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 367,164 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

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 8018/DEL/2018[2011-12]Status: DisposedITAT Delhi11 Sept 2019AY 2011-12

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…

Dilpreet Kaur, Delhi vs. ITO, Ward- 40(1), New Delhi

In the result, appeals of Assessees are allowed

ITA 287/DEL/2019[2014-15]Status: DisposedITAT Delhi02 Sept 2019AY 2014-15

Bench: Shri Bhavnesh Saini

For Respondent: Shri S.L. Anuragi, Sr. D.R
Section 271Section 271(1)Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “SMC”: DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER ITA.No.286/Del./2019 Assessment Year 2014-2015 Smt. Amanpreet Kaur, The Income Tax Officer, KP-344, Maurya Enclave, vs., Ward-40(1), Pitampura, Delhi – 110034 New Delhi. PAN BPGPK2088J (Appellant) (Respondent) ITA.No.287/Del./2019 Assessment Year 2014-2015 Smt. Dilpreet Kaur, The Income Tax Officer, KP-344, Maurya Enclave, vs., Ward-40(1), Pitampura, Delhi – 110034 New Delhi. PAN AVJPD9210C (Appellant) (Respondent) For Assessees : Shri Prabhat Kumar, C.A. For Revenue : Shri S.L. Anuragi, Sr. D.R. Dat…

Amanpreet Kaur, Delhi vs. ITO, Ward- 40(1), New Delhi

In the result, appeals of Assessees are allowed

ITA 286/DEL/2019[2014-15]Status: DisposedITAT Delhi02 Sept 2019AY 2014-15

Bench: Shri Bhavnesh Saini

For Respondent: Shri S.L. Anuragi, Sr. D.R
Section 271Section 271(1)Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “SMC”: DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER ITA.No.286/Del./2019 Assessment Year 2014-2015 Smt. Amanpreet Kaur, The Income Tax Officer, KP-344, Maurya Enclave, vs., Ward-40(1), Pitampura, Delhi – 110034 New Delhi. PAN BPGPK2088J (Appellant) (Respondent) ITA.No.287/Del./2019 Assessment Year 2014-2015 Smt. Dilpreet Kaur, The Income Tax Officer, KP-344, Maurya Enclave, vs., Ward-40(1), Pitampura, Delhi – 110034 New Delhi. PAN AVJPD9210C (Appellant) (Respondent) For Assessees : Shri Prabhat Kumar, C.A. For Revenue : Shri S.L. Anuragi, Sr. D.R. Dat…

Jai Prakash, New Delhi vs. ITO, Ward- 39(5), New Delhi

In the result, appeal of assessee allowed

ITA 5775/DEL/2018[2013-14]Status: DisposedITAT Delhi02 Sept 2019AY 2013-14

Bench: Shri Bhavnesh Saini

For Appellant: Mrs. Surbhi Goyal, FCAFor Respondent: Shri S.L. Anuragi, Sr. D.R
Section 2Section 271(1)Section 271(1)(c)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “SMC”: DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER ITA.No.5775/Del./2018 Assessment Year 2013-2014 Shri Jai Prakash, The Income Tax Officer, 261, Block E-19, Sector-3, vs., Ward-39(5), Rohini, New Delhi. PIN – 110 085. New Delhi. PAN AAJPP7243F (Appellant) (Respondent) Shri Ved Jain, Sr. Advocate And For Assessee : Mrs. Surbhi Goyal, FCA For Revenue : Shri S.L. Anuragi, Sr. D.R. Date of Hearing : 22.08.2019 Date of Pronouncement : 02.09.2019 ORDER This appeal by Assessee has been directed against the Order of the Ld. CIT(A)-13, New Delhi, Dated 13…

Kailash Kataria, Gurgaon vs. ITO, Ward- 2(2), Gurgaon

In the result, appeal of assessee allowed

ITA 3090/DEL/2018[2009-10]Status: DisposedITAT Delhi02 Sept 2019AY 2009-10

Bench: Shri Bhavnesh Saini

For Appellant: Shri Rahul Chaurasia, C.AFor Respondent: Shri S.L. Anuragi, Sr. D.R
Section 271(1)Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “SMC”: DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER ITA.No.3090/Del./2018 Assessment Year 2009-2010 Mrs. Kailash Kataria, The Income Tax Officer, 344/1, Mianwali Colony, vs., Ward-2(2), Gurgaon – 122 001 Gurgaon. PAN ARGPK0420R (Appellant) (Respondent) Shri Ashwani Kumar, C.A. And For Assessee : Shri Rahul Chaurasia, C.A. For Revenue : Shri S.L. Anuragi, Sr. D.R. Date of Hearing : 27.08.2019 Date of Pronouncement : 02.09.2019 ORDER This appeal by Assessee has been directed against the Order of the Ld. CIT(A)-2, Gurgaon, Dated 23.03.2018, for the A.…

Landbase India Ltd., Gurgaon vs. DCIT, New Delhi

In the result, appeal of the assessee for assessment year 2011-12 is allowed

ITA 4999/DEL/2015[2011-12]Status: DisposedITAT Delhi26 Aug 2019AY 2011-12

Bench: Smt Beena A Pillai & Shri Prashant Maharishi

For Appellant: Shri Rohit Jain, AdvFor Respondent: Shri J. K. Mishra, CIT DR
Section 143(3)Section 147Section 148Section 32(1)

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D”: NEW DELHI BEFORE SMT BEENA A PILLAI, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER ITA Nos. Assessment Year 4536/Del/2009 2005-06 4560/Del/2011 2005-06 653/Del/2011 2007-08 4098/Del/2011 2008-09 1516/Del/2014 2009-10 4998/Del/2015 2010-11 4999/Del/2015 2011-12 Landbase India Ltd, The Deputy Commissioner of Vs. 25, Basant Lok, Community Income Tax, Centre, Vasant Vihar, New Delhi Circle-4(1), PAN: AAACI0053F New Delhi (Appellant) (Respondent) ITA No. Assessment Year 5582/Del/2010 2004-05 4721/Del/2009 2005-06 The Deputy Commissioner of Landbase In…

Landbase India Ltd., Gurgaon vs. DCIT, New Delhi

In the result, appeal of the assessee for assessment year 2011-12 is allowed

ITA 4998/DEL/2015[2010-11]Status: DisposedITAT Delhi26 Aug 2019AY 2010-11

Bench: Smt Beena A Pillai & Shri Prashant Maharishi

For Appellant: Shri Rohit Jain, AdvFor Respondent: Shri J. K. Mishra, CIT DR
Section 143(3)Section 147Section 148Section 32(1)

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D”: NEW DELHI BEFORE SMT BEENA A PILLAI, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER ITA Nos. Assessment Year 4536/Del/2009 2005-06 4560/Del/2011 2005-06 653/Del/2011 2007-08 4098/Del/2011 2008-09 1516/Del/2014 2009-10 4998/Del/2015 2010-11 4999/Del/2015 2011-12 Landbase India Ltd, The Deputy Commissioner of Vs. 25, Basant Lok, Community Income Tax, Centre, Vasant Vihar, New Delhi Circle-4(1), PAN: AAACI0053F New Delhi (Appellant) (Respondent) ITA No. Assessment Year 5582/Del/2010 2004-05 4721/Del/2009 2005-06 The Deputy Commissioner of Landbase In…

Landbase India Ltd., New Delhi vs. DCIT, New Delhi

In the result, appeal of the assessee for assessment year 2011-12 is allowed

ITA 4560/DEL/2011[2005-06]Status: DisposedITAT Delhi26 Aug 2019AY 2005-06

Bench: Smt Beena A Pillai & Shri Prashant Maharishi

For Appellant: Shri Rohit Jain, AdvFor Respondent: Shri J. K. Mishra, CIT DR
Section 143(3)Section 147Section 148Section 32(1)

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D”: NEW DELHI BEFORE SMT BEENA A PILLAI, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER ITA Nos. Assessment Year 4536/Del/2009 2005-06 4560/Del/2011 2005-06 653/Del/2011 2007-08 4098/Del/2011 2008-09 1516/Del/2014 2009-10 4998/Del/2015 2010-11 4999/Del/2015 2011-12 Landbase India Ltd, The Deputy Commissioner of Vs. 25, Basant Lok, Community Income Tax, Centre, Vasant Vihar, New Delhi Circle-4(1), PAN: AAACI0053F New Delhi (Appellant) (Respondent) ITA No. Assessment Year 5582/Del/2010 2004-05 4721/Del/2009 2005-06 The Deputy Commissioner of Landbase In…

M/S Landbase India Ltd., Gurgaon vs. ACIT, New Delhi

In the result, appeal of the assessee for assessment year 2011-12 is allowed

ITA 138/DEL/2016[2012-13]Status: DisposedITAT Delhi26 Aug 2019AY 2012-13

Bench: Smt Beena A Pillai & Shri Prashant Maharishi

For Appellant: Shri Rohit Jain, AdvFor Respondent: Shri J. K. Mishra, CIT DR
Section 143(3)Section 147Section 148Section 32(1)

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D”: NEW DELHI BEFORE SMT BEENA A PILLAI, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER ITA Nos. Assessment Year 4536/Del/2009 2005-06 4560/Del/2011 2005-06 653/Del/2011 2007-08 4098/Del/2011 2008-09 1516/Del/2014 2009-10 4998/Del/2015 2010-11 4999/Del/2015 2011-12 Landbase India Ltd, The Deputy Commissioner of Vs. 25, Basant Lok, Community Income Tax, Centre, Vasant Vihar, New Delhi Circle-4(1), PAN: AAACI0053F New Delhi (Appellant) (Respondent) ITA No. Assessment Year 5582/Del/2010 2004-05 4721/Del/2009 2005-06 The Deputy Commissioner of Landbase In…

Landbase India Ltd., New Delhi vs. DCIT, New Delhi

In the result, appeal of the assessee for assessment year 2011-12 is allowed

ITA 653/DEL/2011[2007-08]Status: DisposedITAT Delhi26 Aug 2019AY 2007-08

Bench: Smt Beena A Pillai & Shri Prashant Maharishi

For Appellant: Shri Rohit Jain, AdvFor Respondent: Shri J. K. Mishra, CIT DR
Section 143(3)Section 147Section 148Section 32(1)

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D”: NEW DELHI BEFORE SMT BEENA A PILLAI, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER ITA Nos. Assessment Year 4536/Del/2009 2005-06 4560/Del/2011 2005-06 653/Del/2011 2007-08 4098/Del/2011 2008-09 1516/Del/2014 2009-10 4998/Del/2015 2010-11 4999/Del/2015 2011-12 Landbase India Ltd, The Deputy Commissioner of Vs. 25, Basant Lok, Community Income Tax, Centre, Vasant Vihar, New Delhi Circle-4(1), PAN: AAACI0053F New Delhi (Appellant) (Respondent) ITA No. Assessment Year 5582/Del/2010 2004-05 4721/Del/2009 2005-06 The Deputy Commissioner of Landbase In…

ACIT, New Delhi vs. M/S. Landbase India Ltd., New Delhi

In the result, appeal of the assessee for assessment year 2011-12 is allowed

ITA 4849/DEL/2011[2005-06]Status: DisposedITAT Delhi26 Aug 2019AY 2005-06

Bench: Smt Beena A Pillai & Shri Prashant Maharishi

For Appellant: Shri Rohit Jain, AdvFor Respondent: Shri J. K. Mishra, CIT DR
Section 143(3)Section 147Section 148Section 32(1)

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D”: NEW DELHI BEFORE SMT BEENA A PILLAI, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER ITA Nos. Assessment Year 4536/Del/2009 2005-06 4560/Del/2011 2005-06 653/Del/2011 2007-08 4098/Del/2011 2008-09 1516/Del/2014 2009-10 4998/Del/2015 2010-11 4999/Del/2015 2011-12 Landbase India Ltd, The Deputy Commissioner of Vs. 25, Basant Lok, Community Income Tax, Centre, Vasant Vihar, New Delhi Circle-4(1), PAN: AAACI0053F New Delhi (Appellant) (Respondent) ITA No. Assessment Year 5582/Del/2010 2004-05 4721/Del/2009 2005-06 The Deputy Commissioner of Landbase In…

Deputy Commissioner of Income Tax-1, Kanpur vs. Smt. Shehla Ahmed, Kanpur

In the result, the appeal of the Revenue and the cross objection of the assessee are dismissed

ITA 181/LKW/2018[2013-14]Status: DisposedITAT Lucknow22 Aug 2019AY 2013-14

Bench: Shri. A. D. Jain & Shri T. S. Kapoorassessment Year: 2013-14 Dy. Cit-1 V. Smt. Shehla Ahmad Kanpur 376-C, Allied Street Jajmau, Kanpur Tan/Pan:Aexpa4122N (Appellant) (Respondent) C.O. No.09/Lkw/2018 [In Ita No.181/Lkw/2018] Assessment Year: 2013-14 Smt. Shehla Ahmad V. Dy. Cit-1 376-C, Allied Street Kanpur Jajmau, Kanpur Tan/Pan:Aexpa4122N (Cross-Objector) (Respondent) Department By: Shri R. K. Vishvakarma, D.R. Assessee By: Shri Swarn Singh, Fca Date Of Hearing: 24 07 2019 Date Of Pronouncement: 22 08 2019 O R D E R Per A. D. Jain, V.P.: This Is Revenue’S Appeal & Assessee’S Cross Objection Against The Order Of The Ld. Cit(A)-Ii, Kanpur, Dated 1/12/2017, For The Assessment Year 2013-14. 2. The Revenue Has Taken The Following Grounds Of Appeal: 1. The Ld. Commissioner Of Income Tax (Appeals)-Ii, Kanpur Has Erred In Law & On Facts In Deleting The Penalty Of Rs.22,00,000/- Imposed By The Assessing Officer On Account Of Undisclosed

For Appellant: Shri Swarn Singh, FCAFor Respondent: Shri R. K. Vishvakarma, D.R
Section 10(38)Section 139(1)Section 143(3)Section 271(1)(c)Section 274Section 40a

…IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH “B”, LUCKNOW BEFORE SHRI. A. D. JAIN, VICE PRESIDENT AND SHRI T. S. KAPOOR, ACCOUNTANT MEMBER Assessment Year: 2013-14 Dy. CIT-1 v. Smt. Shehla Ahmad Kanpur 376-C, Allied Street Jajmau, Kanpur TAN/PAN:AEXPA4122N (Appellant) (Respondent) C.O. No.09/LKW/2018 [In ITA No.181/LKW/2018] Assessment Year: 2013-14 Smt. Shehla Ahmad v. Dy. CIT-1 376-C, Allied Street Kanpur Jajmau, Kanpur TAN/PAN:AEXPA4122N (Cross-Objector) (Respondent) Department by: Shri R. K. Vishvakarma, D.R. Assessee by: Shri Swarn Singh, FCA Date of hearing: 24 07 2019 Date of pronouncement: 22 08 201…

M/S True Blue Finlease Ltd., New Delhi vs. DCIT, New Delhi

In the result, the appeals of the assessee are allowed

ITA 2653/DEL/2017[2010-11]Status: DisposedITAT Delhi21 Aug 2019AY 2010-11

Bench: Sh. Amit Shukladr. B. R. R. Kumarita No. 2651/Del/2017 : Asstt. Year : 2005-06 Ita No. 2652/Del/2017 : Asstt. Year : 2009-10 Ita No. 2653/Del/2017 : Asstt. Year : 2010-11 M/S True Blue Finlease Ltd., Vs Dcit, 527B, 5Th Floor, Hbn Officer, D-Mall, Central Circle-29, Plot-D, Distt. Centre, Paschim Vihar, New Delhi New Delhi-110087 (Appellant) (Respondent) Pan No. Aaact4280C Assessee By : Sh. Sunil Arora, Ca Revenue By : Sh. S. S. Rana, Cit Dr Date Of Hearing: 20.08.2019 Date Of Pronouncement: 21.08.2019 Order Per Bench:

For Appellant: Sh. Sunil Arora, CAFor Respondent: Sh. S. S. Rana, CIT DR
Section 132Section 153ASection 271Section 271(1)Section 271(1)(c)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES ‘G’, NEW DELHI Before Sh. Amit Shukla, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 2651/Del/2017 : Asstt. Year : 2005-06 ITA No. 2652/Del/2017 : Asstt. Year : 2009-10 ITA No. 2653/Del/2017 : Asstt. Year : 2010-11 M/s True Blue Finlease Ltd., Vs DCIT, 527B, 5th Floor, HBN Officer, D-Mall, Central Circle-29, Plot-D, Distt. Centre, Paschim Vihar, New Delhi New Delhi-110087 (APPELLANT) (RESPONDENT) PAN No. AAACT4280C Assessee by : Sh. Sunil Arora, CA Revenue by : Sh. S. S. Rana, CIT DR Date of Hearing: 20.08.2019 Date of Pronouncement: 21.08.2019…

M/S True Blue Finlease Ltd., New Delhi vs. DCIT, New Delhi

In the result, the appeals of the assessee are allowed

ITA 2652/DEL/2017[2009-10]Status: DisposedITAT Delhi21 Aug 2019AY 2009-10

Bench: Sh. Amit Shukladr. B. R. R. Kumarita No. 2651/Del/2017 : Asstt. Year : 2005-06 Ita No. 2652/Del/2017 : Asstt. Year : 2009-10 Ita No. 2653/Del/2017 : Asstt. Year : 2010-11 M/S True Blue Finlease Ltd., Vs Dcit, 527B, 5Th Floor, Hbn Officer, D-Mall, Central Circle-29, Plot-D, Distt. Centre, Paschim Vihar, New Delhi New Delhi-110087 (Appellant) (Respondent) Pan No. Aaact4280C Assessee By : Sh. Sunil Arora, Ca Revenue By : Sh. S. S. Rana, Cit Dr Date Of Hearing: 20.08.2019 Date Of Pronouncement: 21.08.2019 Order Per Bench:

For Appellant: Sh. Sunil Arora, CAFor Respondent: Sh. S. S. Rana, CIT DR
Section 132Section 153ASection 271Section 271(1)Section 271(1)(c)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES ‘G’, NEW DELHI Before Sh. Amit Shukla, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 2651/Del/2017 : Asstt. Year : 2005-06 ITA No. 2652/Del/2017 : Asstt. Year : 2009-10 ITA No. 2653/Del/2017 : Asstt. Year : 2010-11 M/s True Blue Finlease Ltd., Vs DCIT, 527B, 5th Floor, HBN Officer, D-Mall, Central Circle-29, Plot-D, Distt. Centre, Paschim Vihar, New Delhi New Delhi-110087 (APPELLANT) (RESPONDENT) PAN No. AAACT4280C Assessee by : Sh. Sunil Arora, CA Revenue by : Sh. S. S. Rana, CIT DR Date of Hearing: 20.08.2019 Date of Pronouncement: 21.08.2019…

M/S True Blue Finlease Ltd., New Delhi vs. DCIT, New Delhi

In the result, the appeals of the assessee are allowed

ITA 2651/DEL/2017[2005-06]Status: DisposedITAT Delhi21 Aug 2019AY 2005-06

Bench: Sh. Amit Shukladr. B. R. R. Kumarita No. 2651/Del/2017 : Asstt. Year : 2005-06 Ita No. 2652/Del/2017 : Asstt. Year : 2009-10 Ita No. 2653/Del/2017 : Asstt. Year : 2010-11 M/S True Blue Finlease Ltd., Vs Dcit, 527B, 5Th Floor, Hbn Officer, D-Mall, Central Circle-29, Plot-D, Distt. Centre, Paschim Vihar, New Delhi New Delhi-110087 (Appellant) (Respondent) Pan No. Aaact4280C Assessee By : Sh. Sunil Arora, Ca Revenue By : Sh. S. S. Rana, Cit Dr Date Of Hearing: 20.08.2019 Date Of Pronouncement: 21.08.2019 Order Per Bench:

For Appellant: Sh. Sunil Arora, CAFor Respondent: Sh. S. S. Rana, CIT DR
Section 132Section 153ASection 271Section 271(1)Section 271(1)(c)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES ‘G’, NEW DELHI Before Sh. Amit Shukla, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 2651/Del/2017 : Asstt. Year : 2005-06 ITA No. 2652/Del/2017 : Asstt. Year : 2009-10 ITA No. 2653/Del/2017 : Asstt. Year : 2010-11 M/s True Blue Finlease Ltd., Vs DCIT, 527B, 5th Floor, HBN Officer, D-Mall, Central Circle-29, Plot-D, Distt. Centre, Paschim Vihar, New Delhi New Delhi-110087 (APPELLANT) (RESPONDENT) PAN No. AAACT4280C Assessee by : Sh. Sunil Arora, CA Revenue by : Sh. S. S. Rana, CIT DR Date of Hearing: 20.08.2019 Date of Pronouncement: 21.08.2019…

Balbir Singh (HUF), Chandigarh vs. DCIT, C-1(1), Chandigarh

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 1661/CHANDI/2017[2004-05]Status: DisposedITAT Chandigarh20 Aug 2019AY 2004-05

Bench: Smt.Diva Singh & Smt.Annapurna Guptaआयकर अपील सं./ Ita No.1661/Chd/2017 "नधा"रण वष" / Assessment Year : 2004-05

For Appellant: Shri B.M.Monga, AdvFor Respondent: Shri Hemant Gupta, Sr.DR
Section 2Section 271Section 271(1)(c)Section 274

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ “ए”, च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH ‘A’, CHANDIGARH "ीमती "दवा "संह, "याय"क सद"य एवं "ीमती अ"नपूणा" गु"ता, लेखा सद"य BEFORE SMT.DIVA SINGH, JUDICIAL MEMBER AND SMT.ANNAPURNA GUPTA, ACCOUNTANT MEMBER आयकर अपील सं./ ITA No.1661/Chd/2017 "नधा"रण वष" / Assessment Year : 2004-05 M/s Balbir Singh (HUF), The D.C.I.T., बनाम Prop.M/s Sohi Banquet Hall, Circle-1(1), H.No.10, Sector 3, Chandigarh. Chandigarh. "थायी लेखा सं./PAN NO: AADHB4674A अपीलाथ"/Appellant ""यथ"/Respondent "नधा"रती क" ओर से/Assessee by: Shri B.M.Monga, Adv. & Shri Rohit Kaura, Adv. राज…

Harish Kumar HUF, New Delhi vs. DCIT, Circle-34(1), New Delhi

In the result, the appeal filed by the Assessee stands partly allowed

ITA 1469/DEL/2019[2015-16]Status: DisposedITAT Delhi19 Aug 2019AY 2015-16

Bench: Shri H.S. Sidhu & Dr. B.R.R. Kumara.Y. : 2015-16

For Appellant: Sh. Naveen ND Gupta, CA & Sh. AshuFor Respondent: Sh. Amit Katoch, Sr. DR
Section 10Section 142(1)Section 143(1)Section 143(2)Section 271(1)(c)Section 288ASection 94(7)

…IN THE INCOME TAX APPELATE TRIBUNAL DELHI BENCH “C”: NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND DR. B.R.R. KUMAR, ACCOUNTANT MEMBER A.Y. : 2015-16 HARISH KUMAR, (HUF), Vs. DCIT, CIRCLE 34(1), 5/21, SHANTI NIKETAN, NEW DELHI ROOM NO. 804, 8TH FLOOR, NEW DELHI – 110 021 (PAN: AAAHH9496M) E-2 BLOCK, PRATYAKASH KAR BHAWAN, CIVIC CENTRE, NEW DELHI – 110 002 (Appellant) (Respondent) Assessee by : Sh. Naveen ND Gupta, CA & Sh. Ashu Goel, CA Department by : Sh. Amit Katoch, Sr. DR. ORDER PER H.S. SIDHU, JM This appeal by the Assessee is directed against the Order dated 26.11.2018 of the Ld. Commissioner o…

M/S.Nishigandha Trading Co.Ltd, Mumbai vs. Deputy Commissioner of Income Tax 5(2)(1), Mumbai

In the result, the appeal of the assessee is partly allowed

ITA 7244/MUM/2017[2012-13]Status: DisposedITAT Mumbai09 Aug 2019AY 2012-13

Bench: Shri Mahavir Singh & Shri Rajesh Kumarassessment Year: 2012-13

For Appellant: Shri N.R. Porwal, A.RFor Respondent: Shri S. Abi Rama Karthikeyan, D.R
Section 143(3)Section 14ASection 271(1)(c)Section 274Section 41(1)

…014 order dated 10.01.2017 (Bom. – HC) has held that failure to state the limb in the notice issued u/s 271(1)(c) of the Act would render the proceedings invalid. Similarly the Karnatka High court has laid the same ratio in CIT Vs SSA’s Emerald Meadows (2016) 73 Taxmann.com 241 Karnataka wherein SLP dismissed as reported in (2016) 73 Taxmann.com 248 (SC) and CIT vs. Manjunath Cotton and Ginning Factory 4 M/s. Nishigandha Trading Co. Ltd. (2013) 359 ITR 565 (Kar.). We are therefore respectfully following the decisions of the Hon’ble Bombay High Court as stated hereinabove set aside the order of Ld. CIT(A) and dir…

Mr. Vinod Chugh, Panipat vs. ITO, Panipat

In the result, appeal of assessee is allowed

ITA 2238/DEL/2013[1994-95]Status: DisposedITAT Delhi08 Aug 2019AY 1994-95

Bench: Shri Bhavnesh Saini & Shri T.S. Kapoor

For Appellant: Shri Shailesh Gupta, C.AFor Respondent: Smt. Naina Soin Kapil, Sr. DR
Section 143(3)Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “D” : DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI T.S. KAPOOR, ACCOUNTANT MEMBER ITA.No.2238/Del./2013 Assessment Year 1994-1995 Shri Vinod Chugh, The Income Tax Officer, Prop. Dyal Furnishing, Ward -1, vs. G.T. Road, Panipat. Panipat. PAN AANPC9210D (Appellant) (Respondent) Shri Salil Aggarwal, Advocate And For Assessee : Shri Shailesh Gupta, C.A. For Revenue : Smt. Naina Soin Kapil, Sr. DR Date of Hearing : 06.08.2019 Date of Pronouncement : 08.08.2019 ORDER PER BHAVNESH SAINI, J.M. This appeal by Assessee has been directed against the Order of…

Mitesh Pravin Vador, New Delhi vs. ITO, Ward-55(4), New Delhi

In the result, the appeal of assessee is allowed

ITA 1176/DEL/2019[2014-15]Status: DisposedITAT Delhi01 Aug 2019AY 2014-15

Bench: Shri Bhavnesh Saini

For Appellant: Shri R.S. Singhvi, CAFor Respondent: Shri S.L. Anuragi, Sr. DR
Section 271(1)(c)Section 274Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “SMC”: DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER ITA.No.1176/Del./2019 Assessment Year 2014-15 Mitesh Pravin Vador Income Tax Officer, B-415, Nirman Vihar, vs. Ward 55(4), New Delhi. New Delhi. ABZPV4320Q (Appellant) (Respondent) For Assessee : Shri R.S. Singhvi, CA Shri Satyajeet Goyal, CA For Revenue : Shri S.L. Anuragi, Sr. DR Date of Hearing : 19.07.2019 Date of Pronouncement : 01.08.2019 ORDER This appeal by assessee has been directed against the order of Ld. CIT(Appeals)-19, New Delhi dated 17.12.2018 for AY 2014-15, challenging the levy of…