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)

Kanhaiyalal Rameshwar Das, Kota vs. Assistant Commissioner of Income Tax, Central Circle-3, Jaipur

ITA 1453/JPR/2024[2012-13]Status: DisposedITAT Jaipur08 Oct 2025AY 2012-13

For Appellant: Shri Rajnikant Bhatra, CAFor Respondent: Shri Gautam Singh Choudhary, JCIT-DR (Thru: V.C)

Section 132(1)Section 143(3)Section 153Section 154Section 271(1)Section 271(1)(c)

…आयकर अपीलीय अधिकरण, जयपुर न्यायपीठ, जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, “SMC" JAIPUR श्री राठौड़ कमलेश जयन्तभाई, लेखा सदस्य एव श्री नरेन्द्र कुमार, न्यायिक सदस्य के समक्ष BEFORE: SHRI RATHOD KAMLESH JAYANTBHAI, AM & SHRI NARINDER KUMAR, JM आयकरअपील सं./ ITA No. 1453 & 1454/JPR/2025 निर्धारण वर्ष / Assessment Year: 2012-13 & 2014-15 Kanhaiyalal Rameshwar Das Rishabh Bhawan, New Colony Gumanpura, Kota 324 007 बनाम Vs. The ACIT Central Circle-3 Jaipur प्रत्यर्थी / Respondent स्थायीलेखा सं. / जीआईआर सं./PAN/GIR No.: AABFK 4323 K अपीलार्थी / Appellant निर्धारिती की ओरसे / Assessee by : Shri Raj…

DCIT, Swargate Pune vs. Honeywell Automation India Limited, Pune

ITA 2180/PUN/2024[2010-11]Status: DisposedITAT Pune03 Oct 2025AY 2010-11

Bench: Hon’Ble Smt Astha Chandra & Shri G. D. Padmahshali

For Appellant: Mr Siddhesh Chougule[‘Ld. AR’]For Respondent: Mr Gaurav Singh [‘Ld. DR’]

Section 10A(7)Section 143(1)Section 143(3)Section 246ASection 250Section 271(1)(c)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL, C-BENCH, PUNE BEFORE HON’BLE SMT ASTHA CHANDRA, JUDICIAL MEMBER AND SHRI G. D. PADMAHSHALI, ACCOUNTANT MEMBER ITA No. 2180/PUN/2024 & CO No. 06/PUN/2025 Assessment Year : 2010-11 Dy. Commissioner of Income Tax Circle-11, Pune. . . . . . . . Appellant V/s Honeywell Automation India Ltd. 56 & 57, Hadapsar Industrial Estate, Pune-411013. PAN :AAACT3904F . . . . . . . Respondent & Cross Objector Appearances Assessee by : Mr Siddhesh Chougule[‘Ld. AR’] Revenue by : Mr Gaurav Singh [‘Ld. DR’] Date of conclusive Hearing : 24/09/2025 Date of Pronouncement : 03/10/2025 ORDER PER G…

Dialnet Communications Ltd., New Delhi vs. ITO Ward - 7(3), New Delhi

In the result the appeal of the assessee is allowed

ITA 7885/DEL/2019[2015-16]Status: DisposedITAT Delhi19 Sept 2025AY 2015-16

Bench: Shri Anubhav Sharma & Shri Amitabh Shuklaassessment Year: 2015-16 Dial Net Communications Ltd., Vs Income Tax Officer, C-31, Ground Floor, Greater Ward-7(3), New Delhi. Kailash, Part-I, Delhi-110048. Pan: Aabcd 5472 D Appellant Respondent

Section 271(1)Section 271(1)(c)Section 274

…the ratio laid down by Hon’ble Karnataka High Court in CIT V/s Manjunatha Cotton & Ginning Factory (359 ITR 565). This decision of Hon’ble Karnataka High Court has subsequently been followed by the same court in the case of CIT V/s SSA’s Emerald Meadows (2016 73 Taxmann.com 241) which was agitated by the revenue before Hon’ble Supreme Court. However, Special Leave Petition, against the same, was dismissed by the Hon’ble Court on 05/08/2016 which is reported at 73 Taxmann.com 248. This decision of Hon’ble Karnataka High Court rendered in Manjunatha Cotton & Ginning Factory has subsequently been followed extensivel…

Amritabhagwati Tradewing Pvt. Ltd., Mumbai vs. DCIT, Central Circle - 2(2), Mumbai

In the result, the appeal of the assessee is allowed

ITA 4802/MUM/2025[2012-13]Status: DisposedITAT Mumbai17 Sept 2025AY 2012-13

Bench: Shri Vikram Singh Yadav & Shri Anikesh Banerjee

For Appellant: Shri Neeraj Mangla (virtually appear)For Respondent: Shri Surendra Mohan (SR DR)

Section 143(3)Section 250Section 271(1)(c)Section 274Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “A”, MUMBAI BEFORE SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER AND SHRI ANIKESH BANERJEE, JUDICIAL MEMBER I.T.A No.4802/Mum/2025 (Assessment Year: 2012-13) Amritabhagwati Tradewing Pvt. vs DCIT, Central Circle-2(2), Mumbai Ltd, 11, Anand Mangal Shanti Nagar CHS Ltd, Jain Mandir Road, Sector 3, Mira Road (East), Thane-401 107 PAN: AACCA5856B APPELLANT RESPONDENT Assessee by : Shri Neeraj Mangla (virtually appear) Respondent by : Shri Surendra Mohan (SR DR) Date of hearing : 11/09/2025 Date of pronouncement : 17/09/2025 O R D E R Per Anikesh Banerjee (JM): Th…