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

Jagdamba Prasad Gupta, Delhi vs. ACIT, New Delhi

In the result, appeal of assessee is allowed

ITA 1834/DEL/2016[2011-12]Status: DisposedITAT Delhi21 Jan 2019AY 2011-12

Bench: Shri Bhavnesh Saini & Shri O.P. Kantassessment Year: 2011-12

Section 271(1)Section 271(1)(c)Section 274Section 54

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘G’ NEW DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER & SHRI O.P. KANT, ACCOUNTANT MEMBER Assessment Year: 2011-12 Jagdamba Prasad Gupta vs ACIT 108, Block-B, Phase-1, Vivek Vihar, Circle 35(1) Delhi. New Delhi. AEEPG8550R APPELLANT RESPONDENT Assessee by Ms. Kriti Gupta, CA Revenue by Sh. N.K. Bansal, Sr. DR Date of Hearing 21.01.2019 Date of Pronouncement 21.01.2019 ORDER PER SHRI BHAVNESH SAINI, J.M. This appeal by assessee has been directed against the order of Ld. CIT(Appeals)-19, New Delhi dated 15/01/2016 for AY 2011-12, challenging the levy of p…

Shri Bharat Pal Sood, Phagwara vs. Income Tax Officer, Ward-1, Phagwara

The appeal of the assessee is allowed in terms of our aforesaid

ITA 377/ASR/2018[2009-10]Status: DisposedITAT Amritsar17 Jan 2019AY 2009-10

Bench: Shri N.K. Saini & Shri Ravish Sood

For Appellant: Shri Sandeep Vijh, CAFor Respondent: Sh Shakil Ahmad, D.R
Section 143(1)Section 143(2)Section 143(3)Section 271Section 271(1)(c)Section 36

…IN THE INCOME TAX APPELLATE TRIBUNAL Camp Bench at Jalandhar Before Shri N.K. Saini, Vice President and Shri Ravish Sood, Judicial Member ITA No. 377/Asr./2018 Assessment Year : 2009-10 Sh Barat Pal Sood, The ITO, Ward-1, Rattan Niwas, Phagwara G.T. Road, Vs. Phagwara PAN – ACJPS0851J (Appellant) (Respondent) Appellant by: Shri Sandeep Vijh, CA Respondent by: Sh Shakil Ahmad, D.R Date of Hearing: 16.01.2019 Date of Pronouncement: 17.01.2019 O R D E R PER RAVISH SOOD, JM The present appeal filed by the assessee is directed against the order passed by the CIT(A)-2, Jalandhar, dated 04.04.2018 which i…

Mrs. Malti Gupta, Jalandhar vs. Income Tax Oficer, Ward-III(4), Jalandhar

The appeal of the assessee is allowed in terms of our aforesaid observations

ITA 757/ASR/2017[2008-09]Status: DisposedITAT Amritsar17 Jan 2019AY 2008-09

Bench: Shri N.K. Saini & Shri Ravish Sood

For Appellant: Shri P.N. Arora, AdvocateFor Respondent: Shri Lalit Mohan Jindal, D.R
Section 143(1)Section 143(2)Section 271Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL Camp Bench at Jalandhar Before Shri N.K. Saini, Vice President and Shri Ravish Sood, Judicial Member ITA No. 757/Asr./2017 (Assessment Years: 2008-09) Mrs. Malti Gupta, The ITO, EG-958/2, Mohalla Ward III (4) Gobindgarh, Vs. Jalandhar Jalandhar. PAN – AAQPG3205M (Appellant) (Respondent) Appellant by: Shri P.N. Arora, Advocate Respondent by: Shri Lalit Mohan Jindal, D.R Date of Hearing: 15.01.2019 Date of Pronouncement: 17.01.2019 O R D E R PER RAVISH SOOD, JM The present appeal filed by the assessee is directed against the order passed by the CIT(A)-2, Jalandha…

Vaibhav Global Limited, Jaipur vs. Assistant Commissioner of Income Tax, Circle-5, Jaipur

In the result, the penalty is directed to be deleted and appeal of the assessee is allowed

ITA 731/JPR/2018[2010-11]Status: DisposedITAT Jaipur19 Dec 2018AY 2010-11
For Appellant: Shri Vijay Mehta (C.A.) &For Respondent: Smt. Roli Agarwal (CIT)
Section 143(3)Section 271(1)(c)Section 92C

…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. 730 & 731/JP/2018 fu/kZkj.k o"kZ@Assessment Years : 2009-10 & 2010-11 cuke Vaibhav Global Ltd. The ACIT, Vs. (Earlier known as Vaibhav Gems Ltd.) Circle-5, K-6-B Fateh Tiba, Adarsh Nagar, Jaipur Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAACV 4679 F vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri Vijay Mehta (C.A…

Vaibhav Global Limited, Jaipur vs. Assistant Commissioner of Income Tax, Circle-5, Jaipur

In the result, the penalty is directed to be deleted and appeal of the assessee is allowed

ITA 730/JPR/2018[2009-10]Status: DisposedITAT Jaipur19 Dec 2018AY 2009-10
For Appellant: Shri Vijay Mehta (C.A.) &For Respondent: Smt. Roli Agarwal (CIT)
Section 143(3)Section 271(1)(c)Section 92C

…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. 730 & 731/JP/2018 fu/kZkj.k o"kZ@Assessment Years : 2009-10 & 2010-11 cuke Vaibhav Global Ltd. The ACIT, Vs. (Earlier known as Vaibhav Gems Ltd.) Circle-5, K-6-B Fateh Tiba, Adarsh Nagar, Jaipur Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAACV 4679 F vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri Vijay Mehta (C.A…

J.K. Cooperative Group Housing Society Ltd., Gurgaon vs. ITO, Ward- 2(2), Gurgaon

In the result, appeal filed by the assessee is allowed

ITA 5062/DEL/2018[2015-16]Status: DisposedITAT Delhi13 Nov 2018AY 2015-16
For Appellant: NoneFor Respondent: Shri Pradeep Singh Gautam Sr
Section 143Section 271Section 274

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “SMC ”: NEW DELHI BEFORE, SHRI AMIT SHUKLA JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER SP NO 540/D/2018 J K Cooperative Group Housing ITO Society Ward 2 (2) Plot No GH 29 Gurugram Sector 56 Gurugram -1 PAN AAATJ5649F (Appellant) (Respondent) Assessee by : None Revenue by: Shri Pradeep Singh Gautam Sr Dr Date of Hearing 24/08/2018 Date of pronouncement 13/11/2018 O R D E R PER PRASHANT MAHARISHI, A. M. 1. This is an appeal filed by JK cooperative group Housing Society Ltd, assessee, against the order of the Commissioner of income tax (appeals) – 1,Guru…

Ram Lal, New Delhi vs. ITO, Ward-33(4), New Delhi

In the result appeal filed by assessee against the penalty proceedings stands allowed

ITA 2231/DEL/2018[2011-12]Status: DisposedITAT Delhi31 Oct 2018AY 2011-12

Bench: Smt. Beena A Pillai & Shri Maharishi Prashantay: 2011-12 Sh. Ram Lal Ito, Ward 33(4) C/O M/S Rra New Delhi Vs. Taxindia D-28, South Extension Part I New Delhi 110 049 Pan: Accpl5384L & Ay: 2011-12 Sh. Ram Lal Ito, Ward 24(4) C/O M/S Rra New Delhi Vs. Taxindia D-28, South Extension Part I New Delhi 110 049 Pan: Accpl5384L

For Appellant: Sh. Ashwani Taneja, Sh. Somil AgarwalFor Respondent: Sh. Surender Pal, Sr. D.R
Section 143(3)Section 24Section 271(1)Section 69Section 80C

…d 23/02/14 has been issued without indicating under which limb, penalty has been sought to be levied by Ld. AO. 11.2. Ld.Counsel placed reliance upon decisions Hon’ble Karnataka High Court in the case of CIT versus M/s SSA’s Emerald Meadows reported in (2016) 73 Taxmann.com 241 and decision of Hon’ble Karnataka High Court in the case of CIT vs Manjunatha Cotton and Ginning Factory reported in (2013) 35 taxman.com 250 in support of his argument of non-application of ITA 2231/Del/18 and ITA 1692/Del/16 A.Y.-2011-12 Shri Ram Lal mind by Ld. AO in as much as, the irrelevant portion of notice has not been struck off.…

Sh. Ram Lal, New Delhi vs. ITO, New Delhi

In the result appeal filed by assessee against the penalty proceedings stands allowed

ITA 1692/DEL/2016[2011-12]Status: DisposedITAT Delhi31 Oct 2018AY 2011-12

Bench: Smt. Beena A Pillai & Shri Maharishi Prashantay: 2011-12 Sh. Ram Lal Ito, Ward 33(4) C/O M/S Rra New Delhi Vs. Taxindia D-28, South Extension Part I New Delhi 110 049 Pan: Accpl5384L & Ay: 2011-12 Sh. Ram Lal Ito, Ward 24(4) C/O M/S Rra New Delhi Vs. Taxindia D-28, South Extension Part I New Delhi 110 049 Pan: Accpl5384L

For Appellant: Sh. Ashwani Taneja, Sh. Somil AgarwalFor Respondent: Sh. Surender Pal, Sr. D.R
Section 143(3)Section 24Section 271(1)Section 69Section 80C

…d 23/02/14 has been issued without indicating under which limb, penalty has been sought to be levied by Ld. AO. 11.2. Ld.Counsel placed reliance upon decisions Hon’ble Karnataka High Court in the case of CIT versus M/s SSA’s Emerald Meadows reported in (2016) 73 Taxmann.com 241 and decision of Hon’ble Karnataka High Court in the case of CIT vs Manjunatha Cotton and Ginning Factory reported in (2013) 35 taxman.com 250 in support of his argument of non-application of ITA 2231/Del/18 and ITA 1692/Del/16 A.Y.-2011-12 Shri Ram Lal mind by Ld. AO in as much as, the irrelevant portion of notice has not been struck off.…

DCIT, New Delhi vs. M/S. Sahara India Life Insurance Company Ltd., Lucknow

Appeals of the department stand dismissed whereas the sole appeal of the

ITA 6246/DEL/2013[2010-11]Status: DisposedITAT Delhi31 Oct 2018AY 2010-11

Bench: Shri G.D.Agrawal, Hon’Ble & Shri Sudhanshu Srivastava

For Appellant: Shri Ajay Vohra, Sr. Adv., Shri Aditya Vohra, AdvFor Respondent: Shri B.S.Anant, Sr. DR
Section 143(3)Section 147Section 148Section 28Section 44

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘A’ NEW DELHI BEFORE SHRI G.D.AGRAWAL, HON’BLE VICE PRESIDENT & SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER ITA No. 3509/Del/2013, A.Y. 2004-05 ITA no. 6243/Del/2013, A.Y. 2005-06 ITA NO. 6244/Del/2013, A.Y. 2006-07 ITA No. 5624/Del/2011, A.Y. 2007-08 ITA No. 1347/Del/2013, A.Y. 2008-09 ITA No. 6245/Del/2013, A.Y. 2009-10 ITA no. 6246/Del/2013, A.Y. 2010-11 DCIT Vs. Sahara India Life Insurance Co. Ltd. Cent. Circle 6 1, Kapoorthala Complex, Aliganj New Delhi Lucknow PAN : AAHCS1334B Appellant Respondent ITA NO. 3480/Del/2012, A.Y. 2007-08 Sahara India Life…

DCIT, New Delhi vs. M/S. Sahara India Life Insurance Company Ltd., Lucknow

Appeals of the department stand dismissed whereas the sole appeal of the

ITA 6245/DEL/2013[2009-10]Status: DisposedITAT Delhi31 Oct 2018AY 2009-10

Bench: Shri G.D.Agrawal, Hon’Ble & Shri Sudhanshu Srivastava

For Appellant: Shri Ajay Vohra, Sr. Adv., Shri Aditya Vohra, AdvFor Respondent: Shri B.S.Anant, Sr. DR
Section 143(3)Section 147Section 148Section 28Section 44

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘A’ NEW DELHI BEFORE SHRI G.D.AGRAWAL, HON’BLE VICE PRESIDENT & SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER ITA No. 3509/Del/2013, A.Y. 2004-05 ITA no. 6243/Del/2013, A.Y. 2005-06 ITA NO. 6244/Del/2013, A.Y. 2006-07 ITA No. 5624/Del/2011, A.Y. 2007-08 ITA No. 1347/Del/2013, A.Y. 2008-09 ITA No. 6245/Del/2013, A.Y. 2009-10 ITA no. 6246/Del/2013, A.Y. 2010-11 DCIT Vs. Sahara India Life Insurance Co. Ltd. Cent. Circle 6 1, Kapoorthala Complex, Aliganj New Delhi Lucknow PAN : AAHCS1334B Appellant Respondent ITA NO. 3480/Del/2012, A.Y. 2007-08 Sahara India Life…

DCIT, New Delhi vs. M/S. Sahara India Life Insurance Company Ltd., Lucknow

Appeals of the department stand dismissed whereas the sole appeal of the

ITA 6244/DEL/2013[2006-07]Status: DisposedITAT Delhi31 Oct 2018AY 2006-07

Bench: Shri G.D.Agrawal, Hon’Ble & Shri Sudhanshu Srivastava

For Appellant: Shri Ajay Vohra, Sr. Adv., Shri Aditya Vohra, AdvFor Respondent: Shri B.S.Anant, Sr. DR
Section 143(3)Section 147Section 148Section 28Section 44

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘A’ NEW DELHI BEFORE SHRI G.D.AGRAWAL, HON’BLE VICE PRESIDENT & SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER ITA No. 3509/Del/2013, A.Y. 2004-05 ITA no. 6243/Del/2013, A.Y. 2005-06 ITA NO. 6244/Del/2013, A.Y. 2006-07 ITA No. 5624/Del/2011, A.Y. 2007-08 ITA No. 1347/Del/2013, A.Y. 2008-09 ITA No. 6245/Del/2013, A.Y. 2009-10 ITA no. 6246/Del/2013, A.Y. 2010-11 DCIT Vs. Sahara India Life Insurance Co. Ltd. Cent. Circle 6 1, Kapoorthala Complex, Aliganj New Delhi Lucknow PAN : AAHCS1334B Appellant Respondent ITA NO. 3480/Del/2012, A.Y. 2007-08 Sahara India Life…

DCIT, New Delhi vs. M/S. Sahara India Life Insurance Company Ltd., Lucknow

Appeals of the department stand dismissed whereas the sole appeal of the

ITA 6243/DEL/2013[2005-06]Status: DisposedITAT Delhi31 Oct 2018AY 2005-06

Bench: Shri G.D.Agrawal, Hon’Ble & Shri Sudhanshu Srivastava

For Appellant: Shri Ajay Vohra, Sr. Adv., Shri Aditya Vohra, AdvFor Respondent: Shri B.S.Anant, Sr. DR
Section 143(3)Section 147Section 148Section 28Section 44

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘A’ NEW DELHI BEFORE SHRI G.D.AGRAWAL, HON’BLE VICE PRESIDENT & SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER ITA No. 3509/Del/2013, A.Y. 2004-05 ITA no. 6243/Del/2013, A.Y. 2005-06 ITA NO. 6244/Del/2013, A.Y. 2006-07 ITA No. 5624/Del/2011, A.Y. 2007-08 ITA No. 1347/Del/2013, A.Y. 2008-09 ITA No. 6245/Del/2013, A.Y. 2009-10 ITA no. 6246/Del/2013, A.Y. 2010-11 DCIT Vs. Sahara India Life Insurance Co. Ltd. Cent. Circle 6 1, Kapoorthala Complex, Aliganj New Delhi Lucknow PAN : AAHCS1334B Appellant Respondent ITA NO. 3480/Del/2012, A.Y. 2007-08 Sahara India Life…

DCIT, New Delhi vs. M/S. Sahara India Life Insurance Co. Ltd., Lucknow

Appeals of the department stand dismissed whereas the sole appeal of the

ITA 3509/DEL/2013[2004-05]Status: DisposedITAT Delhi31 Oct 2018AY 2004-05

Bench: Shri G.D.Agrawal, Hon’Ble & Shri Sudhanshu Srivastava

For Appellant: Shri Ajay Vohra, Sr. Adv., Shri Aditya Vohra, AdvFor Respondent: Shri B.S.Anant, Sr. DR
Section 143(3)Section 147Section 148Section 28Section 44

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘A’ NEW DELHI BEFORE SHRI G.D.AGRAWAL, HON’BLE VICE PRESIDENT & SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER ITA No. 3509/Del/2013, A.Y. 2004-05 ITA no. 6243/Del/2013, A.Y. 2005-06 ITA NO. 6244/Del/2013, A.Y. 2006-07 ITA No. 5624/Del/2011, A.Y. 2007-08 ITA No. 1347/Del/2013, A.Y. 2008-09 ITA No. 6245/Del/2013, A.Y. 2009-10 ITA no. 6246/Del/2013, A.Y. 2010-11 DCIT Vs. Sahara India Life Insurance Co. Ltd. Cent. Circle 6 1, Kapoorthala Complex, Aliganj New Delhi Lucknow PAN : AAHCS1334B Appellant Respondent ITA NO. 3480/Del/2012, A.Y. 2007-08 Sahara India Life…

DCIT, New Delhi vs. M/S Sahara India Life Insurance Co. Ltd., Lucknow

Appeals of the department stand dismissed whereas the sole appeal of the

ITA 1347/DEL/2013[2008-09]Status: DisposedITAT Delhi31 Oct 2018AY 2008-09

Bench: Shri G.D.Agrawal, Hon’Ble & Shri Sudhanshu Srivastava

For Appellant: Shri Ajay Vohra, Sr. Adv., Shri Aditya Vohra, AdvFor Respondent: Shri B.S.Anant, Sr. DR
Section 143(3)Section 147Section 148Section 28Section 44

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘A’ NEW DELHI BEFORE SHRI G.D.AGRAWAL, HON’BLE VICE PRESIDENT & SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER ITA No. 3509/Del/2013, A.Y. 2004-05 ITA no. 6243/Del/2013, A.Y. 2005-06 ITA NO. 6244/Del/2013, A.Y. 2006-07 ITA No. 5624/Del/2011, A.Y. 2007-08 ITA No. 1347/Del/2013, A.Y. 2008-09 ITA No. 6245/Del/2013, A.Y. 2009-10 ITA no. 6246/Del/2013, A.Y. 2010-11 DCIT Vs. Sahara India Life Insurance Co. Ltd. Cent. Circle 6 1, Kapoorthala Complex, Aliganj New Delhi Lucknow PAN : AAHCS1334B Appellant Respondent ITA NO. 3480/Del/2012, A.Y. 2007-08 Sahara India Life…

Sahara India Life Insurance Co. Ltd., Lucknow vs. ACIT, New Delhi

Appeals of the department stand dismissed whereas the sole appeal of the

ITA 3480/DEL/2012[2007-08]Status: DisposedITAT Delhi31 Oct 2018AY 2007-08

Bench: Shri G.D.Agrawal, Hon’Ble & Shri Sudhanshu Srivastava

For Appellant: Shri Ajay Vohra, Sr. Adv., Shri Aditya Vohra, AdvFor Respondent: Shri B.S.Anant, Sr. DR
Section 143(3)Section 147Section 148Section 28Section 44

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘A’ NEW DELHI BEFORE SHRI G.D.AGRAWAL, HON’BLE VICE PRESIDENT & SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER ITA No. 3509/Del/2013, A.Y. 2004-05 ITA no. 6243/Del/2013, A.Y. 2005-06 ITA NO. 6244/Del/2013, A.Y. 2006-07 ITA No. 5624/Del/2011, A.Y. 2007-08 ITA No. 1347/Del/2013, A.Y. 2008-09 ITA No. 6245/Del/2013, A.Y. 2009-10 ITA no. 6246/Del/2013, A.Y. 2010-11 DCIT Vs. Sahara India Life Insurance Co. Ltd. Cent. Circle 6 1, Kapoorthala Complex, Aliganj New Delhi Lucknow PAN : AAHCS1334B Appellant Respondent ITA NO. 3480/Del/2012, A.Y. 2007-08 Sahara India Life…

DCIT, New Delhi vs. M/S. Sahara India Life Insurance Company Ltd., Lucknow

Appeals of the department stand dismissed whereas the sole appeal of the

ITA 5624/DEL/2011[2007-08]Status: DisposedITAT Delhi31 Oct 2018AY 2007-08

Bench: Shri G.D.Agrawal, Hon’Ble & Shri Sudhanshu Srivastava

For Appellant: Shri Ajay Vohra, Sr. Adv., Shri Aditya Vohra, AdvFor Respondent: Shri B.S.Anant, Sr. DR
Section 143(3)Section 147Section 148Section 28Section 44

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘A’ NEW DELHI BEFORE SHRI G.D.AGRAWAL, HON’BLE VICE PRESIDENT & SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER ITA No. 3509/Del/2013, A.Y. 2004-05 ITA no. 6243/Del/2013, A.Y. 2005-06 ITA NO. 6244/Del/2013, A.Y. 2006-07 ITA No. 5624/Del/2011, A.Y. 2007-08 ITA No. 1347/Del/2013, A.Y. 2008-09 ITA No. 6245/Del/2013, A.Y. 2009-10 ITA no. 6246/Del/2013, A.Y. 2010-11 DCIT Vs. Sahara India Life Insurance Co. Ltd. Cent. Circle 6 1, Kapoorthala Complex, Aliganj New Delhi Lucknow PAN : AAHCS1334B Appellant Respondent ITA NO. 3480/Del/2012, A.Y. 2007-08 Sahara India Life…

M/S. Ranutrol Industries Ltd., New Delhi vs. ITO, New Delhi

In the result, the appeal in ITA No

ITA 6125/DEL/2013[2002-03]Status: DisposedITAT Delhi11 Sept 2018AY 2002-03

Bench: : Shri Bhavnesh Saini & Shri L.P. Sahu

Section 143(3)Section 147Section 148Section 149Section 271(1)(c)Section 68

…In the Income-Tax Appellate Tribunal, Delhi Bench ‘F’, New Delhi Before : Shri Bhavnesh Saini, Judicial Member And Shri L.P. Sahu, Accountant Member ITA No. 2332 /Del/2011 & 6125/Del/2013 Assessment Year: 2002-03 Ranutrol Industries Ltd., vs. Income-tax Officer, 414, New Delhi House, 27, Ward 15(2), New Delhi Barakhamba Road, New Delhi PAN- AAACR1597C (Appellant) (Respondent) Appellant by Sh. Salil Aggarwal, Shailesh Gupta, Advocates Respondent by Sh. Surender Pal, Sr. DR Date of Hearing 06.09.2018 Date of Pronouncement 11.09.2018 ORDER Per L.P. Sahu, A.M.: ITA No. 2332/Del/2011 pertains to addition made…

Ranutrol Industries Ltd., New Delhi vs. ITO, New Delhi

In the result, the appeal in ITA No

ITA 2332/DEL/2011[2002-03]Status: DisposedITAT Delhi11 Sept 2018AY 2002-03

Bench: : Shri Bhavnesh Saini & Shri L.P. Sahu

Section 143(3)Section 147Section 148Section 149Section 271(1)(c)Section 68

…In the Income-Tax Appellate Tribunal, Delhi Bench ‘F’, New Delhi Before : Shri Bhavnesh Saini, Judicial Member And Shri L.P. Sahu, Accountant Member ITA No. 2332 /Del/2011 & 6125/Del/2013 Assessment Year: 2002-03 Ranutrol Industries Ltd., vs. Income-tax Officer, 414, New Delhi House, 27, Ward 15(2), New Delhi Barakhamba Road, New Delhi PAN- AAACR1597C (Appellant) (Respondent) Appellant by Sh. Salil Aggarwal, Shailesh Gupta, Advocates Respondent by Sh. Surender Pal, Sr. DR Date of Hearing 06.09.2018 Date of Pronouncement 11.09.2018 ORDER Per L.P. Sahu, A.M.: ITA No. 2332/Del/2011 pertains to addition made…

ITO, Ward - 13(1), Kolkata vs. M/S. Ambey Retailers Pvt. Ltd., Kolkata

Appeal is dismissed

ITA 2104/KOL/2017[2012-13]Status: DisposedITAT Kolkata05 Sept 2018AY 2012-13

Bench: Shri S.S.Godara & Dr. A.L. Sainiassessment Year :2012-13 Income Tax Officer V/S. M/S Ambey Retailers Pvt. Ward-13(1), 9Th Ltd. 29B, Rabidra Sarani, 3Rd Floor, Kolkata-73 Floor, 110, Shanti Pally, Aayakar [Pan No.Aahca 8700 F] Bhawan (Poorva), Kolkata-107 .. अपीलाथ" /Appellant ""यथ"/Respondent Shri R. Chowdhury, Addl. Cit-Dr अपीलाथ" क" ओर से/By Appellant None ""यथ" क" ओर से/By Respondent 13-08-2018 सुनवाई क" तार"ख/Date Of Hearing 05-09-2018 घोषणा क" तार"ख/Date Of Pronouncement आदेश /O R D E R Per S.S.Godara:- This Revenue’S Appeal For Assessment Year 2012-13 Challenges Correctness Of Commissioner Of Income Tax (Appeals)-5, Kolkata’S Order Dated 03.07.2017, Passed In Case No.472/Cit(A)-5/W-15(1)/15-16, Reversing The Assessing Officer’S Action Deleting Imposing Penalty Of ₹50,21,837/- Involving Proceedings U/S. 271(1)(C) Of The Income Tax Act, 1961; In Short ‘The Act’. 2. We Have Heard Learned Departmental Representative Arguing In Favour The Above Impugned Penalty. Case File Perused. It Emerges First Of All That Cit(A)’S Detailed Discussion On The Issue Reads As Under:- “1. By Way Of Additional Ground The Objection Raised Is That The Ao Failed To Strike Off The Irrelevant Portion In The Notice Initiating Penalty U/S 271(1)(C)/ Section 274. Relying On The Decision Of Manjunatha Cotton & Ginning Factory & Others [2013] 359 Itr

Section 142Section 142(1)Section 271Section 271(1)(c)Section 274

…आयकर अपील"य अधीकरण, "यायपीठ – “D” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “D” KOLKATA Before Shri S.S.Godara, Judicial Member and Dr. A.L. Saini, Accountant Member Assessment Year :2012-13 Income Tax Officer V/s. M/s Ambey Retailers Pvt. Ward-13(1), 9th Ltd. 29B, Rabidra Sarani, 3rd Floor, Kolkata-73 Floor, 110, Shanti Pally, Aayakar [PAN No.AAHCA 8700 F] Bhawan (Poorva), Kolkata-107 .. अपीलाथ" /Appellant ""यथ"/Respondent Shri R. Chowdhury, Addl. CIT-DR अपीलाथ" क" ओर से/By Appellant None ""यथ" क" ओर से/By Respondent 13-08-2018 सुनवाई क" तार"ख/Date of Hearing 05-09-2018 घोषणा क" तार"ख/Date of…

Karl Pestonji Kerawalla, Mumbai vs. ITO 11(2)(4), Mumbai

In the result, appeal of the assessee is allowed

ITA 7152/MUM/2013[2009-10]Status: DisposedITAT Mumbai10 Aug 2018AY 2009-10

Bench: Shri C.N. Prasad, Hon'Ble & Shri N.K. Pradhan, Hon'Blekarl Pestonji Kerawalla V. I.T.O. – 11(2)(4) Kerawalla Chamber (4Th Floor) Aayakar Bhavan, 25, P.J. Ramchandani Marg., M.K. Road, Colaba, Mumbai – 400 039 Mumbai-400 020

For Appellant: Shri Satish ModyFor Respondent: Shri Abiram Kartikeyan
Section 271(1)(C)Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “H”, MUMBAI BEFORE SHRI C.N. PRASAD, HON'BLE JUDICIAL MEMBER AND SHRI N.K. PRADHAN, HON'BLE ACCOUNTANT MEMBER Karl Pestonji Kerawalla v. I.T.O. – 11(2)(4) Kerawalla Chamber (4th Floor) Aayakar Bhavan, 25, P.J. Ramchandani Marg., M.K. Road, Colaba, Mumbai – 400 039 Mumbai-400 020 PAN: AJQPK 9976 J (Appellant) (Respondent) Assessee by : Shri Satish Mody Department by : Shri Abiram Kartikeyan Date of Hearing : 01.08.2018 Date of Pronouncement : 10.08.2018 O R D E R PER C.N. PRASAD (JM) 1. This appeal is filed by the assessee against the order of the Learned Commi…