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

Anisha Khanna, Meerut vs. ITO, Ward- 1(1), Meerut

In the result, appeal of the assessee is allowed

ITA 514/DEL/2018[2014-15]Status: DisposedITAT Delhi10 Aug 2018AY 2014-15

Bench: Shri Bhavnesh Saini & Shri Prashant Maharishi

For Appellant: Sh. Rajkumar, CAFor Respondent: Sh. Vijay Kumar Jiwani, Sr. DR
Section 10(38)Section 271(1)(c)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH: ‘C/SMC’, NEW DELHI) BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER & SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER ITA No:- 514/Del/2018 (Assessment Year: 2014-15) Ms. Anisha Khanna, ITO, 65-A, Saket, Vs. Ward 1(1), Meerut. Meerut. PAN No.-BFXPK9302N APPELLANT RESPONDENT ITA No:- 513/Del/2018 (Assessment Year: 2014-15) Smt. Anuradha Khanna, ITO, 65-A, Saket, Vs. Ward 1(1), Meerut. Meerut. PAN No.-AEZPK2688E APPELLANT RESPONDENT Assessee by : Sh. Rajkumar, CA Sh. P.S. kashyep, CA Sh. Sumit Goel, CA Revenue by : Sh. Vijay Kumar Jiwani, Sr. DR Date of Hearing :…

Anuradha Khanna, Meerut vs. ITO, Ward- 1(1), Meerut

In the result, appeal of the assessee is allowed

ITA 513/DEL/2018[2014-15]Status: DisposedITAT Delhi10 Aug 2018AY 2014-15

Bench: Shri Bhavnesh Saini & Shri Prashant Maharishi

For Appellant: Sh. Rajkumar, CAFor Respondent: Sh. Vijay Kumar Jiwani, Sr. DR
Section 10(38)Section 271(1)(c)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH: ‘C/SMC’, NEW DELHI) BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER & SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER ITA No:- 514/Del/2018 (Assessment Year: 2014-15) Ms. Anisha Khanna, ITO, 65-A, Saket, Vs. Ward 1(1), Meerut. Meerut. PAN No.-BFXPK9302N APPELLANT RESPONDENT ITA No:- 513/Del/2018 (Assessment Year: 2014-15) Smt. Anuradha Khanna, ITO, 65-A, Saket, Vs. Ward 1(1), Meerut. Meerut. PAN No.-AEZPK2688E APPELLANT RESPONDENT Assessee by : Sh. Rajkumar, CA Sh. P.S. kashyep, CA Sh. Sumit Goel, CA Revenue by : Sh. Vijay Kumar Jiwani, Sr. DR Date of Hearing :…

Shri Rajendra Mansukhani, Indore vs. The ACIT (Central) I, Indore

In the result, all the seven appeals filed by different Assessees are allowed

ITA 172/IND/2017[2013-14]Status: DisposedITAT Indore26 Jul 2018AY 2013-14

Bench: Shri Kul Bharat & Shri Manish Borad1. Ita No. 172/Ind/2017 Assessment Year 2013-14 2. Ita No. 169/Ind/2017 Assessment Year 2013-14 3.Ita No. 170/Ind/2017 Assessment Year 2013-14 4.Ita No. 9/Ind/2017 Assessment Year 2013-14 5.Ita No. 10/Ind/2017 Assessment Year 2013-14 6.Ita No. 11/Ind/2017 Assessment Year 2013-14 7. Ita No. 12/Ind/2017 Assessment Year 2013-14

Section 132Section 271(1)(c)Section 271ASection 274

…IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER AND SHRI MANISH BORAD, ACCOUNTANT MEMBER 1. ITA No. 172/Ind/2017 Assessment Year 2013-14 2. ITA No. 169/Ind/2017 Assessment Year 2013-14 3.ITA No. 170/Ind/2017 Assessment Year 2013-14 4.ITA No. 9/Ind/2017 Assessment Year 2013-14 5.ITA No. 10/Ind/2017 Assessment Year 2013-14 6.ITA No. 11/Ind/2017 Assessment Year 2013-14 7. ITA No. 12/Ind/2017 Assessment Year 2013-14 1. Shri Rajendra Mansukhani Indore 1. Shri Suresh Lilani Indore 3. Shri Umesh Lilani Indore 4. Shri Gopal Maheshwari Indore 5. Shri Pulkit Ma…

Shri Umesh Lilani, Indore vs. The ACIT (Central) I, Indore

In the result, all the seven appeals filed by different Assessees are allowed

ITA 170/IND/2017[2013-14]Status: DisposedITAT Indore26 Jul 2018AY 2013-14

Bench: Shri Kul Bharat & Shri Manish Borad1. Ita No. 172/Ind/2017 Assessment Year 2013-14 2. Ita No. 169/Ind/2017 Assessment Year 2013-14 3.Ita No. 170/Ind/2017 Assessment Year 2013-14 4.Ita No. 9/Ind/2017 Assessment Year 2013-14 5.Ita No. 10/Ind/2017 Assessment Year 2013-14 6.Ita No. 11/Ind/2017 Assessment Year 2013-14 7. Ita No. 12/Ind/2017 Assessment Year 2013-14

Section 132Section 271(1)(c)Section 271ASection 274

…IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER AND SHRI MANISH BORAD, ACCOUNTANT MEMBER 1. ITA No. 172/Ind/2017 Assessment Year 2013-14 2. ITA No. 169/Ind/2017 Assessment Year 2013-14 3.ITA No. 170/Ind/2017 Assessment Year 2013-14 4.ITA No. 9/Ind/2017 Assessment Year 2013-14 5.ITA No. 10/Ind/2017 Assessment Year 2013-14 6.ITA No. 11/Ind/2017 Assessment Year 2013-14 7. ITA No. 12/Ind/2017 Assessment Year 2013-14 1. Shri Rajendra Mansukhani Indore 1. Shri Suresh Lilani Indore 3. Shri Umesh Lilani Indore 4. Shri Gopal Maheshwari Indore 5. Shri Pulkit Ma…

Shri Suresh Lilani, Indore vs. The ACIT Central-1, Indore

In the result, all the seven appeals filed by different Assessees are allowed

ITA 169/IND/2017[2013-14]Status: DisposedITAT Indore26 Jul 2018AY 2013-14

Bench: Shri Kul Bharat & Shri Manish Borad1. Ita No. 172/Ind/2017 Assessment Year 2013-14 2. Ita No. 169/Ind/2017 Assessment Year 2013-14 3.Ita No. 170/Ind/2017 Assessment Year 2013-14 4.Ita No. 9/Ind/2017 Assessment Year 2013-14 5.Ita No. 10/Ind/2017 Assessment Year 2013-14 6.Ita No. 11/Ind/2017 Assessment Year 2013-14 7. Ita No. 12/Ind/2017 Assessment Year 2013-14

Section 132Section 271(1)(c)Section 271ASection 274

…IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER AND SHRI MANISH BORAD, ACCOUNTANT MEMBER 1. ITA No. 172/Ind/2017 Assessment Year 2013-14 2. ITA No. 169/Ind/2017 Assessment Year 2013-14 3.ITA No. 170/Ind/2017 Assessment Year 2013-14 4.ITA No. 9/Ind/2017 Assessment Year 2013-14 5.ITA No. 10/Ind/2017 Assessment Year 2013-14 6.ITA No. 11/Ind/2017 Assessment Year 2013-14 7. ITA No. 12/Ind/2017 Assessment Year 2013-14 1. Shri Rajendra Mansukhani Indore 1. Shri Suresh Lilani Indore 3. Shri Umesh Lilani Indore 4. Shri Gopal Maheshwari Indore 5. Shri Pulkit Ma…

ITO 17(3)(3), Mumbai vs. Mangal Associates, Mumbai

In the result, the appeal of Revenue is dismissed and cross objections filed by the assessee are allowed

ITA 4960/MUM/2016[2011-12]Status: DisposedITAT Mumbai20 Jul 2018AY 2011-12

Bench: Shri Saktijit Dey, Hon’Ble & Shri Dr. A.L. Saini, Hon’Bleito-17(3)(3), Vs. Shree Mangal Associates, 802B, 8Th Floor, Grande Aayakar Bhavan, Room No. 123, 1St Floor, M.K. Road, Palladium, Near Mercedes Mumbai –400 020 Showroom, 175, Cst Road, Kalina, Santacruz (E), Mumbai – 400 098 Pan No. Abifs 0355 B (Appellant) (Respondent)

For Appellant: Shri Madhur Agarwal,AdvFor Respondent: Shri Saurabh Kumar Rai, DR
Section 271(1)(c)Section 68Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI “I” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, HON’BLE JUDICIAL MEMBER & SHRI Dr. A.L. SAINI, HON’BLE ACCOUNTANT MEMBER ITO-17(3)(3), vs. Shree Mangal Associates, 802B, 8th Floor, Grande Aayakar Bhavan, Room No. 123, 1st Floor, M.K. Road, Palladium, Near Mercedes Mumbai –400 020 Showroom, 175, CST Road, Kalina, Santacruz (E), Mumbai – 400 098 PAN No. ABIFS 0355 B (Appellant) (Respondent) C.O.No. 292/MUM/2017 (Arising out of ITA No. 4960/MUM/2016) (Asst. Year : 2011-12) Shree Mangal Associates, vs. ITO-17(3)(3), 802B, 8th Floor, Grande Aayakar Bhavan, Room No. 123, 1st Flo…

M/S. Kaveri Infrastructure Pvt. Ltd., New Delhi vs. DCIT, New Delhi

ITA 644/DEL/2015[2008-09]Status: DisposedITAT Delhi17 Jul 2018AY 2008-09

Bench: Shri N.K Billaiya & Shri Kuldip Singh

For Appellant: Sh. R.S. Singhvi, CAFor Respondent: Sh. Amit Jain, Sr. DR
Section 143(3)Section 153ASection 271(1)(c)Section 80G

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH: ‘D’: NEW DELHI) BEFORE SHRI N.K BILLAIYA, ACCOUNTANT MEMBER & SHRI KULDIP SINGH, JUDICIAL MEMBER ITA No:- 644/Del/2015 (ASSESSMENT YEAR : 2008-09) M/s Kaveri Infrastructure Pvt. DCIT Ltd., Vs. Central Circle-06 B-14, Kaveri House, New Delhi. Geetanjali Enclave, New Delhi. PAN No: AABCK7148K APPELLANT RESPONDENT Assessee by : Sh. R.S. Singhvi, CA & Sh. Satyajeet Goel, CA. Revenue by : Sh. Amit Jain, Sr. DR Date of Hearing : 09.07.2018. Date of Pronouncement : 17/07/2018. ORDER PER: KULDIP SINGH, JM The Appellant, M/s Kaveri Infrastructure Pvt. Ltd.,…

Gag Construction Pvt. Ltd., New Delhi vs. ACIT, Central Circle- 32, New Delhi

In the result, appeal of assessee is allowed

ITA 289/DEL/2018[2006-07]Status: DisposedITAT Delhi12 Jul 2018AY 2006-07

Bench: Shri Bhavnesh Saini

For Appellant: Shri Ajay Bhagwani, C.AFor 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.289/Del./2018 Assessment Year 2006-2007 GAG Construction Pvt. Ltd., The ACIT, Central Circle- M-11, Middle Circle, vs. 32, E-2, ARA Centre, Connaught Circus, New Jhandewalan Extension, Delhi – 110 001. New Delhi – 110 055. PAN AABCG3001H (Appellant) (Respondent) For Assessee : Shri Ajay Bhagwani, C.A. For Revenue : Shri S.L. Anuragi, Sr. D.R. Date of Hearing : 12.07.2018 Date of Pronouncement : 12.07.2018 ORDER This appeal by assessee has been directed against the Order of the Ld. CIT(A)-30,…

Ashwani Jaipaty, Ghaziabad vs. DCIT, Circle- 1, Ghaziabad

In the result, appeal of the Department is

ITA 276/DEL/2018[2014-15]Status: DisposedITAT Delhi11 Jul 2018AY 2014-15

Bench: Shri Bhavnesh Saini

For Appellant: Shri Akhilesh Kumar &For Respondent: Shri S.L. Anuragi, Sr. D.R
Section 143(1)Section 271(1)(c)Section 274Section 56(2)(vii)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “SMC” : DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER ITA.No.276/Del./2018 Assessment Year 2014-2015 Shri Ashwani Jaipaty, Ghaziabad. PAN ACLPJ9373L vs. The DCIT, Circle-1 C/o. Sh. Akhilesh Kumar, Advocate, Chamber No.206- Ghaziabad. 207, Ansal Satyam, RDC Raj Nagar, Ghaziabad. (Appellant) (Respondent) For Assessee : Shri Akhilesh Kumar & Shri S.C. Gupta, Advocates. For Revenue : Shri S.L. Anuragi, Sr. D.R. Date of Hearing : 10.07.2018 Date of Pronouncement : 11.07.2018 ORDER This appeal by assessee has been directed against the Order of the Ld. CIT(A)…

M/S Replika Press Pvt. Ltd., New Delhi vs. DCIT, New Delhi

ITA 120/DEL/2016[2011-12]Status: DisposedITAT Delhi10 Jul 2018AY 2011-12

Bench: Shri N.K Saini & Shri Kuldip Singh

For Appellant: Sh. K. Sampath, Adv. &For Respondent: Sh. S.R. Senapati, Sr. DR
Section 143(3)Section 271Section 271(1)(c)Section 40A(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH: ‘E’: NEW DELHI) BEFORE SHRI N.K SAINI, ACCOUNTANT MEMBER & SHRI KULDIP SINGH, JUDICIAL MEMBER ITA No:- 120/Del/2016 (ASSESSMENT YEAR-2011-12) M/s Replika Press Pvt. DCIT Limited., Vs. Circle-15(1) B-214, Ashok Vihar, Phase-I New Delhi. New Delhi-110052. PAN No: AAACR1084L APPELLANT RESPONDENT Assessee by : Sh. K. Sampath, Adv. & Sh. V. Rajkumar, Adv. Revenue by : Sh. S.R. Senapati, Sr. DR Date of Hearing : 19.06.2018. Date of Pronouncement : 10/07/2018. ORDER PER: KULDIP SINGH, JM The Appellant, M/s Replika Press Pvt. Ltd., New Delhi-110052 (hereinaf…

M/S. Star Wire (India) Limited, New Delhi vs. ACIT, New Delhi

In the result, the appeals of the assessee are allowed

ITA 4876/DEL/2016[2007-08]Status: DisposedITAT Delhi09 Jul 2018AY 2007-08

Bench: Sh. N. K. Saini, Am & Sh. Kuldip Singh, Jm Ita No. 4875/Del/2016 : Asstt. Year : 2006-07 Ita No. 4876/Del/2016 : Asstt. Year : 2007-08 Star Wire (India) Ltd., Vs Asstt. Commissioner Of Income 35, Link Road, 2Nd Floor, Lajpat Tax, Circle-24(2), Nagar-Iii, New Delhi-110024 New Delhi-110002 (Appellant) (Respondent) Pan No. Aaecs1124Q Assessee By : Sh. Ashwani Kumar, Ca Revenue By : Sh. S. S. Rana, Cit Dr Date Of Hearing : 23.04.2018 Date Of Pronouncement : 09.07.2018 Order Per N. K. Saini, Am: These Appeals By The Assessee Are Directed Against The Separate Orders Each Dated 24.06.2016 Of The Ld. Cit(A)-3, Gurgaon For The Assessment Years 2006-07 & 2007-08. 2. Since, The Issues Involved Are Common In These Appeals Which Were Heard Together, So, These Are Being Disposed Off By This Common Order For The Sake Of Convenience & Brevity.

For Appellant: Sh. Ashwani Kumar, CAFor Respondent: Sh. S. S. Rana, CIT DR
Section 132(4)Section 143(3)Section 153ASection 271(1)(c)Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’, NEW DELHI Before Sh. N. K. Saini, AM and Sh. Kuldip Singh, JM ITA No. 4875/Del/2016 : Asstt. Year : 2006-07 ITA No. 4876/Del/2016 : Asstt. Year : 2007-08 Star Wire (India) Ltd., Vs Asstt. Commissioner of Income 35, Link Road, 2nd Floor, Lajpat Tax, Circle-24(2), Nagar-III, New Delhi-110024 New Delhi-110002 (APPELLANT) (RESPONDENT) PAN No. AAECS1124Q Assessee by : Sh. Ashwani Kumar, CA Revenue by : Sh. S. S. Rana, CIT DR Date of Hearing : 23.04.2018 Date of Pronouncement : 09.07.2018 ORDER Per N. K. Saini, AM: These appeals by the assessee are directed agai…

M/S. Star Wire (India) Limited, New Delhi vs. ACIT, New Delhi

In the result, the appeals of the assessee are allowed

ITA 4875/DEL/2016[2006-07]Status: DisposedITAT Delhi09 Jul 2018AY 2006-07

Bench: Sh. N. K. Saini, Am & Sh. Kuldip Singh, Jm Ita No. 4875/Del/2016 : Asstt. Year : 2006-07 Ita No. 4876/Del/2016 : Asstt. Year : 2007-08 Star Wire (India) Ltd., Vs Asstt. Commissioner Of Income 35, Link Road, 2Nd Floor, Lajpat Tax, Circle-24(2), Nagar-Iii, New Delhi-110024 New Delhi-110002 (Appellant) (Respondent) Pan No. Aaecs1124Q Assessee By : Sh. Ashwani Kumar, Ca Revenue By : Sh. S. S. Rana, Cit Dr Date Of Hearing : 23.04.2018 Date Of Pronouncement : 09.07.2018 Order Per N. K. Saini, Am: These Appeals By The Assessee Are Directed Against The Separate Orders Each Dated 24.06.2016 Of The Ld. Cit(A)-3, Gurgaon For The Assessment Years 2006-07 & 2007-08. 2. Since, The Issues Involved Are Common In These Appeals Which Were Heard Together, So, These Are Being Disposed Off By This Common Order For The Sake Of Convenience & Brevity.

For Appellant: Sh. Ashwani Kumar, CAFor Respondent: Sh. S. S. Rana, CIT DR
Section 132(4)Section 143(3)Section 153ASection 271(1)(c)Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’, NEW DELHI Before Sh. N. K. Saini, AM and Sh. Kuldip Singh, JM ITA No. 4875/Del/2016 : Asstt. Year : 2006-07 ITA No. 4876/Del/2016 : Asstt. Year : 2007-08 Star Wire (India) Ltd., Vs Asstt. Commissioner of Income 35, Link Road, 2nd Floor, Lajpat Tax, Circle-24(2), Nagar-III, New Delhi-110024 New Delhi-110002 (APPELLANT) (RESPONDENT) PAN No. AAECS1124Q Assessee by : Sh. Ashwani Kumar, CA Revenue by : Sh. S. S. Rana, CIT DR Date of Hearing : 23.04.2018 Date of Pronouncement : 09.07.2018 ORDER Per N. K. Saini, AM: These appeals by the assessee are directed agai…

Amit Bhatia, Delhi vs. ITO, Ward- 39(4), New Delhi

In the result, appeal of Assessee is allowed

ITA 7157/DEL/2017[2009-10]Status: DisposedITAT Delhi05 Jul 2018AY 2009-10

Bench: Shri Bhavnesh Saini

For Appellant: Shri Satyajeet Goyal, C.AFor 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.7157/Del./2017 Assessment Year 2009-2010 Shri Amit Bhatia, The Income Tax Officer, 5993, Nabi Karim, Ward-39(4), Delhi – 110 006. vs. New Delhi. PAN AGKPB9298B (Appellant) (Respondent) For Assessee : Shri Satyajeet Goyal, C.A. For Revenue : Shri S.L. Anuragi, Sr. D.R. Date of Hearing : 04.07.2018 Date of Pronouncement : 05.07.2018 ORDER This appeal by assessee has been directed against the Order of the Ld. CIT(A)-20, New Delhi, dated 04.09.2017, for the A.Y. 2009-2010, challenging the levy of…

DCIT (It) 4(2)(2), Mumbai vs. Channel V Music Networks Ltd, Mumbai

In the result, the appeal is dismissed

ITA 7253/MUM/2016[2010-11]Status: DisposedITAT Mumbai29 Jun 2018AY 2010-11

Bench: Shri Saktijit Dey () & Shri N.K. Pradhan () Assessment Year: 2010-11 Dcit (It)-4(2)(2), Room Channel V Music Networks Ltd. No. 1708, 17Th Floor, Air Vs. Partnership C/O Star India India Building, Nariman Private Ltd., Star House, Urmi Point, Mumbai-400021. Estate, 95, Ganpatrao Kadam Marg, Lower Parel (West), Mumbai-400013. Pan No. Aaefc6136H Appellant Respondent Revenue By : Mr. M.V. Rajguru, Dr Assessee By : Mr. Porus Kaka, Ar Date Of Hearing : 11/06/2018 Date Of Pronouncement: 29/06/2018

For Appellant: Mr. Porus Kaka, ARFor Respondent: Mr. M.V. Rajguru, DR
Section 139Section 139(5)Section 143(2)Section 143(3)Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “L” MUMBAI BEFORE SHRI SAKTIJIT DEY (JUDICIAL MEMBER) AND SHRI N.K. PRADHAN (ACCOUNTANT MEMBER) Assessment Year: 2010-11 DCIT (IT)-4(2)(2), Room Channel V Music Networks Ltd. No. 1708, 17th floor, Air Vs. Partnership C/o Star India India Building, Nariman Private Ltd., Star House, Urmi Point, Mumbai-400021. Estate, 95, Ganpatrao Kadam Marg, Lower Parel (West), Mumbai-400013. PAN No. AAEFC6136H Appellant Respondent Revenue by : Mr. M.V. Rajguru, DR Assessee by : Mr. Porus Kaka, AR Date of Hearing : 11/06/2018 Date of pronouncement: 29/06/2018 ORDER PER N.K. PRA…

Quantum Coders Ltd., New Delhi vs. ITO, New Delhi

In the result, the appeal of the assessee is allowed

ITA 5766/DEL/2015[2011-12]Status: DisposedITAT Delhi29 Jun 2018AY 2011-12

Bench: Sh. N. K. Saini, Am & Ms. Suchitra Kamble, Jm Ita No. 5766/Del/2015 : Asstt. Year: 2011-12 Quantum Coders Ltd., Vs Income Tax Officer, 501-502, Plot No. 1, Dda Ward-14(4), Building, Distt. Centre, Janak New Delhi Puri, New Delhi-110058 (Appellant) (Respondent) Pan No. Aaacq1197M Assessee By : Ms. Devina Sharma, Adv. Revenue By : Sh. Kaushlendra Tiwari, Sr. Dr Date Of Hearing : 30.05.2018 Date Of Pronouncement: 29.06.2018 Order Per N. K. Saini, Am: This Is An Appeal By The Assessee Against The Order Dated 05.08.2015 Of Ld. Cit(A)-7, New Delhi.

For Appellant: Ms. Devina Sharma, AdvFor Respondent: Sh. Kaushlendra Tiwari, Sr. DR
Section 10ASection 271Section 271(1)(c)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘G’ NEW DELHI Before Sh. N. K. Saini, AM And Ms. Suchitra Kamble, JM ITA No. 5766/Del/2015 : Asstt. Year: 2011-12 Quantum Coders Ltd., Vs Income Tax Officer, 501-502, Plot No. 1, DDA Ward-14(4), Building, Distt. Centre, Janak New Delhi Puri, New Delhi-110058 (APPELLANT) (RESPONDENT) PAN No. AAACQ1197M Assessee by : Ms. Devina Sharma, Adv. Revenue by : Sh. Kaushlendra Tiwari, Sr. DR Date of Hearing : 30.05.2018 Date of Pronouncement: 29.06.2018 ORDER Per N. K. Saini, AM: This is an appeal by the assessee against the order dated 05.08.2015 of ld. CIT(A)-7, New Del…

M/S Keti Sangam Infrastructure (I) Ltd., Indore vs. The DCIT (Central), Indore

In the result, all the 12 appeals filed at the instance of

ITA 1341/IND/2016[2009-10]Status: DisposedITAT Indore27 Jun 2018AY 2009-10

Bench: Shri Kul Bharat & Shri Manish Borad

Section 132Section 143(3)Section 153ASection 271(1)(c)Section 274

…Keti Sangam, etc. ITA Nos. 516/2017, 603/Ind/2016 etc. IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCHE, INDORE BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER AND SHRI MANISH BORAD, ACCOUNTANT MEMBER ITA Nos. 516/Ind/2017, 1341, 1342,602 & 603/Ind/2016 AYs:2007-08, 2009-10,2010-11,2011-12 & 2012-13 Keti Sangam Dy. Commissioner of Income tax Infrastructure (I) Ltd. (Central), Indore बनाम/ Indore Vs. (Appellant ) (Respondent) ITA Nos. 1343 & 601/Ind/2016 A.Ys. 2010-11 & 2011-12 Keti-T Construction Dy. Commissioner of Income tax (Central), Indore (India) Ltd. बनाम/ Indore Vs. (Appellant ) (Respondent) ITA Nos. 5…

M/S Shree Coal Enterprises (I) Pvt. Ltd., Bhopal vs. The ACIT 3(1), Bhopal

In the result, all the 12 appeals filed at the instance of

ITA 1337/IND/2016[2006-07]Status: DisposedITAT Indore27 Jun 2018AY 2006-07

Bench: Shri Kul Bharat & Shri Manish Borad

Section 132Section 143(3)Section 153ASection 271(1)(c)Section 274

…Keti Sangam, etc. ITA Nos. 516/2017, 603/Ind/2016 etc. IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCHE, INDORE BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER AND SHRI MANISH BORAD, ACCOUNTANT MEMBER ITA Nos. 516/Ind/2017, 1341, 1342,602 & 603/Ind/2016 AYs:2007-08, 2009-10,2010-11,2011-12 & 2012-13 Keti Sangam Dy. Commissioner of Income tax Infrastructure (I) Ltd. (Central), Indore बनाम/ Indore Vs. (Appellant ) (Respondent) ITA Nos. 1343 & 601/Ind/2016 A.Ys. 2010-11 & 2011-12 Keti-T Construction Dy. Commissioner of Income tax (Central), Indore (India) Ltd. बनाम/ Indore Vs. (Appellant ) (Respondent) ITA Nos. 5…

M/S Keti Sangham Infrastruture (I) Limited, Indore vs. Deputy Commissioner of Income Tax (Central), Indore

In the result, all the 12 appeals filed at the instance of

ITA 516/IND/2017[2007-08]Status: DisposedITAT Indore22 Jun 2018AY 2007-08

Bench: Shri Kul Bharat & Shri Manish Borad

Section 132Section 143(3)Section 153ASection 271(1)(c)Section 274

…Keti Sangam, etc. ITA Nos. 516/2017, 603/Ind/2016 etc. IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCHE, INDORE BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER AND SHRI MANISH BORAD, ACCOUNTANT MEMBER ITA Nos. 516/Ind/2017, 1341, 1342,602 & 603/Ind/2016 AYs:2007-08, 2009-10,2010-11,2011-12 & 2012-13 Keti Sangam Dy. Commissioner of Income tax Infrastructure (I) Ltd. (Central), Indore बनाम/ Indore Vs. (Appellant ) (Respondent) ITA Nos. 1343 & 601/Ind/2016 A.Ys. 2010-11 & 2011-12 Keti-T Construction Dy. Commissioner of Income tax (Central), Indore (India) Ltd. बनाम/ Indore Vs. (Appellant ) (Respondent) ITA Nos. 5…

Aquatech Systems (Asia) Pvt. Ltd., Pune vs. Deputy Commissioner of Income-Tax

In the result, the impugned order is set aside and the appeal of the assessee is allowed

ITA 416/PUN/2015[2009-10]Status: DisposedITAT Pune18 Jun 2018AY 2009-10

Bench: Shri Anil Chaturvedi, Am & Shri Vikas Awasthy, Jm

For Appellant: Shri Neelesh KhandelwalFor Respondent: Dr. Vivek Aggarwal
Section 143(3)Section 271(1)(c)Section 274

…आयकर अपील"य अ"धकरण “बी” "यायपीठ पुणे म" । IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, PUNE "ी अ"नल चतुव"द", लेखा सद"य, एवं "ी "वकास अव"थी, "या"यक सद"य के सम" । BEFORE SHRI ANIL CHATURVEDI, AM AND SHRI VIKAS AWASTHY, JM आयकर अपील सं. / ITA No.416/PUN/2015 "नधा"रण वष" / Assessment Year : 2009-10 Aquatech Systems (Asia) Pvt. Ltd., MZSK & Associates, Chartered Accountants, Level 3, Riverside Business Bay, Plot No. : 84, Wellesley Road, Near RTO, Pune – 411001 PAN : AABCA1850C .......अपीलाथ" / Appellant बनाम / V/s. The Dy. Commissioner of Income Tax, Circle – 1(1), Pune ……""यथ" / Respondent Assessee by : Sh…

Abida Mohammed Rakhangi, Mumbai vs. ITO WD 18(2)(4), Mumbai

The appeal of the assessee is allowed

ITA 775/MUM/2014[2008-09]Status: DisposedITAT Mumbai08 Jun 2018AY 2008-09

Bench: Shri G.S.Pannu, Am & Shri Ravish Sood, Jm Late Smt. Abida Mohammed Rakhangi Ito-18(2)(4), Room No. 109, (Through L/Heirs S/Ssh. Mukhtiar 1St Floor, Piramal Chambers, बिधम/ Rakhangi, Azim Rakhangi & Salim Lalbaug, Parel, Rakhangi, C/O Rakhangi Gas Service, Mumbai-400012 Vs. 22, Muslim Cemetry, S.B. Marg, Near Rakhangi Chowl, Lower Parel. Mumbai- 400013 स्थामी रेखा सं./ जीआइआय सं./ Pan No. Aabpr1071K (अऩीराथी /Appellant) (प्रत्मथी / Respondent) :

For Appellant: Shri Dharan Gandhi, A.RFor Respondent: Shri Rajesh Kumar Yadav, D.R
Section 133(6)Section 143(2)Section 271(1)(c)Section 68

…P a g e | 1 ITA No. 775/Mum/2014 AY. 2008-09 Late Smt. Abida Mohmmad Rakhangi Vs. ITO-18(2)(4) IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI BEFORE SHRI G.S.PANNU, AM AND SHRI RAVISH SOOD, JM Late Smt. Abida Mohammed Rakhangi ITO-18(2)(4), Room No. 109, (through L/heirs S/ssh. Mukhtiar 1st Floor, Piramal Chambers, बिधम/ Rakhangi, Azim Rakhangi & Salim Lalbaug, Parel, Rakhangi, C/o Rakhangi Gas Service, Mumbai-400012 Vs. 22, Muslim Cemetry, S.B. Marg, Near Rakhangi Chowl, Lower Parel. Mumbai- 400013 स्थामी रेखा सं./ जीआइआय सं./ PAN No. AABPR1071K (अऩीराथी /Appellant) (प्रत्मथी / Respondent) : अऩीराथी की…