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

M/S. C.S. Datamation Research Services Pvt. Ltd., New Delhi vs. ITO, New Delhi

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

ITA 3915/DEL/2016[2011-12]Status: DisposedITAT Delhi15 Jun 2020AY 2011-12
For Appellant: Shri Salil Kapoor, AdvocateFor Respondent: Shri Jagdish Singh, Sr. DR
Section 271Section 271(1)(c)Section 274Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : B : NEW DELHI BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER AND SHRI AMIT SHUKLA, JUDICIAL MEMBER Assessment Year: 2011-12 C.S. Datamation Research Services Pvt. Ltd., Vs ITO, B-12, Swashtya Vihar, Ward-3(4), New Delhi. New Delhi. PAN: AACCC6969K (Appellant) (Respondent) Assessee by : Shri Salil Kapoor, Advocate Revenue by : Shri Jagdish Singh, Sr. DR Date of Hearing : 27.05.2020 Date of Pronouncement : 15.06.2020 ORDER PER R.K. PANDA, AM: This appeal filed by the assessee is directed against the order dated 9th March, 2016 of the CIT(A)-2, New Delhi, relating to…

Clc Textile Park Pvt. Ltd., New Delhi vs. ITO, New Delhi

The appeal of the assessee stands allowed

ITA 5795/DEL/2016[2009-10]Status: DisposedITAT Delhi12 Jun 2020AY 2009-10
Section 143(1)Section 271(1)(c)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’: NEW DELHI BEFORE, SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER CLC Textile Park Private Income Tax Officer, Limited Ward-6(2), A-60, Okhla Industries Vs. New Delhi. Area, Phase-II, New Delhi-110016. PAN –AADCC 3546M (Appellant) (Respondent) Appellant By Sh. Dhani Ram Sharma, CA Respondent by Sh. S.N. Meena, Sr. DR ORDER PER SUDHANSHU SRIVASTAVA, JM: This appeal is preferred by the assessee against order dated 05.09.2016 passed by the Learned Commissioner of Income Tax (Appeals)-35, New Delhi {CIT(A)} for…

DCIT, Gurgaon vs. M/S. Telesonic Network Ltd., Gurgaon

In the result, the appeal of the revenue is dismissed

ITA 2554/DEL/2017[2010-11]Status: DisposedITAT Delhi14 May 2020AY 2010-11

Bench: Ms. Sushma Chowladr. B. R. R. Kumarita No. 2554/Del/2017 : Asstt. Year : 2010-11 Dcit Vs M/S Telesonic Network Ltd. Circle -4 (1) (Known As M/S Alcatel Lucent Gurgaon Network Management Services India), C-Wing, Airtel Centre, Plot No. 16, Udyog Vihar , Phase – Iv, Gurgaon (Appellant) (Respondent) Pan No. Aahca8010G Assessee By : None Revenue By : Sh. H. K. Choudhary, Cit Dr Date Of Hearing:27.01.20 Date Of Pronouncement: 14.05.2020

For Appellant: NoneFor Respondent: Sh. H. K. Choudhary, CIT DR
Section 271Section 271(1)Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’, NEW DELHI Before Ms. Sushma Chowla, Vice President Dr. B. R. R. Kumar, Accountant Member ITA No. 2554/Del/2017 : Asstt. Year : 2010-11 DCIT Vs M/s Telesonic Network Ltd. Circle -4 (1) (known as M/s Alcatel Lucent Gurgaon Network Management Services India), C-Wing, Airtel Centre, Plot No. 16, Udyog Vihar , Phase – IV, Gurgaon (APPELLANT) (RESPONDENT) PAN No. AAHCA8010G Assessee by : None Revenue by : Sh. H. K. Choudhary, CIT DR Date of Hearing:27.01.20 Date of Pronouncement: 14.05.2020 ORDER Per Dr. B. R. R. Kumar, Accountant Member: The present appeal has…

Srikant Shah, New Delhi vs. ITO, Ward-19(3), New Delhi

Appeal of the assessee is allowed

ITA 6585/DEL/2018[2011-12]Status: DisposedITAT Delhi08 May 2020AY 2011-12

Bench: Ms Suchitra Kamble & Shri B. R. R. Kumarsrikant Shah Vs Ito E-2/2, 2Nd Floor, Shastri Nagar, Ward-19(3) New Delhi New Delhi Apfps7384M

Section 271Section 271(1)(C)Section 271(1)(c)

…1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘I(2) + SMC’ NEW DELHI BEFORE MS SUCHITRA KAMBLE, JUDICIAL MEMBER, AND SHRI B. R. R. KUMAR, ACCOUNTANT MEMBER Srikant Shah Vs ITO E-2/2, 2nd Floor, Shastri Nagar, Ward-19(3) New Delhi New Delhi APFPS7384M (APPELLANT) (RESPONDENT) Appellant by Sh. Manpreet Singh Kapoor, CA Respondent by Sh. Pradeep Singh Gautam, Sr. DR Date of Hearing 27.02.2020 Date of Pronouncement 08 .05.2020 ORDER PER SUCHITRA KAMBLE, JM This appeal is filed by the assessee against the order dated 21/3/2016 passed by CIT(A)-34 for Assessment Year 2011-12. 2. The grounds of appeal ar…

Blackrock Securities Pvt Ltd, New Delhi vs. ACIT Circle-5(1), New Delhi

In the result, the appeal of the assessee in ITA No

ITA 3251/DEL/2019[2014-15]Status: DisposedITAT Delhi05 May 2020AY 2014-15

Bench: Shri H.S. Sidhu & Shri N.K. Billaiya[A.Y. 2014-15]

For Appellant: Shri Salil Kapoor, AdvFor Respondent: Shri Sanjay Goel, CIT-DR
Section 143(3)Section 271Section 271(1)Section 271(1)(c)Section 274Section 42(1)Section 56(2)

…1 IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘A’ BENCH, NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER, AND SHRI N.K. BILLAIYA ACCOUNTANT MEMBER [A.Y. 2014-15] M/s Blackrock Securities Pvt Ltd Vs. The A.C.I.T 102, Krishna Apra Business Square Circle – 5(1) Netaji Sunhash Place, New Delhi New Delhi PAN : AABCO 0054 C [Appellant] [Respondent] Date of Hearing : 05.03.2020 Date of Pronouncement : 05.05.2020 Assessee by : Shri Salil Kapoor, Adv Ms. Ananya Kapoor, Adv Shri Sumit Lalchandani, Adv Revenue by : Shri Sanjay Goel, CIT-DR ORDER PER N.K. BILLAIYA, ACCOUNTANT MEMBER, With this appeal, the…

Giri Buildwell Pvt. Ltd., New Delhi vs. ITO, Ward- 10(4), New Delhi

In the result, the appeal filed by the assessee in ITA No

ITA 4419/DEL/2019[2009-10]Status: DisposedITAT Delhi19 Mar 2020AY 2009-10

Bench: Shri N.K. Billaiya[Assessment Year: 2009-10]

For Appellant: NoneFor Respondent: Shri Gaurav Dudiya, Sr. DR
Section 139(1)Section 139(2)Section 142Section 22Section 22(4)Section 271Section 274

…1 IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘SMC-2’ BENCH, NEW DELHI BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER [Assessment Year: 2009-10] M/s Giri Buildwell Pvt Ltd Vs. The I.T.O LG – 1/R-23, Nehru Enclave Ward 10(4) New Delhi New Delhi PAN: AABCG 2921 Q [Appellant] [Respondent] Date of Hearing : 19.03.2020 Date of Pronouncement : 19.03.2020 Assessee by : None Revenue by : Shri Gaurav Dudiya, Sr. DR ORDER PER N.K. BILLAIYA, ACCOUNTANT MEMBER: This appeal by the assessee is preferred against the order of the Commissioner of Income Tax [Appeals] - 4, New Delhi dated 22.04.2019 pertaining to…

Adman Advertising, New Delhi vs. ACIT, Circle-34(1), New Delhi

Appeal of the assessee is allowed

ITA 1393/DEL/2019[2010-11]Status: DisposedITAT Delhi19 Mar 2020AY 2010-11

Bench: Ms Suchitra Kamble & Shri Prashant Maharishiadman Advertising Vs Acit F-137, Ashok Vihar, Phase-1 Circle-34(1) New Delhi Pin 110052 Room No. 804, 8Th Floor, Aaafa7942D Pratyakash Kar Bhawan Civic Centre New Delhi Pin 110002 (Appellant) (Respondent)

Section 143(3)Section 27Section 271Section 271(1)(c)Section 274

…1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘I(2) + SMC’ NEW DELHI BEFORE MS SUCHITRA KAMBLE, JUDICIAL MEMBER, AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER Adman Advertising Vs ACIT F-137, Ashok Vihar, Phase-1 Circle-34(1) New Delhi PIN 110052 Room No. 804, 8th Floor, AAAFA7942D Pratyakash Kar Bhawan Civic Centre New Delhi PIN 110002 (APPELLANT) (RESPONDENT) Appellant by Sh. Sanjay Jain, FCA Respondent by Sh. Pradeep Singh Gautam, Sr. DR Date of Hearing 03.03.2020 Date of Pronouncement 19.03.2020 ORDER PER SUCHITRA KAMBLE, JM This appeal is filed by the assessee against the order dated 22/6/20…

Gautam Thadani, New Delhi vs. Income Tax Officer, Ward-12(2), New Delhi

Appeal of the assessee is allowed

ITA 6899/DEL/2017[2004-05]Status: DisposedITAT Delhi19 Mar 2020AY 2004-05

Bench: Ms Suchitra Kamble & Shri Prashant Maharishigautam Thadani Vs Ito C-31, May Fair Garden Ward-12(2) New Delhi New Delhi Delhi Pin: 110016 Pan Aadpt6360P (Appellant) (Respondent)

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

…1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘I(2) + SMC’ NEW DELHI BEFORE MS SUCHITRA KAMBLE, JUDICIAL MEMBER, AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER Gautam Thadani Vs ITO C-31, May Fair Garden Ward-12(2) New Delhi New Delhi Delhi PIN: 110016 PAN AADPT6360P (APPELLANT) (RESPONDENT) Appellant by Sh. A. K. Batra, CA Respondent by Sh. Pradeep Singh Gautam, Sr. DR Date of Hearing 03.03.2020 Date of Pronouncement 19.03.2020 ORDER PER SUCHITRA KAMBLE, JM This appeal is filed by the assessee against the order dated 05/09/2017 passed by CIT(A)-12 for Assessment Year 2004-05 2. The grounds of ap…

Vinayak Remedies Ltd., New Delhi vs. ACIT Circle-26(2), New Delhi

In the result, the appeal filed by the assessee in ITA No

ITA 2886/DEL/2019[2010-11]Status: DisposedITAT Delhi12 Mar 2020AY 2010-11

Bench: Shri N.K. Billaiya[Assessment Year: 2010-11]

For Appellant: NoneFor Respondent: Shri Senkar Navkor, Sr. DR
Section 142(1)Section 143(3)Section 271Section 271(1)Section 271(1)(c)Section 274

…1 IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘SMC-2’ BENCH, NEW DELHI BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER [Assessment Year: 2010-11] Vinayak Remedies Ltd Vs. The A.C.I.T. 1141/1, 16, Behind Bagga Link Circle 26(2) Service Station, Rithala, New Delhi New Delhi PAN: AACCV 3031 F [Appellant] [Respondent] Date of Hearing : 12.03.2020 Date of Pronouncement : 12.03.2020 Assessee by : None Revenue by : Shri Senkar Navkor, Sr. DR ORDER PER N.K. BILLAIYA, ACCOUNTANT MEMBER: This appeal by the assessee is preferred against the order of the Commissioner of Income Tax [Appeals] - 24, dated 23.01.…

Quippo Telecom Infrastructure Pvt. Ltd., New Delhi vs. ACIT, New Delhi

In the result, the appeal of the assessee in ITA number 2191/del/2017 for assessment year 2010 – 11 is allowed

ITA 2191/DEL/2017[2010-11]Status: DisposedITAT Delhi06 Mar 2020AY 2010-11

Bench: Shri Amit Shukla & Shri Prashant Maharishi

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Smt Sulekha Verma, CIT DR
Section 115Section 115JSection 143Section 271(1)Section 36

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F”: NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER ITA No. 2191& 2006/Del/2017 (Assessment Year: 2010-11) Quippo Telecom Infrastructure Vs. The Assistant Commissioner Pvt. Ltd, of Income Tax , D-2, 5th Floor, Sourthern Park, Circle-19(1), Saket Place, New Delhi New Delhi PAN: AAACQ1279N (Appellant) (Respondent) Assessee by : Shri Ajay Vohra, Sr. Adv Shri Divyan Mittal, CA Revenue by: Smt Sulekha Verma, CIT DR Date of Hearing 13/12/2019 Date of pronouncement 06/03/2020 O R D E R PER PRASHANT MAHARISHI, A. M. 1. These a…

Quippo Telecom Infrastructure Pvt. Ltd., New Delhi vs. ACIT, New Delhi

In the result, the appeal of the assessee in ITA number 2191/del/2017 for assessment year 2010 – 11 is allowed

ITA 2006/DEL/2017[2010-11]Status: DisposedITAT Delhi06 Mar 2020AY 2010-11

Bench: Shri Amit Shukla & Shri Prashant Maharishi

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Smt Sulekha Verma, CIT DR
Section 115Section 115JSection 143Section 271(1)Section 36

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F”: NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER ITA No. 2191& 2006/Del/2017 (Assessment Year: 2010-11) Quippo Telecom Infrastructure Vs. The Assistant Commissioner Pvt. Ltd, of Income Tax , D-2, 5th Floor, Sourthern Park, Circle-19(1), Saket Place, New Delhi New Delhi PAN: AAACQ1279N (Appellant) (Respondent) Assessee by : Shri Ajay Vohra, Sr. Adv Shri Divyan Mittal, CA Revenue by: Smt Sulekha Verma, CIT DR Date of Hearing 13/12/2019 Date of pronouncement 06/03/2020 O R D E R PER PRASHANT MAHARISHI, A. M. 1. These a…

Deloitte Haskins & Sells, Gurgaon vs. DCIT, New Delhi

In the result, appeal of the assessee is allowed

ITA 675/DEL/2015[2007-08]Status: DisposedITAT Delhi04 Mar 2020AY 2007-08

Bench: Shri G.S. Pannu, Vice- & Shri K.Narasimha Charyassessment Years: 2007-08

For Appellant: Shri Percy Pardiuala, Sr. AdvFor Respondent: Shri Jagdish Singh, Sr. DR
Section 143(3)Section 271Section 271(1)(c)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: “B’’ NEW DELHI BEFORE SHRI G.S. PANNU, VICE-PRESIDENT & SHRI K.NARASIMHA CHARY, JUDICIAL MEMBER Assessment Years: 2007-08 Deloitte Haskins & Sells, vs. DCIT, Circle 37(1), 7th Floor, Building 10, Tower-B, New Delhi DLF Cyber City Complex, DLF City, Phase-II, Gurgaon. PAN- AABFD 2095B (Appellant) (Respondent) Assessee by: Shri Percy Pardiuala, Sr. Adv. Shri Neeraj Seth, Advocate Department by: Shri Jagdish Singh, Sr. DR Date of Hearing: 04/03/2020 Date of Pronouncement: 04/03/2020 ORDER PER K. NARASIMHA CHARY, JM Challenging the order dated 04.11.2014 in…

Classic Import P.Ltd, Mumbai vs. ITO 9(1)(2), Mumbai

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

ITA 3447/MUM/2017[2010-11]Status: DisposedITAT Mumbai17 Feb 2020AY 2010-11

Bench: Shri M. Balaganesh & Shri Ravish Soodm/S Classic Import Pvt.Ltd. I.T.O 12(1)(4) 1001, Corporate Avenue, Room No. 262, 2Nd Floor, Sonawala Cross Lane, Aayakar Bhavan, M.K. Road, Vs. Goregaon (East), Mumbai - 20 Mumbai – 400 063 Pan – Aaccc7095E (Appellant) (Respondent)

For Appellant: Dr. Prayag Jha, A.RFor Respondent: Kumar Padmapani Bora, D.R
Section 115JSection 143(1)Section 143(2)Section 271(1)(c)Section 274Section 80I

…ITA No.3447/Mum/2017 A.Y. 2010-11 1 M/s Classic Import Pvt. Ltd. Vs. ITO-12(1)(4) IN THE INCOME TAX APPELLATE TRIBUNAL “C” Bench, Mumbai Before Shri M. Balaganesh, Accountant Member and Shri Ravish Sood, Judicial Member M/s Classic Import Pvt.Ltd. I.T.O 12(1)(4) 1001, Corporate Avenue, Room No. 262, 2nd Floor, Sonawala Cross Lane, Aayakar Bhavan, M.K. Road, Vs. Goregaon (East), Mumbai - 20 Mumbai – 400 063 PAN – AACCC7095E (Appellant) (Respondent) Appellant by: Dr. Prayag Jha, A.R Respondent by: Kumar Padmapani Bora, D.R Date of Hearing: 28.01.2020 Date of Pronouncement: 17.02.2020 O R D E R PER RAVISH SOOD…

M/S Chemproject Consultig Pvt. Ltd., New Delhi vs. ITO, New Delhi

In the result, appeal of the assessee is allowed

ITA 4506/DEL/2016[2012-13]Status: DisposedITAT Delhi11 Feb 2020AY 2012-13

Bench: Shri Prashant Maharishi & Shri K.Narasimha Chary

For Appellant: Shri Sushil Wadhwa, C.AFor Respondent: Shri Jagdish Singh, Sr. DR
Section 271Section 271(1)Section 271(1)(c)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’: NEW DELHI BEFORE SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER AND SHRI K.NARASIMHA CHARY, JUDICIAL MEMBER I.T.A. No. 4506/Del/2016 Assessment Year: 2012-13 M/s Chemproject Consulting Pvt. Ltd., vs. Income-tax Officer, 902, 9th Floor, New Delhi House, Ward 6(1), New Delhi. 27, Barakhamba Road, Connaught Place, New Delhi. PAN: AAACC 0363R (Appellant) (Respondent) Assessee by: Shri Sushil Wadhwa, C.A. Department by: Shri Jagdish Singh, Sr. DR Date of Hearing: 21/01/2020 Date of Pronouncement: 11/02/2020 ORDER PER K. NARASIMHA CHARY, JM Challenging the orde…

Rheal Software P.Ltd, Mumbai vs. DCIT 8(3), Mumbai

In the result, the appeal is partly allowed

ITA 670/MUM/2017[2011-12]Status: DisposedITAT Mumbai10 Feb 2020AY 2011-12

Bench: Shri Saktijit Dey () & Shri N.K. Pradhan () Assessment Year: 2011-12 Rheal Software Pvt. Ltd., Dy. Cit-8(3), Mumbai. 901, Premium Tower, Vs. Lokhandwala Complex, Andheri (W), Mumbai-400053. Pan No. Aabcr8008B Appellant Respondent

For Appellant: Shri Ronak Doshi, ARFor Respondent: Shri D.G. Pansari, DR
Section 10BSection 139(5)Section 271Section 271(1)(c)Section 274Section 274r

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “D” MUMBAI BEFORE SHRI SAKTIJIT DEY (JUDICIAL MEMBER) AND SHRI N.K. PRADHAN (ACCOUNTANT MEMBER) Assessment Year: 2011-12 Rheal Software Pvt. Ltd., Dy. CIT-8(3), Mumbai. 901, Premium Tower, Vs. Lokhandwala Complex, Andheri (W), Mumbai-400053. PAN No. AABCR8008B Appellant Respondent Assessee by : Shri Ronak Doshi, AR Revenue by : Shri D.G. Pansari, DR Last Date of Hearing : 15/11/2019 Date of Pronouncement : 10/02/2020 ORDER PER N.K. PRADHAN, A.M. This is an appeal filed by the assessee. The relevant assessment year is 2011-12. The appeal is directed against t…

Premium Polyfilms Pvt. Ltd., New Delhi vs. ACIT, Circle- 20(1), New Delhi

In the result, the appeal of the assessee is allowed

ITA 7081/DEL/2017[2013-14]Status: DisposedITAT Delhi06 Feb 2020AY 2013-14

Bench: : Smt. Diva Singhassessment Year: 2013-14

For Appellant: Mr. B.L. Gupta, I.T.PFor Respondent: Ms. Rinku Singh, Sr. DR
Section 271Section 271(1)(c)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘SMC’, NEW DLEHI BEFORE : SMT. DIVA SINGH, JUDICIAL MEMBER Assessment Year: 2013-14 Premium Polyfilms Pvt. Ltd., vs. ACIT, Circle-20(1), F-404, Ashish Corporate Tower, New Delhi. Community Centre, Karkarduma, New Delhi. PAN : AADCP 2156L (Appellant) (Respondent) Appellant by : Mr. B.L. Gupta, I.T.P. Respondent by: Ms. Rinku Singh, Sr. DR. Date of hearing : 05.02.2020 Date of Pronouncement : 06.02.2020 ORDER The present appeal has been filed by the assessee, wherein correctness of the order dated 14.08.2017 of CIT(A)-7, New Delhi pertaining to 2013-14 asse…

Shri Pardeep Kumar, Amritsar vs. Income Tax Officer Ward 3(3), Amritsar

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

ITA 734/ASR/2017[2004-05]Status: DisposedITAT Amritsar05 Feb 2020AY 2004-05

Bench: Shri L.P Sahu & Shri Ravish Sood

For Appellant: Shri Milkhi Ram on behalf of Sh. Padam Bahl C.AFor Respondent: Shri Charan Dass, D.R
Section 143(1)Section 143(2)Section 143(3)Section 271Section 271(1)(c)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR Before Shri L.P Sahu, Accountant Member and Shri Ravish Sood, Judicial Member ITA No. 734/Asr./2017 (Assessment Year: 2004-05) Shri Pardeep Kumar Sareen The Income-tax Officer C/o. Prem Ashram High Ward 3(3), School, Beri Gate, Vs. Amritsar. Amritsar. PAN – ABSPS3710N (Appellant) (Respondent) Appellant by: Shri Milkhi Ram on behalf of Sh. Padam Bahl C.A. Respondent by: Shri Charan Dass, D.R. Date of Hearing: 05.02.2020 Date of Pronouncement: 06.02.2020 O R D E R PER RAVISH SOOD, JM The present appeal filed by the assessee is directed aga…

Carrymore Hoists Pvt. Ltd., Faridabad vs. ACIT, Faridabad

In the result, the appeal of the assessee is allowed

ITA 4374/DEL/2016[2009-10]Status: DisposedITAT Delhi04 Feb 2020AY 2009-10

Bench: Sh. H. S. Sidhudr. B. R. R. Kumarita No. 4374/Del/2016 : Asstt. Year : 2009-10 Carrymore Hoists Pvt. Ltd., Vs Asstt. Commissioner Of Plot No. 256, Sector-24, Income Tax, Circle-Ii, Faridabad Faridabad (Appellant) (Respondent) Pan No. Aaacc6652K Assessee By : Sh. Rajneesh Behari Mathur, Ca Revenue By : Sh. Saras Kumar, Sr. Dr Date Of Hearing: 19.12.2019 Date Of Pronouncement: 04.02.2020

For Appellant: Sh. Rajneesh Behari Mathur, CAFor Respondent: Sh. Saras Kumar, Sr. DR
Section 143(3)Section 271Section 271(1)(c)Section 274Section 275

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’, NEW DELHI Before Sh. H. S. Sidhu, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 4374/Del/2016 : Asstt. Year : 2009-10 Carrymore Hoists Pvt. Ltd., Vs Asstt. Commissioner of Plot No. 256, Sector-24, Income Tax, Circle-II, Faridabad Faridabad (APPELLANT) (RESPONDENT) PAN No. AAACC6652K Assessee by : Sh. Rajneesh Behari Mathur, CA Revenue by : Sh. Saras Kumar, Sr. DR Date of Hearing: 19.12.2019 Date of Pronouncement: 04.02.2020 ORDER Per Dr. B. R. R. Kumar, Accountant Member: The present appeal has been filed by the assessee against the order…

Late Shri Jaswant Singh Madhok Through L/H Shri Sandeep Singh Madhok, New Delhi vs. ACIT, New Delhi

ITA 6469/DEL/2016[2011-12]Status: DisposedITAT Delhi31 Jan 2020AY 2011-12

Bench: Shri Kuldip Singh & Dr. B.R.R. Kumar

For Appellant: NoneFor Respondent: Shri Saras Kumar, Sr. DR
Section 153ASection 271Section 271(1)(C)Section 271(1)(c)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘G’ : NEW DELHI) BEFORE SHRI KULDIP SINGH, JUDICIAL MEMBER AND Dr. B.R.R. KUMAR, ACCOUNTANT MEMBER ITA No.6469/Del./2016, A.Y. 2011-12 Late Shri Jaswant Singh Madhok Vs. ACIT Through L/H Sh. Sandeep Singh Central Circle-3, Madhok New Delhi D-97, Defence Colony, New Delhi - 110024 (APPELLANT) (RESPONDENT) ASSESSEE BY : None REVENUE BY : Shri Saras Kumar, Sr. DR Date of Hearing : 20.01.2020 Date of Order :31 .01.2020 O R D E R PER KULDIP SINGH, JUDICIAL MEMBER : The appellant Late Shri Jaswant Singh Madhok through L/H Shri Sandeep Singh Madhok, New Delhi (…

Pramod Kumar, New Delhi vs. ACIT, Najibabad

In the result, appeal of the assessee is allowed

ITA 2310/DEL/2016[2007-08]Status: DisposedITAT Delhi31 Jan 2020AY 2007-08

Bench: Ms. Sushma Chowla & Dr. B.R.R. Kumarआयकर अपील सं. / Ita No.2310/Del/2016 िनधा*रण वष* / Assessment Year 2007-08 Pramod Kumar, L-5 Hauz Khas Enclave New Delhi-110016 ..........अपीलाथ"/Appellant Pan-Amopk4488L Vs Acit, Najibabad, Dist. Bijnor Up-246763 …………. ""थ" / Respondent

For Appellant: Sh. Pankaj Misshra, ARFor Respondent: Dr. Anjula Jain, Sr. DR
Section 271Section 271(1)(c)Section 68

…आयकर अपीलीय अिधकरण, िद"ी "ायपीठ “जी”, नई िद"ी म" IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’, NEW DELHI सु"ी सुषमा चावला, उपा" एवं डॉ. बी आर आर कुमार, लेखा सद) के सम BEFORE MS. SUSHMA CHOWLA, VICE PRESIDENT & DR. B.R.R. KUMAR, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No.2310/Del/2016 िनधा*रण वष* / Assessment Year 2007-08 Pramod Kumar, L-5 Hauz Khas Enclave New Delhi-110016 ..........अपीलाथ"/Appellant PAN-AMOPK4488L vs ACIT, Najibabad, Dist. Bijnor UP-246763 …………. ""थ" / Respondent अपीलाथ" की ओर से / Appellant by : Sh. Pankaj Misshra, AR ""थ" की ओर से / Respondent by : Dr. Anjula Jain, Sr. DR. सुनवाई की त…