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

Mr. Harmander Singh Saran, New Delhi vs. DCIT, New Delhi

In the result, appeal of assessee allowed

ITA 2628/DEL/2017[2005-06]Status: DisposedITAT Delhi11 Oct 2019AY 2005-06

Bench: Shri Bhavnesh Saini & Shri Prashant Maharishi

For Appellant: Ms. Ashisha Mittal, C.A. And Shri Varun Jain, C.AFor Respondent: Ms. Rakhi Vimal, Sr. D.R
Section 271Section 271(1)(c)Section 6

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “C”: DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER ITA.Nos.2627, 2628, 2629, 2630, 2631 & 2632/Del./2017 Assessment Years 2004-20, 2005-06, 2006-07, 2007-08, 2008-09 & 2009-2010 The DCIT, Shri Harmander Singh Sran, 527B, 5th Floor, HBN Central Circle – 29, Office, D-Mall, Distt. vs., Centre, Paschim Vihar, New Delhi. New Delhi. PAN AIGPS2229B (Appellant) (Respondent) For Assessee : Ms. Ashisha Mittal, C.A. And Shri Varun Jain, C.A. For Revenue : Ms. Rakhi Vimal, Sr. D.R. Date of Hearing : 06.10.2019 Date of Prono…

Mr. Harmander Singh Saran, New Delhi vs. DCIT, New Delhi

In the result, appeal of assessee allowed

ITA 2627/DEL/2017[2004-05]Status: DisposedITAT Delhi11 Oct 2019AY 2004-05

Bench: Shri Bhavnesh Saini & Shri Prashant Maharishi

For Appellant: Ms. Ashisha Mittal, C.A. And Shri Varun Jain, C.AFor Respondent: Ms. Rakhi Vimal, Sr. D.R
Section 271Section 271(1)(c)Section 6

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “C”: DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER ITA.Nos.2627, 2628, 2629, 2630, 2631 & 2632/Del./2017 Assessment Years 2004-20, 2005-06, 2006-07, 2007-08, 2008-09 & 2009-2010 The DCIT, Shri Harmander Singh Sran, 527B, 5th Floor, HBN Central Circle – 29, Office, D-Mall, Distt. vs., Centre, Paschim Vihar, New Delhi. New Delhi. PAN AIGPS2229B (Appellant) (Respondent) For Assessee : Ms. Ashisha Mittal, C.A. And Shri Varun Jain, C.A. For Revenue : Ms. Rakhi Vimal, Sr. D.R. Date of Hearing : 06.10.2019 Date of Prono…

Harish Chander Kapoor, Delhi vs. ITO, Gurgaon

In the result, appeal of assessee allowed

ITA 4442/DEL/2016[2012-13]Status: DisposedITAT Delhi11 Oct 2019AY 2012-13

Bench: Shri Bhavnesh Saini & Shri Prashant Maharishi

For Appellant: Shri Kapil Goel, AdvocateFor Respondent: Ms. Rakhi Vimal, Sr. D.R
Section 271Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “C”: DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER ITA.No.4442/Del./2016 Assessment Year 2012-2013 Shri Harish Chander Kapoor, Prop. M/s. Lucky The Income Tax Officer, Enterprises, Gurgaon. PIN 122001 PAN AICPK4192K vs., Ward – 2 (1), C/o. Shri Kapil Goel, Advocate, F-26/124, Gurgaon. Sector-7, Rohini, Delhi. (Appellant) (Respondent) For Assessee : Shri Kapil Goel, Advocate. For Revenue : Ms. Rakhi Vimal, Sr. D.R. Date of Hearing : 09.10.2019 Date of Pronouncement : 11.10.2019 ORDER PER BHAVNESH SAINI, J.M. Thi…

Subhash Chand Gupta & Sons (HUF), New Delhi vs. ITO, Ward-35(4), New Delhi

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

ITA 853/DEL/2019[2014-15]Status: DisposedITAT Delhi07 Oct 2019AY 2014-15

Bench: Sh. R. K. Pandaassessment Year: 2014-15 Subhash Chand Gupta & Ito Sons (Huf) Vs Ward – 35 (4) 43/1, Rajpura Road, New Delhi New Delhi-110054 Pan No.Aabhs2009G (Appellant) (Respondent)

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

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘SMC’, NEW DELHI BEFORE SH. R. K. PANDA, ACCOUNTANT MEMBER Assessment Year: 2014-15 Subhash Chand Gupta & ITO Sons (HUF) Vs Ward – 35 (4) 43/1, Rajpura Road, New Delhi New Delhi-110054 PAN No.AABHS2009G (APPELLANT) (RESPONDENT) Appellant by Sh. P. C. Yadav, Advocate Respondent by Sh. S. L. Anuragi, Sr. DR Date of hearing: 13/08/2019 Date of Pronouncement: 07/10/2019 ORDER PER R.K. PANDA, AM: This appeal filed by the assessee is directed against the order dated 27.07.2018 of the CIT(A)-12, New Delhi relating to A. Y. 2014-15. 2. Levy of penalty of Rs.3,59,59…

Hemla Embroidery Mills Pvt. Ltd., Faridabad vs. DCIT, Faridabad

In the result, appeal of assessee allowed

ITA 4747/DEL/2016[2009-10]Status: DisposedITAT Delhi04 Oct 2019AY 2009-10

Bench: Shri Bhavnesh Saini & Shri Prashant Maharishi

For Appellant: Shri M.P. Rastogi, AdvocateFor Respondent: Shri S.S. Rana, CIT-D.R
Section 271Section 271(1)Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “C”: DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER ITA.No.4747/Del./2016 Assessment Year 2009-2010 Hemla Embroidery Mills The DCIT, Private Ltd., 14/6, vs., Circle-1, Mathura Road, Faridabad. Faridabad. PAN AAACH4302B (Appellant) (Respondent) For Assessee : Shri M.P. Rastogi, Advocate. For Revenue : Shri S.S. Rana, CIT-D.R. Date of Hearing : 03.10.2019 Date of Pronouncement : 04.10.2019 ORDER PER BHAVNESH SAINI, J.M. This appeal by Assessee has been directed against the Order of the Ld. CIT(A), Faridabad, Dated…

Gulshan Kumar Jhurani, New Delhi vs. ACIT, New Delhi

In the result, appeal of assessee allowed

ITA 704/DEL/2015[2010-11]Status: DisposedITAT Delhi04 Oct 2019AY 2010-11

Bench: Shri Bhavnesh Saini & Shri Prashant Maharishi

For Appellant: Shri Ashwani Kumar, C.AFor Respondent: Shri S.S. Rana, CIT-D.R
Section 271(1)Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “C”: DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER ITA.No.704/Del./2015 Assessment Year 2010-2011 The ACIT, Shri Gulshan Kumar Circle – 37 (1), Jhurani, B-226A, Greater vs., New Delhi. Kailash Part-1, New Delhi. PIN – 110 001. PIN – 110 048. PAN ACHPJ2336H (Appellant) (Respondent) For Assessee : Shri Ashwani Kumar, C.A. For Revenue : Shri S.S. Rana, CIT-D.R. Date of Hearing : 03.10.2019 Date of Pronouncement : 04.10.2019 ORDER PER BHAVNESH SAINI, J.M. This appeal by Assessee has been directed against the Order…

M/S. Yum! Restaurants (India) Pvt. Ltd., Gurgaon vs. ITO, New Delhi

ITA 3530/DEL/2016[2005-06]Status: DisposedITAT Delhi30 Sept 2019AY 2005-06
For Appellant: Ms Ananya Kapoor, advocateFor Respondent: Shri NK Bansal
Section 271Section 274Section 40Section 40A

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”: NEW DELHI BEFORE, AMIT SHUKLA JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER ITA No. 3528/Del/2016 for assessment year 2001 – 02 ITA No. 3529/Del/2016 for assessment year 2004 – 05 ITA No. 3530/Del/2016 for assessment year 2005 -06 Yum! Restaurant (India) private vs The Income Tax Officer ltd Ward – 27 (4) 12th floor, Tower D CR building Global business park New Delhi MG road Gurgaon – 122002 PAN :- AAACY1883E (Appellant) (Respondent) Assessee by : Ms Ananya Kapoor, advocate Revenue by: Shri NK Bansal Senior Departmental Representative Date of Heari…

Enefpy Fashions P.Ltd, New Delhi vs. DCIT, Circle-8(1), New Delhi

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

ITA 7647/DEL/2018[2014-15]Status: DisposedITAT Delhi24 Sept 2019AY 2014-15

Bench: Shri R.K. Pandaassessment Year: 2014-15 Enefpy Fashions Pvt. Ltd., Vs. Dcit, F-29, Top Floor, Okhla Industrial Area, Circle-8(1), Phase-I, New Delhi. New Delhi. Pan: Aadcp5697A (Appellant) (Respondent) Assessee By : Shri Sunil Arora, Ca Revenue By : Shri S.L. Anuragi, Sr.Dr Date Of Hearing : 05.08.2019 Date Of Pronouncement : 24.09.2019 Order This Appeal By The Assessee Is Directed Against The Order Dated 4Th September, 2018 Of The Cit(A)-3, New Delhi, Relating To Assessment Year 2014-15. 2. Levy Of Penalty Of Rs.4,33,050/- U/S 271(1)(C) Of The It Act By The Assessing Officer Which Has Been Partially Reduced By The Cit(A) Is The Only Issue Raised By The Assessee In The Grounds Of Appeal.

For Appellant: Shri Sunil Arora, CAFor Respondent: Shri S.L. Anuragi, Sr.DR
Section 143(3)Section 271(1)(c)Section 40A(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : SMC : NEW DELHI BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER Assessment Year: 2014-15 Enefpy Fashions Pvt. Ltd., Vs. DCIT, F-29, Top Floor, Okhla Industrial Area, Circle-8(1), Phase-I, New Delhi. New Delhi. PAN: AADCP5697A (Appellant) (Respondent) Assessee by : Shri Sunil Arora, CA Revenue by : Shri S.L. Anuragi, Sr.DR Date of Hearing : 05.08.2019 Date of Pronouncement : 24.09.2019 ORDER This appeal by the assessee is directed against the order dated 4th September, 2018 of the CIT(A)-3, New Delhi, relating to Assessment Year 2014-15. 2. Levy of penalty of Rs.4,33,…

M/S. Sudhir Transformers Ltd., Bangalore vs. ACIT, New Delhi

Appeals are allowed

ITA 598/DEL/2016[2007-08]Status: DisposedITAT Delhi24 Sept 2019AY 2007-08

Bench: Shri R.K. Panda & Shri Kuldip Singh

For Appellant: Shri Karan Kumra, CAFor Respondent: Smt. Naina Soin Kapil, Senior DR
Section 143Section 153CSection 271(1)(c)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘D’ : NEW DELHI) BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER and SHRI KULDIP SINGH, JUDICIAL MEMBER ITA No.598/Del./2016 (ASSESSMENT YEAR : 2007-08) ITA No.599/Del./2016 (ASSESSMENT YEAR : 2008-09) ITA No.600/Del./2016 (ASSESSMENT YEAR : 2009-10) M/s. Sudhir Transformers Ltd., vs. ACIT, CC – 4, 31, Bommasandra Industrial Area, New Delhi. Bangalore. (PAN : AAACI4556J) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Karan Kumra, CA REVENUE BY : Smt. Naina Soin Kapil, Senior DR Date of Hearing : 03.09.2019 Date of Order : 24.09.2019 O R D E R PER KULDIP SINGH, JUDICIAL…

M/S. Sudhir Transformers Ltd., Bangalore vs. ACIT, New Delhi

Appeals are allowed

ITA 600/DEL/2016[2009-10]Status: DisposedITAT Delhi24 Sept 2019AY 2009-10

Bench: Shri R.K. Panda & Shri Kuldip Singh

For Appellant: Shri Karan Kumra, CAFor Respondent: Smt. Naina Soin Kapil, Senior DR
Section 143Section 153CSection 271(1)(c)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘D’ : NEW DELHI) BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER and SHRI KULDIP SINGH, JUDICIAL MEMBER ITA No.598/Del./2016 (ASSESSMENT YEAR : 2007-08) ITA No.599/Del./2016 (ASSESSMENT YEAR : 2008-09) ITA No.600/Del./2016 (ASSESSMENT YEAR : 2009-10) M/s. Sudhir Transformers Ltd., vs. ACIT, CC – 4, 31, Bommasandra Industrial Area, New Delhi. Bangalore. (PAN : AAACI4556J) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Karan Kumra, CA REVENUE BY : Smt. Naina Soin Kapil, Senior DR Date of Hearing : 03.09.2019 Date of Order : 24.09.2019 O R D E R PER KULDIP SINGH, JUDICIAL…

M/S. Sudhir Transformers Ltd., Bangalore vs. ACIT, New Delhi

Appeals are allowed

ITA 599/DEL/2016[2008-09]Status: DisposedITAT Delhi24 Sept 2019AY 2008-09

Bench: Shri R.K. Panda & Shri Kuldip Singh

For Appellant: Shri Karan Kumra, CAFor Respondent: Smt. Naina Soin Kapil, Senior DR
Section 143Section 153CSection 271(1)(c)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘D’ : NEW DELHI) BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER and SHRI KULDIP SINGH, JUDICIAL MEMBER ITA No.598/Del./2016 (ASSESSMENT YEAR : 2007-08) ITA No.599/Del./2016 (ASSESSMENT YEAR : 2008-09) ITA No.600/Del./2016 (ASSESSMENT YEAR : 2009-10) M/s. Sudhir Transformers Ltd., vs. ACIT, CC – 4, 31, Bommasandra Industrial Area, New Delhi. Bangalore. (PAN : AAACI4556J) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Karan Kumra, CA REVENUE BY : Smt. Naina Soin Kapil, Senior DR Date of Hearing : 03.09.2019 Date of Order : 24.09.2019 O R D E R PER KULDIP SINGH, JUDICIAL…

Maitreya Plotters & Structures P.Ltd, Palghar vs. DCIT Cir 4, Thane

In the result, appeal filed by the assessee for assessment year 2012-

ITA 1254/MUM/2017[2012-13]Status: DisposedITAT Mumbai20 Sept 2019AY 2012-13

Bench: Shri M. Balaganesh (Am) & Shri Ram Lal Negi (Jm) Assessment Year: 2012-13 Maitreya Plotters & Structures The C.I.T. (Appeals)-3, Pvt. Ltd., A Wing, 6Th Floor, Ashar It Pt. Din Dayal Nagar, Park, Road 16Z, Vasai (West), Palghar - 401302 Vs. Wagle Industrial Estate, Pan: Aafcm9944B Thane - 400604 (Appellant) (Respondent)

For Appellant: NoneFor Respondent: Shri J. Saravanan (DR)
Section 133Section 143Section 271Section 68

…een passed without application of mind and hence, bad in law. The appellant has placed reliance in the following judicial decisions a) CIT vs. Manjunath Cotton & Ginning Factory (2013) 35 taxmann.com 250 (Kar) b) CIT Bangalore vs. SSA’s Emerald Meadows (2016) 73 Taxmann.com 241 (Kar) c) CIT vs. SSA’s Merald Meadows (2016) 73 Taxmann.com 248 (SC). (iii) On the perusal of the submissions and case laws relied upon by the appellant, it is seen that the appellant is arguing on the validity of the notice issued u/s 271 (1) (c) as the AO has not specified in the notice u/s 271 (1) (c), either for concealment of income o…

Avinash Kumar Setia, New Delhi vs. DCIT, New Delhi

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

ITA 1814/DEL/2015[2009-10]Status: DisposedITAT Delhi17 Sept 2019AY 2009-10

Bench: Shri Amit Shukla & Shri Prashant Maharishiavinash Kumar Setia, Vs. Dcit, B-33, Shivalik, Malvia Nagar, Central Circle-17, New Delhi New Delhi Pan: Abbps9057K (Appellant) (Respondent)

For Appellant: Shri Kapil Goel, AdvFor Respondent: Shri Surender Pal, Sr. DR
Section 143(3)Section 147Section 271Section 271(1)(c)Section 274

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F”: NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER Avinash Kumar Setia, Vs. DCIT, B-33, Shivalik, Malvia Nagar, Central Circle-17, New Delhi New Delhi PAN: ABBPS9057K (Appellant) (Respondent) Assessee by : Shri Kapil Goel, Adv Revenue by: Shri Surender Pal, Sr. DR Date of Hearing 22/07/2019 Date of pronouncement 17/09/2019 O R D E R PER PRASHANT MAHARISHI, A. M. 1. This appeal is filed by the assessee against the order of the ld CIT(A)-XXVI, New Delhi [ The ld CIT (A)] dated 02.01.2015 for the Assessment Year 2009- 10,…

M/S. Vashulinga Finance Pvt. Ltd., New Delhi vs. ITO, New Delhi

ITA 2550/DEL/2016[2011-12]Status: DisposedITAT Delhi13 Sept 2019AY 2011-12

Bench: Shri Kuldip Singh & Shri Prashant Maharishi

For Appellant: Shri K.P. Garg, CAFor Respondent: Ms. Naina Soin Kapil, Senior DR
Section 143Section 271Section 271(1)(c)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘D’ : NEW DELHI) BEFORE SHRI KULDIP SINGH, JUDICIAL MEMBER and SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER ITA No.2550/Del./2016 (ASSESSMENT YEAR : 2011-12) M/s. Vashulinga Finance Pvt. Ltd., vs. ITO, Ward 17 (2), 1004, Chiranjiv Towers, New Delhi. 43, Nehru Place, New Delhi – 110 019. (PAN : AABCV4461G) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri K.P. Garg, CA REVENUE BY : Ms. Naina Soin Kapil, Senior DR Date of Hearing : 27.08.2019 Date of Order : 13.09.2019 O R D E R PER KULDIP SINGH, JUDICIAL MEMBER : Appellant, M/s. Vashulinga Finance Pvt. Ltd. (herei…

Smt. Suman Lakhani, New Delhi vs. ACIT, Faridabad

In the result, the penalty amounting to Rs

ITA 857/DEL/2016[2008-09]Status: DisposedITAT Delhi13 Sept 2019AY 2008-09

Bench: Shri Amit Shukla & Shri Anadee Nath Misshra

For Appellant: Shri Gaurav Madan, CAFor Respondent: Shri Janardan Das, Sr. DR
Section 143(3)Section 271(1)(c)Section 36

…ITA-857/Del/2016. Smt. Suman Lakhani. IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH: ‘C’: NEW DELHI) BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER ITA No:- 857/Del/2016 (Assessment Year: 2008-09) Smt. Suman Lakhani, ACIT, W-9, G.K.-II, Vs. Circle-II, New Delhi-110048. Faridabad. PAN No: AAGPL7939R APPELLANT RESPONDENT Assessee by : Shri Gaurav Madan, CA Revenue by : Shri Janardan Das, Sr. DR ORDER Per Anadee Nath Misshra, AM (A) This appeal by Assessee is filed against the order of Learned Commissioner of Income Tax (Appeals), Faridabad, [“Ld. CIT(A)”, for s…

M/S. Sudhir Transformers Ltd., Bangalore vs. ACIT, New Delhi

ITA 597/DEL/2016[2005-06]Status: DisposedITAT Delhi13 Sept 2019AY 2005-06

Bench: Shri Kuldip Singh & Shri Prashant Maharishi

For Appellant: Shri Karan Kumar, CAFor Respondent: Ms. Naina Soin Kapil, Senior DR
Section 1Section 153CSection 271(1)(c)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘D’ : NEW DELHI) BEFORE SHRI KULDIP SINGH, JUDICIAL MEMBER and SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER ITA No.597 /Del./2016 (ASSESSMENT YEAR : 2005-06) M/s. Sudhir Transformers Ltd., vs. ACIT, Central Circle 4, 31, Bommasandra Indsutrial Area, (Erstwhile CC – 25), Bangalore – 560 099. New Delhi. (PAN : AAACI4556J) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Karan Kumar, CA REVENUE BY : Ms. Naina Soin Kapil, Senior DR Date of Hearing : 21.08.2019 Date of Order : 13.09.2019 O R D E R PER KULDIP SINGH, JUDICIAL MEMBER : Appellant, M/s. Sudhir Transforme…

M/S. Bansi Lal and Sons, New Delhi vs. ACIT, New Delhi

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

ITA 2/DEL/2015[2009-10]Status: DisposedITAT Delhi13 Sept 2019AY 2009-10

Bench: Shri N.K. Billaiya & Ms. Suchitra Kamble[A.Y 2009-10]

For Appellant: Shri V. Raja Kumar ARFor Respondent: Shri Thungaleng, Sr. DR
Section 143(3)Section 271Section 271(1)Section 271(1)(c)Section 274

…1 IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘A’ BENCH, NEW DELHI BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER, AND MS. SUCHITRA KAMBLE, JUDICIAL MEMBER [A.Y 2009-10] Shri Bansi Lal & Sons Vs. The A.C.I.T B- 8/6, Rohini Circle 38(1) New Delhi New Delhi PAN: AAEFB 4098 H (Applicant) (Respondent) Assessee By : Shri V. Raja Kumar AR Department By : Shri Thungaleng, Sr. DR Date of Hearing : 09.09.2019 Date of Pronouncement : 13.09.2019 ORDER PER N.K. BILLAIYA, ACCOUNTANT MEMBER, This appeal by the assessee is preferred against the order of the Commissioner of Income Tax [Appeals], XXVIII, New Delhi dat…

Krishna Devi (Indivudual), New Delhi vs. ACIT, Circle-44(1), New Delhi

Appeals of the assessee are allowed as all the appeals are identical

ITA 8017/DEL/2018[2010-11]Status: DisposedITAT Delhi11 Sept 2019AY 2010-11

Bench: Shri N. K. Billaiya & Ms Suchitra Kamble

Section 139Section 142(1)Section 148Section 271Section 271(1)(c)

…(Krishna Devi) IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘SMC’ NEW DELHI BEFORE SHRI N. K. BILLAIYA, ACCOUNTANT MEMBER AND MS SUCHITRA KAMBLE, JUDICIAL MEMBER I.T.A. No. 8016/DEL/2018 (A.Y. 2009-10) I.T.A. No. 8017/DEL/2018 (A.Y. 2010-11) I.T.A. No. 8018/DEL/2018 (A.Y. 2011-12) I.T.A. No. 8019/DEL/2018 (A.Y. 2012-13) Krishna Devi Vs. ACIT H. No. 823, Palam Vihar More, Circle-44(1), Bijwasan, New Delhi-110061 New Delhi PAN : BXWPD1061J APPELLANT (RESPONDENT) Appellant by Sh. B.L.Gupta, ITP Respondent by Sh. S.L.Anuragi, Sr.DR Date of Hearing 09.09.2019 Date of Pronouncement 11.09.2019 ORDER…

Krishna Devi (Indivudual), New Delhi vs. ACIT, Circle-44(1), New Delhi

Appeals of the assessee are allowed as all the appeals are identical

ITA 8016/DEL/2018[2009-10]Status: DisposedITAT Delhi11 Sept 2019AY 2009-10

Bench: Shri N. K. Billaiya & Ms Suchitra Kamble

Section 139Section 142(1)Section 148Section 271Section 271(1)(c)

…(Krishna Devi) IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘SMC’ NEW DELHI BEFORE SHRI N. K. BILLAIYA, ACCOUNTANT MEMBER AND MS SUCHITRA KAMBLE, JUDICIAL MEMBER I.T.A. No. 8016/DEL/2018 (A.Y. 2009-10) I.T.A. No. 8017/DEL/2018 (A.Y. 2010-11) I.T.A. No. 8018/DEL/2018 (A.Y. 2011-12) I.T.A. No. 8019/DEL/2018 (A.Y. 2012-13) Krishna Devi Vs. ACIT H. No. 823, Palam Vihar More, Circle-44(1), Bijwasan, New Delhi-110061 New Delhi PAN : BXWPD1061J APPELLANT (RESPONDENT) Appellant by Sh. B.L.Gupta, ITP Respondent by Sh. S.L.Anuragi, Sr.DR Date of Hearing 09.09.2019 Date of Pronouncement 11.09.2019 ORDER…

Krishna Devi (Indivudual), New Delhi vs. ACIT, Circle-44(1), New Delhi

Appeals of the assessee are allowed as all the appeals are identical

ITA 8019/DEL/2018[2012-13]Status: DisposedITAT Delhi11 Sept 2019AY 2012-13

Bench: Shri N. K. Billaiya & Ms Suchitra Kamble

Section 139Section 142(1)Section 148Section 271Section 271(1)(c)

…(Krishna Devi) IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘SMC’ NEW DELHI BEFORE SHRI N. K. BILLAIYA, ACCOUNTANT MEMBER AND MS SUCHITRA KAMBLE, JUDICIAL MEMBER I.T.A. No. 8016/DEL/2018 (A.Y. 2009-10) I.T.A. No. 8017/DEL/2018 (A.Y. 2010-11) I.T.A. No. 8018/DEL/2018 (A.Y. 2011-12) I.T.A. No. 8019/DEL/2018 (A.Y. 2012-13) Krishna Devi Vs. ACIT H. No. 823, Palam Vihar More, Circle-44(1), Bijwasan, New Delhi-110061 New Delhi PAN : BXWPD1061J APPELLANT (RESPONDENT) Appellant by Sh. B.L.Gupta, ITP Respondent by Sh. S.L.Anuragi, Sr.DR Date of Hearing 09.09.2019 Date of Pronouncement 11.09.2019 ORDER…