raj Kumari Maheshwari Commissioner of 18, Gopal Li Ka Rasta, Vs. Income-Tax, Jaipur. Central Circle-2, Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AHXPM 3143 Q vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri R. K. Bhatra (…

Asia Sugar Inds.P.Ltd, New Delhi vs. ACIT, Central Circle-5, New Delhi

In the result, appeal of the assessee is allowed

ITA 4795/DEL/2017[2011-12]Status: DisposedITAT Delhi13 Jun 2022AY 2011-12

Bench: Shri Anil Chaturvedi & Shri N.K. Choudhary

For Appellant: Shri Tanpreet Singh KohilFor Respondent: Sh. Zahid Parvez, Sr. DR

Section 132Section 142(1)Section 143(3)Section 271(1)(c)Section 271A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “A” : DELHI BEFORE SHRI ANIL CHATURVEDI, ACCOUNTANT MEMBER AND SHRI N.K. CHOUDHARY, JUDICIAL MEMBER ITA.No.4795/Del./2017 Assessment Year 2011-2012 M/s. Asia Sugar Industries The ACIT, Pvt. Ltd., 6-B, Jor Bagh Central Circle-5, Lane, New Delhi. [vs. PAN AAACS2286D New Delhi. (Appellant) (Respondent) For Assessee : Shri Tanpreet Singh Kohil, Advocate For Revenue : Sh. Zahid Parvez, Sr. DR Date of Hearing : 02.06.2022 Date of Pronouncement : 13.06.2022 ORDER PER ANIL CHATURVEDI, A.M. This appeal by Assessee has been directed against the Order of the Ld. CIT(A…

Anack Sales Pvt. Ltd., New Delhi vs. DCIT Circle-2(2), New Delhi

In the result, appeal of the assessee is allowed

ITA 7716/DEL/2019[2007-08]Status: DisposedITAT Delhi09 Jun 2022AY 2007-08

Bench: Sh. Anil Chaturvedi & Sh. Narender Kumar Choudharyanack Sales Pvt. Ltd. Vs. Dcit D-122, Defence Colony, Circle – 2(2) New Delhi-110 024 New Delhi

Section 143(1)Section 147Section 148Section 271Section 271(1)(c)Section 274Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’, NEW DELHI BEFORE SH. ANIL CHATURVEDI, ACCOUNTANT MEMBER AND SH. NARENDER KUMAR CHOUDHARY, JUDICIAL MEMBER Anack Sales Pvt. Ltd. Vs. DCIT D-122, Defence Colony, Circle – 2(2) New Delhi-110 024 New Delhi PAN No. AAGCA 1214 M (APPELLANT) (RESPONDENT) Assessee by Shri R. S. Ahuja, C.A. Revenue by Shri Zahid Parvez, Sr. D.R. Date of hearing: 09.06.2022 Date of Pronouncement: 09.06.2022 ORDER PER ANIL CHATURVEDI, AM : This appeal filed by the assessee is directed against the order dated 16.07.2019 of the Commissioner of Income Tax (Appeals)- I, New Delhi rel…

Pvp Ventures Limited, Chennai vs. DCIT Corporate Circle 5(2), Chennai

The appeal stands partly allowed in terms of our above order

ITA 778/CHNY/2019[2008-09]Status: DisposedITAT Chennai08 Jun 2022AY 2008-09

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri T. Banusekar (Advocate)-Ld. A.RFor Respondent: Shri ARV Sreenivasan (Addl. CIT) – Ld. DR

Section 139(1)Section 139(2)Section 143(3)Section 22(1)Section 271(1)(c)Section 274Section 69A

…rmed the ratio laid down by Hon’ble Karnataka High Court in CIT V/s Manjunatha Cotton & Ginning Factory (359 ITR 565). This decision of Hon’ble Karnataka High Court was subsequently followed by the same court in the case of CIT V/s SSA’s Emerald Meadows (2016 73 Taxmann.com 241) which was agitated by the revenue before Hon’ble Supreme Court. However, Special Leave Petition, against the same, was dismissed by the Hon’ble Court on 05/08/2016 which reported at 73 Taxmann.com 248. This decision of Hon’ble Karnataka High Court rendered in Manjunatha Cotton & Ginning Factory has subsequently been followed extensively i…

Adesh Kumar Tyagi, New Delhi vs. ACIT, CC- 27, New Delhi

In the result, appeal of the assessee is allowed

ITA 5146/DEL/2019[2011-12]Status: DisposedITAT Delhi08 Jun 2022AY 2011-12

Bench: Sh. Anil Chaturvedi & Sh. Narender Kumar Choudharyadesh Kumar Tyagi Vs. Acit C/O. Rra Tax India, D-28, Cc-27 South Extension, Part-1, New Delhi New Delhi-110 049

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

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’, NEW DELHI BEFORE SH. ANIL CHATURVEDI, ACCOUNTANT MEMBER AND SH. NARENDER KUMAR CHOUDHARY, JUDICIAL MEMBER Adesh Kumar Tyagi Vs. ACIT C/o. RRA Tax India, D-28, CC-27 South Extension, Part-1, New Delhi New Delhi-110 049 PAN No. AADPT 4032 A (APPELLANT) (RESPONDENT) Assessee by Shri Somil Agarwal, Adv. Shri Deepesh Garg, Adv. Revenue by Shri Zahid Parvez, Sr. D.R. Date of hearing: 08.06.2022 Date of Pronouncement: 08.06.2022 ORDER PER ANIL CHATURVEDI, AM : This appeal filed by the assessee is directed against the order dated 06.05.2019 of the Commissioner…

A.R. Chadha & Co. India Pvt. Ltd., New Delhi vs. DCIT Circle-1(1), New Delhi

In the result, appeal of the assessee is allowed

ITA 5059/DEL/2019[2010-11]Status: DisposedITAT Delhi07 Jun 2022AY 2010-11

Bench: Shri Anil Chaturvedi & Shri N.K. Choudhary

For Appellant: Shri Rajan Chopra, C.AFor Respondent: Shri Zahid Parvez, Sr. D.R

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

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “A” : DELHI BEFORE SHRI ANIL CHATURVEDI, ACCOUNTANT MEMBER AND SHRI N.K. CHOUDHARY, JUDICIAL MEMBER ITA.No.5059/Del./2019 Assessment Year 2010-2011 M/s. A.R. Chadha & CO. (I) The DCIT Pvt. Ltd., Office No.8, 1st Floor, Scindia House, Atma Circle-1(1), [vs. Ram Mansion, KG Marg, New Delhi – 110 001 New Delhi. PAN AAACA1108L (Appellant) (Respondent) For Assessee : Shri Rajan Chopra, C.A. For Revenue : Shri Zahid Parvez, Sr. D.R. Date of Hearing : 07.06.2022 Date of Pronouncement : 07.06.2022 ORDER PER ANIL CHATURVEDI, A.M. This appeal by Assessee has been dire…

Shri Mahesh Vasudev Malhotra, Thane vs. ITO, Ward-2(3), Thane

In the result, the appeal of the assessee is allowed

ITA 1482/MUM/2020[2009-10]Status: DisposedITAT Mumbai31 May 2022AY 2009-10

For Appellant: NoneFor Respondent: Shri M. P. Ahuja (Sr. AR)

Section 133A(1)(b)Section 133A(4)(b)Section 271(1)(a)Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI ABY T. VARKEY, JM AND SHRI S. RIFAUR RAHMAN, AM आयकर अपील सं/ I.T.A. No.1482/Mum/2020 (निर्धारण वर्ा / Assessment Years: 2009-10) Mahesh Vasudev Malhotra बिधम/ ITO, Ward- 2(3) A-104, Ankur Enclave, Thane. Vs. Opp. Gurav Galaxy Phase 1, Vijay Park, Near Amber Plaza Hall, Mira Road, Thane-401107. स्थधयी लेखध सं./जीआइआर सं./PAN/GIR No. : ALSPM9691A (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) Assessee by: None Revenue by: Shri M. P. Ahuja (Sr. AR) सुनवाई की तारीख / Date of Hearing: 25/05/2022 घोषणा की तारीख /Date of Pronouncement: 31/05/202…

Neelkanth Town Planners Pvt. Ltd., New Delhi vs. DCIT, Central Circe- 27, New Delhi

In the result, the appeal of the assessee is allowed

ITA 588/DEL/2018[2005-06]Status: DisposedITAT Delhi20 May 2022AY 2005-06

Bench: Sh. A.D. Jaindr. B. R. R. Kumarita No. 588/Del/2018 : Asstt. Year: 2005-06 Neelkanth Town Planners Pvt. Ltd. Vs Dcit, G-36, 2Nd Floor, Outer Circle, Central Circle-27, New Delhi-110001 New Delhi (Appellant) (Respondent) Pan No. Aaacn2742D Assessee By : None Revenue By : Sh. N. K. Bansal, Sr. Dr Date Of Hearing: 10.05.2022 Date Of Pronouncement: 20.05.2022

For Appellant: NoneFor Respondent: Sh. N. K. Bansal, Sr. DR

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

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’, NEW DELHI Before Sh. A.D. Jain, Vice President Dr. B. R. R. Kumar, Accountant Member ITA No. 588/Del/2018 : Asstt. Year: 2005-06 Neelkanth Town Planners Pvt. Ltd. Vs DCIT, G-36, 2nd Floor, Outer Circle, Central Circle-27, New Delhi-110001 New Delhi (APPELLANT) (RESPONDENT) PAN No. AAACN2742D Assessee by : None Revenue by : Sh. N. K. Bansal, Sr. DR Date of Hearing: 10.05.2022 Date of Pronouncement: 20.05.2022 ORDER Per Dr. B. R. R. Kumar, Accountant Member: The present appeal has been filed by the assessee against the order of the ld. CIT(A)-29, New Delhi da…

Unified Developers Pvt. Ltd., New Delhi vs. DCIT, Central Circle, Karnal

In the result, the appeals of the assessee are allowed

ITA 3365/DEL/2018[2006-07]Status: DisposedITAT Delhi20 May 2022AY 2006-07

Bench: Sh. A.D. Jaindr. B. R. R. Kumarita No. 3364/Del/2018 : Asstt. Year: 2006-07 M/S Unified Infrastructure Pvt. Ltd., Vs Dcit, 502, D Mall, Netaji Subhash Palace, Central Circle, Pitampura, New Delhi Karnal (Appellant) (Respondent) Pan No. Aaacu7954Q

For Appellant: Ms. Kamal Sharma, AdvFor Respondent: None (Adj. Application)

Section 139(1)Section 22(1)Section 22(4)Section 271Section 271(1)(c)Section 274Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’, NEW DELHI Before Sh. A.D. Jain, Vice President Dr. B. R. R. Kumar, Accountant Member ITA No. 3364/Del/2018 : Asstt. Year: 2006-07 M/s Unified Infrastructure Pvt. Ltd., Vs DCIT, 502, D Mall, Netaji Subhash Palace, Central Circle, Pitampura, New Delhi Karnal (APPELLANT) (RESPONDENT) PAN No. AAACU7954Q ITA No. 3365/Del/2018 : Asstt. Year: 2006-07 M/s Unified Developers Pvt. Ltd., Vs DCIT, 502, D Mall, Netaji Subhash Palace, Central Circle, Pitampura, New Delhi Karnal (APPELLANT) (RESPONDENT) PAN No. AAACU7955R Assessee by : Ms. Kamal Sharma, Adv. Revenue by :…

Unified Infrastructure Pvt. Ltd., New Delhi vs. DCIT, Central Circle, Karnal

In the result, the appeals of the assessee are allowed

ITA 3364/DEL/2018[2006-07]Status: DisposedITAT Delhi20 May 2022AY 2006-07

For Appellant: Ms. Kamal Sharma, AdvFor Respondent: None (Adj. Application)

Section 139(1)Section 22(1)Section 22(4)Section 271Section 271(1)(c)Section 274Section 68

Ashoka Machine Tools Intl. Pvt Ltd, New Delhi vs. ITO Ward -3(3), New Delhi

Appeal is allowed

ITA 1900/DEL/2019[2009-10]Status: DisposedITAT Delhi19 May 2022AY 2009-10

Bench: Shri Kul Bharat

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

…1 Ashoka Machine Tools Intl. Pvt. Ltd. IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “SMC”: NEW DELHI BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER ITA No. _1900/DEL/2019____ [Assessment Year: 2009-10 M/s Ashoka Machine Tools Intl. Pvt. Ltd. Vs Income-tax Officer, 18/13, Ganga Plaza, Ist Floor, Ward 3(3), New Delhi WEA, Pusa Lane, Karol Bagh, New Delhi-110002 PAN- AAACA2041E APPELLANT RESPONDENT Appellant by Sh. Manish Malik, Sh. Vinod Gupta, Adv. Respondent by Sh. Om Prakash, Sr. DR Date of hearing 11.05.2022 Date of pronouncement 19.05.2022 O R D E R PER KUL BHARAT, JM: This appeal, by the assessee, is direct…

Principal Commissioner of Income Tax -9, Kolkata vs. Mala Roy

In the result, the appeal filed by the revenue is dismissed as no

ITAT/7/2022HC Calcutta17 May 2022

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

Section 132Section 260ASection 271Section 271A

…No. 215 of 2018 dated 23.11.2021. As pointed out earlier, the show cause notice issued under Section 274 read with Section 271 of the Act did not furnish any 3 2005 (190) ELT 433 (SC) 4 (2016) 73 Taxmann.com 241 (Kar) 5 35 Taxmann.com 250 (Kar) ITAT NO. 88 OF 2022 AND OCOT NO. 7 OF 2022 REPORTABLE Page 10 of 10 particulars and all the relevant columns have been left blank. Thus, by applying the legal position in the aforementioned decision, this…

Vishnu & Co.Trademarks P.Ltd, New Delhi vs. ACIT, Circle-26(2), New Delhi

In the result, appeal filed by the Assessee stands allowed

ITA 2625/DEL/2019[2014-15]Status: DisposedITAT Delhi17 May 2022AY 2014-15

Bench: Shripradip Kumar Kedia & Shri N. K. Choudhryvishnu & Co. Trademarks P. Vs. Acit, Ltd, Circle-26(2), R-649, New Rajnider Nagar, New Delhi New Delhi Pan: Aaccv5192K (Appellant) (Respondent)

For Appellant: Shri R. S. Singhavi, CAFor Respondent: Shri T. Kipgen, Ld. CIT DR

Section 250(6)Section 271Section 274

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F”: NEW DELHI BEFORE SHRIPRADIP KUMAR KEDIA, ACCOUNTANT MEMBER AND SHRI N. K. CHOUDHRY, JUDICIAL MEMBER Vishnu & Co. Trademarks P. Vs. ACIT, Ltd, Circle-26(2), R-649, New Rajnider Nagar, New Delhi New Delhi PAN: AACCV5192K (Appellant) (Respondent) Assessee by : Shri R. S. Singhavi, CA Revenue by: Shri T. Kipgen, Ld. CIT DR Date of Hearing 18/04/2022 Date of pronouncement 17/05/2022 O R D E R PER N.K. CHOUDHRY, J. M.: 1. This appeal has been preferred by the Assessee against the order dated 14.01.2019 impugned herein passed by the ld. Commissioner of Income Tax (App…