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

Rockland Hotels Ltd., New Delhi vs. ACIT, Central Circle- 6, New Delhi

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

ITA 5140/DEL/2017[2006-07]Status: DisposedITAT Delhi04 Aug 2021AY 2006-07

Bench: Shri Kul Bharat & Shri Prashant Maharishi(Through Video Conferencing)

For Appellant: Shri P. C. Yadav, AdvocateFor Respondent: Shri Govind Singhal, Sr. D.R
Section 132Section 153ASection 271(1)(c)Section 274

…INCOME TAX APPELLATE TRIBUNAL [ DELHI BENCH “F”: NEW DELHI ] BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER (Through Video Conferencing) ITA. Nos. 5140 TO 5145/Del/2017 (Assessment Years: 2006-07 TO 2011-12) Rockland Hotels Ltd., ACIT, B–207, C. R. Park, Vs. Central Circle : 6, New Delhi – 110 019. New Delhi. PAN: AADCR1869C (Appellant) (Respondent) Assessee by : Shri P. C. Yadav, Advocate Department by: Shri Govind Singhal, Sr. D.R.; Date of Hearing : 04/08/2021 Date of pronouncement : 04/08/2021 O R D E R PER BENCH : 1. These are the six appeals are filed by the assess…

Vijay Kedia (HUF), Jaipur vs. ACIT, Jaipur

In the result, this appeal of the assessee is allowed

ITA 1266/JPR/2019[2008-09]Status: DisposedITAT Jaipur30 Jul 2021AY 2008-09

Bench: Shri Sandeep Gosain, Jm & Shri Vikram Singh Yadav, Am Vk;Dj Vihy La-@Ita No. 1266/Jp/2019 Fu/Kzkj.K O"Kz@Assessment Year :2008-09 M/S Vijay Kedia, Cuke A.C.I.T., 1307, Gopal Ji Ka Rasta, Johari Vs. Central Circle-1, Bazar, Jaipur. Jaipur. Lfkk;H Ys[Kk La-@Thvkbzvkj La-@Pan/Gir No.: Aabhv 6449 M Vihykfkhz@Appellant Izr;Fkhz@Respondent Fu/Kzkfjrh Dh Vksj Ls@ Assessee By : Shri S.R. Sharma (Ca)& Shri R.K. Bhatra (Ca) Jktlo Dh Vksj Ls@ Revenue By : Shri A.S. Nehra (Addl.Cit) Lquokbz Dh Rkjh[K@ Date Of Hearing : 19/07/2021 Mn?Kks"K.Kk Dh Rkjh[K@ Date Of Pronouncement : 30/07/2021 Vkns'K@ Order Per: Sandeep Gosain, J.M. This Is An Appeal Filed By The Assessee Against The Order Of Ld. Cit(A)- 1, Jaipur Dated 02/09/2019 For The A.Y. 2008-09, Wherein Following Grounds Have Been Taken. “1. That On The Facts & In The Circumstances Of The Case, The Ld. Cit(A) Is Wrong, Unjust & Has Erred In Law In Not Accepting Plea Of The Appellant That The Notice Issued By The Assessing Officer U/S 271(1)(C) Of The I.T. Act, 1961 Is Wrong & Bad In Law Inasmuch As It Did Not Specify In Which Limb Of Sec. 271(1)(C) Of The Income Tax Act, 1961 The Penalty Proceedings Has Been Initiated I.E. Whether For Concealment Of Income Or Furnishing Of Inaccurate Particulars Of Income.

For Appellant: Shri S.R. Sharma (CA)&For Respondent: Shri A.S. Nehra (Addl.CIT)
Section 143(1)Section 147Section 271Section 271(1)(c)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES “A”, JAIPUR Jh lanhi x®lkÃa] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE SHRI SANDEEP GOSAIN, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA No. 1266/JP/2019 fu/kZkj.k o"kZ@Assessment Year :2008-09 M/s Vijay Kedia, cuke A.C.I.T., 1307, Gopal Ji Ka Rasta, Johari Vs. Central Circle-1, Bazar, Jaipur. Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AABHV 6449 M vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri S.R. Sharma (CA)& Shri R.K. Bhatra (CA) jktLo dh vksj ls…

Mayar India Ltd., New Delhi vs. DCIT, Circle- 16(2), New Delhi

In the result, the appeal of assessee is allowed

ITA 6766/DEL/2017[2010-11]Status: DisposedITAT Delhi23 Jul 2021AY 2010-11

Bench: Shri Prashant Maharishi & Shri K. Narasimha Charyassessment Year: 2010-11

For Appellant: NoneFor Respondent: Sh. Ramesh Kumar, Sr. DR
Section 143(3)Section 14ASection 271Section 271(1)(c)Section 274Section 80G

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’ NEW DLEHI BEFORE SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER AND SHRI K. NARASIMHA CHARY, JUDICIAL MEMBER Assessment Year: 2010-11 Mayar India Limited, vs. DCIT, Circle 16(2), 3rd Floor, Sucheta Bhawan, New Delhi. 11A Vishnu Digambar Marg, New Delhi. PAN : AAACM8246P (Appellant) (Respondent) Appellant by : None Respondent by: Sh. Ramesh Kumar, Sr. DR Date of hearing: 08/07/2021 Date of order : 23/07/2021 ORDER PER K. NARASIMHA CHARY, J.M. Aggrieved by the order dated 12/09/2017 passed by the learned Commissioner of Income Tax (Appeals)-37, New Delhi ("L…

Sh. Satinder Pal Singh, New Delhi vs. ACIT, New Delhi

In the result, the appeal of the assessee is allowed

ITA 6454/DEL/2016[2011-12]Status: DisposedITAT Delhi20 Jul 2021AY 2011-12

Bench: Sh. Anil Chaturvedi & Sh. Kuldip Singh(Through Video Conferencing) Ita Nos. 6453, 6454 & 6455/Del/2016 (Assessment Years : 2010-11, 2011-12 & 2012-13) Sh. Satinder Pal Singh Vs. Acit, D-97, Defence Colony, Central Circle – 3, New Delhi – 110024 New Delhi Pan No. Aaaps 4461 K (Appellant) (Respondent) Assessee By --None-- Revenue By Shri H. K. Chaudhary, Cit-D.R. Date Of Hearing: 12/07/2021 Date Of Pronouncement: 20/07/2021 Order Per Bench: These Three Appeals Filed By The Assessee Are Directed Against The Order Dated 30.09.2016 Passed By The Commissioner Of Income Tax (Appeals)-25, Delhi Relating To Assessment Years 2010-11, 2011-12 & 2012-13. 2. The Case File Reveals That There Was No Appearance On Behalf Of The Assessee In The Past. Even On The Date Of Hearing, None

Section 132Section 153ASection 271Section 271(1)(c)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’, NEW DELHI BEFORE SH. ANIL CHATURVEDI, ACCOUNTANT MEMBER AND SH. KULDIP SINGH, JUDICIAL MEMBER (THROUGH VIDEO CONFERENCING) ITA Nos. 6453, 6454 & 6455/Del/2016 (Assessment Years : 2010-11, 2011-12 & 2012-13) Sh. Satinder Pal Singh Vs. ACIT, D-97, Defence Colony, Central Circle – 3, New Delhi – 110024 New Delhi PAN No. AAAPS 4461 K (APPELLANT) (RESPONDENT) Assessee by --None-- Revenue by Shri H. K. Chaudhary, CIT-D.R. Date of hearing: 12/07/2021 Date of Pronouncement: 20/07/2021 ORDER PER BENCH: These three appeals filed by the assessee are directed against…

Sh. Satinder Pal Singh, New Delhi vs. ACIT, New Delhi

In the result, the appeal of the assessee is allowed

ITA 6453/DEL/2016[2010-11]Status: DisposedITAT Delhi20 Jul 2021AY 2010-11

Bench: Sh. Anil Chaturvedi & Sh. Kuldip Singh(Through Video Conferencing) Ita Nos. 6453, 6454 & 6455/Del/2016 (Assessment Years : 2010-11, 2011-12 & 2012-13) Sh. Satinder Pal Singh Vs. Acit, D-97, Defence Colony, Central Circle – 3, New Delhi – 110024 New Delhi Pan No. Aaaps 4461 K (Appellant) (Respondent) Assessee By --None-- Revenue By Shri H. K. Chaudhary, Cit-D.R. Date Of Hearing: 12/07/2021 Date Of Pronouncement: 20/07/2021 Order Per Bench: These Three Appeals Filed By The Assessee Are Directed Against The Order Dated 30.09.2016 Passed By The Commissioner Of Income Tax (Appeals)-25, Delhi Relating To Assessment Years 2010-11, 2011-12 & 2012-13. 2. The Case File Reveals That There Was No Appearance On Behalf Of The Assessee In The Past. Even On The Date Of Hearing, None

Section 132Section 153ASection 271Section 271(1)(c)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’, NEW DELHI BEFORE SH. ANIL CHATURVEDI, ACCOUNTANT MEMBER AND SH. KULDIP SINGH, JUDICIAL MEMBER (THROUGH VIDEO CONFERENCING) ITA Nos. 6453, 6454 & 6455/Del/2016 (Assessment Years : 2010-11, 2011-12 & 2012-13) Sh. Satinder Pal Singh Vs. ACIT, D-97, Defence Colony, Central Circle – 3, New Delhi – 110024 New Delhi PAN No. AAAPS 4461 K (APPELLANT) (RESPONDENT) Assessee by --None-- Revenue by Shri H. K. Chaudhary, CIT-D.R. Date of hearing: 12/07/2021 Date of Pronouncement: 20/07/2021 ORDER PER BENCH: These three appeals filed by the assessee are directed against…

Kissan Engineering Works Pvt. Ltd., Ghaziabad vs. DCIT, Circle- 1, Ghaziabad

ITA 6983/DEL/2017[2010-11]Status: DisposedITAT Delhi09 Jul 2021AY 2010-11

Bench: Shri R.K. Panda & Shri Kuldip Singh(Through Video Conference)

For Appellant: Shri Satyajeet Goel, CAFor Respondent: Shri Farhat Khan, Senior DR
Section 143Section 2Section 271(1)Section 271(1)(c)Section 274Section 50C

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘F’ : NEW DELHI) BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER and SHRI KULDIP SINGH, JUDICIAL MEMBER (THROUGH VIDEO CONFERENCE) ITA No.6983/Del./2017 (ASSESSMENT YEAR : 2010-11) M/s. Kissan Engineering Works Pvt.Ltd., vs. DCIT, C/o Pradeep & Co., Tax Advocates Circle 1, 7, Navyug Market, Ghaziabad. Ghaziabad (U.P.) (PAN : AAACK5966G) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Satyajeet Goel, CA REVENUE BY : Shri Farhat Khan, Senior DR Date of Hearing : 28.06.2021 Date of Order : 09.07.2021 O R D E R PER KULDIP SINGH, JUDICIAL MEMBER : Appellant, M/s. Kissan Engin…

Avee Medi Surgicals Pvt. Ltd., New Delhi vs. ACIT, Central Circle- 6, New Delhi

In the result, the appeal of assessee is allowed

ITA 5127/DEL/2017[2012-13]Status: DisposedITAT Delhi08 Jul 2021AY 2012-13

Bench: Shri Prashant Maharishi & Shri K. Narasimha Charyassessment Year: 2012-13

For Appellant: Sh. P.C. Yadvav, AdvFor Respondent: Sh. Satpal Gulati, CIT/DR
Section 132(4)Section 143(3)Section 153ASection 245CSection 271Section 271(1)(c)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’ NEW DLEHI BEFORE SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER AND SHRI K. NARASIMHA CHARY, JUDICIAL MEMBER Assessment Year: 2012-13 Avee Medi Surgicals Pvt. Ltd. vs. ACIT, Central Circle-6, C-30, Panchsheel Enclave, New Delhi. New Delhi PAN : AAGCA0815N (Appellant) (Respondent) Appellant by : Sh. P.C. Yadvav, Adv. Respondent by: Sh. Satpal Gulati, CIT/DR Date of hearing: 08/07/2021 Date of order : 08/07/2021 ORDER PER K. NARASIMHA CHARY, J.M. Aggrieved by the order dated 29/06/2017 passed by the learned Commissioner of Income Tax (Appeals)-24, New Delhi…

Mayar India Ltd., New Delhi vs. DCIT, Circle- 6(1), New Delhi

In the result, the appeal of assessee is allowed

ITA 6096/DEL/2017[2009-10]Status: DisposedITAT Delhi07 Jul 2021AY 2009-10

Bench: Shri Prashant Maharishi & Shri K. Narasimha Charyassessment Year: 2009-10

For Appellant: NoneFor Respondent: Sh. Ramesh Kumar, Sr. DR
Section 14ASection 271Section 271(1)(c)Section 274Section 37(1)Section 40A(3)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’ NEW DLEHI BEFORE SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER AND SHRI K. NARASIMHA CHARY, JUDICIAL MEMBER Assessment Year: 2009-10 Mayar India Limited, vs. DCIT, Circle 6(1), Plot No. 1, Basant Lok Community Centre, New Delhi. Vasant Vihar, New Delhi. PAN : AAACM8246P (Appellant) (Respondent) Appellant by : None Respondent by: Sh. Ramesh Kumar, Sr. DR Date of hearing: 07/07/2021 Date of order : 07/07/2021 ORDER PER K. NARASIMHA CHARY, J.M. Aggrieved by the order dated 31/07/2017 passed by the learned Commissioner of Income Tax (Appeals)-37, New Delhi ("L…

Orient Fashion Exports India Pvt. Ltd., New Delhi vs. ACIT, Circle-19(1), New Delhi

In the result, the appeal of assessee is allowed

ITA 5469/DEL/2017[2013-14]Status: DisposedITAT Delhi07 Jul 2021AY 2013-14

Bench: Shri Prashant Maharishi & Shri K. Narasimha Charyassessment Year: 2013-14

For Appellant: Sh. B.K. Gupta, CAFor Respondent: Sh. Ramesh Kumar, Sr. DR
Section 143(3)Section 271Section 271(1)(c)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’ NEW DLEHI BEFORE SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER AND SHRI K. NARASIMHA CHARY, JUDICIAL MEMBER Assessment Year: 2013-14 Orient Fashion Exports India P. Ltd. vs. ACIT, Circle 19(1), E-45/14, Okhla Indl. Area-II, New Delhi New Delhi. PAN : AAACO4581F (Appellant) (Respondent) Appellant by : Sh. B.K. Gupta, CA. Respondent by: Sh. Ramesh Kumar, Sr. DR Date of hearing: 07/07/2021 Date of order : 07/07/2021 ORDER PER K. NARASIMHA CHARY, J.M. Aggrieved by the order dated 24/07/2017 passed by the learned Commissioner of Income Tax (Appeals)-7, New Del…

Sehgal Packaging Pvt.Ltd., New Delhi vs. ITO Ward-23(1), New Delhi

In the result, the appeal of the assessee allowed

ITA 6705/DEL/2019[2015-16]Status: DisposedITAT Delhi29 Jun 2021AY 2015-16

Bench: Ms. Suchitra Kambledr. B. R. R. Kumar(Through Video Conferencing) Ita No. 6705/Del/2019 : Asstt. Year : 2015-16 Sehgal Packaging Pvt. Ltd., Vs Income Tax Officer, A-44, Naraina Indl. Area, Ward-23(1), New Delhi-110028 New Delhi-110002 (Appellant) (Respondent) Pan No. Aadcs3735J Assessee By : None Revenue By : Sh. R. K. Gupta, Sr. Dr Date Of Hearing: 17.06.2021 Date Of Pronouncement: 29.06.2021

For Appellant: NoneFor Respondent: Sh. R. K. Gupta, Sr. DR
Section 143(3)Section 271Section 271(1)(c)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘SMC-1’, NEW DELHI Before Ms. Suchitra Kamble, Judicial Member Dr. B. R. R. Kumar, Accountant Member (Through Video Conferencing) ITA No. 6705/Del/2019 : Asstt. Year : 2015-16 Sehgal Packaging Pvt. Ltd., Vs Income Tax Officer, A-44, Naraina Indl. Area, Ward-23(1), New Delhi-110028 New Delhi-110002 (APPELLANT) (RESPONDENT) PAN No. AADCS3735J Assessee by : None Revenue by : Sh. R. K. Gupta, Sr. DR Date of Hearing: 17.06.2021 Date of Pronouncement: 29.06.2021 ORDER Per Dr. B. R. R. Kumar, Accountant Member: The present appeal has been filed by the assessee agains…

M/S. Umc Exports Corporation, Mumbai vs. Income Tax Officer 36(3)(5), Mumbai

ITA 5403/MUM/2019[2014-15]Status: DisposedITAT Mumbai16 Jun 2021AY 2014-15

Bench: Shri Rajesh Kumar () & Shri Ravish Sood () M/S Umc Exports Corporation Ito 26(3)(5) 502, 5Th Floor, Embassy Vs. Room No. 504, Bld. No. C-11, Chambers, 3Rd Road, Pratyakshakar Bhavan, Khar (West), Bandra (East), Mumbai – 400 052 Mumbai 400051 Pan No. Aabfu9427G (Assessee) (Revenue)

For Appellant: Shri Vimal Punamiya, A.RFor Respondent: Shri Jitendra Kumar, D.R
Section 143(1)Section 143(2)Section 143(3)Section 271(1)(c)Section 274

…ITA No.5403/Mum/2019 A.Y.2014-15 1 M/s UMC Exports Corporation Vs. ITO 26(3)(5) IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “F” MUMBAI BEFORE SHRI RAJESH KUMAR (ACCOUNTANT MEMBER) AND SHRI RAVISH SOOD (JUDICIAL MEMBER) M/s UMC Exports Corporation ITO 26(3)(5) 502, 5th Floor, Embassy Vs. Room No. 504, Bld. No. C-11, Chambers, 3rd Road, Pratyakshakar Bhavan, Khar (West), Bandra (East), Mumbai – 400 052 Mumbai 400051 PAN No. AABFU9427G (Assessee) (Revenue) Assessee by : Shri Vimal Punamiya, A.R Revenue by : Shri Jitendra Kumar, D.R Date of Hearing : 15/06/2021 Date of pronouncement : 16/06/2021 ORDER PE…

Villo Noshir Anklesaria, Pune vs. Assistant Commissioner of Income-Tax, Circle - 4, Pune

In the result, appeal of the assessee is allowed

ITA 2281/PUN/2017[2007-08]Status: DisposedITAT Pune14 Jun 2021AY 2007-08

Bench: Shri Inturi Rama Rao & Shri Partha Sarathi Chaudhuryआयकर अपील सं. / Ita No. 2281/Pun/2017 धनधाारण वषा / Assessment Year : 2007-08 Mrs. Villo Noshir Anklesaria Plot No.10/3, Sr. No.29, Dhunjibhoy & Sanas Compound, Nibm Road, Kondhwa, Pune-411 048. Pan : Aazpa3341F .......अपीलाथी / Appellant बनाम / V/S.

For Appellant: NoneFor Respondent: Shri Vitthal Bhosale
Section 143(3)Section 253Section 271(1)Section 271(1)(c)Section 274Section 54F

…आयकर अपीलीय अधधकरण “बी” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, PUNE (Through Virtual Court) BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER आयकर अपील सं. / ITA No. 2281/PUN/2017 धनधाारण वषा / Assessment Year : 2007-08 Mrs. Villo Noshir Anklesaria Plot No.10/3, Sr. No.29, Dhunjibhoy & Sanas Compound, NIBM Road, Kondhwa, Pune-411 048. PAN : AAZPA3341F .......अपीलाथी / Appellant बनाम / V/s. The Assistant Commissioner of Income Tax, Circle-4, Pune. ……प्रत्यथी / Respondent Assessee by : None Revenue by : Shri Vitthal Bhosale सुनवाई की…

Vidhu Puri, Pune vs. Deputy Commissioner of Income-Tax, Circle - 7, Pune

In the result, appeal of the assessee is allowed

ITA 702/PUN/2018[2011-12]Status: DisposedITAT Pune01 Jun 2021AY 2011-12

Bench: Shri Inturi Rama Rao & Shri Partha Sarathi Chaudhuryआयकर अपील सं. / Ita No. 702/Pun/2018 धनधाारण वषा / Assessment Year : 2011-12 Vidhu Puri H 604, Maestros, Salunke Vihar Road, Wanwadi, Pune-411 040 Pan : Afupp4746F .......अपीलाथी / Appellant

For Appellant: Shri Vidhu PuriFor Respondent: Shri Vitthal Bhosale
Section 143(2)Section 271(1)Section 271(1)(c)

…आयकर अपीलीय अधधकरण “बी” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, PUNE (Through Virtual Court) BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER आयकर अपील सं. / ITA No. 702/PUN/2018 धनधाारण वषा / Assessment Year : 2011-12 Vidhu Puri H 604, Maestros, Salunke Vihar Road, Wanwadi, Pune-411 040 PAN : AFUPP4746F .......अपीलाथी / Appellant बनाम / V/s. The Deputy Commissioner of Income Tax, Circle-7, Pune. ……प्रत्यथी / Respondent Assessee by : Shri Vidhu Puri Revenue by : Shri Vitthal Bhosale सुनवाई की तारीख / Date of Hearing : 01.06.2021 घो…

Sh. Bhushan Lal Sawhney, New Delhi vs. DCIT, New Delhi

In the result, all the appeals of the Assessee are allowed

ITA 439/DEL/2017[2011-12]Status: DisposedITAT Delhi01 Jun 2021AY 2011-12

Bench: Shri Bhavnesh Saini & Shri B.R.R Kumar

For Appellant: Shri Somil Aggarwal, AdvocateFor Respondent: Shri Satpal Gulati, CIT-DR
Section 132Section 132(4)Section 153ASection 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “A” : DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI B.R.R KUMAR, ACCOUNTANT MEMBER ITA.Nos.427, 428, 429, 430, 431 & 432/Del./2017 Assessment Years 2006-07, 2007-08, 2008-09, 2009-10, 2010-11 & 2011-12 & ITA.Nos.434, 435, 436, 437, 438 & 439/Del./2017 Assessment Years 2006-07, 2007-08, 2008-09, 2009-10, 2010-11 & 2011-12 Late Shri Bhushan Lal Sawhney, through his L.R / The DCIT, Wife Smt. Sneh Lata Central Circle-7, [vs. Sawhney, 6, Link Road, Jangpura Extension, New Delhi. New Delhi – 110 024. PAN EJKPS1519F [AABFS5250R] (Appellant) (Respondent) S…

Sh. Bhushan Lal Sawhney, New Delhi vs. DCIT, New Delhi

In the result, all the appeals of the Assessee are allowed

ITA 438/DEL/2017[2010-11]Status: DisposedITAT Delhi01 Jun 2021AY 2010-11

Bench: Shri Bhavnesh Saini & Shri B.R.R Kumar

For Appellant: Shri Somil Aggarwal, AdvocateFor Respondent: Shri Satpal Gulati, CIT-DR
Section 132Section 132(4)Section 153ASection 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “A” : DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI B.R.R KUMAR, ACCOUNTANT MEMBER ITA.Nos.427, 428, 429, 430, 431 & 432/Del./2017 Assessment Years 2006-07, 2007-08, 2008-09, 2009-10, 2010-11 & 2011-12 & ITA.Nos.434, 435, 436, 437, 438 & 439/Del./2017 Assessment Years 2006-07, 2007-08, 2008-09, 2009-10, 2010-11 & 2011-12 Late Shri Bhushan Lal Sawhney, through his L.R / The DCIT, Wife Smt. Sneh Lata Central Circle-7, [vs. Sawhney, 6, Link Road, Jangpura Extension, New Delhi. New Delhi – 110 024. PAN EJKPS1519F [AABFS5250R] (Appellant) (Respondent) S…

Sh. Bhushan Lal Sawhney, New Delhi vs. DCIT, New Delhi

In the result, all the appeals of the Assessee are allowed

ITA 437/DEL/2017[2009-10]Status: DisposedITAT Delhi01 Jun 2021AY 2009-10

Bench: Shri Bhavnesh Saini & Shri B.R.R Kumar

For Appellant: Shri Somil Aggarwal, AdvocateFor Respondent: Shri Satpal Gulati, CIT-DR
Section 132Section 132(4)Section 153ASection 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “A” : DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI B.R.R KUMAR, ACCOUNTANT MEMBER ITA.Nos.427, 428, 429, 430, 431 & 432/Del./2017 Assessment Years 2006-07, 2007-08, 2008-09, 2009-10, 2010-11 & 2011-12 & ITA.Nos.434, 435, 436, 437, 438 & 439/Del./2017 Assessment Years 2006-07, 2007-08, 2008-09, 2009-10, 2010-11 & 2011-12 Late Shri Bhushan Lal Sawhney, through his L.R / The DCIT, Wife Smt. Sneh Lata Central Circle-7, [vs. Sawhney, 6, Link Road, Jangpura Extension, New Delhi. New Delhi – 110 024. PAN EJKPS1519F [AABFS5250R] (Appellant) (Respondent) S…

Sh. Bhushan Lal Sawhney, New Delhi vs. DCIT, New Delhi

In the result, all the appeals of the Assessee are allowed

ITA 436/DEL/2017[2008-09]Status: DisposedITAT Delhi01 Jun 2021AY 2008-09

Bench: Shri Bhavnesh Saini & Shri B.R.R Kumar

For Appellant: Shri Somil Aggarwal, AdvocateFor Respondent: Shri Satpal Gulati, CIT-DR
Section 132Section 132(4)Section 153ASection 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “A” : DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI B.R.R KUMAR, ACCOUNTANT MEMBER ITA.Nos.427, 428, 429, 430, 431 & 432/Del./2017 Assessment Years 2006-07, 2007-08, 2008-09, 2009-10, 2010-11 & 2011-12 & ITA.Nos.434, 435, 436, 437, 438 & 439/Del./2017 Assessment Years 2006-07, 2007-08, 2008-09, 2009-10, 2010-11 & 2011-12 Late Shri Bhushan Lal Sawhney, through his L.R / The DCIT, Wife Smt. Sneh Lata Central Circle-7, [vs. Sawhney, 6, Link Road, Jangpura Extension, New Delhi. New Delhi – 110 024. PAN EJKPS1519F [AABFS5250R] (Appellant) (Respondent) S…

Sh. Bhushan Lal Sawhney, New Delhi vs. DCIT, New Delhi

In the result, all the appeals of the Assessee are allowed

ITA 435/DEL/2017[2007-08]Status: DisposedITAT Delhi01 Jun 2021AY 2007-08

Bench: Shri Bhavnesh Saini & Shri B.R.R Kumar

For Appellant: Shri Somil Aggarwal, AdvocateFor Respondent: Shri Satpal Gulati, CIT-DR
Section 132Section 132(4)Section 153ASection 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “A” : DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI B.R.R KUMAR, ACCOUNTANT MEMBER ITA.Nos.427, 428, 429, 430, 431 & 432/Del./2017 Assessment Years 2006-07, 2007-08, 2008-09, 2009-10, 2010-11 & 2011-12 & ITA.Nos.434, 435, 436, 437, 438 & 439/Del./2017 Assessment Years 2006-07, 2007-08, 2008-09, 2009-10, 2010-11 & 2011-12 Late Shri Bhushan Lal Sawhney, through his L.R / The DCIT, Wife Smt. Sneh Lata Central Circle-7, [vs. Sawhney, 6, Link Road, Jangpura Extension, New Delhi. New Delhi – 110 024. PAN EJKPS1519F [AABFS5250R] (Appellant) (Respondent) S…

Sh. Bhushan Lal Sawhney, New Delhi vs. DCIT, New Delhi

In the result, all the appeals of the Assessee are allowed

ITA 434/DEL/2017[2006-07]Status: DisposedITAT Delhi01 Jun 2021AY 2006-07

Bench: Shri Bhavnesh Saini & Shri B.R.R Kumar

For Appellant: Shri Somil Aggarwal, AdvocateFor Respondent: Shri Satpal Gulati, CIT-DR
Section 132Section 132(4)Section 153ASection 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “A” : DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI B.R.R KUMAR, ACCOUNTANT MEMBER ITA.Nos.427, 428, 429, 430, 431 & 432/Del./2017 Assessment Years 2006-07, 2007-08, 2008-09, 2009-10, 2010-11 & 2011-12 & ITA.Nos.434, 435, 436, 437, 438 & 439/Del./2017 Assessment Years 2006-07, 2007-08, 2008-09, 2009-10, 2010-11 & 2011-12 Late Shri Bhushan Lal Sawhney, through his L.R / The DCIT, Wife Smt. Sneh Lata Central Circle-7, [vs. Sawhney, 6, Link Road, Jangpura Extension, New Delhi. New Delhi – 110 024. PAN EJKPS1519F [AABFS5250R] (Appellant) (Respondent) S…

Sh. Bhushan Lal Sawhney, New Delhi vs. DCIT, New Delhi

In the result, all the appeals of the Assessee are allowed

ITA 432/DEL/2017[2011-12]Status: DisposedITAT Delhi01 Jun 2021AY 2011-12

Bench: Shri Bhavnesh Saini & Shri B.R.R Kumar

For Appellant: Shri Somil Aggarwal, AdvocateFor Respondent: Shri Satpal Gulati, CIT-DR
Section 132Section 132(4)Section 153ASection 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “A” : DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI B.R.R KUMAR, ACCOUNTANT MEMBER ITA.Nos.427, 428, 429, 430, 431 & 432/Del./2017 Assessment Years 2006-07, 2007-08, 2008-09, 2009-10, 2010-11 & 2011-12 & ITA.Nos.434, 435, 436, 437, 438 & 439/Del./2017 Assessment Years 2006-07, 2007-08, 2008-09, 2009-10, 2010-11 & 2011-12 Late Shri Bhushan Lal Sawhney, through his L.R / The DCIT, Wife Smt. Sneh Lata Central Circle-7, [vs. Sawhney, 6, Link Road, Jangpura Extension, New Delhi. New Delhi – 110 024. PAN EJKPS1519F [AABFS5250R] (Appellant) (Respondent) S…