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.

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 241)

Ujjal Sinha, Kolkata vs. DCIT, Central Circle 4(1), Kolkata

In the result, all the captioned appeals of the assessee are allowed

ITA 1935/KOL/2025[2012-2013]Status: DisposedITAT Kolkata13 Nov 2025AY 2012-2013

Bench: Shri Rajesh Kumar & Shri Pradip Kumar Choubeyita Nos.1931, 1932, 1934 & 1935/Kol/2025 Assessment Years: 2008-09, 2009-10, 2012-13 & 2012-13 Ujjal Sinha……………….……..……………………….……….……….……Appellant 57/3, Ballygunge Circular Road, Ballygunge S.O, Kol- 700019.. [Pan: Aeips4499F] Vs. Dcit, Central Circle-4(1), Kolkata….……..……………….....……...…..…..Respondent Appearances By: Shri S. K. Tulsiyan, Advocate & Lata Goyal, Ca, Appeared On Behalf Of The Appellant. Shri Sanat Kr. Raha, Cit-Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : October 28, 2025 Date Of Pronouncing The Order : November 13, 2025 Order Per Pradip Kumar Choubey: The Captioned Appeals Have Been Preferred By The Assessee Against The Separate Orders Dated 05.08.25, 05.08.25, 04.08.25 & 04.08.25 Of The National Faceless Appeal Centre [Hereinafter Referred To As The “Ld. Cit(A)”] Passed U/S 250 Of The Income Tax Act, 1961 [Hereinafter Referred To As The “Act”] Confirming Penalty U/S 271(1)(C) Of The Act Levied By The Assessing Officer. Since The Issues Involved In All The Appeals Are Common & Relate To The Same Assessee, Therefore, These Appeals Have Been Heard Together & Are Being Disposed Of By This Consolidated Order.

Section 139(1)Section 143(2)Section 153ASection 24Section 250Section 271(1)(c)Section 274

…आयकर अपील"य अ"धकरण, कोलकाता पीठ, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH KOLKATA Before Shri Rajesh Kumar, Accountant Member and Shri Pradip Kumar Choubey, Judicial Member ITA Nos.1931, 1932, 1934 & 1935/Kol/2025 Assessment Years: 2008-09, 2009-10, 2012-13 & 2012-13 Ujjal Sinha……………….……..……………………….……….……….……Appellant 57/3, Ballygunge Circular Road, Ballygunge S.O, Kol- 700019.. [PAN: AEIPS4499F] vs. DCIT, Central Circle-4(1), Kolkata….……..……………….....……...…..…..Respondent Appearances by: Shri S. K. Tulsiyan, Advocate & Lata Goyal, CA, appeared on behalf of the appellant. Shri Sanat Kr. Raha, CIT-DR…

Ujjal Sinha, Kolkata vs. DCIT, Central Circle 4(1), Kolkata

In the result, all the captioned appeals of the assessee are allowed

ITA 1934/KOL/2025[2012-2013]Status: DisposedITAT Kolkata13 Nov 2025AY 2012-2013

Bench: Shri Rajesh Kumar & Shri Pradip Kumar Choubeyita Nos.1931, 1932, 1934 & 1935/Kol/2025 Assessment Years: 2008-09, 2009-10, 2012-13 & 2012-13 Ujjal Sinha……………….……..……………………….……….……….……Appellant 57/3, Ballygunge Circular Road, Ballygunge S.O, Kol- 700019.. [Pan: Aeips4499F] Vs. Dcit, Central Circle-4(1), Kolkata….……..……………….....……...…..…..Respondent Appearances By: Shri S. K. Tulsiyan, Advocate & Lata Goyal, Ca, Appeared On Behalf Of The Appellant. Shri Sanat Kr. Raha, Cit-Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : October 28, 2025 Date Of Pronouncing The Order : November 13, 2025 Order Per Pradip Kumar Choubey: The Captioned Appeals Have Been Preferred By The Assessee Against The Separate Orders Dated 05.08.25, 05.08.25, 04.08.25 & 04.08.25 Of The National Faceless Appeal Centre [Hereinafter Referred To As The “Ld. Cit(A)”] Passed U/S 250 Of The Income Tax Act, 1961 [Hereinafter Referred To As The “Act”] Confirming Penalty U/S 271(1)(C) Of The Act Levied By The Assessing Officer. Since The Issues Involved In All The Appeals Are Common & Relate To The Same Assessee, Therefore, These Appeals Have Been Heard Together & Are Being Disposed Of By This Consolidated Order.

Section 139(1)Section 143(2)Section 153ASection 24Section 250Section 271(1)(c)Section 274

…आयकर अपील"य अ"धकरण, कोलकाता पीठ, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH KOLKATA Before Shri Rajesh Kumar, Accountant Member and Shri Pradip Kumar Choubey, Judicial Member ITA Nos.1931, 1932, 1934 & 1935/Kol/2025 Assessment Years: 2008-09, 2009-10, 2012-13 & 2012-13 Ujjal Sinha……………….……..……………………….……….……….……Appellant 57/3, Ballygunge Circular Road, Ballygunge S.O, Kol- 700019.. [PAN: AEIPS4499F] vs. DCIT, Central Circle-4(1), Kolkata….……..……………….....……...…..…..Respondent Appearances by: Shri S. K. Tulsiyan, Advocate & Lata Goyal, CA, appeared on behalf of the appellant. Shri Sanat Kr. Raha, CIT-DR…

Ujjal Sinha, Kolkata vs. DCIT, Central Circle 4(1), Kolkata

In the result, all the captioned appeals of the assessee are allowed

ITA 1932/KOL/2025[2009-2010]Status: DisposedITAT Kolkata13 Nov 2025AY 2009-2010

Bench: Shri Rajesh Kumar & Shri Pradip Kumar Choubeyita Nos.1931, 1932, 1934 & 1935/Kol/2025 Assessment Years: 2008-09, 2009-10, 2012-13 & 2012-13 Ujjal Sinha……………….……..……………………….……….……….……Appellant 57/3, Ballygunge Circular Road, Ballygunge S.O, Kol- 700019.. [Pan: Aeips4499F] Vs. Dcit, Central Circle-4(1), Kolkata….……..……………….....……...…..…..Respondent Appearances By: Shri S. K. Tulsiyan, Advocate & Lata Goyal, Ca, Appeared On Behalf Of The Appellant. Shri Sanat Kr. Raha, Cit-Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : October 28, 2025 Date Of Pronouncing The Order : November 13, 2025 Order Per Pradip Kumar Choubey: The Captioned Appeals Have Been Preferred By The Assessee Against The Separate Orders Dated 05.08.25, 05.08.25, 04.08.25 & 04.08.25 Of The National Faceless Appeal Centre [Hereinafter Referred To As The “Ld. Cit(A)”] Passed U/S 250 Of The Income Tax Act, 1961 [Hereinafter Referred To As The “Act”] Confirming Penalty U/S 271(1)(C) Of The Act Levied By The Assessing Officer. Since The Issues Involved In All The Appeals Are Common & Relate To The Same Assessee, Therefore, These Appeals Have Been Heard Together & Are Being Disposed Of By This Consolidated Order.

Section 139(1)Section 143(2)Section 153ASection 24Section 250Section 271(1)(c)Section 274

…आयकर अपील"य अ"धकरण, कोलकाता पीठ, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH KOLKATA Before Shri Rajesh Kumar, Accountant Member and Shri Pradip Kumar Choubey, Judicial Member ITA Nos.1931, 1932, 1934 & 1935/Kol/2025 Assessment Years: 2008-09, 2009-10, 2012-13 & 2012-13 Ujjal Sinha……………….……..……………………….……….……….……Appellant 57/3, Ballygunge Circular Road, Ballygunge S.O, Kol- 700019.. [PAN: AEIPS4499F] vs. DCIT, Central Circle-4(1), Kolkata….……..……………….....……...…..…..Respondent Appearances by: Shri S. K. Tulsiyan, Advocate & Lata Goyal, CA, appeared on behalf of the appellant. Shri Sanat Kr. Raha, CIT-DR…

DCIT, Delhi vs. Ajayvision Education Private Limited, Delhi

In the result, all the appeals of the Revenue in ITA Nos

ITA 4175/DEL/2025[2019-20]Status: DisposedITAT Delhi10 Nov 2025AY 2019-20

Bench: Shri Satbeer Singh Godara & Shri Naveen Chandra

For Appellant: Shri Himanshu Gupta, CAFor Respondent: Shri Manish Gupta, Sr. DR

Section 147Section 148Section 201Section 270ASection 271(1)(c)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘G’ BENCH, NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER, AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No. 4172/DEL/2025 [A.Y 2016-17] ITA No. 4173/DEL/2025 [A.Y 2018-19] ITA No. 4174/DEL/2025 [A.Y 2017-18] ITA No. 4175/DEL/2025 [A.Y 2019-20] The Dy. CI.T. Vs. Ajay Vision Education [P] Ltd Delhi 1/8, Apsara Arcade, Pusa Road New Delhi Karol Bagh, New Delhi PAN: AALCA 5895 M (Appellant) (Respondent) Assessee By : Shri Himanshu Gupta, CA Department By : Shri Manish Gupta, Sr. DR Date of Hearing : 28.10.2025 Date of Pronouncement : 10.11.2025…

DCIT, Delhi vs. Ajayvision Education Private Limited, Delhi

In the result, all the appeals of the Revenue in ITA Nos

ITA 4174/DEL/2025[2017-18]Status: DisposedITAT Delhi10 Nov 2025AY 2017-18

Bench: Shri Satbeer Singh Godara & Shri Naveen Chandra

For Appellant: Shri Himanshu Gupta, CAFor Respondent: Shri Manish Gupta, Sr. DR

Section 147Section 148Section 201Section 270ASection 271(1)(c)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘G’ BENCH, NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER, AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No. 4172/DEL/2025 [A.Y 2016-17] ITA No. 4173/DEL/2025 [A.Y 2018-19] ITA No. 4174/DEL/2025 [A.Y 2017-18] ITA No. 4175/DEL/2025 [A.Y 2019-20] The Dy. CI.T. Vs. Ajay Vision Education [P] Ltd Delhi 1/8, Apsara Arcade, Pusa Road New Delhi Karol Bagh, New Delhi PAN: AALCA 5895 M (Appellant) (Respondent) Assessee By : Shri Himanshu Gupta, CA Department By : Shri Manish Gupta, Sr. DR Date of Hearing : 28.10.2025 Date of Pronouncement : 10.11.2025…

DCIT, Delhi vs. Ajayvision Education Private Limited, Delhi

In the result, all the appeals of the Revenue in ITA Nos

ITA 4173/DEL/2025[2018-19]Status: DisposedITAT Delhi10 Nov 2025AY 2018-19

Bench: Shri Satbeer Singh Godara & Shri Naveen Chandra

For Appellant: Shri Himanshu Gupta, CAFor Respondent: Shri Manish Gupta, Sr. DR

Section 147Section 148Section 201Section 270ASection 271(1)(c)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘G’ BENCH, NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER, AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No. 4172/DEL/2025 [A.Y 2016-17] ITA No. 4173/DEL/2025 [A.Y 2018-19] ITA No. 4174/DEL/2025 [A.Y 2017-18] ITA No. 4175/DEL/2025 [A.Y 2019-20] The Dy. CI.T. Vs. Ajay Vision Education [P] Ltd Delhi 1/8, Apsara Arcade, Pusa Road New Delhi Karol Bagh, New Delhi PAN: AALCA 5895 M (Appellant) (Respondent) Assessee By : Shri Himanshu Gupta, CA Department By : Shri Manish Gupta, Sr. DR Date of Hearing : 28.10.2025 Date of Pronouncement : 10.11.2025…

DCIT, Delhi vs. Ajayvision Education Private Limited, Delhi

In the result, all the appeals of the Revenue in ITA Nos

ITA 4172/DEL/2025[2016-17]Status: DisposedITAT Delhi10 Nov 2025AY 2016-17

Bench: Shri Satbeer Singh Godara & Shri Naveen Chandra

For Appellant: Shri Himanshu Gupta, CAFor Respondent: Shri Manish Gupta, Sr. DR

Section 147Section 148Section 201Section 270ASection 271(1)(c)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘G’ BENCH, NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER, AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No. 4172/DEL/2025 [A.Y 2016-17] ITA No. 4173/DEL/2025 [A.Y 2018-19] ITA No. 4174/DEL/2025 [A.Y 2017-18] ITA No. 4175/DEL/2025 [A.Y 2019-20] The Dy. CI.T. Vs. Ajay Vision Education [P] Ltd Delhi 1/8, Apsara Arcade, Pusa Road New Delhi Karol Bagh, New Delhi PAN: AALCA 5895 M (Appellant) (Respondent) Assessee By : Shri Himanshu Gupta, CA Department By : Shri Manish Gupta, Sr. DR Date of Hearing : 28.10.2025 Date of Pronouncement : 10.11.2025…

Addl. CIT, New Delhi vs. M/S. Phi Seeds Pvt. Ltd., Hyderabad

The appeals of the Revenue are dismissed and both the Rule 27 application of the assessee are allowed for A

ITA 3084/DEL/2017[2009-10]Status: DisposedITAT Delhi31 Oct 2025AY 2009-10

Bench: Shri Mahavir Singh & Shri Brajesh Kumar Singh

Section 1Section 10(1)Section 143Section 143(3)Section 271(1)(c)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, F: NEW DELHI BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT AND SHRI BRAJESH KUMAR SINGH, ACCOUNTANT MEMBER ITA Nos.- 3083 & 3084/Del/2017 [Assessment Years: 2008-09 & 2009-10] Additional commissioner of M/s PHI Seeds Pvt. Ltd., Income Tax, (Now known as Corteva Special Range-7, Vs Agriscience Seeds Pvt. Ltd.) Room No. -211, CR Building, 3rd Floor, 6-3-1099/1100, IP Estates, Babukhans Millenium New Delhi-110002, Centre, Raj Bhawan Road, Somajiguda, Hyderabad-500082. PAN- AACCP3920F Revenue Assessee Revenue by Ms. Monika Singh, CIT(DR) Assessee by Shri Sandeep Bansal,…

Addl. CIT, New Delhi vs. M/S. Phi Seeds Pvt. Ltd., Hyderabad

The appeals of the Revenue are dismissed and both the Rule 27 application of the assessee are allowed for A

ITA 3083/DEL/2017[2008-09]Status: DisposedITAT Delhi31 Oct 2025AY 2008-09

Bench: Shri Mahavir Singh & Shri Brajesh Kumar Singh

Section 1Section 10(1)Section 143Section 143(3)Section 271(1)(c)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, F: NEW DELHI BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT AND SHRI BRAJESH KUMAR SINGH, ACCOUNTANT MEMBER ITA Nos.- 3083 & 3084/Del/2017 [Assessment Years: 2008-09 & 2009-10] Additional commissioner of M/s PHI Seeds Pvt. Ltd., Income Tax, (Now known as Corteva Special Range-7, Vs Agriscience Seeds Pvt. Ltd.) Room No. -211, CR Building, 3rd Floor, 6-3-1099/1100, IP Estates, Babukhans Millenium New Delhi-110002, Centre, Raj Bhawan Road, Somajiguda, Hyderabad-500082. PAN- AACCP3920F Revenue Assessee Revenue by Ms. Monika Singh, CIT(DR) Assessee by Shri Sandeep Bansal,…

Deputy Commissioner of Income Tax, Thiruvananthapuram vs. Rajakumari Shopping Amall LLP, Attingal

In the result, the appeal of the revenue is dismissed

ITA 597/COCH/2025[2016-17]Status: DisposedITAT Cochin29 Oct 2025AY 2016-17

Bench: Shri Inturi Rama Rao, Am & Shri Anikesh Banerjee, Jm Assessment Year: 2016-17 Dcit, Central Circle .......... Appellant Aayakar Bhavan, Kawdiar, Thiruvananthapuram Vs. Rajkumari Shopping Mall Llp ......... Respondent Amc 11/556, City Plaza, Nh Road Attingal 695101 [Pan: Aaqfr1222B] Assessee By: Shri V.M. Veeramani, Ca Revenue By: Shri Sanjit Kumar Das, Cit-Dr Date Of Hearing: 27.10.2025 Date Of Pronouncement: 29.10.2025

For Appellant: Shri V.M. Veeramani, CAFor Respondent: Shri Sanjit Kumar Das, CIT-DR

Section 144Section 250Section 271(1)(c)Section 274Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH BEFORE SHRI INTURI RAMA RAO, AM AND SHRI ANIKESH BANERJEE, JM Assessment Year: 2016-17 DCIT, Central Circle .......... Appellant Aayakar Bhavan, Kawdiar, Thiruvananthapuram vs. Rajkumari Shopping Mall LLP ......... Respondent AMC 11/556, City Plaza, NH Road Attingal 695101 [PAN: AAQFR1222B] Assessee by: Shri V.M. Veeramani, CA Revenue by: Shri Sanjit Kumar Das, CIT-DR Date of Hearing: 27.10.2025 Date of Pronouncement: 29.10.2025 O R D E R Per: Anikesh Banerjee, JM The instant appeal of the revenue was filed against the order of the Learned Commissioner of Incom…