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

Classic Developers, Mumbai vs. ACIT, 19(1), Mumbai

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

ITA 1585/MUM/2019[2013-14]Status: DisposedITAT Mumbai09 Oct 2020AY 2013-14

Bench: Shri Shamim Yahya & Shri Ravish Soodm/S Classic Developers Acit-19(1) 2Nd Floor, Matru Mandir, C/O. D.C. Bothra & Co. Llp (Ca) (Formerly Known As D.C. Bothra & Tardeo Mumbai - 400007 Co.) 297, Tardeo Road, Vs. Wille Mansion, 1St Floor, Opp. Bank Of India, Nana Chowk, Mumbai – 400007

For Appellant: NoneFor Respondent: Shri Uodal Raj Singh, D.R
Section 133ASection 143(1)Section 143(2)Section 143(3)(ii)Section 271Section 271(1)(c)

…ITA No.1585/Mum/2019 A.Y. 2013-14 1 M/s Classic Developers Vs. ACIT-19(1) IN THE INCOME TAX APPELLATE TRIBUNAL “C” Bench, Mumbai Before Shri Shamim Yahya, Accountant Member and Shri Ravish Sood, Judicial Member M/s Classic Developers ACIT-19(1) 2nd Floor, Matru Mandir, C/o. D.C. Bothra & Co. LLP (CA) (formerly known as D.C. Bothra & Tardeo Mumbai - 400007 Co.) 297, Tardeo Road, Vs. Wille Mansion, 1st Floor, Opp. Bank of India, Nana Chowk, Mumbai – 400007 PAN – AAFFC4972J (Appellant) (Respondent) Appellant by: None Respondent by: Shri Uodal Raj Singh, D.R Date of Hearing: 07.10.2020 Date of Pronouncement: 09.…

Kailash Chander Malhotra HUF, New Delhi vs. ACIT Circle-45(1), New Delhi

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

ITA 5960/DEL/2019[2014-15]Status: DisposedITAT Delhi29 Sept 2020AY 2014-15

Bench: Shri R.K. Panda & Shri Sudhanshu Srivastavaassessment Year: 2014-15 Kailash Chander Malhotra, Huf, Vs Acit, L-7A (Lgf), South Extension Part-2, Circle-45(1), New Delhi. New Delhi. Pan: Aaahk4297H (Appellant) (Respondent) Assessee By : Shri Raj Kumar Gupta, Ca Revenue By : Shri R.K. Gupta, Sr. Dr Date Of Hearing : 21.09.2020 Date Of Pronouncement : 29.09.2020 Order Per R.K. Panda, Am: This Appeal Filed By The Assessee Is Directed Against The Order Dated 29Th April 2019 Of The Cit(A)-15, New Delhi, Relating To Assessment Year 2014-15. The Grounds Raised By The Assessee Are As Under:-

For Appellant: Shri Raj Kumar Gupta, CAFor Respondent: Shri R.K. Gupta, Sr. DR
Section 271Section 271(1)(c)Section 274Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : D : NEW DELHI BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER AND SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER Assessment Year: 2014-15 Kailash Chander Malhotra, HUF, Vs ACIT, L-7A (LGF), South Extension Part-2, Circle-45(1), New Delhi. New Delhi. PAN: AAAHK4297H (Appellant) (Respondent) Assessee by : Shri Raj Kumar Gupta, CA Revenue by : Shri R.K. Gupta, Sr. DR Date of Hearing : 21.09.2020 Date of Pronouncement : 29.09.2020 ORDER PER R.K. PANDA, AM: This appeal filed by the assessee is directed against the order dated 29th April 2019 of the CIT(A)-15, New Delhi, rela…

Sanjeev Garg, Panipat vs. ITO Ward -4, Panipat

In the result, the appeal of the assessee is allowed

ITA 5659/DEL/2019[2014-15]Status: DisposedITAT Delhi28 Sept 2020AY 2014-15

Bench: Shri Amit Shukla & Shri Prashant Maharishi(Though Video Conferencing) Shri Sanjeev Garg, Vs. Income Tax Officer, 580, Sector : 12, Huda, Ward : 4, Panipat–132 103 [Haryana] Panipat. Pan: Acmpg6282C (Appellant) (Respondent)

For Appellant: Ms. Rano Jain, AdvFor Respondent: Ms. Rakhi Vimal, Sr. DR
Section 131Section 143(3)Section 147Section 148Section 271(1)(c)Section 274

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”: NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER (Though Video Conferencing) Shri Sanjeev Garg, Vs. Income Tax Officer, 580, Sector : 12, HUDA, Ward : 4, Panipat–132 103 [Haryana] Panipat. PAN: ACMPG6282C (Appellant) (Respondent) Assessee by : Ms. Rano Jain, Adv., Ms. Mansi Jain, AR; & Mr. Priyanshi Singha, AR. Revenue by: Ms. Rakhi Vimal, Sr. DR Date of Hearing 16/09/2020 Date of pronouncement 28/09/2020 O R D E R PER PRASHANT MAHARISHI, A. M. 1. This appeal is filed by Mr. Sanjeev Garg, assessee-appellant against…

Balaji Telefilms Ltd, Mumbai vs. DCIT 4(3)(Cr)4, Mumbai

The appeal stands allowed in terms of our above order

ITA 7650/MUM/2016[2014-15]Status: DisposedITAT Mumbai18 Sept 2020AY 2014-15

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

For Appellant: Shri Snehal R. Shah- Ld. ARFor Respondent: Ms. Bharti Singh & Ms.Kavita
Section 271(1)(c)Section 274

…1 ITA Nos. 5580,7645-7650/Mum/2016 M/s Balaji Telefilms Limited Assessment Years: 2007-08 to 2012-13, 2014-15 आयकर अपीलीय अिधकरण “बी” "ायपीठ मुंबई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI माननीय "ी महावीर िसंह, उपा"" एवं माननीय "ी मनोज कुमार अ"वाल ,लेखा सद" के सम"। BEFORE HON’BLE SHRI MAHAVIR SINGH, VP AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM 1.आयकरअपील सं./ I.T.A. No.5580/Mum/2016 (िनधा"रण वष" / Assessment Year:2007-08) & 2.आयकरअपील सं./ I.T.A. No.7645/Mum/2016 (िनधा"रण वष" / Assessment Year:2008-09) & 3.आयकरअपील सं./ I.T.A. No.7646/Mum/2016 (िनधा"रण वष" / Assessment Year:2009-10) & 4.आयकर…

Balaji Telefilms Ltd, Mumbai vs. DCIT 4(3) Cen RG 4, Mumbai

The appeal stands allowed in terms of our above order

ITA 5580/MUM/2016[2007-08]Status: DisposedITAT Mumbai18 Sept 2020AY 2007-08

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

For Appellant: Shri Snehal R. Shah- Ld. ARFor Respondent: Ms. Bharti Singh & Ms.Kavita
Section 271(1)(c)Section 274

…1 ITA Nos. 5580,7645-7650/Mum/2016 M/s Balaji Telefilms Limited Assessment Years: 2007-08 to 2012-13, 2014-15 आयकर अपीलीय अिधकरण “बी” "ायपीठ मुंबई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI माननीय "ी महावीर िसंह, उपा"" एवं माननीय "ी मनोज कुमार अ"वाल ,लेखा सद" के सम"। BEFORE HON’BLE SHRI MAHAVIR SINGH, VP AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM 1.आयकरअपील सं./ I.T.A. No.5580/Mum/2016 (िनधा"रण वष" / Assessment Year:2007-08) & 2.आयकरअपील सं./ I.T.A. No.7645/Mum/2016 (िनधा"रण वष" / Assessment Year:2008-09) & 3.आयकरअपील सं./ I.T.A. No.7646/Mum/2016 (िनधा"रण वष" / Assessment Year:2009-10) & 4.आयकर…

Balaji Telefilms Ltd, Mumbai vs. DCIT 4(3)(Cr)4, Mumbai

The appeal stands allowed in terms of our above order

ITA 7645/MUM/2016[2008-09]Status: DisposedITAT Mumbai18 Sept 2020AY 2008-09

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

For Appellant: Shri Snehal R. Shah- Ld. ARFor Respondent: Ms. Bharti Singh & Ms.Kavita
Section 271(1)(c)Section 274

…1 ITA Nos. 5580,7645-7650/Mum/2016 M/s Balaji Telefilms Limited Assessment Years: 2007-08 to 2012-13, 2014-15 आयकर अपीलीय अिधकरण “बी” "ायपीठ मुंबई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI माननीय "ी महावीर िसंह, उपा"" एवं माननीय "ी मनोज कुमार अ"वाल ,लेखा सद" के सम"। BEFORE HON’BLE SHRI MAHAVIR SINGH, VP AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM 1.आयकरअपील सं./ I.T.A. No.5580/Mum/2016 (िनधा"रण वष" / Assessment Year:2007-08) & 2.आयकरअपील सं./ I.T.A. No.7645/Mum/2016 (िनधा"रण वष" / Assessment Year:2008-09) & 3.आयकरअपील सं./ I.T.A. No.7646/Mum/2016 (िनधा"रण वष" / Assessment Year:2009-10) & 4.आयकर…

M/S Best Prins Ecotech P. Ltd., Gurgaon vs. DCIT, Gurgaon

In the result, appeal of the Assessee allowed

ITA 6651/DEL/2015[2011-12]Status: DisposedITAT Delhi18 Sept 2020AY 2011-12

Bench: Shri Bhavnesh Saini & Shri O.P. Kant

For Appellant: Shri Sataji Goel, C.AFor Respondent: Ms. Shalini Verma, Sr. D.R
Section 143(3)Section 271(1)(c)Section 35DSection 35D(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “G”: DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI O.P. KANT, ACCOUNTANT MEMBER ITA.No.6651/Del./2015 Assessment Year 2011-2012 M/s. Best PrinsEcotech P. The DCIT, Circle 1 (1), Ltd., 38 KM Stone, Delhi- vs., 5th Floor, HSIIDC Jaipur Highway Road, Building, Udyog Vihar, Gurgaon – 122 002. Phase-V, Gurgaon. PAN AADCB6461G (Appellant) (Respondent) For Assessee : Shri Sataji Goel, C.A. For Revenue : Ms. Shalini Verma, Sr. D.R. Date of Hearing : 21.09.2020 Date of Pronouncement : 21.09.2020 ORDER This appeal by Assessee has been directed against the Ord…

ACIT, New Delhi vs. M/S Dlf Ltd., New Delhi

Accordingly solitary ground of appeal and appeal of the learned assessing officer is dismissed

ITA 4205/DEL/2013[2006-07]Status: DisposedITAT Delhi10 Sept 2020AY 2006-07

Bench: Shri Prashant Maharishi & Shri K. Narsimha Charythe Asst Commissioner Of Dlf Ltd Vs. Income Tax (Formerly Known As Dlf Circle – 10 (1) Universal Ltd) New Delhi Dlf Centre, Sansad Marg New Delhi Pan Aaacd3494N (Appellant) (Respondent)

For Appellant: Shri R S Singhvi, CAFor Respondent: Ms Nidhi Srivastava CIT DR
Section 142Section 143Section 271

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “ B ”: NEW DELHI BEFORE SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER AND SHRI K. NARSIMHA CHARY, JUDICIAL MEMBER The Asst Commissioner of DLF Ltd Vs. Income Tax (formerly known as DLF Circle – 10 (1) universal Ltd) New Delhi DLF Centre, sansad Marg New Delhi Pan AAACD3494N (Appellant) (Respondent) Assessee by : Shri R S Singhvi, CA Shri Satyajeet Goel, CA Revenue by: Ms Nidhi Srivastava CIT DR Date of Hearing 14/08/2020 Date of pronouncement 10/09/2020 O R D E R PER PRASHANT MAHARISHI, A. M. 01. This appeal is filed by The Assistant Commissioner of Income Tax, Circle – 1…

Shri Pankaj Kalani, Indore vs. The JCIT, OSD (Central)-1, Indore

ITA 701/IND/2019[2012-13]Status: DisposedITAT Indore27 Aug 2020AY 2012-13

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year:2012-13

Section 132Section 132(4)Section 139(1)Section 271ASection 274

…आयकर अपील"य अ"धकरण, इ"दौर "यायपीठ, इ"दौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER AND SHRI MANISH BORAD, ACCOUNTANT MEMBER Assessment Year:2012-13 Shri Dipak Kumar Kalani JCIT (OSD)- 41-42, Sampat Avenue, Central-1 बनाम/ Near Mayank Blue Water Indore Vs. Park, Bicholi Mardana Indore (Appellant) (Revenue ) P.A. No.ADUPK6102A Assessment Year:2012-13 Shri Pankaj Kalani JCIT (OSD)- 41-42, Sampat Avenue, Central-1 बनाम/ Near Mayank Blue Water Indore Vs. Park, Bicholi Mardana Indore (Appellant) (Revenue ) P.A. No.ADUPK6103A Appellant by Shri S.N. Agrawal, CA R…

Shri Dipak Kalani, Indore vs. The JCIT, OSD, (Central)-1, Indore

ITA 700/IND/2019[2012-13]Status: DisposedITAT Indore27 Aug 2020AY 2012-13

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year:2012-13

Section 132Section 132(4)Section 139(1)Section 271ASection 274

…आयकर अपील"य अ"धकरण, इ"दौर "यायपीठ, इ"दौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER AND SHRI MANISH BORAD, ACCOUNTANT MEMBER Assessment Year:2012-13 Shri Dipak Kumar Kalani JCIT (OSD)- 41-42, Sampat Avenue, Central-1 बनाम/ Near Mayank Blue Water Indore Vs. Park, Bicholi Mardana Indore (Appellant) (Revenue ) P.A. No.ADUPK6102A Assessment Year:2012-13 Shri Pankaj Kalani JCIT (OSD)- 41-42, Sampat Avenue, Central-1 बनाम/ Near Mayank Blue Water Indore Vs. Park, Bicholi Mardana Indore (Appellant) (Revenue ) P.A. No.ADUPK6103A Appellant by Shri S.N. Agrawal, CA R…

Shri Amit Tiwari, Indore vs. The DCIT (Central)-2, Indore

ITA 699/IND/2019[2015-16]Status: DisposedITAT Indore18 Aug 2020AY 2015-16

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year:2015-16

Section 132Section 132(4)Section 271A

…आयकर अपील"य अ"धकरण, इ"दौर "यायपीठ, इ"दौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER AND SHRI MANISH BORAD, ACCOUNTANT MEMBER Assessment Year:2015-16 Shri Amit Tiwari DCIT (Central)-2 3176-E, Sudama Nagar Indore बनाम/ Indore Vs. (Appellant) (Revenue ) P.A. No.ACVPT3933C Appellant by Shri S.N. Agrawal, CA Revenue by Shri V.J. Boricha, Sr. DR Date of Hearing: 12.08.2020 Date of Pronouncement: 19.08.2020 आदेश / O R D E R PER KUL BHARAT, J.M: This appeal by the assessee is directed against the order of ld. Commissioner of Income Tax (Appeals)(in short ‘Ld. CIT…

Shri Ajay Kumar Jain, Ajmer vs. Assistant Commissioner of Income Tax (TDS), Ghaziabad

In the result, the M.A. of the Department is dismissed

ITA 54/JPR/2019[2013-14 (26 Q, 4TH QTR.)]Status: DisposedITAT Jaipur07 Aug 2020
For Appellant: Shri Sandeep Jhanwar (Adv.)For Respondent: Smt. Rooni Pal (DCIT) fu/kZkfjrh dh vksj ls@
Section 254(2)Section 271Section 271(1)(c)Section 274

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Jh fot; iky jko] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE: SHRI VIJAY PAL RAO, JM & SHRI VIKRAM SINGH YADAV, AM MA No. 54/JP/2019 (Arising out of ITA No. 859/JP/2016) fu/kZkj.k o"kZ@Assessment Year : 2011-12 cuke The ITO, Shri Kailash Chand Bangur, Vs. Ward-1, M/s Arun Marble Traders, Kishangarh. 51, Bhati Colony, Jaipur Road, Madanganj, Kishangarh. . LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: ACYPB 0569 M vihykFkhZ@Appellant izR;FkhZ@Respondent jktLo dh vksj ls@ Revenue by : Smt. Rooni…

ACIT, Central Circle- 30, New Delhi vs. Sanjiv Gupta, New Delhi

Accordingly allowed and the appeal filed by the revenue is dismissed

ITA 4280/DEL/2018[2012-13]Status: DisposedITAT Delhi07 Aug 2020AY 2012-13

Bench: Sh. R. K. Panda & Ms. Suchitra Kambleassessment Year: 2012-13

Section 132Section 143Section 143(3)Section 271

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’, NEW DELHI (THROUGH VIRTUAL COURT HEARING) BEFORE SH. R. K. PANDA, ACCOUNTANT MEMBER AND MS. SUCHITRA KAMBLE, JUDICIAL MEMBER Assessment Year: 2012-13 ACIT Central Circle-30, Vs. Sanjiv Gupta New Delhi 56A/1, New Friend’s Colony (E), New Delhi PAN No.ABVPG5653P (APPELLANT) (RESPONDENT) Assessment Year: 2012-13 Sanjiv Gupta Vs. ACIT Central Circle-30, 56A/1, New Friend’s Colony New Delhi (E), New Delhi PAN No.ABVPG5653P (APPELLANT) (RESPONDENT) Appellant by Sh. Saras Kumar, Sr. DR Respondent by Sh. Sanjiv Sapra, CA Date of hearing: 14/07/2020 Date of Prono…

Sanjiv Gupta, New Delhi vs. ACIT, Central Circle- 30, New Delhi

Accordingly allowed and the appeal filed by the revenue is dismissed

ITA 2674/DEL/2018[2012-13]Status: DisposedITAT Delhi07 Aug 2020AY 2012-13

Bench: Sh. R. K. Panda & Ms. Suchitra Kambleassessment Year: 2012-13

Section 132Section 143Section 143(3)Section 271

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’, NEW DELHI (THROUGH VIRTUAL COURT HEARING) BEFORE SH. R. K. PANDA, ACCOUNTANT MEMBER AND MS. SUCHITRA KAMBLE, JUDICIAL MEMBER Assessment Year: 2012-13 ACIT Central Circle-30, Vs. Sanjiv Gupta New Delhi 56A/1, New Friend’s Colony (E), New Delhi PAN No.ABVPG5653P (APPELLANT) (RESPONDENT) Assessment Year: 2012-13 Sanjiv Gupta Vs. ACIT Central Circle-30, 56A/1, New Friend’s Colony New Delhi (E), New Delhi PAN No.ABVPG5653P (APPELLANT) (RESPONDENT) Appellant by Sh. Saras Kumar, Sr. DR Respondent by Sh. Sanjiv Sapra, CA Date of hearing: 14/07/2020 Date of Prono…

Shri Nikhil Madan, Jaipur vs. Assistant Commissioner of Income Tax, Jaipur

In the result, appeal of the assessee is allowed

ITA 117/JPR/2018[2015-16]Status: DisposedITAT Jaipur27 Jul 2020AY 2015-16
For Appellant: Shri S.R. Sharma (CA) &For Respondent: Smt. Runi Pal (JCIT)
Section 132Section 143(3)Section 153B(1)(b)Section 271Section 271(1)(c)Section 271ASection 274

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCH VC ’B’, JAIPUR Jh jes'k lh- 'kekZ] ys[kk lnL; ,oa h Jh fot; iky jkWo] U;kf;d lnL; ds le{k BEFORE: SHRI RAMESH C. SHARMA, AM & SHRI VIJAY PAL RAO, JM vk;dj vihy la-@ITA No. 117/JP/2018 fu/kZkj.k o"kZ@Assessment Year : 2015-16. cuke Shri Nikhil Madan Assistant Commissioner of Vs. 8, Nikhil Apartment, Income-tax, 670, Adarsh Nagar, Central Circle-1, Jaipur. Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN No. AIGPM 5610 C vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri S.R. Sharma (CA) & Shri R.K.…

Subhash Sharma, Jaipur vs. DCIT, Circle-6, Jaipur

In the result, appeal of the assessee is allowed

ITA 205/JPR/2020[2014-15]Status: DisposedITAT Jaipur21 Jul 2020AY 2014-15

Bench: Us.

For Appellant: Shri S.R. Sharma (CA) &For Respondent: Smt. Runi Pal (DCIT)
Section 139(1)Section 143(3)Section 147Section 148Section 271(1)(c)Section 274

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCH ’B’, JAIPUR Jh jes'k lh- 'kekZ] ys[kk lnL; ,oa h Jh fot; iky jkWo] U;kf;d lnL; ds le{k BEFORE: SHRI RAMESH C. SHARMA, AM & SHRI VIJAY PAL RAO, JM vk;dj vihy la-@ITA No. 205/JP/2020 fu/kZkj.k o"kZ@Assessment Year : 2014-15. cuke Shri Subhash Sharma The Dy. Commissioner of Vs. 718, Meera Marg,, Income Tax, Circle-6, Jhotwara Road, Jaipur. Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN No. AGXPS 0784 N vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri S.R. Sharma (CA) & Shri R.K. Bhatra (CA) jktL…

Deputy Commissioner of Income Tax, Circle- 3(1)(2), Bangalore vs. M/S. G Corp Private Limited, Bangalore

In the result appeal filed by revenue stands dismissed and cross objection filed by assessee stands dismissed as infructuous

ITA 2288/BANG/2019[2014-15]Status: DisposedITAT Bangalore03 Jul 2020AY 2014-15

Bench: Shri. B. R. Baskaran & Smt. Beena Pillaiassessment Year : 2014 – 15

For Appellant: Shri Manjeet Singh, Addl. CITFor Respondent: Shri Yogesh Kumar, C.A
Section 143Section 143(3)Section 14ASection 271Section 271(1)(c)Section 274

…lty levied, assessee preferred appeal before the Ld. CIT (A). Ld.CIT(A) relying upon decision of (Hon’ble Karnataka High Court) in case of (Manjunatha Cotton and Ginning Factory) reported in (359 ITR 555) and (CIT Vs. SSA’S Emerald Meadows) reported in (2016) 73 Taxmann.com 241), deleted penalty. Ld. CIT (A) noted that, notice is defective, as it did not indicate, whether penalty is initiated on account of concealment of income or furnishing of inner rate particulars. Ld. CIT(A) also noted that, the same is not discernible from assessment order passed under section 143 (3) of the Act. 6. Aggrieved by order of Ld.…

DCIT, New Delhi vs. M/S Metro Tyres Pvt. Ltd., Delhi

The appeal of the Revenue is dismissed

ITA 2874/DEL/2016[2009-10]Status: DisposedITAT Delhi24 Jun 2020AY 2009-10

Bench: Ms Suchitra Kamble & Shri B. R. R. Kumardcit Vs Metro Tyres Pvt. Ltd. Central Circle-5, Room No. 361, 101, Jyoti Bhawan, Dr. 3Rd Floor, Kumharji Nagar, Ara Centre, Jhandewalan Extn, Commercial Complex New Delhi Delhi Aaacm3394A (Appellant) (Respondent)

Section 143(1)Section 143(2)Section 143(3)Section 14ASection 271Section 271(1)(c)Section 274

…1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘C’ NEW DELHI BEFORE MS SUCHITRA KAMBLE, JUDICIAL MEMBER, AND SHRI B. R. R. KUMAR, ACCOUNTANT MEMBER DCIT Vs Metro Tyres Pvt. Ltd. Central Circle-5, Room No. 361, 101, Jyoti Bhawan, Dr. 3rd Floor, Kumharji Nagar, ARA Centre, Jhandewalan Extn, Commercial Complex New Delhi Delhi AAACM3394A (APPELLANT) (RESPONDENT) Appellant by Sh. Salil Kapoor, Adv Respondent by Sh. Jagdish Singh, Sr. DR Date of Hearing 15.06.2020 Date of Pronouncement 24.06.2020 ORDER PER SUCHITRA KAMBLE, JM This appeal is filed by the Revenue against the order dated 28/03/2016 passed by…

DCIT, New Delhi vs. M/S Metro Tyres Pvt. Ltd., Delhi

The appeal of the Revenue is dismissed

ITA 2873/DEL/2016[2008-09]Status: DisposedITAT Delhi17 Jun 2020AY 2008-09

Bench: Ms Suchitra Kamble & Shri B. R. R. Kumardcit Vs Metro Tyres Pvt. Ltd. Central Circle-5, Room No. 361, 101, Jyoti Bhawan, Dr. 3Rd Floor, Kumharji Nagar, Ara Centre, Jhandewalan Extn, Commercial Complex New Delhi Delhi Aaacm3394A (Appellant) (Respondent)

Section 143(1)Section 143(2)Section 143(3)Section 14ASection 271Section 271(1)(c)Section 274

…1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘C’ NEW DELHI BEFORE MS SUCHITRA KAMBLE, JUDICIAL MEMBER, AND SHRI B. R. R. KUMAR, ACCOUNTANT MEMBER DCIT Vs Metro Tyres Pvt. Ltd. Central Circle-5, Room No. 361, 101, Jyoti Bhawan, Dr. 3rd Floor, Kumharji Nagar, ARA Centre, Jhandewalan Extn, Commercial Complex New Delhi Delhi AAACM3394A (APPELLANT) (RESPONDENT) Appellant by Sh. Salil Kapoor, Adv Respondent by Sh. Jagdish Singh, Sr. DR Date of Hearing 15.06.2020 Date of Pronouncement 17.06.2020 ORDER PER SUCHITRA KAMBLE, JM This appeal is filed by the Revenue against the order dated 28/03/2016 passed by…

Raj Kumar Through L/R Sh. Kapil Dev, Delhi vs. ITO, Ward-62(2), New Delhi

In the result, appeal of the Assessee allowed

ITA 4233/DEL/2019[1996-97]Status: DisposedITAT Delhi16 Jun 2020AY 1996-97

Bench: Shri Bhavnesh Saini & Shri Anil Chaturvedi

For Appellant: Shri Suresh K. Gupta, C.AFor Respondent: Shri R.K. Gupta, Sr. D.R
Section 144Section 271(1)Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “SMC-2” : DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI ANIL CHATURVEDI, ACCOUNTANT MEMBER ITA.No.4233/Del./2019 Assessment Year 1996-1997 Shri Raj Kumar Through Legal Representative Shri The Income Tax Officer, Kapil Dev, C/o. Suresh and Associates, 4C, Big Jos Ward-62(2), [vs. Tower, Netaji Subhash Place, Pitampura, New Delhi. New Delhi – 110 034. PAN AAJPK5382L (Appellant) (Respondent) For Assessee : Shri Suresh K. Gupta, C.A. For Revenue : Shri R.K. Gupta, Sr. D.R. Date of Hearing : 16.06.2020 Date of Pronouncement : 16.06.2020 ORDER PER BHAV…