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 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

Maharashtra State Pharmacy Council, Mumbai vs. CIT (A)-National Faceless, Delhi

In the result, all the appeals filed by the assessee are allowed

ITA 1142/MUM/2021[2012-13]Status: DisposedITAT Mumbai31 Mar 2022AY 2012-13

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Amarjit Singh, Hon'Ble

For Appellant: Shri Vimal Punmiya
Section 143(3)Section 148Section 271BSection 44A

…IN THE INCOME TAX APPELLATE TRIBUNAL (VIRTUAL COURT) “D” BENCH, MUMBAI BEFORE SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER AND SHRI AMARJIT SINGH, HON'BLE JUDICIAL MEMBER ITA NOs. 1141, 1142, 1143, 1144 & 1145/MUM/2021 (A.Ys: 2011-12, 2012-13, 2013-14, 2014-15 & 2014-15) Maharashtra State Pharmacy Council v. CIT (Appeals) 404, R-Square Opp ESIS Hospital National Faceless Appeal Centre LBS Marg, Mulund (W) Delhi Mumbai - 400080 PAN: AAALM1121C (Appellant) (Respondent) Assessee by : Shri Vimal Punmiya Department by Shri T. Shankar Date of Hearing : 08.02.2022 Date of Pronouncement : 31.03.2022 O R D E R PER B…

Maharashtra State Pharmacy Council, Mumbai vs. CIT (A)-National Faceless, Delhi

In the result, all the appeals filed by the assessee are allowed

ITA 1141/MUM/2021[2011-12]Status: DisposedITAT Mumbai31 Mar 2022AY 2011-12

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Amarjit Singh, Hon'Ble

For Appellant: Shri Vimal Punmiya
Section 143(3)Section 148Section 271BSection 44A

…IN THE INCOME TAX APPELLATE TRIBUNAL (VIRTUAL COURT) “D” BENCH, MUMBAI BEFORE SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER AND SHRI AMARJIT SINGH, HON'BLE JUDICIAL MEMBER ITA NOs. 1141, 1142, 1143, 1144 & 1145/MUM/2021 (A.Ys: 2011-12, 2012-13, 2013-14, 2014-15 & 2014-15) Maharashtra State Pharmacy Council v. CIT (Appeals) 404, R-Square Opp ESIS Hospital National Faceless Appeal Centre LBS Marg, Mulund (W) Delhi Mumbai - 400080 PAN: AAALM1121C (Appellant) (Respondent) Assessee by : Shri Vimal Punmiya Department by Shri T. Shankar Date of Hearing : 08.02.2022 Date of Pronouncement : 31.03.2022 O R D E R PER B…

M/S Scania Steel and Power Limited, Raigarh(C.G) vs. The Dy. Commissioner of Income Tax 1(1), Bilaspur(Cg)

The appeal of the assessee is allowed in terms of our aforesaid observations

ITA 288/BIL/2016[2010-11]Status: DisposedITAT Raipur30 Mar 2022AY 2010-11

Bench: Shri Ravish Sood & Shri Jamlappa D Battullआयकर अपील सं. / Ita No. 288/Rpr/2016 "नधा"रण वष" / Assessment Year : 2010-11 Scania Steel & Power Limited 22 Kms Mile Stones, Vill. Punjipatra, Gharghoda Road, Raigarh (C.G.) Pan : Aahcs4471R .......अपीलाथ" / Appellant बनाम / V/S. The Deputy Commissioner Of Income Tax-1(1), Bilaspur (C.G.) ……""यथ" / Respondent Assessee By : Shri G.S Agarwal, Ar Revenue By : Shri Gitesh Kumar, Dr सुनवाई क" तार"ख / Date Of Hearing : 07.03.2022 घोषणा क" तार"ख / Date Of Pronouncement : 30.03.2022

For Appellant: Shri G.S Agarwal, ARFor Respondent: Shri Gitesh Kumar, DR
Section 143(1)Section 143(2)Section 143(3)Section 14ASection 271(1)(c)

…आयकर अपील"य अ"धकरण "यायपीठ रायपुर म"। IN THE INCOME TAX APPELLATE TRIBUNAL, RAIPUR BENCH, RAIPUR (Through Virtual Court) BEFORE SHRI RAVISH SOOD, JUDICIAL MEMBER AND SHRI JAMLAPPA D BATTULL, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No. 288/RPR/2016 "नधा"रण वष" / Assessment Year : 2010-11 Scania Steel and Power Limited 22 KMs Mile Stones, Vill. Punjipatra, Gharghoda Road, Raigarh (C.G.) PAN : AAHCS4471R .......अपीलाथ" / Appellant बनाम / V/s. The Deputy Commissioner of Income Tax-1(1), Bilaspur (C.G.) ……""यथ" / Respondent Assessee by : Shri G.S Agarwal, AR Revenue by : Shri Gitesh Kumar, DR सुनवाई क" तार"ख / Date of…

DCIT, Central Circle- 14, New Delhi vs. Gopal Kumar Goyal, Gurgaon

In the result, all the appeals of Assessees are allowed

ITA 1919/DEL/2019[2004-05]Status: DisposedITAT Delhi30 Mar 2022AY 2004-05

Bench: Shri Anil Chaturvedi & Shri Narender Kumar Choudhry

Section 144Section 153ASection 264Section 271(1)(c)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘F’, NEW DELHI BEFORE SHRI ANIL CHATURVEDI, ACCOUNTANT MEMBER AND SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER ITA No.1475/Del/2019 Assessment Year: 2003-04 ITA No.1563/Del/2019 Assessment Year: 2004-05 ITA No.1287/Del/2019 Assessment Year: 2007-08 ITA No.1288/Del/2019 Assessment Year: 2008-09 Gopal Kumar Goyal, Vs. DCIT, Central Circle-14, House No. 436, Civil Lines, New Delhi. Gurgaon-122001 PAN :AEFPG8370J (Appellant) (Respondent) Assessment Year: 2004-05 DCIT, Central Circle-14, Vs. Gopal Kumar Goyal, New Delhi. House No. 436, Civil Lines, Gurgaon-1220…

Gopal Kumar Goyal, Gurgaon vs. DCIT, Central Circle- 14, New Delhi

In the result, all the appeals of Assessees are allowed

ITA 1563/DEL/2019[2004-05]Status: DisposedITAT Delhi30 Mar 2022AY 2004-05

Bench: Shri Anil Chaturvedi & Shri Narender Kumar Choudhry

Section 144Section 153ASection 264Section 271(1)(c)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘F’, NEW DELHI BEFORE SHRI ANIL CHATURVEDI, ACCOUNTANT MEMBER AND SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER ITA No.1475/Del/2019 Assessment Year: 2003-04 ITA No.1563/Del/2019 Assessment Year: 2004-05 ITA No.1287/Del/2019 Assessment Year: 2007-08 ITA No.1288/Del/2019 Assessment Year: 2008-09 Gopal Kumar Goyal, Vs. DCIT, Central Circle-14, House No. 436, Civil Lines, New Delhi. Gurgaon-122001 PAN :AEFPG8370J (Appellant) (Respondent) Assessment Year: 2004-05 DCIT, Central Circle-14, Vs. Gopal Kumar Goyal, New Delhi. House No. 436, Civil Lines, Gurgaon-1220…

Gopal Kumar Goyal, Gurgaon vs. DCIT, Central Circle- 14, New Delhi

In the result, all the appeals of Assessees are allowed

ITA 1475/DEL/2019[2003-04]Status: DisposedITAT Delhi30 Mar 2022AY 2003-04

Bench: Shri Anil Chaturvedi & Shri Narender Kumar Choudhry

Section 144Section 153ASection 264Section 271(1)(c)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘F’, NEW DELHI BEFORE SHRI ANIL CHATURVEDI, ACCOUNTANT MEMBER AND SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER ITA No.1475/Del/2019 Assessment Year: 2003-04 ITA No.1563/Del/2019 Assessment Year: 2004-05 ITA No.1287/Del/2019 Assessment Year: 2007-08 ITA No.1288/Del/2019 Assessment Year: 2008-09 Gopal Kumar Goyal, Vs. DCIT, Central Circle-14, House No. 436, Civil Lines, New Delhi. Gurgaon-122001 PAN :AEFPG8370J (Appellant) (Respondent) Assessment Year: 2004-05 DCIT, Central Circle-14, Vs. Gopal Kumar Goyal, New Delhi. House No. 436, Civil Lines, Gurgaon-1220…

Kanta Rani, Gurgaon vs. DCIT Central Cirlce-14, New Delhi

In the result, all the appeals of Assessees are allowed

ITA 1290/DEL/2019[2008-09]Status: DisposedITAT Delhi30 Mar 2022AY 2008-09

Bench: Shri Anil Chaturvedi & Shri Narender Kumar Choudhry

Section 144Section 153ASection 264Section 271(1)(c)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘F’, NEW DELHI BEFORE SHRI ANIL CHATURVEDI, ACCOUNTANT MEMBER AND SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER ITA No.1475/Del/2019 Assessment Year: 2003-04 ITA No.1563/Del/2019 Assessment Year: 2004-05 ITA No.1287/Del/2019 Assessment Year: 2007-08 ITA No.1288/Del/2019 Assessment Year: 2008-09 Gopal Kumar Goyal, Vs. DCIT, Central Circle-14, House No. 436, Civil Lines, New Delhi. Gurgaon-122001 PAN :AEFPG8370J (Appellant) (Respondent) Assessment Year: 2004-05 DCIT, Central Circle-14, Vs. Gopal Kumar Goyal, New Delhi. House No. 436, Civil Lines, Gurgaon-1220…

Kanta Rani, Gurgaon vs. DCIT Central Cirlce-14, New Delhi

In the result, all the appeals of Assessees are allowed

ITA 1289/DEL/2019[2007-08]Status: DisposedITAT Delhi30 Mar 2022AY 2007-08

Bench: Shri Anil Chaturvedi & Shri Narender Kumar Choudhry

Section 144Section 153ASection 264Section 271(1)(c)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘F’, NEW DELHI BEFORE SHRI ANIL CHATURVEDI, ACCOUNTANT MEMBER AND SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER ITA No.1475/Del/2019 Assessment Year: 2003-04 ITA No.1563/Del/2019 Assessment Year: 2004-05 ITA No.1287/Del/2019 Assessment Year: 2007-08 ITA No.1288/Del/2019 Assessment Year: 2008-09 Gopal Kumar Goyal, Vs. DCIT, Central Circle-14, House No. 436, Civil Lines, New Delhi. Gurgaon-122001 PAN :AEFPG8370J (Appellant) (Respondent) Assessment Year: 2004-05 DCIT, Central Circle-14, Vs. Gopal Kumar Goyal, New Delhi. House No. 436, Civil Lines, Gurgaon-1220…

Gopal Gauba, Gurgaon vs. DCIT, Central Circle- 14, New Delhi

In the result, all the appeals of Assessees are allowed

ITA 1288/DEL/2019[2008-09]Status: DisposedITAT Delhi30 Mar 2022AY 2008-09

Bench: Shri Anil Chaturvedi & Shri Narender Kumar Choudhry

Section 144Section 153ASection 264Section 271(1)(c)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘F’, NEW DELHI BEFORE SHRI ANIL CHATURVEDI, ACCOUNTANT MEMBER AND SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER ITA No.1475/Del/2019 Assessment Year: 2003-04 ITA No.1563/Del/2019 Assessment Year: 2004-05 ITA No.1287/Del/2019 Assessment Year: 2007-08 ITA No.1288/Del/2019 Assessment Year: 2008-09 Gopal Kumar Goyal, Vs. DCIT, Central Circle-14, House No. 436, Civil Lines, New Delhi. Gurgaon-122001 PAN :AEFPG8370J (Appellant) (Respondent) Assessment Year: 2004-05 DCIT, Central Circle-14, Vs. Gopal Kumar Goyal, New Delhi. House No. 436, Civil Lines, Gurgaon-1220…

Gopal Gauba, Gurgaon vs. DCIT, Central Circle- 14, New Delhi

In the result, all the appeals of Assessees are allowed

ITA 1287/DEL/2019[2007-08]Status: DisposedITAT Delhi30 Mar 2022AY 2007-08

Bench: Shri Anil Chaturvedi & Shri Narender Kumar Choudhry

Section 144Section 153ASection 264Section 271(1)(c)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘F’, NEW DELHI BEFORE SHRI ANIL CHATURVEDI, ACCOUNTANT MEMBER AND SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER ITA No.1475/Del/2019 Assessment Year: 2003-04 ITA No.1563/Del/2019 Assessment Year: 2004-05 ITA No.1287/Del/2019 Assessment Year: 2007-08 ITA No.1288/Del/2019 Assessment Year: 2008-09 Gopal Kumar Goyal, Vs. DCIT, Central Circle-14, House No. 436, Civil Lines, New Delhi. Gurgaon-122001 PAN :AEFPG8370J (Appellant) (Respondent) Assessment Year: 2004-05 DCIT, Central Circle-14, Vs. Gopal Kumar Goyal, New Delhi. House No. 436, Civil Lines, Gurgaon-1220…

Gaurav Gauba, Gurgaon vs. DCIT, Central Circle- 14, New Delhi

In the result, all the appeals of Assessees are allowed

ITA 1285/DEL/2019[2007-08]Status: DisposedITAT Delhi30 Mar 2022AY 2007-08

Bench: Shri Anil Chaturvedi & Shri Narender Kumar Choudhry

Section 144Section 153ASection 264Section 271(1)(c)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘F’, NEW DELHI BEFORE SHRI ANIL CHATURVEDI, ACCOUNTANT MEMBER AND SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER ITA No.1475/Del/2019 Assessment Year: 2003-04 ITA No.1563/Del/2019 Assessment Year: 2004-05 ITA No.1287/Del/2019 Assessment Year: 2007-08 ITA No.1288/Del/2019 Assessment Year: 2008-09 Gopal Kumar Goyal, Vs. DCIT, Central Circle-14, House No. 436, Civil Lines, New Delhi. Gurgaon-122001 PAN :AEFPG8370J (Appellant) (Respondent) Assessment Year: 2004-05 DCIT, Central Circle-14, Vs. Gopal Kumar Goyal, New Delhi. House No. 436, Civil Lines, Gurgaon-1220…

Akdant Buildcon Pvt. Ltd., New Delhi vs. DCIT, New Delhi

In the result, all the appeals of Assessees are allowed

ITA 1094/DEL/2019[2007-08]Status: DisposedITAT Delhi30 Mar 2022AY 2007-08

Bench: Shri Anil Chaturvedi & Shri Narender Kumar Choudhry

Section 144Section 153ASection 264Section 271(1)(c)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘F’, NEW DELHI BEFORE SHRI ANIL CHATURVEDI, ACCOUNTANT MEMBER AND SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER ITA No.1475/Del/2019 Assessment Year: 2003-04 ITA No.1563/Del/2019 Assessment Year: 2004-05 ITA No.1287/Del/2019 Assessment Year: 2007-08 ITA No.1288/Del/2019 Assessment Year: 2008-09 Gopal Kumar Goyal, Vs. DCIT, Central Circle-14, House No. 436, Civil Lines, New Delhi. Gurgaon-122001 PAN :AEFPG8370J (Appellant) (Respondent) Assessment Year: 2004-05 DCIT, Central Circle-14, Vs. Gopal Kumar Goyal, New Delhi. House No. 436, Civil Lines, Gurgaon-1220…

Vineeta Sehgal, G B Nagar vs. ITO, Ward-4(3), New Delhi

In the result, the appeal of the assessee is allowed

ITA 6729/DEL/2018[2014-15]Status: DisposedITAT Delhi30 Mar 2022AY 2014-15

Bench: Shri Anil Chaturvedi & Shri Narender Kumar Choudhryassessment Year: 2014-15

Section 143(3)Section 271(1)(c)Section 274Section 275

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘F’, NEW DELHI BEFORE SHRI ANIL CHATURVEDI, ACCOUNTANT MEMBER AND SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER Assessment Year: 2014-15 Vineeta Sehgal, A-1/202, Vs. ITO, Ward-4(3), Tower No. 6, Purvanchal New Delhi. Heights, Sector-Geta-1, Gr. Noida, Sakirpur, Gautam Budh Nagar (UP) PAN :ANXPS9638J (Appellant) (Respondent) Appellant by Ms.Mansi Jain, CA Respondent by Shri Kumar Pranav, SR DR Date of hearing 14.03.2022 Date of pronouncement 30.03.2022 ORDER PER ANIL CHATURVEDI: This appeal filed by the Assessee is directed against the order of learned Com…

Vibracoustic India Pvt. Ltd., New Delhi vs. Addl.CIT, Special Range-9, New Delhi

In the result appeal filed by the Assessee stands allowed

ITA 7195/DEL/2018[2013-14]Status: DisposedITAT Delhi29 Mar 2022AY 2013-14

Bench: Shri Anil Chaturvedi & Shri N. K. Choudhryvibracoustic India Pvt. Ltd., Vs. Addl. It, Special R-561, Shankar Road, Range-9,New Delhi. New Rajinder Nagar, New Delhi. Pan: Aabcs7623P (Appellant) (Respondent)

For Appellant: ShriK.C. Singhal, AdvFor Respondent: Shri Kumar Pranav, Sr. DR
Section 250Section 271Section 271(1)(c)Section 274

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F”: NEW DELHI BEFORE SHRI ANIL CHATURVEDI, ACCOUNTANT MEMBER AND SHRI N. K. CHOUDHRY, JUDICIAL MEMBER Vibracoustic India Pvt. Ltd., Vs. Addl. IT, Special R-561, Shankar Road, Range-9,New Delhi. New Rajinder Nagar, New Delhi. PAN: AABCS7623P (Appellant) (Respondent) Assessee by: ShriK.C. Singhal, Adv. Revenue by : Shri Kumar Pranav, Sr. DR Date of hearing 17/03/2022 Date of pronouncement 29/03/2022 O R D E R PER N.K. CHOUDHRY, J. M.: The Assessee has preferred the instant appeal against the order dated 20.07.2018 impugned herein passed by the ld. Commissioner of Incom…

Mohan Exports India Pvt. Ltd., New Delhi vs. DCIT, Circle- 5(1), New Delhi

In the result appeal filed by the Assessee stands allowed

ITA 3590/DEL/2019[2001-02]Status: DisposedITAT Delhi24 Mar 2022AY 2001-02

Bench: Shri T.S. Kapoor & Shri N. K. Choudhrymohan Exports India Pvt. Ltd, Vs. Dcit, 8-9, Mohan House, Jamrudpur Circle-5(1), Community Cen Tre, Kailash New Delhi Colony Extension New Delhi - 110048. Pan: Aaacm4168J (Appellant) (Respondent) Assessee By: Shrin. K. Chopra,Ca. Revenue By : Ms. Swetayadav, Sr. Dr Date Of Hearing 24/03/2022 Date Of Pronouncement 24/03/2022

For Appellant: ShriN. K. chopra,CAFor Respondent: Ms. SwetaYadav, Sr. DR
Section 250Section 271Section 271(1)(c)Section 274Section 274r

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F”: NEW DELHI BEFORE SHRI T.S. KAPOOR, ACCOUNTANT MEMBER AND SHRI N. K. CHOUDHRY, JUDICIAL MEMBER Mohan Exports India Pvt. Ltd, Vs. DCIT, 8-9, Mohan House, Jamrudpur Circle-5(1), Community Cen tre, Kailash New Delhi Colony Extension New Delhi - 110048. PAN: AAACM4168J (Appellant) (Respondent) Assessee by: ShriN. K. chopra,CA. Revenue by : Ms. SwetaYadav, Sr. DR Date of hearing 24/03/2022 Date of pronouncement 24/03/2022 O R D E R PER T.S. KAPOOR, A. M.: The Assessee has preferred the instant appeal against the order dated 05.03.2019impugned herein passed by the ld. Co…

National Association of Software and Service Companies (Nasscom), New Delhi vs. DDIT (E), Inv. Circle-II, New Delhi

In the result, the appeal of the assessee is allowed

ITA 7787/DEL/2018[2007-08]Status: DisposedITAT Delhi17 Mar 2022AY 2007-08

Bench: Sh. A. D. Jain, Vice-Dr. B. R. R. Kumarita No. 7787/Del/2018 : Asstt. Year : 2007-08 National Association Of Software & Vs Ddit(Exemption) Inv., Service Companies (Nasscom), Circle-Ii, Ground Floor, Iete Building, New Delhi Property No. 2, Institutional Area, Lodhi Road, New Delhi-110003 (Appellant) (Respondent) Pan No. Aaatn2595F Assessee By : Sh. Salil Kapoor, Adv. Revenue By : Ms. Sweta Yadav, Sr. Dr Date Of Hearing: 08.02.2022 Date Of Pronouncement: 17.03.2022

For Appellant: Sh. Salil Kapoor, AdvFor Respondent: Ms. Sweta Yadav, Sr. DR
Section 11Section 254Section 271Section 271(1)(c)Section 274Section 275Section 275(1)(a)

…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. 7787/Del/2018 : Asstt. Year : 2007-08 National Association of Software & Vs DDIT(Exemption) Inv., Service Companies (NASSCOM), Circle-II, Ground Floor, IETE Building, New Delhi Property No. 2, Institutional Area, Lodhi Road, New Delhi-110003 (APPELLANT) (RESPONDENT) PAN No. AAATN2595F Assessee by : Sh. Salil Kapoor, Adv. Revenue by : Ms. Sweta Yadav, Sr. DR Date of Hearing: 08.02.2022 Date of Pronouncement: 17.03.2022 ORDER Per Dr. B. R. R. Kumar, Accountant Memb…

Suvendu Banarjee, New Delhi vs. ACIT, Circle-30(1), New Delhi

In the result, the appeal of the assessee is allowed

ITA 7436/DEL/2017[2014-15]Status: DisposedITAT Delhi09 Mar 2022AY 2014-15

Bench: Sh. Saktijit Deydr. B. R. R. Kumar(Through Video Conferencing) Ita No. 7436/Del/2017 : Asstt. Year : 2014-15 Suvendu Banarjee, Vs Acit, B-137, Chittranjan Park, Circle-30(1), New Delhi-110019 New Delhi (Appellant) (Respondent) Pan No. Aaapb0869L Assessee By : None Revenue By : Sh. Umesh Takyar, Sr. Dr Date Of Hearing: 03.03.2022 Date Of Pronouncement: 09.03.2022

For Appellant: NoneFor Respondent: Sh. Umesh Takyar, Sr. DR
Section 271(1)(c)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’, NEW DELHI Before Sh. Saktijit Dey, Judicial Member Dr. B. R. R. Kumar, Accountant Member (Through Video Conferencing) ITA No. 7436/Del/2017 : Asstt. Year : 2014-15 Suvendu Banarjee, Vs ACIT, B-137, Chittranjan Park, Circle-30(1), New Delhi-110019 New Delhi (APPELLANT) (RESPONDENT) PAN No. AAAPB0869L Assessee by : None Revenue by : Sh. Umesh Takyar, Sr. DR Date of Hearing: 03.03.2022 Date of Pronouncement: 09.03.2022 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)-10, Ne…

M/S. Proform Interiors Pvt. Ltd., Gurgaon vs. ACIT, New Delhi

In the result, appeal of the assessee is allowed

ITA 4991/DEL/2011[2006-07]Status: DisposedITAT Delhi28 Feb 2022AY 2006-07

Bench: Shri Anil Chaturvedia N D Shri Amit Shukla(Through Video Conferencing)

For Appellant: Ms. Lalitha KrishnamurthyFor Respondent: Shri Atiq Ahmed
Section 143(3)Section 271(1)(c)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL [ DELHI BENCH “F”: NEW DELHI ] BEFORE SHRI ANIL CHATURVEDI, ACCOUNTANT MEMBER A N D SHRI AMIT SHUKLA, JUDICIAL MEMBER (Through Video Conferencing) ITA. No. 4991/Del/2011 (Assessment Year: 2006-07) M/s. Proform Interiors Pvt. Assistant Commissioner Ltd., (Formerly known as Vs. M/s. Sharmillee of Income Tax, Furnishings Pvt. Ltd.) (Ground Floor), JMD Regent Circle : 8 (1), Plaza, M. G. Road, Gurgaon, Haryana – 122 001. New Delhi. PAN: AAHCS5999J (Appellant) (Respondent) Assessee by : Ms. Lalitha Krishnamurthy, Advocate; Department by : Shri Atiq Ahmed, Sr. D. R.; Date of H…

DCIT, Circle-2(2), New Delhi vs. M/S. Ansal Properties and Infrastructure Ltd, New Delhi

In the result, with the above directions, the appeal of the Revenue

ITA 5240/DEL/2017[2011-12]Status: HeardITAT Delhi22 Feb 2022AY 2011-12

Bench: Shri N.K. Billaiya & Shri Yogesh Kumar U.S[A.Y. 2011-12]

For Appellant: Shri A.T. Panda, AdvFor Respondent: Shri Kanav Bali, Sr. DR
Section 271(1)(c)Section 292B

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘A’ BENCH, NEW DELHI (THROUGH VIDEO CONFERENCING] BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER, AND SHRI YOGESH KUMAR U.S, JUDICIAL MEMBER [A.Y. 2011-12] The A.C.I.T. Vs. M/s Ansal Properties and Infrastructure Ltd Circle 2(2) 115, Ansal Bhawan, 16, K.G. Marg, New Delhi New Delhi PAN: AAACA 0006 D (Applicant) (Respondent) Assessee By : Shri A.T. Panda, Adv Department By : Shri Kanav Bali, Sr. DR Date of Hearing : 22.02.2022 Date of Pronouncement : 22.02.2022 ORDER PER N.K. BILLAIYA, ACCOUNTANT MEMBER:- This appeal by the Revenue is preferred against the or…

M/S. Chaudhary Enterprises, Jalandhar vs. The Income Tax Officer, Nawanshahr

The appeal of the assessee is allowed in terms of our aforesaid

ITA 460/ASR/2017[2001-02]Status: DisposedITAT Amritsar21 Feb 2022AY 2001-02

Bench: Shri. Ravish Sood & Dr. M. L. Meena

For Appellant: Shri. J.S Bhasin, AdvFor Respondent: Shri. Trilochan Singh PS Khalsa DR
Section 143(3)Section 271(1)(c)Section 274Section 275(1)(a)

…M/s Chaudhary Enterprises vs. The ITO, Nawanshahar 1 ITA No. 460./Asr/2017 – A.Y 2001-02 IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR. BEFORE SHRI. RAVISH SOOD, JUDICIAL MEMBER AND DR. M. L. MEENA, ACCOUNTANT MEMBER I.T.A. No. 460/ASR/2017 (Assessment Year: 2001-02) M/s Choudhary Enterprises Vs. Income Tax Officer, C/o Kewal Krishan, Vill Balowal Nawanshahar. Saunkhri, PO Karla, Tehsil : Balachaur. PAN: AADFC1656M (Appellant) (Respondent) Assessee by : Shri. J.S Bhasin, Adv Revenue by: Shri. Trilochan Singh PS Khalsa DR Date of Hearing 24/12/2021 Date of pronouncement 21/02/2022 O R D E R…