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 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 274 Section 143(3)Section 153A Section 270A Section 250 Section 139(1)Section 14A

Issues it is cited on

section 271(l)section 271(l)(c)section 274 furnishing inaccurate particulars penalty proceedings initiated furnishing inaccurate particulars of income concealment of income penalty u/s 271(1)(c)section 271aab penalty under section 271(1)(c)section 271(1)levy of penalty

Judgments citing CIT v. SSA’s Emerald Meadows

Man Equipment Co. P.Ltd, Mumbai vs. DCIT Cen Cir 37, Mumbai

In the result, all the three appeals of the assessee are allowed

ITA 1507/MUM/2016[2005-06]Status: DisposedITAT Mumbai21 May 2019AY 2005-06

Bench: Shri Sandeep Gosain & Shri Rajesh Kumar

For Appellant: NoneFor Respondent: Shri Jothilakshmi Nayak, D.R

Section 143(3)Section 153ASection 271(1)(c)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “B”, MUMBAI BEFORE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER AND SHRI RAJESH KUMAR, ACCOUNTANT MEMBER ITA Nos.1507, 1508 & 1509/M/2016 Assessment Years: 2005-06, 2006-07 & 2007-08 M/s. Man Equipment Co. DCIT, Central Circle 37, P. Ltd., Mumbai 69, SVP Road, Vs. Dongri, Mumbai – 400 009 PAN: AAACM9716E (Appellant) (Respondent) Present for: Assessee by : None Revenue by : Shri Jothilakshmi Nayak, D.R. Date of Hearing : 14.05.2019 Date of Pronouncement : 21.05.2019 O R D E R Per Rajesh Kumar, Accountant Member: The above titled three appeals have been preferred by th…

Sony Dadc Manufacturing (India ) P.Ltd, Navi Mumbai vs. Asst CIT 11(1), Mumbai

In the result, appeal of the assessee is allowed

ITA 3648/MUM/2016[2003-04]Status: DisposedITAT Mumbai16 May 2019AY 2003-04

Bench: Shri Rajesh Kumar & Shri Ram Lal Negiassessment Year: 2003-04

For Appellant: Shri Neeraj Sheth, A.RFor Respondent: Shri Chaudhary Arunkumar Singh, D.R

Section 143(3)Section 254Section 271Section 271(1)(c)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “G”, MUMBAI BEFORE SHRI RAJESH KUMAR, ACCOUNTANT MEMBER AND SHRI RAM LAL NEGI, JUDICIAL MEMBER Assessment Year: 2003-04 M/s. Sony DADC Assistant Commissioner Manufacturing (India) Pvt. of Income Tax, Ltd., Range-11(1), C-106, Trans Thane Room No.439, Vs. Creek, Aayakar Bhavan, MIDC Industrial Area, M.K. Road, Pawane Village, Mumbai Navi Mumbai – 400 705 PAN: AACCS1614B (Appellant) (Respondent) Present for: Assessee by : Shri Neeraj Sheth, A.R. Revenue by : Shri Chaudhary Arunkumar Singh, D.R. Date of Hearing : 30.04.2019 Date of Pronouncement : 16.05.2019 O R…

Sonali D. Mehta, Mumbai vs. Assistant Commissioner of Income Tax 17 (3) Erstwhile Deputy Commissioner Income Tax 12(1), Mumbai

In the result, appeal of the assessee is allowed

ITA 6708/MUM/2017[2008-09]Status: DisposedITAT Mumbai15 May 2019AY 2008-09

Bench: Shri Mahavir Singh & Shri Rajesh Kumarassessment Year: 2008-09

For Appellant: Shri Paresh Shaparia, A.RFor Respondent: Shri Chaudhary Arunkumar Singh, D.R

Section 143(3)Section 14ASection 271Section 271(1)(c)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “G”, MUMBAI BEFORE SHRI MAHAVIR SINGH, JUDICIAL MEMBER AND SHRI RAJESH KUMAR, ACCOUNTANT MEMBER Assessment Year: 2008-09 Mrs. Sonali D. Mehta, ACIT 17(3), 105, Apollo Street, Erstwhile- DCIT-12(1), 2nd Floor, Room No.31, Vs. Mumbai M.S. Marg, Fort, Mumbai – 400 023 PAN: AANPM 7994C (Appellant) (Respondent) Present for: Assessee by : Shri Paresh Shaparia, A.R. Revenue by : Shri Chaudhary Arunkumar Singh, D.R. Date of Hearing : 10.04.2019 Date of Pronouncement : 15.05.2019 O R D E R Per Rajesh Kumar, Accountant Member: The present appeal has been preferred by…

Jivan Dhingra, New Delhi vs. ITO, Ward- 33(5), New Delhi

In the result, appeal of Assessee allowed

ITA 5373/DEL/2018[2014-15]Status: DisposedITAT Delhi01 May 2019AY 2014-15

Bench: Shri Bhavnesh Saini

For Appellant: Shri Ashish Goel, C.A. &For Respondent: Shri S.L. Anuragi, Sr. D.R

Section 271(1)(c)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “SMC” : DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER ITA.No.5373/Del./2018 Assessment Year 2014-2015 Shri Jivan Dhingra, The Income Tax Officer, 1567, Sector-B, Pocket-1, vs. Vasant Kunj, New Delhi. Ward-33(5), New Delhi. PIN 110070 PAN AASPD5973B (Appellant) (Respondent) For Assessee : Shri Ashish Goel, C.A. & Mrs. Surbhi Goyal, C.A. For Revenue : Shri S.L. Anuragi, Sr. D.R. Date of Hearing : 30.04.2019 Date of Pronouncement : 01.05.2019 ORDER This appeal by Assessee has been directed against the Order of the Ld. CIT(A)-1, New Delhi, Dated 11.06.2018, for…

Shri Heera Chand Jain, Jaipur vs. Income Tax Officer, Ward-1-3, Jaipur

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

ITA 964/JPR/2018[2003-04]Status: DisposedITAT Jaipur30 Apr 2019AY 2003-04

For Appellant: Shri S.R. Sharma (C.A.) &For Respondent: Shri Raj Mehra (ACIT)

Section 131ASection 133ASection 139Section 148Section 271Section 271(1)(c)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR Jh jes’k lh0 ’kekZ] ys[kk lnL; ,oa Jh fot; iky jko] U;kf;d lnL; ds le{k BEFORE: SHRI RAMESH. C. SHARMA, AM & SHRI VIJAY PAL RAO, JM vk;dj vihy la-@ITA No. 964/JP/2018 fu/kZkj.k o"kZ@Assessment Year : 2003-04 cuke Shri Hira Chand Jain The ITO, Prop. M/s Gaurav Jain Steel Center, Vs. Ward-1(3), 113, Tripolia Bazar, Jaipur. Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: ABXPJ 6901 B vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by: Shri S.R. Sharma (C.A.) & Shri Rajani Kant Bhatra…

M/S. Bharat Immunological & Biological Corporation Ltd., New Delhi vs. DCIT, Uttar Pradesh

In the result, appeal of assessee is allowed

ITA 5538/DEL/2015[2008-09]Status: DisposedITAT Delhi29 Apr 2019AY 2008-09

Bench: Shri Bhavnesh Saini & Shri O.P. Kant

For Appellant: Shri Somil AggarwalFor Respondent: Smt. Rinku Singh, Sr. D.R

Section 271(1)(c)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “C”: DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI O.P. KANT, ACCOUNTANT MEMBER ITA.No.5538/Del./2015 Assessment Year 2008-2009 M/s. Bharat Immunological & The Dy. CIT, Biological Corporation Ltd., Bulandshahr vs., Circle, PAN AABCB4550C C/o. RRA TAXINDIA, Bulandshahr. D-28, South Extension, Part-I, New Delhi-110049 (Appellant) (Respondent) Dr. Rakesh Gupta, And For Assessee : Shri Somil Aggarwal, Advocates For Revenue : Smt. Rinku Singh, Sr. D.R. Date of Hearing : 29.04.2019 Date of Pronouncement : 29.04.2019 ORDER PER BHAVNESH SAINI, J.M. This a…

York Scientific Industries Pvt. Ltd., Delhi vs. ITO, Ward- 27(4), New Delhi

In the result, the Appeal of the Assessee is dismissed

ITA 6030/DEL/2018[2006-07]Status: DisposedITAT Delhi24 Apr 2019AY 2006-07

Bench: Shri H.S. Sidhu

Section 133Section 133ASection 143(2)Section 143(3)Section 147Section 148Section 151Section 271Section 271(1)(c)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘SMC’ NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER I.T.A .No.-6030/Del/2018 (ASSESSMENT YEAR-2006-07) York Scientific Industries P. Ltd. vs ITO C/o Vinod Arora, 14, Chitra Vihar Ward 27(4), Delhi. New Delhi. PAN No. AAACY1002H (APPELLANT) (RESPONDENT) Appellant by Shri Suresh Anand, FCA Respondent by Shri S.L. Anuragi, Sr. DR ORDER This appeal filed by the Assessee is directed against the order dated 04.06.2018 of the Ld. CIT(Appeals)-9, New Delhi relevant to assessment year 2006-07 on the following grounds of appeal: - 1. “That on facts and circumstan…

M/S. Ochoa Laboratories Ltd., New Delhi vs. ACIT, New Delhi

ITA 4967/DEL/2016[2009-10]Status: DisposedITAT Delhi10 Apr 2019AY 2009-10

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

For Appellant: Sh. Manu Monga, AdvFor Respondent: Ms. Rinku Singh, Sr. DR

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

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘E’ : NEW DELHI) BEFORE SHRI R.K.PANDA, ACCOUNTANT MEMBER AND SHRI KULDIP SINGH, JUDICIAL MEMBER ITA No.4967/Del./2016 (ASSESSMENT YEAR : 2009-10) Ochoa Laboratories Ltd. Vs. ACIT E- 360, Circle – 13(1) Greater Kailash-II New Delhi New Delhi (PAN : AAACO1370J) Appellant Respondent ASSESSEE BY : Sh. Manu Monga, Adv. REVENUE BY : Ms. Rinku Singh, Sr. DR Date of Hearing : 01.04.2019 Date of Order : 10 .04.2019 O R D E R PER KULDIP SINGH, JUDICIAL MEMBER : Appellant, Ochoa Laboratories Ltd. (hereinafter referred to as ‘the assessee’), by filing the present ap…

Moving Picture Company India Ltd., New Delhi vs. DCIT, New Delhi

ITA 2896/DEL/2015[2008-09]Status: DisposedITAT Delhi29 Mar 2019AY 2008-09

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

For Appellant: Shri Sanjay Sood, CAFor Respondent: Ms. Rinku Singh, Senior DR

Section 143Section 14ASection 271(1)(c)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘E’ : NEW DELHI) BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER and SHRI KULDIP SINGH, JUDICIAL MEMBER ITA No.2896/Del./2015 (ASSESSMENT YEAR : 2008-09) M/s. Moving Picture Company India Ltd., vs. DCIT, Circle 5 (1), 405, Skylark Building, New Delhi. 60, Nehru Place, New Delhi – 110 019. (PAN : AAACM6292R) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Sanjay Sood, CA REVENUE BY : Ms. Rinku Singh, Senior DR Date of Hearing : 13.03.2019 Date of Order : 29.03.2019 O R D E R PER KULDIP SINGH, JUDICIAL MEMBER : The Appellant, M/s. Moving Picture Company India Ltd. (h…

Babita Khurana, New Delhi vs. DCIT, Central Circle, Noida

In the result, appeal of assessee is allowed

ITA 4707/DEL/2018[2010-11]Status: DisposedITAT Delhi08 Mar 2019AY 2010-11

Bench: Shri Bhavnesh Saini

For Appellant: AdvocatesFor Respondent: Shri S.L. Anuragi, Sr. D.R

Section 132Section 139(1)Section 143(3)Section 153ASection 271Section 271(1)(c)Section 271BSection 274Section 50C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “SMC” : DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER ITA.Nos.4707/Del./2018 Assessment Year 2010-2011 Smt. Babita Khurana, The DCIT, B-7/100, Safdarjung vs. Central Circle, Enclave Extn., New Delhi. Noida. PAN AJEPK0089L (Appellant) (Respondent) Shri Sanjay Kumar Garg & Shri Akarsh Garg, For Assessee : Advocates. For Revenue : Shri S.L. Anuragi, Sr. D.R. Date of Hearing : 26.02.2019 Date of Pronouncement : 08.03.2019 ORDER This appeal by assessee has been directed against the order of Learned CIT(A)-IV, Kanpur, Dated 25th April, 2018, for the assessment ye…

Prakash Raj Bhansali, Jaipur vs. Income Tax Officer, Jaipur

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

ITA 508/JPR/2018[2013-14]Status: DisposedITAT Jaipur05 Mar 2019AY 2013-14

Bench: Or At The Time Of Hearing.” 2. Ground No. 1 Is Regarding Validity Of Penalty Order Passed U/S 271(1)(C) Of The Act On The Ground Of Defective Initiation Of Proceedings

For Appellant: Shri H.M. Singhvi (C.A.)For Respondent: Shri Rajendra Singh (JCIT)

Section 271(1)(c)Section 274

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR Jh jes’k lh0 ’kekZ] ys[kk lnL; ,oa Jh fot; iky jko] U;kf;d lnL; ds le{k BEFORE: SHRI RAMESH. C. SHARMA, AM & SHRI VIJAY PAL RAO, JM vk;dj vihy la-@ITA No. 508/JP/2018 fu/kZkj.k o"kZ@Assessment Year : 2013-14 cuke Shri Prakash Raj Bhansali, The ITO, Vs. A-60, Shanti Path, Tilak Nagar, Ward-2(1) Jaiapur. Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAYPB 1352 J vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by: Shri H.M. Singhvi (C.A.) jktLo dh vksj ls@ Revenue by : Shri Rajendra…

Elevate Developers P.Ltd, New Delhi vs. DCIT, Circle-8(1), New Delhi

In the result, appeal of Assessee is allowed

ITA 4299/DEL/2018[2009-10]Status: DisposedITAT Delhi05 Mar 2019AY 2009-10

Bench: Shri Bhavnesh Saini

For Appellant: Shri Ashwani Kumar, C.AFor Respondent: Shri S.L. Anuragi, Sr. D.R

Section 143(1)Section 143(3)Section 148Section 271Section 271(1)(c)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “SMC” : DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER ITA.No.4299/Del./2018 Assessment Year 2009-2010 M/s. Elevate Developers [ The DCIT, Pvt. Ltd., 43, Community Circle-8(1), Centre, New Friends vs. New Delhi. Colony, New Delhi – 110065 PAN AABCE4653M (Appellant) (Respondent) For Assessee : Shri Ashwani Kumar, C.A. For Revenue : Shri S.L. Anuragi, Sr. D.R. Date of Hearing : 27.02.2019 Date of Pronouncement : 05.03.2019 ORDER This appeal by assessee has been directed against the order of Learned CIT(A)-3, Delhi dated 26th April 2018, for the assessment year…

Rajesh Kumar, Karnal vs. ITO, Ward- 4, Karnal

In the result, appeal of assessee is allowed

ITA 2049/DEL/2018[2008-09]Status: DisposedITAT Delhi05 Mar 2019AY 2008-09

Bench: Shri Bhavnesh Saini

For Appellant: Shri Rakesh Jain, AdvocateFor Respondent: Shri S.L. Anuragi, Sr. D.R

Section 144Section 145(3)Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “SMC” : DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER ITA.Nos.1765 & 2049/Del./2018 Assessment Years 2007-2008 & 2008-2009 Shri Rajesh Kumar, Prop. The Income Tax Officer, Rajesh Const. Co. H.No.10, Ward-4, vs. New Anaj Mandi, Indri Karnal. Karnal. PAN ADNPK5057H (Appellant) (Respondent) For Assessee : Shri Rakesh Jain, Advocate. For Revenue : Shri S.L. Anuragi, Sr. D.R. Date of Hearing : 25.02.2019 Date of Pronouncement : 05.03.2019 ORDER Both the appeals by the same assessee are directed against the different orders of the Ld. CIT(A), Karnal dated 29th Dec…

Rajesh Kumar Prop., Karnal vs. ITO, Ward- 4, Karnal

In the result, appeal of assessee is allowed

ITA 1765/DEL/2018[2007-08]Status: DisposedITAT Delhi05 Mar 2019AY 2007-08

Bench: Shri Bhavnesh Saini

For Appellant: Shri Rakesh Jain, AdvocateFor Respondent: Shri S.L. Anuragi, Sr. D.R

Section 144Section 145(3)Section 271(1)(c)

Lodhi Property Company Ltd., New Delhi vs. ACIT, New Delhi

ITA 1232/DEL/2016[2003-04]Status: DisposedITAT Delhi28 Feb 2019AY 2003-04

Bench: Shri Kuldip Singh & Dr. M.L. Meena

For Appellant: Shri R.S. Singhvi, CAFor Respondent: Ms. Rinku Singh, Senior DR

Section 143(3)Section 250(6)Section 271Section 271(1)(c)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘E’ : NEW DELHI) BEFORE SHRI KULDIP SINGH, JUDICIAL MEMBER and DR. M.L. MEENA, ACCOUNTANT MEMBER ITA No.1232/Del./2016 (ASSESSMENT YEAR : 2003-04) M/s. Lodhi Property Company Ltd., vs. ACIT, Circle 15 (2), The Lodhi, Lodhi Road, New Delhi. New Delhi – 110 003. (PAN : AABCH0299N) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri R.S. Singhvi, CA Shri Satyajeet Goel, CA REVENUE BY : Ms. Rinku Singh, Senior DR Date of Hearing : 05.02.2019 Date of Order : 28.02.2019 O R D E R PER KULDIP SINGH, JUDICIAL MEMBER : The Appellant, M/s. Lodhi Property Company Ltd. (here…

Magnaflux Systems Pvt.Ltd, Pune vs. Income Tax Officer

In the result, appeal of the assessee is partly allowed

ITA 42/PUN/2017[2008-09]Status: DisposedITAT Pune20 Feb 2019AY 2008-09

Bench: Shri Anil Chaturvedi, Am & Shri Partha Sarathi Chaudhury, Jm

For Appellant: Shri Prasanna L. Joshi

Section 271(1)Section 271(1)(c)Section 274Section 40Section 43B

…आयकर अपील"य अ"धकरण “बी” "यायपीठ पुणे म" । IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, PUNE BEFORE SHRI ANIL CHATURVEDI, AM AND SHRI PARTHA SARATHI CHAUDHURY, JM आयकर अपील सं. / ITA No. 42/PUN/2017 "नधा"रण वष" / Assessment Year : 2008-09 Magnaflux Systems Pvt. Ltd., (Since changed to Eram Magnaflux Systems Pvt. Ltd.) Bldg. No.14, Shop No.1, Anand Nagar, Paud Road, Pune- 411 020 PAN : AACCM3616R .......अपीलाथ" / Appellant बनाम / V/s. The Income Tax Officer Ward 14(4), Pune. ……""यथ" / Respondent Assessee by : Shri Prasanna L. Joshi : Shri Pankaj Garg Revenue by सुनवाई क" तार"ख / Date of Hearing : 19.02.20…

Harisons Diamonds P.Ltd, New Delhi vs. DCIT, Circle-11(1), New Delhi

In the result, appeal of assessee is allowed”

ITA 4937/DEL/2018[2013-14]Status: DisposedITAT Delhi12 Feb 2019AY 2013-14

Bench: Shri Bhavnesh Saini

For Appellant: Shri Pranshu Singhal, FCAFor Respondent: Shri S.L. Anuragi, Sr. D.R

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

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “SMC” : DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER ITA.No.4937/Del./2018 Assessment Year 2013-2014 M/s. Harisons Diamonds Pvt. Ltd., 2606/4, Shop The DCIT, No.101, 1st Floor, Soliator Circle-11(1), vs. Plaza, Karol Bagh, New Delhi. New Delhi – 110 005. PAN AACCH1163N (Appellant) (Respondent) For Assessee : Shri Pranshu Singhal, FCA. For Revenue : Shri S.L. Anuragi, Sr. D.R. Date of Hearing : 11.02.2019 Date of Pronouncement : 12.02.2019 ORDER This appeal by assessee has been directed against the Order of the Ld. CIT(A)-35, New Delhi, Dated 3rd August, 20…

Sh. Amardeep Dalal, Noida vs. ACIT, New Delhi

In the result, appeals of assessee are allowed

ITA 3540/DEL/2015[2011-12]Status: DisposedITAT Delhi06 Feb 2019AY 2011-12

Bench: Shri Bhavnesh Saini, J.M. & Shri L.P. Sahu, A.M.

For Appellant: Shri Ved Jain, AdvocateFor Respondent: Shri Amit Katoch, Sr.D.R

Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “A” : DELHI BEFORE SHRI BHAVNESH SAINI, J.M. AND SHRI L.P. SAHU, A.M. ITA.No.3539 & 3540/Del./2015 Assessment Years 2010-2011 and 2011-2012 Shri Amardeep Dalal, The ACIT, A-3/502, Block-4, Kailash Central Circle-17, vs. Dham Apartment, Sector- 50, Noida – 201 301 New Delhi. Uttar Pradesh. (Appellant) (Respondent) For Assessee : Shri Ved Jain, Advocate, For Revenue : Shri Amit Katoch, Sr.D.R. Date of Hearing : 06.02.2019 Date of Pronouncement : 06.02.2019 ORDER PER BHAVNESH SAINI, J.M. Both the appeals by Assessee are directed against the Common Order of the Ld.…

Sh. Amardeep Dalal, Noida vs. ACIT, New Delhi

In the result, appeals of assessee are allowed

ITA 3539/DEL/2015[2010-11]Status: DisposedITAT Delhi06 Feb 2019AY 2010-11

Bench: Shri Bhavnesh Saini, J.M. & Shri L.P. Sahu, A.M.

For Appellant: Shri Ved Jain, AdvocateFor Respondent: Shri Amit Katoch, Sr.D.R

Section 271(1)(c)

M/S. M.M. Industries, New Delhi vs. ITO, Faridabad

In the result, appeal of assessee is allowed

ITA 1301/DEL/2016[2007-08]Status: DisposedITAT Delhi31 Jan 2019AY 2007-08

Bench: Shri Bhavnesh Saini, J.M. & Shri O.P. Kant, A.M.

For Appellant: Shri Somil Aggarwal, AdvocateFor Respondent: Shri N.K. Bansal, Sr. D.R

Section 271(1)(c)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “G” : DELHI BEFORE SHRI BHAVNESH SAINI, J.M. & SHRI O.P. KANT, A.M. ITA.No.1301/Del./2016 Assessment Year 2007-2008 M/s. M.M. Industries, Income Tax Officer, NIT Faridabad. PAN AALFM2320G Vs Ward-II(4), C/o. RRA Taxindia, D-28, South Extension, Faridabad. Part-1, New Delhi-110049. (Appellant) (Respondent) For Assessee : Shri Somil Aggarwal, Advocate. For Revenue : Shri N.K. Bansal, Sr. D.R. Date of Hearing : 30.01.2019 Date of Pronouncement : 31.01.2019 ORDER PER BHAVNESH SAINI, J.M. This appeal by assessee has been directed against the order of the Ld. CIT(A),…