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 366,470 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

Gagandeepsingh A Alag, Mumbai vs. ITO 21(2)(1), Mumbai

The appeal of the assessee is allowed

ITA 6851/MUM/2016[2009-10]Status: DisposedITAT Mumbai30 May 2018AY 2009-10

Bench: Shri G.S.Pannu, Am & Shri Ravish Sood, Jm Gagandeep Singh Alag Income Tax Officer-21(2)(1) 5, Love Kush, Pratyaksha Kar Bhavan 505/C- बिधम/ Sindhi Society, Chembur, 10, Bandra Kurla Complex, Vs. Mumbai-400071 Bandra (East), Mumbai- 400051

For Appellant: Shri Kisan Ghule, A.RFor Respondent: Shri Rajesh Kumar Yadav, D.R
Section 271(1)(c)Section 274Section 56(2)(vi)Section 56(2)(vii)

…P a g e | 1 ITA No. 6851/Mum/2016 AY. 2009-10 Gagandeep Singh Alag Vs. Income Tax Officer-21(2)(1) IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI BEFORE SHRI G.S.PANNU, AM AND SHRI RAVISH SOOD, JM Gagandeep Singh Alag Income Tax Officer-21(2)(1) 5, Love Kush, Pratyaksha Kar Bhavan 505/C- बिधम/ Sindhi Society, Chembur, 10, Bandra Kurla Complex, Vs. Mumbai-400071 Bandra (East), Mumbai- 400051 स्थामी रेखा सं./ जीआइआय सं./ PAN No. ADZPA6645F (अऩीराथी /Appellant) (प्रत्मथी / Respondent) : अऩीराथी की ओय से / Appellant by : Shri Kisan Ghule, A.R प्रत्मथी की ओय से/Respondent by : Shri Rajesh Kumar Yadav, D.R…

Asst CIT Cen Cir 29, Mumbai vs. Shah Rukh Khan, Mumbai

The appeal of the revenue is dismissed in terms of our aforesaid observations

ITA 5767/MUM/2014[2010-11]Status: DisposedITAT Mumbai21 May 2018AY 2010-11

Bench: Shri Ravish Sood, Jm & Shri N.K.Pradhan, Am Dy. Commissoner Of Income-Tax, Shri Shah Rukh Khan Central Circle-4(2), Mumbai 44-Mannat, B.J. Road, Band बिधम/ (Erstwhile Assistant Commissioner Of Income Stand, Bandra (West), Tax, Central Circle-29, Mumbai) Mumbai-400 050. Vs. R. No. 1918, 19Th Floor, Air India Building, Nariman Point, Mumbai-400 021 स्थामी रेखा सं./ जीआइआय सं./ Pan No. Aahpk3293L (अऩीराथी /Revenue) (प्रत्मथी / Assessee) :

For Appellant: Shri Hiro RaiFor Respondent: Shri V. Justin, D.R
Section 112Section 143(2)Section 23(1)(a)Section 271(1)(c)

…P a g e | 1 ITA No.5767/Mum/2014 A.Y. 2010-11 Dy. Commissioner of Income Tax Vs. Shri Shah Rukh Khan IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI BEFORE SHRI RAVISH SOOD, JM AND SHRI N.K.PRADHAN, AM Dy. Commissoner of Income-tax, Shri Shah Rukh Khan Central Circle-4(2), Mumbai 44-Mannat, B.J. Road, Band बिधम/ (Erstwhile Assistant Commissioner Of Income Stand, Bandra (West), Tax, Central Circle-29, Mumbai) Mumbai-400 050. Vs. R. No. 1918, 19th Floor, Air India Building, Nariman Point, Mumbai-400 021 स्थामी रेखा सं./ जीआइआय सं./ PAN No. AAHPK3293L (अऩीराथी /Revenue) (प्रत्मथी / Assessee) : अऩीराथी की ओय…

DCIT Cen Cir 2(3), Mumbai vs. Dhaval D Shah, Mumbai

ITA 1337/MUM/2016[2009-10]Status: DisposedITAT Mumbai16 May 2018AY 2009-10

Bench: Shri Mahavir Singh () & Shri N.K. Pradhan () Assessment Year: 2009-10 Dy. Commissioner Of Shri Dhaval D. Shah Income, Central Smag House, 1St Floor, Vs. Circle2(3), Old Cgo Sarojini Road Ext., Vile Building, 8Th Floor, M.K. Parle (W) Road, Mumbai-400020. Mumbai-400010 Pan No. Aahps2691E Appellant Respondent C.O. No. 08/Mum/2018 Assessment Year: 2009-10 Shri Dhaval D. Shah Dy. Commissioner Of Smag House, 1St Floor, Income, Central Vs. Sarojini Road Ext., Vile Circle2(3), Old Cgo Parle (W) Building, 8Th Floor, M.K. Mumbai-400010 Road, Mumbai-400020. Pan No. Aahps2691E Appellant Respondent Revenue By : Mr. Ram Tiwari, Dr Assessee By : Mr. M.P. Lohia, Ar Date Of Hearing : 01/05/2018 Date Of Pronouncement : 16/05/2018

For Appellant: Mr. M.P. Lohia, ARFor Respondent: Mr. Ram Tiwari, DR
Section 143(3)Section 2(22)(e)Section 271Section 271(1)(c)Section 274Section 27lSection 57

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “D” MUMBAI BEFORE SHRI MAHAVIR SINGH (JUDICIAL MEMBER) AND SHRI N.K. PRADHAN (ACCOUNTANT MEMBER) Assessment Year: 2009-10 Dy. Commissioner of Shri Dhaval D. Shah Income, Central Smag House, 1st floor, Vs. Circle2(3), Old CGO Sarojini Road Ext., Vile Building, 8th Floor, M.K. Parle (W) Road, Mumbai-400020. Mumbai-400010 PAN No. AAHPS2691E Appellant Respondent C.O. No. 08/MUM/2018 Assessment Year: 2009-10 Shri Dhaval D. Shah Dy. Commissioner of Smag House, 1st floor, Income, Central Vs. Sarojini Road Ext., Vile Circle2(3), Old CGO Parle (W) Building, 8th Floor, M…

Prakash Raman Chaudhari, Nashik vs. Income-Tax Officer

In the result, all the appeals of assessee are allowed

ITA 740/PUN/2016[2011-12]Status: DisposedITAT Pune15 May 2018AY 2011-12

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita Nos.737 To 740/Pun/2016 यििाारण वषा / Assessment Years : 2006-07, 2008-09, 2010-11 & 2011-12 Prakash Raman Chaudhari, Garden View Bunglow, Saptashrungi Colony, Old Gangapur Naka, अऩीऱाथी/Appellant Nashik – 422005 …. Pan:Aajpc9817C Vs. The Income Tax Officer (Central)-I, …. प्रत्यथी / Respondent Nashik

For Appellant: Shri Kishore Phadke
Section 132Section 133ASection 153ASection 271(1)(c)

…आयकर अपीऱीय अधिकरण पुणे न्यायपीठ “ए” पुणे में IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE सुश्री सुषमा चावऱा, न्याययक सदस्य एवं श्री अयिऱ चतुवेदी, ऱेखा सदस्य के समक्ष BEFORE MS. SUSHMA CHOWLA, JM AND SHRI ANIL CHATURVEDI, AM आयकर अपीऱ सं. / ITA Nos.737 to 740/PUN/2016 यििाारण वषा / Assessment Years : 2006-07, 2008-09, 2010-11 & 2011-12 Prakash Raman Chaudhari, Garden View Bunglow, Saptashrungi Colony, Old Gangapur Naka, अऩीऱाथी/Appellant Nashik – 422005 …. PAN:AAJPC9817C Vs. The Income Tax Officer (Central)-I, …. प्रत्यथी / Respondent Nashik आयकर अपीऱ सं. / ITA Nos.742 to 747/PUN/2016 यििाारण वषा…

Prakash Raman Chaudhari, Nashik vs. Income-Tax Officer

In the result, all the appeals of assessee are allowed

ITA 739/PUN/2016[2010-11]Status: DisposedITAT Pune15 May 2018AY 2010-11

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita Nos.737 To 740/Pun/2016 यििाारण वषा / Assessment Years : 2006-07, 2008-09, 2010-11 & 2011-12 Prakash Raman Chaudhari, Garden View Bunglow, Saptashrungi Colony, Old Gangapur Naka, अऩीऱाथी/Appellant Nashik – 422005 …. Pan:Aajpc9817C Vs. The Income Tax Officer (Central)-I, …. प्रत्यथी / Respondent Nashik

For Appellant: Shri Kishore Phadke
Section 132Section 133ASection 153ASection 271(1)(c)

…आयकर अपीऱीय अधिकरण पुणे न्यायपीठ “ए” पुणे में IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE सुश्री सुषमा चावऱा, न्याययक सदस्य एवं श्री अयिऱ चतुवेदी, ऱेखा सदस्य के समक्ष BEFORE MS. SUSHMA CHOWLA, JM AND SHRI ANIL CHATURVEDI, AM आयकर अपीऱ सं. / ITA Nos.737 to 740/PUN/2016 यििाारण वषा / Assessment Years : 2006-07, 2008-09, 2010-11 & 2011-12 Prakash Raman Chaudhari, Garden View Bunglow, Saptashrungi Colony, Old Gangapur Naka, अऩीऱाथी/Appellant Nashik – 422005 …. PAN:AAJPC9817C Vs. The Income Tax Officer (Central)-I, …. प्रत्यथी / Respondent Nashik आयकर अपीऱ सं. / ITA Nos.742 to 747/PUN/2016 यििाारण वषा…

Prakash Raman Chaudhari, Nashik vs. Income-Tax Officer

In the result, all the appeals of assessee are allowed

ITA 738/PUN/2016[2008-09]Status: DisposedITAT Pune15 May 2018AY 2008-09

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita Nos.737 To 740/Pun/2016 यििाारण वषा / Assessment Years : 2006-07, 2008-09, 2010-11 & 2011-12 Prakash Raman Chaudhari, Garden View Bunglow, Saptashrungi Colony, Old Gangapur Naka, अऩीऱाथी/Appellant Nashik – 422005 …. Pan:Aajpc9817C Vs. The Income Tax Officer (Central)-I, …. प्रत्यथी / Respondent Nashik

For Appellant: Shri Kishore Phadke
Section 132Section 133ASection 153ASection 271(1)(c)

…आयकर अपीऱीय अधिकरण पुणे न्यायपीठ “ए” पुणे में IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE सुश्री सुषमा चावऱा, न्याययक सदस्य एवं श्री अयिऱ चतुवेदी, ऱेखा सदस्य के समक्ष BEFORE MS. SUSHMA CHOWLA, JM AND SHRI ANIL CHATURVEDI, AM आयकर अपीऱ सं. / ITA Nos.737 to 740/PUN/2016 यििाारण वषा / Assessment Years : 2006-07, 2008-09, 2010-11 & 2011-12 Prakash Raman Chaudhari, Garden View Bunglow, Saptashrungi Colony, Old Gangapur Naka, अऩीऱाथी/Appellant Nashik – 422005 …. PAN:AAJPC9817C Vs. The Income Tax Officer (Central)-I, …. प्रत्यथी / Respondent Nashik आयकर अपीऱ सं. / ITA Nos.742 to 747/PUN/2016 यििाारण वषा…

Prakash Raman Chaudhari, Nashik vs. Income-Tax Officer

In the result, all the appeals of assessee are allowed

ITA 737/PUN/2016[2006-07]Status: DisposedITAT Pune15 May 2018AY 2006-07

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita Nos.737 To 740/Pun/2016 यििाारण वषा / Assessment Years : 2006-07, 2008-09, 2010-11 & 2011-12 Prakash Raman Chaudhari, Garden View Bunglow, Saptashrungi Colony, Old Gangapur Naka, अऩीऱाथी/Appellant Nashik – 422005 …. Pan:Aajpc9817C Vs. The Income Tax Officer (Central)-I, …. प्रत्यथी / Respondent Nashik

For Appellant: Shri Kishore Phadke
Section 132Section 133ASection 153ASection 271(1)(c)

…आयकर अपीऱीय अधिकरण पुणे न्यायपीठ “ए” पुणे में IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE सुश्री सुषमा चावऱा, न्याययक सदस्य एवं श्री अयिऱ चतुवेदी, ऱेखा सदस्य के समक्ष BEFORE MS. SUSHMA CHOWLA, JM AND SHRI ANIL CHATURVEDI, AM आयकर अपीऱ सं. / ITA Nos.737 to 740/PUN/2016 यििाारण वषा / Assessment Years : 2006-07, 2008-09, 2010-11 & 2011-12 Prakash Raman Chaudhari, Garden View Bunglow, Saptashrungi Colony, Old Gangapur Naka, अऩीऱाथी/Appellant Nashik – 422005 …. PAN:AAJPC9817C Vs. The Income Tax Officer (Central)-I, …. प्रत्यथी / Respondent Nashik आयकर अपीऱ सं. / ITA Nos.742 to 747/PUN/2016 यििाारण वषा…

Megha Prakash Chaudhari, Nashik vs. Income-Tax Officer

In the result, all the appeals of assessee are allowed

ITA 747/PUN/2016[2011-12]Status: DisposedITAT Pune11 May 2018AY 2011-12

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita Nos.737 To 740/Pun/2016 यििाारण वषा / Assessment Years : 2006-07, 2008-09, 2010-11 & 2011-12 Prakash Raman Chaudhari, Garden View Bunglow, Saptashrungi Colony, Old Gangapur Naka, अऩीऱाथी/Appellant Nashik – 422005 …. Pan:Aajpc9817C Vs. The Income Tax Officer (Central)-I, …. प्रत्यथी / Respondent Nashik

For Appellant: Shri Kishore Phadke
Section 132Section 133ASection 153ASection 271(1)(c)

…आयकर अपीऱीय अधिकरण पुणे न्यायपीठ “ए” पुणे में IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE सुश्री सुषमा चावऱा, न्याययक सदस्य एवं श्री अयिऱ चतुवेदी, ऱेखा सदस्य के समक्ष BEFORE MS. SUSHMA CHOWLA, JM AND SHRI ANIL CHATURVEDI, AM आयकर अपीऱ सं. / ITA Nos.737 to 740/PUN/2016 यििाारण वषा / Assessment Years : 2006-07, 2008-09, 2010-11 & 2011-12 Prakash Raman Chaudhari, Garden View Bunglow, Saptashrungi Colony, Old Gangapur Naka, अऩीऱाथी/Appellant Nashik – 422005 …. PAN:AAJPC9817C Vs. The Income Tax Officer (Central)-I, …. प्रत्यथी / Respondent Nashik आयकर अपीऱ सं. / ITA Nos.742 to 747/PUN/2016 यििाारण वषा…

Megha Prakash Chaudhari, Nashik vs. Income-Tax Officer

In the result, all the appeals of assessee are allowed

ITA 746/PUN/2016[2010-11]Status: DisposedITAT Pune11 May 2018AY 2010-11

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita Nos.737 To 740/Pun/2016 यििाारण वषा / Assessment Years : 2006-07, 2008-09, 2010-11 & 2011-12 Prakash Raman Chaudhari, Garden View Bunglow, Saptashrungi Colony, Old Gangapur Naka, अऩीऱाथी/Appellant Nashik – 422005 …. Pan:Aajpc9817C Vs. The Income Tax Officer (Central)-I, …. प्रत्यथी / Respondent Nashik

For Appellant: Shri Kishore Phadke
Section 132Section 133ASection 153ASection 271(1)(c)

…आयकर अपीऱीय अधिकरण पुणे न्यायपीठ “ए” पुणे में IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE सुश्री सुषमा चावऱा, न्याययक सदस्य एवं श्री अयिऱ चतुवेदी, ऱेखा सदस्य के समक्ष BEFORE MS. SUSHMA CHOWLA, JM AND SHRI ANIL CHATURVEDI, AM आयकर अपीऱ सं. / ITA Nos.737 to 740/PUN/2016 यििाारण वषा / Assessment Years : 2006-07, 2008-09, 2010-11 & 2011-12 Prakash Raman Chaudhari, Garden View Bunglow, Saptashrungi Colony, Old Gangapur Naka, अऩीऱाथी/Appellant Nashik – 422005 …. PAN:AAJPC9817C Vs. The Income Tax Officer (Central)-I, …. प्रत्यथी / Respondent Nashik आयकर अपीऱ सं. / ITA Nos.742 to 747/PUN/2016 यििाारण वषा…

Megha Prakash Chaudhari, Nashik vs. Income-Tax Officer

In the result, all the appeals of assessee are allowed

ITA 745/PUN/2016[2009-10]Status: DisposedITAT Pune11 May 2018AY 2009-10

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita Nos.737 To 740/Pun/2016 यििाारण वषा / Assessment Years : 2006-07, 2008-09, 2010-11 & 2011-12 Prakash Raman Chaudhari, Garden View Bunglow, Saptashrungi Colony, Old Gangapur Naka, अऩीऱाथी/Appellant Nashik – 422005 …. Pan:Aajpc9817C Vs. The Income Tax Officer (Central)-I, …. प्रत्यथी / Respondent Nashik

For Appellant: Shri Kishore Phadke
Section 132Section 133ASection 153ASection 271(1)(c)

…आयकर अपीऱीय अधिकरण पुणे न्यायपीठ “ए” पुणे में IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE सुश्री सुषमा चावऱा, न्याययक सदस्य एवं श्री अयिऱ चतुवेदी, ऱेखा सदस्य के समक्ष BEFORE MS. SUSHMA CHOWLA, JM AND SHRI ANIL CHATURVEDI, AM आयकर अपीऱ सं. / ITA Nos.737 to 740/PUN/2016 यििाारण वषा / Assessment Years : 2006-07, 2008-09, 2010-11 & 2011-12 Prakash Raman Chaudhari, Garden View Bunglow, Saptashrungi Colony, Old Gangapur Naka, अऩीऱाथी/Appellant Nashik – 422005 …. PAN:AAJPC9817C Vs. The Income Tax Officer (Central)-I, …. प्रत्यथी / Respondent Nashik आयकर अपीऱ सं. / ITA Nos.742 to 747/PUN/2016 यििाारण वषा…

Megha Prakash Chaudhari, Nashik vs. Income-Tax Officer

In the result, all the appeals of assessee are allowed

ITA 744/PUN/2016[2008-09]Status: DisposedITAT Pune11 May 2018AY 2008-09

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita Nos.737 To 740/Pun/2016 यििाारण वषा / Assessment Years : 2006-07, 2008-09, 2010-11 & 2011-12 Prakash Raman Chaudhari, Garden View Bunglow, Saptashrungi Colony, Old Gangapur Naka, अऩीऱाथी/Appellant Nashik – 422005 …. Pan:Aajpc9817C Vs. The Income Tax Officer (Central)-I, …. प्रत्यथी / Respondent Nashik

For Appellant: Shri Kishore Phadke
Section 132Section 133ASection 153ASection 271(1)(c)

…आयकर अपीऱीय अधिकरण पुणे न्यायपीठ “ए” पुणे में IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE सुश्री सुषमा चावऱा, न्याययक सदस्य एवं श्री अयिऱ चतुवेदी, ऱेखा सदस्य के समक्ष BEFORE MS. SUSHMA CHOWLA, JM AND SHRI ANIL CHATURVEDI, AM आयकर अपीऱ सं. / ITA Nos.737 to 740/PUN/2016 यििाारण वषा / Assessment Years : 2006-07, 2008-09, 2010-11 & 2011-12 Prakash Raman Chaudhari, Garden View Bunglow, Saptashrungi Colony, Old Gangapur Naka, अऩीऱाथी/Appellant Nashik – 422005 …. PAN:AAJPC9817C Vs. The Income Tax Officer (Central)-I, …. प्रत्यथी / Respondent Nashik आयकर अपीऱ सं. / ITA Nos.742 to 747/PUN/2016 यििाारण वषा…

Megha Prakash Chaudhari, Nashik vs. Income-Tax Officer

In the result, all the appeals of assessee are allowed

ITA 743/PUN/2016[2007-08]Status: DisposedITAT Pune11 May 2018AY 2007-08

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita Nos.737 To 740/Pun/2016 यििाारण वषा / Assessment Years : 2006-07, 2008-09, 2010-11 & 2011-12 Prakash Raman Chaudhari, Garden View Bunglow, Saptashrungi Colony, Old Gangapur Naka, अऩीऱाथी/Appellant Nashik – 422005 …. Pan:Aajpc9817C Vs. The Income Tax Officer (Central)-I, …. प्रत्यथी / Respondent Nashik

For Appellant: Shri Kishore Phadke
Section 132Section 133ASection 153ASection 271(1)(c)

…आयकर अपीऱीय अधिकरण पुणे न्यायपीठ “ए” पुणे में IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE सुश्री सुषमा चावऱा, न्याययक सदस्य एवं श्री अयिऱ चतुवेदी, ऱेखा सदस्य के समक्ष BEFORE MS. SUSHMA CHOWLA, JM AND SHRI ANIL CHATURVEDI, AM आयकर अपीऱ सं. / ITA Nos.737 to 740/PUN/2016 यििाारण वषा / Assessment Years : 2006-07, 2008-09, 2010-11 & 2011-12 Prakash Raman Chaudhari, Garden View Bunglow, Saptashrungi Colony, Old Gangapur Naka, अऩीऱाथी/Appellant Nashik – 422005 …. PAN:AAJPC9817C Vs. The Income Tax Officer (Central)-I, …. प्रत्यथी / Respondent Nashik आयकर अपीऱ सं. / ITA Nos.742 to 747/PUN/2016 यििाारण वषा…

Megha Prakash Chaudhari, Nashik vs. Income-Tax Officer

In the result, all the appeals of assessee are allowed

ITA 742/PUN/2016[2006-07]Status: DisposedITAT Pune11 May 2018AY 2006-07

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita Nos.737 To 740/Pun/2016 यििाारण वषा / Assessment Years : 2006-07, 2008-09, 2010-11 & 2011-12 Prakash Raman Chaudhari, Garden View Bunglow, Saptashrungi Colony, Old Gangapur Naka, अऩीऱाथी/Appellant Nashik – 422005 …. Pan:Aajpc9817C Vs. The Income Tax Officer (Central)-I, …. प्रत्यथी / Respondent Nashik

For Appellant: Shri Kishore Phadke
Section 132Section 133ASection 153ASection 271(1)(c)

…आयकर अपीऱीय अधिकरण पुणे न्यायपीठ “ए” पुणे में IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE सुश्री सुषमा चावऱा, न्याययक सदस्य एवं श्री अयिऱ चतुवेदी, ऱेखा सदस्य के समक्ष BEFORE MS. SUSHMA CHOWLA, JM AND SHRI ANIL CHATURVEDI, AM आयकर अपीऱ सं. / ITA Nos.737 to 740/PUN/2016 यििाारण वषा / Assessment Years : 2006-07, 2008-09, 2010-11 & 2011-12 Prakash Raman Chaudhari, Garden View Bunglow, Saptashrungi Colony, Old Gangapur Naka, अऩीऱाथी/Appellant Nashik – 422005 …. PAN:AAJPC9817C Vs. The Income Tax Officer (Central)-I, …. प्रत्यथी / Respondent Nashik आयकर अपीऱ सं. / ITA Nos.742 to 747/PUN/2016 यििाारण वषा…

Phool Singh, Noida vs. ITO, Noida

The appeal of the assessee is allowed

ITA 744/DEL/2016[2010-11]Status: DisposedITAT Delhi03 May 2018AY 2010-11

Bench: Shri N.K. Billaiya & Shri Sudhanshu Srivastavaassessment Year: 2010-11

For Appellant: Shri K.P. Garg, CAFor Respondent: Shri Atiq Ahmed, Sr. DR
Section 143Section 271Section 271(1)(c)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘F’ NEW DELHI BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER AND SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER Assessment Year: 2010-11 Shri Phool Singh, ITO, Opposite Old Choupal, Ward 1(3), vs Chhalera, Sector-44, Aayakar Bhawan, Noida-201301 A-2D, Sector-24, (PAN: AVEPS8646R) Noida-201301 (Appellant) (Respondent) Appellant by : Shri K.P. Garg, CA Respondent by : Shri Atiq Ahmed, Sr. DR Date of Hearing: 01.05.2018 Date of Pronouncement: 03.05.2018 ORDER PER SUDHANSHU SRIVASTAVA, J.M.: This appeal has been filed by the assessee against order dated 30th Octob…

N. Jamnadas & Co., Mumbai vs. DCIT Cen Cir 39, Mumbai

In the result, the appeals are allowed

ITA 4055/MUM/2016[1997-98]Status: DisposedITAT Mumbai27 Apr 2018AY 1997-98

Bench: Shri Sandeep Gosain () & Shri N.K. Pradhan () Assessment Year: 1997-98 & Assessment Year: 1998-99 N. Jamnadas & Co., The Deputy Commissioner Of 16, Bank Street, Fort, Income Tax, Central Circle- Vs. Mumbai-400001. 6(4), Room No. 1925, 19Th Floor Air India Building Nariman Point, Mumbai-400021. Pan No. Aaccfn8427G (Appellant) (Respondent) Assessee By : Dr. Y.P. Trivedi, Ar Revenue By : Mr. Ram Tiwari, Dr Date Of Hearing : 24/04/2018 Date Of Pronouncement: 27/04/2018

For Appellant: Dr. Y.P. Trivedi, ARFor Respondent: Mr. Ram Tiwari, DR
Section 271(1)(c)Section 274Section 37

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “D” MUMBAI BEFORE SHRI SANDEEP GOSAIN (JUDICIAL MEMBER) AND SHRI N.K. PRADHAN (ACCOUNTANT MEMBER) Assessment Year: 1997-98 & Assessment Year: 1998-99 N. Jamnadas & Co., The Deputy Commissioner of 16, Bank Street, Fort, Income Tax, Central Circle- Vs. Mumbai-400001. 6(4), Room No. 1925, 19th floor Air India Building Nariman Point, Mumbai-400021. PAN No. AACCFN8427G (Appellant) (Respondent) Assessee by : Dr. Y.P. Trivedi, AR Revenue by : Mr. Ram Tiwari, DR Date of Hearing : 24/04/2018 Date of pronouncement: 27/04/2018 ORDER PER N.K. PRADHAN, AM The captioned app…

Shivkumar Devidutt Saraf HUF, Pune vs. ITO WD 14(2)2, Mumbai

ITA 2063/MUM/2014[2004-05]Status: DisposedITAT Mumbai04 Apr 2018AY 2004-05

Bench: Shri Ravish Sood, Jm & Shri N.K. Pradhan, Am Shivkumar Devidutt Saraf, Huf Ito, Ward-14(2)(2), बिधम/ 50, Chhotalal Bhavan, 418, 3Rd Floor, Earnest House, Kalbadevi Road, Nariman Point, Vs. Mumbai-400 002 Mumbai-400 021. स्थामी रेखा सं./ जीआइआय सं./ Pan No. Aaahs9816G (अऩीराथी /Appellant) (प्रत्मथी / Respondent) :

For Appellant: S/Shri. V.G Ginde and ShriramFor Respondent: Shri. V. Justin
Section 143(3)Section 271(1)(c)Section 274Section 68

…P a g e | 1 ITA No. 2063/Mum/2014 AY: 2004-05 Shivkumar Devidutt Saraf HUF Vs. ITO-14(2)(2). IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI BEFORE SHRI RAVISH SOOD, JM AND SHRI N.K. PRADHAN, AM Shivkumar Devidutt Saraf, HUF ITO, Ward-14(2)(2), बिधम/ 50, Chhotalal Bhavan, 418, 3rd Floor, Earnest House, Kalbadevi Road, Nariman Point, Vs. Mumbai-400 002 Mumbai-400 021. स्थामी रेखा सं./ जीआइआय सं./ PAN No. AAAHS9816G (अऩीराथी /Appellant) (प्रत्मथी / Respondent) : अऩीराथी की ओय से / Appellant by : S/Shri. V.G Ginde and Shriram Bajaj प्रत्मथी की ओय से/Respondent by : Shri. V. Justin सुनवाई की तायीख / : 22…

Sachin Manohar Deshmukh, Mumbai vs. ACIT 10(2), Mumbai

ITA 3767/MUM/2016[2011-12]Status: DisposedITAT Mumbai23 Mar 2018AY 2011-12

Bench: Shri Rajendra, Am & Shri Ravish Sood, Jm Sachin Manohar Deshmukh Acit-10(2), बिधम/ Man Sneh Bungalow, P.K. Aayakar Bhavan, Road, Deshmukhwadi Complex New Marine Lines, Vs. Mulund, (W), Mumbai- 400020 Mumbai-400080 स्थामी रेखा सं./ जीआइआय सं./ Pan No. Aahpd1129L (अऩीराथी /Appellant) (प्रत्मथी / Respondent) :

For Appellant: Shri Paresh Saparia, A.RFor Respondent: Ms. Pooja Swaroop, D.R
Section 143(1)Section 143(2)Section 24Section 271Section 271(1)(c)Section 57

…P a g e | 1 ITA No. 3767/Mum/2016 AY 2011-12 Sachin Manohar Deshmukh Vs. ACIT IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH, MUMBAI BEFORE SHRI RAJENDRA, AM AND SHRI RAVISH SOOD, JM Sachin Manohar Deshmukh ACIT-10(2), बिधम/ Man Sneh Bungalow, P.K. Aayakar Bhavan, Road, Deshmukhwadi Complex New Marine Lines, Vs. Mulund, (W), Mumbai- 400020 Mumbai-400080 स्थामी रेखा सं./ जीआइआय सं./ PAN No. AAHPD1129L (अऩीराथी /Appellant) (प्रत्मथी / Respondent) : अऩीराथी की ओय से / Appellant by : Shri Paresh Saparia, A.R प्रत्मथी की ओय से/Respondent by : Ms. Pooja Swaroop, D.R सुनवाई की तायीख / : 08.01.2018 Date of Hearing…

Sushil S. Jhunjhunwala (HUF), Mumbai vs. ITO 19(1)(4), Mumbai

ITA 3001/MUM/2015[2002-03]Status: DisposedITAT Mumbai21 Mar 2018AY 2002-03

Bench: Shri G.S.Pannu, Am & Shri Ravish Sood, Jm Ita Nos. 3001 To 3007/Mum/2015 (निर्धारण वषा / Assessment Year: 2002-03 To 2008-09) Shushil S. Jhujhunwala (Huf) Income Tax Officer-19(1)(4) बिधम/ Flat No. 41/42, 4Th Floor, Mumbai Meghna Apt, S.V. Road, Vs. Santacruz (W), Mumbai-400 054 स्थामी रेखा सं./ जीआइआय सं./ Pan No. Aajhs5267C (अऩीराथी /Appellant) (प्रत्मथी / Respondent) :

For Appellant: Shri Ajay R. Singh, A.RFor Respondent: Shri Rajesh Kumar Yadav, D.R
Section 131Section 132Section 143(2)Section 153ASection 271(1)(c)

…P a g e | 1 ITA Nos. 3001 to 3007/Mum/2015 AYs 2002-03 to 2008-09 Shushil S. Jhunjhunwala (HUF) Vs. Income Tax officer 19(1)(4) IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI BEFORE SHRI G.S.PANNU, AM AND SHRI RAVISH SOOD, JM ITA Nos. 3001 to 3007/Mum/2015 (निर्धारण वषा / Assessment Year: 2002-03 to 2008-09) Shushil S. Jhujhunwala (HUF) Income Tax Officer-19(1)(4) बिधम/ Flat No. 41/42, 4th Floor, Mumbai Meghna Apt, S.V. Road, Vs. Santacruz (W), Mumbai-400 054 स्थामी रेखा सं./ जीआइआय सं./ PAN No. AAJHS5267C (अऩीराथी /Appellant) (प्रत्मथी / Respondent) : अऩीराथी की ओय से / Assessee by : Shri Ajay R. Sin…

DCIT 3(3)(1), Mumbai vs. Reliance General Insurance Company Ltd, Mumbai

The appeal of the revenue is dismissed in terms of our aforesaid observations

ITA 7249/MUM/2016[2007-08]Status: DisposedITAT Mumbai16 Mar 2018AY 2007-08

Bench: Shri Rajendra, Am & Shri Ravish Sood, Jm Ita Nos. 7245 To 7249/Mum/2016 (निर्धारण वषा / Assessment Year:2007-08 To 2011-12) Dcit-3(3)(1), M/S Reliance General Room No.609, 6Th Floor, Insurance Company Ltd. बिधम/ Aayakar Bhavan, M.K. Road 570, Rectifier House, Naigum Mumbai-400 020 Cross Road, Next To Royal Vs. Industrial Estate, Mumbai-400 031 स्थामी रेखा सं./ जीआइआय सं./ Pan No. Aabcr6747B (अऩीराथी /Revenue) (प्रत्मथी / Assessee) :

For Appellant: Shri Jitendra Sanghvi, A.RFor Respondent: Shri M.V. Rajguru, D.R
Section 115JSection 143(2)Section 147Section 148Section 271(1)(c)

…P a g e | 1 ITA Nos. 7245 to 7249/Mum/2016- A.Y. 2007-08 to 2011-12 DCIT Vs. M/s Reliance General Insurance Company Ltd. IN THE INCOME TAX APPELLATE TRIBUNAL “L” BENCH, MUMBAI BEFORE SHRI RAJENDRA, AM AND SHRI RAVISH SOOD, JM ITA Nos. 7245 to 7249/Mum/2016 (निर्धारण वषा / Assessment Year:2007-08 to 2011-12) DCIT-3(3)(1), M/s Reliance General Room No.609, 6th Floor, Insurance Company Ltd. बिधम/ Aayakar Bhavan, M.K. Road 570, Rectifier House, Naigum Mumbai-400 020 Cross Road, Next to Royal Vs. Industrial Estate, Mumbai-400 031 स्थामी रेखा सं./ जीआइआय सं./ PAN No. AABCR6747B (अऩीराथी /Revenue) (प्रत्मथी / Assesse…

DCIT 3(3)(1), Mumbai vs. Reliance General Insurance Company Ltd, Mumbai

The appeal of the revenue is dismissed in terms of our aforesaid observations

ITA 7248/MUM/2016[2008-09]Status: DisposedITAT Mumbai16 Mar 2018AY 2008-09

Bench: Shri Rajendra, Am & Shri Ravish Sood, Jm Ita Nos. 7245 To 7249/Mum/2016 (निर्धारण वषा / Assessment Year:2007-08 To 2011-12) Dcit-3(3)(1), M/S Reliance General Room No.609, 6Th Floor, Insurance Company Ltd. बिधम/ Aayakar Bhavan, M.K. Road 570, Rectifier House, Naigum Mumbai-400 020 Cross Road, Next To Royal Vs. Industrial Estate, Mumbai-400 031 स्थामी रेखा सं./ जीआइआय सं./ Pan No. Aabcr6747B (अऩीराथी /Revenue) (प्रत्मथी / Assessee) :

For Appellant: Shri Jitendra Sanghvi, A.RFor Respondent: Shri M.V. Rajguru, D.R
Section 115JSection 143(2)Section 147Section 148Section 271(1)(c)

…P a g e | 1 ITA Nos. 7245 to 7249/Mum/2016- A.Y. 2007-08 to 2011-12 DCIT Vs. M/s Reliance General Insurance Company Ltd. IN THE INCOME TAX APPELLATE TRIBUNAL “L” BENCH, MUMBAI BEFORE SHRI RAJENDRA, AM AND SHRI RAVISH SOOD, JM ITA Nos. 7245 to 7249/Mum/2016 (निर्धारण वषा / Assessment Year:2007-08 to 2011-12) DCIT-3(3)(1), M/s Reliance General Room No.609, 6th Floor, Insurance Company Ltd. बिधम/ Aayakar Bhavan, M.K. Road 570, Rectifier House, Naigum Mumbai-400 020 Cross Road, Next to Royal Vs. Industrial Estate, Mumbai-400 031 स्थामी रेखा सं./ जीआइआय सं./ PAN No. AABCR6747B (अऩीराथी /Revenue) (प्रत्मथी / Assesse…