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 367,154 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

Aithent Technologies Pvt. Ltd., New Delhi vs. DCIT, New Delhi

In the result, appeal of assessee is allowed

ITA 1548/DEL/2017[2007-08]Status: DisposedITAT Delhi04 Jul 2019AY 2007-08

Bench: Shri Bhavnesh Saini & Shri Prashant Maharishi

For Appellant: -None-For Respondent: Shri Arun Kumar Yadav, Sr. D.R
Section 143(3)Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “A”: DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER ITA.No.1548/Del./2017 Assessment Year 2007-2008 Aithent Technologies Pvt. The DCIT, Circle-2(1), Ltd., A-16/9, Vasant Vihar, New Delhi – 110 057. vs., C.R. Building, New Delhi. PAN AAACS2319H (Appellant) (Respondent) For Assessee : -None- For Revenue : Shri Arun Kumar Yadav, Sr. D.R. Date of Hearing : 04.07.2019 Date of Pronouncement : 04.07.2019 ORDER PER BHAVNESH SAINI, J.M. This appeal by Assessee has been directed against the Order of the Ld. CIT(A)-1, New…

The Income Tax Officer Ward-7(1)(3), Bangalore vs. M/S Verde Developers Pvt Ltd, Bangalore

In the result, both the appeals filed by the revenue are dismissed

ITA 3325/BANG/2018[2008-09]Status: DisposedITAT Bangalore28 Jun 2019AY 2008-09

Bench: Shri Arun Kumar Garodia & Shri Pavan Kumar Gadale

For Appellant: Dr. C.P. Ramaswami, AdvocateFor Respondent: Shri R.N. Siddappaji, Addl. CIT (DR)
Section 271Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI ARUN KUMAR GARODIA, ACCOUNTANT MEMBER AND SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER Assessment Appeal No. Appellant Respondent Year M/s. Triad Resorts and Hotels Pvt. Ltd., ‘Aparanta’, 2208, HAL The Income Tax Officer, ITA No. 3rd Stage, 80 Feet Ward – 7 (1) (2), 3324/Bang/2018 Road, Bangalore. Kodihalli, Bangalore – 560 008. PAN: AAACT6316P M/s. Verde Developers Pvt. Ltd., Aparanta’, 2208, HAL The Income Tax Officer, ITA No. 3rd Stage, 80 Feet Ward – 7 (1) (3), 3325/Bang/2018 Road, Bangalore. Vs. Kodihalli, 2008-09 Bangalore – 560 008. PAN:…

The Income Tax Officer Ward-7(1)(2), Bangalore vs. M/S Triad Resorts and Hotels Pvt Ltd, Bangalore

In the result, both the appeals filed by the revenue are dismissed

ITA 3324/BANG/2018[2008-09]Status: DisposedITAT Bangalore28 Jun 2019AY 2008-09

Bench: Shri Arun Kumar Garodia & Shri Pavan Kumar Gadale

For Appellant: Dr. C.P. Ramaswami, AdvocateFor Respondent: Shri R.N. Siddappaji, Addl. CIT (DR)
Section 271Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI ARUN KUMAR GARODIA, ACCOUNTANT MEMBER AND SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER Assessment Appeal No. Appellant Respondent Year M/s. Triad Resorts and Hotels Pvt. Ltd., ‘Aparanta’, 2208, HAL The Income Tax Officer, ITA No. 3rd Stage, 80 Feet Ward – 7 (1) (2), 3324/Bang/2018 Road, Bangalore. Kodihalli, Bangalore – 560 008. PAN: AAACT6316P M/s. Verde Developers Pvt. Ltd., Aparanta’, 2208, HAL The Income Tax Officer, ITA No. 3rd Stage, 80 Feet Ward – 7 (1) (3), 3325/Bang/2018 Road, Bangalore. Vs. Kodihalli, 2008-09 Bangalore – 560 008. PAN:…

Shyam Kaur, New Delhi vs. ACIT, Circle- 44(1), New Delhi

In the result, appeal of assessee allowed

ITA 8030/DEL/2018[2013-14]Status: DisposedITAT Delhi25 Jun 2019AY 2013-14

Bench: Smt. Diva Singh

For Appellant: Sh. B.L. Gupta, ITPFor Respondent: Sh. S.L. Anuragi, Sr. DR
Section 271Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH: ‘SMC’: NEW DELHI) BEFORE SMT. DIVA SINGH, JUDICIAL MEMBER ITA Nos.:- 8026 to 8030/Del/2018 (Assessment Years: 2009-10 to 2013-14) Shyam Kaur (Individual) ACIT 823, Palam Vihar, Bijwassan, Vs. Circle- 44(1) New Delhi, Pin: 110061 New Delhi PAN No: BSDPK7523A APPELLANT RESPONDENT Assessee by : Sh. B.L. Gupta, ITP. Revenue by : Sh. S.L. Anuragi, Sr. DR Date of Hearing : 12.06.2019 Date of Pronouncement : 25.06.2019 ORDER PER DIVA SINGH: By these five appeals filed by the assessee, the correctness of the separate orders dated 09.10.2018 of CIT(A)-15, New Delhi,…

Shyam Kaur (Individual), New Delhi vs. ACIT, Circle-44(1), New Delhi

In the result, appeal of assessee allowed

ITA 8029/DEL/2018[2012-13]Status: DisposedITAT Delhi25 Jun 2019AY 2012-13

Bench: Smt. Diva Singh

For Appellant: Sh. B.L. Gupta, ITPFor Respondent: Sh. S.L. Anuragi, Sr. DR
Section 271Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH: ‘SMC’: NEW DELHI) BEFORE SMT. DIVA SINGH, JUDICIAL MEMBER ITA Nos.:- 8026 to 8030/Del/2018 (Assessment Years: 2009-10 to 2013-14) Shyam Kaur (Individual) ACIT 823, Palam Vihar, Bijwassan, Vs. Circle- 44(1) New Delhi, Pin: 110061 New Delhi PAN No: BSDPK7523A APPELLANT RESPONDENT Assessee by : Sh. B.L. Gupta, ITP. Revenue by : Sh. S.L. Anuragi, Sr. DR Date of Hearing : 12.06.2019 Date of Pronouncement : 25.06.2019 ORDER PER DIVA SINGH: By these five appeals filed by the assessee, the correctness of the separate orders dated 09.10.2018 of CIT(A)-15, New Delhi,…

Shyam Kaur (Individual), New Delhi vs. ACIT, Circle-44(1), New Delhi

In the result, appeal of assessee allowed

ITA 8028/DEL/2018[2011-12]Status: DisposedITAT Delhi25 Jun 2019AY 2011-12

Bench: Smt. Diva Singh

For Appellant: Sh. B.L. Gupta, ITPFor Respondent: Sh. S.L. Anuragi, Sr. DR
Section 271Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH: ‘SMC’: NEW DELHI) BEFORE SMT. DIVA SINGH, JUDICIAL MEMBER ITA Nos.:- 8026 to 8030/Del/2018 (Assessment Years: 2009-10 to 2013-14) Shyam Kaur (Individual) ACIT 823, Palam Vihar, Bijwassan, Vs. Circle- 44(1) New Delhi, Pin: 110061 New Delhi PAN No: BSDPK7523A APPELLANT RESPONDENT Assessee by : Sh. B.L. Gupta, ITP. Revenue by : Sh. S.L. Anuragi, Sr. DR Date of Hearing : 12.06.2019 Date of Pronouncement : 25.06.2019 ORDER PER DIVA SINGH: By these five appeals filed by the assessee, the correctness of the separate orders dated 09.10.2018 of CIT(A)-15, New Delhi,…

Shyam Kaur (Individual), New Delhi vs. ACIT, Circle-44(1), New Delhi

In the result, appeal of assessee allowed

ITA 8027/DEL/2018[2010-11]Status: DisposedITAT Delhi25 Jun 2019AY 2010-11

Bench: Smt. Diva Singh

For Appellant: Sh. B.L. Gupta, ITPFor Respondent: Sh. S.L. Anuragi, Sr. DR
Section 271Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH: ‘SMC’: NEW DELHI) BEFORE SMT. DIVA SINGH, JUDICIAL MEMBER ITA Nos.:- 8026 to 8030/Del/2018 (Assessment Years: 2009-10 to 2013-14) Shyam Kaur (Individual) ACIT 823, Palam Vihar, Bijwassan, Vs. Circle- 44(1) New Delhi, Pin: 110061 New Delhi PAN No: BSDPK7523A APPELLANT RESPONDENT Assessee by : Sh. B.L. Gupta, ITP. Revenue by : Sh. S.L. Anuragi, Sr. DR Date of Hearing : 12.06.2019 Date of Pronouncement : 25.06.2019 ORDER PER DIVA SINGH: By these five appeals filed by the assessee, the correctness of the separate orders dated 09.10.2018 of CIT(A)-15, New Delhi,…

Shyam Kaur (Individual), New Delhi vs. ACIT, Circle-44(1), New Delhi

In the result, appeal of assessee allowed

ITA 8026/DEL/2018[2009-10]Status: DisposedITAT Delhi25 Jun 2019AY 2009-10

Bench: Smt. Diva Singh

For Appellant: Sh. B.L. Gupta, ITPFor Respondent: Sh. S.L. Anuragi, Sr. DR
Section 271Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH: ‘SMC’: NEW DELHI) BEFORE SMT. DIVA SINGH, JUDICIAL MEMBER ITA Nos.:- 8026 to 8030/Del/2018 (Assessment Years: 2009-10 to 2013-14) Shyam Kaur (Individual) ACIT 823, Palam Vihar, Bijwassan, Vs. Circle- 44(1) New Delhi, Pin: 110061 New Delhi PAN No: BSDPK7523A APPELLANT RESPONDENT Assessee by : Sh. B.L. Gupta, ITP. Revenue by : Sh. S.L. Anuragi, Sr. DR Date of Hearing : 12.06.2019 Date of Pronouncement : 25.06.2019 ORDER PER DIVA SINGH: By these five appeals filed by the assessee, the correctness of the separate orders dated 09.10.2018 of CIT(A)-15, New Delhi,…

Deputy Commissioner of Income Tax, Jaipur vs. Shri Kamal Sethia, Jaipur

In the result, both the appeals filed by the Revenue are dismissed

ITA 1498/JPR/2018[2014-15]Status: DisposedITAT Jaipur07 Jun 2019AY 2014-15
For Appellant: Shri Anil Goyal (CA)For Respondent: Shri B. K. Gupta (CIT) fu/kZkfjrh dh vksj ls@
Section 132(1)Section 132(4)Section 139(1)Section 139(5)Section 143(3)Section 153ASection 271(1)(c)

…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 vk;dj vihy la-@ITA. No. 1498/JP/2018 fu/kZkj.k o"kZ@Assessment Year : 2014-15 cuke Deputy Commissioner of Income Sh. Kamal Sethia Vs. tax, Central Circle-1, Jaipur 801, Western Height, S-21, Shyam Nagar, Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AFEPS7265Q vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA. No. 1499/JP/2018 fu/kZkj.k o"kZ@Assessment Year : 2014-1…

Vijay Laxmi Rajput, Delhi vs. ITO, Ward-40(4), New Delhi

In the result, appeal of assessee allowed

ITA 7657/DEL/2018[2014-15]Status: DisposedITAT Delhi06 Jun 2019AY 2014-15

Bench: Shri Bhavnesh Saini

For Appellant: Shri M.P. Gupta And Shri M.K. Gupta, AdvocatesFor Respondent: Shri V.R. Sonbhadra, Sr.DR
Section 271(1)(c)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “SMC”: DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER ITA.No.7657/Del./2018 Assessment Year 2014-2015 Mrs. Vijay Laxmi Rajput, The Income Tax Officer, 1878 Main Road, Ward-40(4), Room vs., Ganeshpura, Tri Nagar, No.1708, E-2 Block, Delhi – 110 035. Pratyaksh Kar Bhawan, PAN AADPR4828E Civic Centre, New Delhi. (Appellant) (Respondent) For Assessee : Shri M.P. Gupta And Shri M.K. Gupta, Advocates. For Revenue : Shri V.R. Sonbhadra, Sr.DR Date of Hearing : 06.06.2019 Date of Pronouncement : 06.06.2019 ORDER This appeal by Assessee has been directed against the…

Sanjeev Kumar Khatri, New Delhi vs. ITO, Ward- 2(3), Faridabad

In the result, appeal of assessee allowed

ITA 307/DEL/2019[2007-08]Status: DisposedITAT Delhi04 Jun 2019AY 2007-08

Bench: Shri Bhavnesh Saini

For Appellant: Ms. Monika GhaiFor Respondent: Shri S.L. Anuragi, Sr.DR
Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “SMC”: DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER ITA.No.307/Del./2019 Assessment Year 2007-2008 Mr. Sanjeev Kumar Khatri, The Income Tax Officer, New Delhi. PAN AKNPK5470F Ward-2(3), vs., C/o. M/s. RRA TAX INDIA, Faridabad. D-28, South Extension, Part-1, New Delhi–110049. (Appellant) (Respondent) Shri Somil Agarwal, And For Assessee : Ms. Monika Ghai, Advocates. For Revenue : Shri S.L. Anuragi, Sr.DR Date of Hearing : 04.06.2019 Date of Pronouncement : 04.06.2019 ORDER This appeal by Assessee has been directed against the Order of the Ld. CIT(A), Fari…

Spj Infracon Ltd., New Delhi vs. ACIT, Circle- 22(2), New Delhi

In the result, appeal of assessee allowed

ITA 8091/DEL/2018[2010-11]Status: DisposedITAT Delhi03 Jun 2019AY 2010-11

Bench: Shri Bhavnesh Saini

For Appellant: Shri Manpreet Singh KapoorFor Respondent: Shri S.L. Anuragi, Sr.DR
Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “SMC”: DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER ITA.No.8091/Del./2018 Assessment Year 2010-2011 M/s. SPJ Infracon Ltd., The ACIT, Circle-22(2), 86, UB-24, Jawahar Nagar, Near Kamla Nagar, vs., New Delhi. New Delhi – 110007. PAN AANCS4893B (Appellant) (Respondent) For Assessee : Shri Manpreet Singh Kapoor, F.C.A For Revenue : Shri S.L. Anuragi, Sr.DR Date of Hearing : 03.06.2019 Date of Pronouncement : 03.06.2019 ORDER This appeal by Assessee has been directed against the Order of the Ld. CIT(A)-30, New Delhi, Dated 05.10.2018, for the A.Y. 2010-2011, c…

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

In the result, appeal of assessee allowed

ITA 8020/DEL/2018[2013-14]Status: DisposedITAT Delhi03 Jun 2019AY 2013-14

Bench: Shri Bhavnesh Saini

For Appellant: -None-For Respondent: Shri S.L. Anuragi, Sr.DR
Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “SMC”: DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER ITA.No.8020/Del./2018 Assessment Year 2013-2014 Smt. Krishna Devi The ACIT, (Individual), 823, Palam Vihar More, Bijwasan, vs., Circle – 44 (1), New Delhi – 110 061. New Delhi. PAN BXWPD1061J (Appellant) (Respondent) For Assessee : -None- For Revenue : Shri S.L. Anuragi, Sr.DR Date of Hearing : 03.06.2019 Date of Pronouncement : 03.06.2019 ORDER This appeal by Assessee has been directed against the Order of the Ld. CIT(A)-15, New Delhi, Dated 09.10.2018, for the A.Y. 2013-2014, challenging the levy of pe…

Arun Ravindranath Sawhney, Mumbai vs. DCIT Cen Cir 3(4), Mumbai

In the result, the appeal of assessee is allowed

ITA 7192/MUM/2016[2007-08]Status: DisposedITAT Mumbai31 May 2019AY 2007-08

Bench: Sri Mahavir Singh, Jm & Sri G Manjunatha, Am Aayakr Apila Sam./ Ita No. 7192/Mum/2016 (Inaqa-Arna Baya- / Assessment Year 2007-08) Arun Ravindranath Sawhney The Dy. Commissioner Of 502, Daisylea Apartment, 17- Income Tax, Central Circle A Mount Pleasant Road, 3(4), Old Acit Central Vs. Mumbai-400 006 Circle 24& 26 Air India Building, Nariman Point, Mumbai-400 021 .. (P`%Yaqaai- / Respondent) (Apilaaqai- / Appellant) स्थायी लेखा िं./Pan No. Aafps4688F

For Appellant: Shri Nitesh Joshi, ARFor Respondent: S/shri Anadi Varma
Section 132Section 143(3)Section 153ASection 271Section 271(1)Section 271(1)(c)Section 274

…आयकर अपीलीय अधिकरण “A” न्यायपीठ म ुंबई में। IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI श्री महावीर स िंह, न्याययक दस्य एविं श्री जी. मंजुनाथ लेखा दस्य के मक्ष । BEFORE SRI MAHAVIR SINGH, JM AND SRI G MANJUNATHA, AM Aayakr ApIla saM./ ITA No. 7192/Mum/2016 (inaQa-arNa baYa- / Assessment Year 2007-08) Arun Ravindranath Sawhney The Dy. Commissioner of 502, Daisylea Apartment, 17- Income Tax, Central Circle A Mount Pleasant Road, 3(4), Old ACIT Central Vs. Mumbai-400 006 Circle 24& 26 Air India Building, Nariman Point, Mumbai-400 021 .. (p`%yaqaaI- / Respondent) (ApIlaaqaI- / Appellant) स्थायी लेखा िं./P…

Mohinder Singh Malik, New Delhi vs. ACIT, Circle-36(1), New Delhi

ITA 110/DEL/2019[2010-11]Status: DisposedITAT Delhi31 May 2019AY 2010-11

Bench: Shri G.D. Agrawal & Shri Sudhanshu Srivastavaassessment Year: 2010-11 Assessment Year: 2010-11

For Appellant: Shri Ajay Wadhwa AdvFor Respondent: Ms Rinku Singh, Sr. DR
Section 143(1)Section 271Section 271(1)(c)

…ITA No. 110/D/2019 & 6739/D/2018 Assessment year 2010-11 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’ NEW DELHI BEFORE SHRI G.D. AGRAWAL, VICE PRESIDENT AND SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER Assessment Year: 2010-11 Assessment Year: 2010-11 Mohinder Singh Malik, ACIT, D-13/1, Model Town, Circle 36(1), vs New Delhi-1100009 New Delhi. (PAN: ADIPM4183F) Appellant Respondent Assessee by : Shri Ajay Wadhwa Adv. Ms Ayushi Gupta, CA Department by: Ms Rinku Singh, Sr. DR Date of hearing : 22.05.2019 Date of pronouncement : 31.05.2019 O R D E R PER SUDHANSHU SRIVASTAVA, JM : Both these appeal…

Mohinder Singh Malik, New Delhi vs. ACIT, Circle-36(1), New Delhi

ITA 6739/DEL/2018[2010-11]Status: DisposedITAT Delhi31 May 2019AY 2010-11

Bench: Shri G.D. Agrawal & Shri Sudhanshu Srivastavaassessment Year: 2010-11 Assessment Year: 2010-11

For Appellant: Shri Ajay Wadhwa AdvFor Respondent: Ms Rinku Singh, Sr. DR
Section 143(1)Section 271Section 271(1)(c)

…ITA No. 110/D/2019 & 6739/D/2018 Assessment year 2010-11 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’ NEW DELHI BEFORE SHRI G.D. AGRAWAL, VICE PRESIDENT AND SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER Assessment Year: 2010-11 Assessment Year: 2010-11 Mohinder Singh Malik, ACIT, D-13/1, Model Town, Circle 36(1), vs New Delhi-1100009 New Delhi. (PAN: ADIPM4183F) Appellant Respondent Assessee by : Shri Ajay Wadhwa Adv. Ms Ayushi Gupta, CA Department by: Ms Rinku Singh, Sr. DR Date of hearing : 22.05.2019 Date of pronouncement : 31.05.2019 O R D E R PER SUDHANSHU SRIVASTAVA, JM : Both these appeal…

Shri Vimal Chand Surana, Jaipur vs. Deputy Commissioner of Income Tax, Jaipur

In the result, appeal of the assessee is allowed

ITA 304/JPR/2018[2015-16]Status: DisposedITAT Jaipur30 May 2019AY 2015-16
For Appellant: Shri S.R. Sharma (CA) &For Respondent: Shri B.K. Gupta (CIT)
Section 132Section 132(4)Section 139(1)Section 143(3)Section 271ASection 274

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, 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. 304/JP/2018 fu/kZkj.k o"kZ@Assessment Year : 2015-16. cuke Shri Vimal Chand Surana, The Deputy Commissioner Vs. B-7, Surana Enclave, of Income-tax, Ram Singh Road, Central Circle-2, Opp. SMS Hospital, Jaipur. Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN No. AFEPS 6866 D vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri S.R. Sha…

R. G. Colonisers P Ltd., Jaipur vs. Deputy Commissioner of Income Tax, Circle-3, Jaipur

In the result, appeal of the assessee is allowed

ITA 931/JPR/2018[2011-12]Status: DisposedITAT Jaipur24 May 2019AY 2011-12
For Appellant: Shri Madhukar Garg (CA)For Respondent: Shri Rajendra Singh (JCIT)
Section 143(3)Section 145(3)Section 147Section 148Section 271(1)(c)Section 40

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, 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. 931/JP/2018 fu/kZkj.k o"kZ@Assessment Year : 2011-12. cuke M/s. R.G. Colonizers Pvt. Ltd., The DCIT, Vs. 4, Thirupati Trade Centre, Circle-3, Sansar Chandra Road, Jaipur. Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN No. AAACR 8269 D vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri Madhukar Garg (CA) jktLo dh vksj ls@ Revenue b…

Bhupendra C. Dalal, Mumbai vs. DCIT (OSD-II) Cr-7, Mumbai

In the result, all the four appeals of the assessee are partly allowed

ITA 5324/MUM/2013[1991-92]Status: DisposedITAT Mumbai24 May 2019AY 1991-92

Bench: Shri Sandeep Gosain & Shri Rajesh Kumar

For Appellant: Shri Vipul Joshi, A.RFor Respondent: Dr. P. Daniel, D.R
Section 143(3)Section 254ASection 271Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “B”, MUMBAI BEFORE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER AND SHRI RAJESH KUMAR, ACCOUNTANT MEMBER ITA Nos.5323, 5324, 5325 & 5326/M/2013 Assessment Years: 1990-91, 1991-92, 1992-93 & 1993-94 Shri Bhupendra C. Dalal, DCIT (OSD-II), CR-7, Dalal Street, Vs. Aayakar Bhavan, Mumbai – 400 023 4th Floor, 101 M.K. Road, PAN: AABPD 3308H Mumbai - 400020 (Appellant) (Respondent) Present for: Assessee by : Shri Vipul Joshi, A.R. Revenue by : Dr. P. Daniel, D.R. Date of Hearing : 09.05.2019 Date of Pronouncement : 24.05.2019 O R D E R Per Rajesh Kumar, Accountant Member:…

Bhupendra C. Dalal, Mumbai vs. DCIT (OSD-II) Cr-7, Mumbai

In the result, all the four appeals of the assessee are partly allowed

ITA 5323/MUM/2013[1990-91]Status: DisposedITAT Mumbai24 May 2019AY 1990-91

Bench: Shri Sandeep Gosain & Shri Rajesh Kumar

For Appellant: Shri Vipul Joshi, A.RFor Respondent: Dr. P. Daniel, D.R
Section 143(3)Section 254ASection 271Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “B”, MUMBAI BEFORE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER AND SHRI RAJESH KUMAR, ACCOUNTANT MEMBER ITA Nos.5323, 5324, 5325 & 5326/M/2013 Assessment Years: 1990-91, 1991-92, 1992-93 & 1993-94 Shri Bhupendra C. Dalal, DCIT (OSD-II), CR-7, Dalal Street, Vs. Aayakar Bhavan, Mumbai – 400 023 4th Floor, 101 M.K. Road, PAN: AABPD 3308H Mumbai - 400020 (Appellant) (Respondent) Present for: Assessee by : Shri Vipul Joshi, A.R. Revenue by : Dr. P. Daniel, D.R. Date of Hearing : 09.05.2019 Date of Pronouncement : 24.05.2019 O R D E R Per Rajesh Kumar, Accountant Member:…