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

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 7247/MUM/2016[2009-10]Status: DisposedITAT Mumbai16 Mar 2018AY 2009-10

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 7246/MUM/2016[2010-11]Status: DisposedITAT Mumbai16 Mar 2018AY 2010-11

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 7245/MUM/2016[2011-12]Status: DisposedITAT Mumbai16 Mar 2018AY 2011-12

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…

Eleganza Furnishing P.Ltd, Mumbai vs. DCIT RG 4(1), Mumbai

In the result, appeal filed by the assessee is allowed as indicated above

ITA 2158/MUM/2013[2009-10]Status: DisposedITAT Mumbai06 Mar 2018AY 2009-10

Bench: Shri G.S. Pannu, Hon'Ble & Shri C.N. Prasad, Hon'Ble

For Appellant: Shri D.V. LakhaniFor Respondent: Shri V. Justin
Section 271(1)(c)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “E”, MUMBAI BEFORE SHRI G.S. PANNU, HON'BLE ACCOUNTANT MEMBER & SHRI C.N. PRASAD, HON'BLE JUDICIAL MEMBER ITA.No.2158/MUM/2013 (A.Y: 2009-10) M/s Eleganza Furnishing Pvt. Ltd., v. Dy. Commissioner of Income Tax, 95, Off Ganpatrao Kadam Marg, Range – 4(1) Lower Parel, Mumbai – 400 013 Mumbai PAN NO: AAACE 7437 L (Appellant) (Respondent) Assessee by : Shri D.V. Lakhani Revenue by : Shri V. Justin Date of Hearing : 07.12.2017 Date of Pronouncement : 06.03.2018 O R D E R PER C.N. PRASAD (JM) 1. This appeal is filed by the assessee against the order of the Ld.CIT(A)-…

Hindon River Mills Ltd., Ghaziabad vs. DCIT, Ghaziabad

The appeal of the assessee is allowed

ITA 5697/DEL/2015[2010-11]Status: DisposedITAT Delhi27 Feb 2018AY 2010-11

Bench: Shri N.K. Saini & Shri Sudhanshu Srivastavaay: 2010-11

For Appellant: Shri Sanat Kapoor, AdvocateFor Respondent: Shri R.S. Senapati, Sr. DR
Section 271Section 271(1)Section 271(1)(c)Section 274

…ITA No. 5697/Del/2015 Assessment year 2010-11 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’ NEW DELHI BEFORE SHRI N.K. SAINI, ACCOUNTANT MEMBER AND SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AY: 2010-11 M/s Hindon River Mills Ltd., vs DCIT, P.O. Hindon Nagar, Dasna, Circle-1, Ghaziabad. Ghaziabad. (Appellant) (Respondent) Appellant by : Shri Sanat Kapoor, Advocate Ms Ananya Kapoor, Advocate Respondent by : Shri R.S. Senapati, Sr. DR Date of Hearing: 15.02.2018 Date of Pronouncement: 27.02.2018 ORDER PER SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER This appeal has been preferred by the assessee against…

The Bombay Dyeing and Manufacturing Co. Ltd, Mumbai vs. Asst CIT Cir 2(1), Mumbai

In the result, the appeal of assessee is allowed

ITA 3673/MUM/2016[1994-95]Status: DisposedITAT Mumbai21 Feb 2018AY 1994-95

Bench: Shri C. N. Prasad, Jm &Dr. A.L.Saini, Am आयकरअपीऱसं./Ita No.3673/Mumbai/2016 (निर्धारणवषा / Assessment Year: 1994-95) M/S. The Bombay Dyeing Vs. Acit, Circle-2(1), Mumbai & Manufacturing Co. Ltd., Mumbai Neville House, J.N. Heredia Marg, Ballard Estate, Mumbai – 400 001. स्थायीऱेखासं./ जीआइआरसं./ Pan/Gir No. : Aaact 2328 K (Appellant) .. (Respondent) Appellant By :Shriyogesh A. Thar & Shri Chaitanya Joshi Respondent By :Shri Abhijeet Patankar, Dr सुनवाईकीतारीख/ Date Of Hearing : 19/02/2018 घोषणाकीतारीख/Date Of Pronouncement : 21/02/2018 आदेश / O R D E R Per Dr. Arjun Lal Saini, Am:

For Appellant: ShriYogesh A. Thar &For Respondent: Shri Abhijeet Patankar, DR
Section 143(3)Section 271(1)Section 271(1)(c)Section 274Section 37Section 80H

…IN THE INCOME TAX APPELLATE TRIBUNAL “G”, BENCH MUMBAI BEFORE SHRI C. N. PRASAD, JM &DR. A.L.SAINI, AM आयकरअपीऱसं./ITA No.3673/Mumbai/2016 (निर्धारणवषा / Assessment Year: 1994-95) M/s. The Bombay Dyeing Vs. ACIT, Circle-2(1), Mumbai and Manufacturing Co. Ltd., Mumbai Neville House, J.N. Heredia Marg, Ballard Estate, Mumbai – 400 001. स्थायीऱेखासं./ जीआइआरसं./ PAN/GIR No. : AAACT 2328 K (Appellant) .. (Respondent) Appellant by :ShriYogesh A. Thar & Shri Chaitanya Joshi Respondent by :Shri Abhijeet Patankar, DR सुनवाईकीतारीख/ Date of Hearing : 19/02/2018 घोषणाकीतारीख/Date of Pronouncement : 21/02/2018 आदेश / O R…

ITO 13(2)(3), Mangalore vs. Shangrial Sales P.Ltd, Mumbai

ITA 7525/MUM/2016[2009-10]Status: DisposedITAT Mumbai07 Feb 2018AY 2009-10

Bench: Shri Rajendra, Am & Shri Ravish Sood, Jm Ito-13(2)(3) M/S Shangrila Sales Pvt. Ltd. बिधम/ Room No. 1468, 50, Link Side Road, Aayakar Bhavan, Carter Road, Bandra (West), Vs. M.K. Road, Mumbai 400 050 Mumbai-20 स्थामी रेखा सं./ जीआइआय सं./ Pan No. Aafcs3227B (अऩीराथी /Revenue) (प्रत्मथी / Assessee) :

For Appellant: Shri Rakesh Kumar Agarwal, A.RFor Respondent: Shri V. Vidyadhar, D.R
Section 143(3)Section 147Section 148Section 271(1)(c)

…P a g e | 1 ITA No. 7525/Mum/2016 AY: 2009-10 ITO Vs. M/s Shangrila Sales Pvt. Ltd. IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI RAJENDRA, AM AND SHRI RAVISH SOOD, JM ITO-13(2)(3) M/s Shangrila Sales Pvt. Ltd. बिधम/ Room No. 1468, 50, Link Side Road, Aayakar Bhavan, Carter Road, Bandra (West), Vs. M.K. Road, Mumbai 400 050 Mumbai-20 स्थामी रेखा सं./ जीआइआय सं./ PAN No. AAFCS3227B (अऩीराथी /Revenue) (प्रत्मथी / Assessee) : अऩीराथी की ओय से / Revenue by : Shri V. Vidyadhar, D.R प्रत्मथी की ओय से/Assessee by : Shri Rakesh Kumar Agarwal, A.R सुनवाई की तायीख / : 09.11.2017 Date of Hearing…

Smartstream Technologies India P.Ltd, Mumbai vs. DCIT 8(3), Mumbai

In the result, appeal filed by assessee is allowed

ITA 6297/MUM/2014[2008-09]Status: DisposedITAT Mumbai23 Jan 2018AY 2008-09

Bench: Shri G.S. Pannu & Shri Pawan Singhm/S Smartstream Technologies Dcit 8(3), India Pvt. Ltd. Aver Plaza, Aayakar Bhavan, M.K. Road, 2Nd Floor, Plot No. B-13, Mumbai-400020. Vs. New Link Road, Andheri (W), Mumbai – 400 053. Pan: Aaacq2086M (Appellant) (Respondent)

For Appellant: Shri Milin Thakore (AR)For Respondent: Shri Saurabh Deshpande
Section 143(3)Section 250Section 253Section 254(1)Section 271Section 271(1)(c)Section 274Section 92C

……IN THE INCOME TAX APPELLATE TRIBUNAL, BENCH “K”, MUMBAI BEFORE SHRI G.S. PANNU, ACCOUNTANT MEMBER AND SHRI PAWAN SINGH, JUDICIAL MEMBER M/s Smartstream Technologies DCIT 8(3), India Pvt. Ltd. Aver Plaza, Aayakar Bhavan, M.K. Road, 2nd Floor, Plot No. B-13, Mumbai-400020. Vs. New Link Road, Andheri (W), Mumbai – 400 053. PAN: AAACQ2086M (Appellant) (Respondent) Assessee by : Shri Milin Thakore (AR) Revenue by : Shri Saurabh Deshpande (DR) Date of hearing : 23.01.2018 Date of Pronouncement : 23 .01.2018 Order Under Section 254(1) of Income Tax Act PER PAWAN SINGH, JUDICIAL MEMBER: 1. This appeal by assesse…

Kailash Chand Bangur, Jaipur vs. ITO, Kishangarh

In the result, both the appeals of the assessee are allowed

ITA 859/JPR/2016[2011-12]Status: DisposedITAT Jaipur26 Dec 2017AY 2011-12
For Appellant: Shri Sandeep Jhanwar (C.A.)For Respondent: Shri K.C. Gupta (JCIT)
Section 133ASection 271BSection 44A

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” 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. 858 & 859/JP/2016 fu/kZkj.k o"kZ@Assessment Year : 2011-12 cuke Shri Kailash Chand Bangur, The ITO, M/s Arun Marble Traders, Vs. Kishangarh. 51, Bhati Colony, Jaipur Road, Madanganj, Kishangarh. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: ACYPB 0569 M vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri Sandeep Jhanwar (C.A.) jk…

Kailash Chand Bangur, Jaipur vs. ITO, Kishangarh

In the result, both the appeals of the assessee are allowed

ITA 858/JPR/2016[2011-12]Status: DisposedITAT Jaipur26 Dec 2017AY 2011-12
For Appellant: Shri Sandeep Jhanwar (C.A.)For Respondent: Shri K.C. Gupta (JCIT)
Section 133ASection 271BSection 44A

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” 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. 858 & 859/JP/2016 fu/kZkj.k o"kZ@Assessment Year : 2011-12 cuke Shri Kailash Chand Bangur, The ITO, M/s Arun Marble Traders, Vs. Kishangarh. 51, Bhati Colony, Jaipur Road, Madanganj, Kishangarh. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: ACYPB 0569 M vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri Sandeep Jhanwar (C.A.) jk…

DCIT, Cir-10(1), Kolkata vs. M/S Jalan Carbons & Chemicals (P) Ltd., Kolkata

In the result, appeal of the revenue is dismissed

ITA 89/KOL/2016[2010-2011]Status: DisposedITAT Kolkata21 Dec 2017AY 2010-2011

Bench: "ी जे. सुधाकर रे"डी, लेखा सद"य एवं/And "ी ऐ. ट". वक", "यायीक सद"य) [Before Shri J. Sudhakar Reddy, Am & Shri A. T. Varkey, Jm]

Section 271(1)(c)Section 274

…1 Jalan Carbons & Chemicals (P) Ltd.. AYs- 2010-11 आयकर अपील"य अधीकरण, "यायपीठ – “C” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH: KOLKATA (सम")Before "ी जे. सुधाकर रे"डी, लेखा सद"य एवं/and "ी ऐ. ट". वक", "यायीक सद"य) [Before Shri J. Sudhakar Reddy, AM & Shri A. T. Varkey, JM] I.T.A. No. 89/Kol/2016 Assessment Year: 2010-11 Deputy Commissioner of Income-tax, Vs. M/s. Jalan Carbons & Chemicals (P) Circle-10(1), Kolkata. Ltd. (PAN:AAACJ8324R) Appellant Respondent Date of Hearing 07.12.2017 Date of Pronouncement 21.12.2017 For the Appellant Shri David Z. Chawngthu, Addl. CIT, Sr. DR For the Respondent…

Ural India Ltd., Kolkata vs. DCIT, Cir-7, Kolkata

In the result, appeal of assessee is allowed and that of the revenue is dismissed

ITA 762/KOL/2015[2010-2011]Status: DisposedITAT Kolkata21 Dec 2017AY 2010-2011

Bench: "ी जे. सुधाकर रे"डी, लेखा सद"य एवं/And "ी ऐ. ट". वक", "यायीक सद"य) [Before Shri J. Sudhakar Reddy, Am & Shri A. T. Varkey, Jm]

Section 271(1)(c)Section 274

…Ural India Ltd. AYs- 2010-11 आयकर अपील"य अधीकरण, "यायपीठ – “C” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH: KOLKATA (सम")Before "ी जे. सुधाकर रे"डी, लेखा सद"य एवं/and "ी ऐ. ट". वक", "यायीक सद"य) [Before Shri J. Sudhakar Reddy, AM & Shri A. T. Varkey, JM] I.T.A. No. 762/Kol/2015 Assessment Year: 2010-11 Ural India Ltd. (PAN:AAACU6182G) Vs. Deputy Commissioner of Income-tax, Circle-7, Kolkata. Appellant Respondent & I.T.A. No. 718/Kol/2015 Assessment Year: 2010-11 Deputy Commissioner of Income-tax, Vs. Ural India Ltd. Circle-7(2), Kolkata. Appellant Respondent Date of Hearing 07.12.2017 Date of Pron…

DCIT, Cir-7(2), Kolkata vs. M/S Ural India Ltd., Kolkata

In the result, appeal of assessee is allowed and that of the revenue is dismissed

ITA 718/KOL/2015[2011-2012]Status: DisposedITAT Kolkata21 Dec 2017AY 2011-2012

Bench: "ी जे. सुधाकर रे"डी, लेखा सद"य एवं/And "ी ऐ. ट". वक", "यायीक सद"य) [Before Shri J. Sudhakar Reddy, Am & Shri A. T. Varkey, Jm]

Section 271(1)(c)Section 274

…Ural India Ltd. AYs- 2010-11 आयकर अपील"य अधीकरण, "यायपीठ – “C” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH: KOLKATA (सम")Before "ी जे. सुधाकर रे"डी, लेखा सद"य एवं/and "ी ऐ. ट". वक", "यायीक सद"य) [Before Shri J. Sudhakar Reddy, AM & Shri A. T. Varkey, JM] I.T.A. No. 762/Kol/2015 Assessment Year: 2010-11 Ural India Ltd. (PAN:AAACU6182G) Vs. Deputy Commissioner of Income-tax, Circle-7, Kolkata. Appellant Respondent & I.T.A. No. 718/Kol/2015 Assessment Year: 2010-11 Deputy Commissioner of Income-tax, Vs. Ural India Ltd. Circle-7(2), Kolkata. Appellant Respondent Date of Hearing 07.12.2017 Date of Pron…

Veena Kothari, Kolkata vs. DCIT, Cir-44, Kolkata

In the result, appeal of assessee is allowed

ITA 677/KOL/2016[2007-08]Status: DisposedITAT Kolkata29 Nov 2017AY 2007-08

Bench: Shri S. S. Viswanethra Ravi, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.677/Kol/2016 (िनधा"रणवष" / Assessment Year: 2007-08) Veena Kothari Vs. Dcit, Cir-44, Kolkata 86, Canning Street, Kolkata – 1. 3 No., Govt. Place(W), Kolkata – 1. "थायीलेखासं./जीआइआरसं./Pan/Gir No. :Afypk 7105 H (Appellant) .. (Respondent) Appellant By : Shri Anil Kochar, Advocate Respondent By : Shri David Z. Chownghthu, Addl. Cit सुनवाईकीतारीख/ Date Of Hearing : 17/10/2017 घोषणाकीतारीख/Date Of Pronouncement : 29/11/2017 आदेश / O R D E R Per Dr. Arjun Lal Saini, Am: The Captioned Appeal Filed By The Assessee, Pertaining To Assessment Year 2007-08, Is Directed Against The Order Passed By The Ld Commissioner Of Income Tax (Appeals)-13,Kolkata,In Appeal No.867/Cit(A)-13/Kol/Cir- 44/2014-15, Dated 22.01.2016,Which In Turn Arises Out Of An Assessment Order Passed By The Assessing Officer U/S.271(1)(C) Of The Income Tax Act, 1961 (Hereinafter Referred To As The ‘Act’), Dated 22.03.2013. 2.The Assessee Has Raised The Following Grounds Of Appeal: “1. For That The Ld. Cit(A) Erred In Dismissing The Appeal Of The Appellant Submitted Against The Order Of The Ao Who Had Imposed Penalty Of Rs.31,780/- U/S 271(1)(C) Of The Act. 2. For That The Ld. Cit(A) Ought To Have Appreciated The Factual Aspect Of The Case & The Submissions Made By The Appellant In The Course Of Hearing & Ought Not To Have Confirmed The Levy Of Penalty Imposed By The Ao U/S 271(1)(C). 3. For That The Ld. Cit(A) Ought To Have Held That The Proceedings Initiated U/S U/S 271(1)(C) By The Ao By Way Of Notice Issued By Him

For Appellant: Shri Anil Kochar, AdvocateFor Respondent: Shri David Z. Chownghthu, Addl. CIT
Section 271(1)(c)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL “D”, BENCH KOLKATA BEFORE SHRI S. S. VISWANETHRA RAVI, JM &DR. A.L.SAINI, AM आयकरअपीलसं./ITA No.677/Kol/2016 (िनधा"रणवष" / Assessment Year: 2007-08) Veena Kothari Vs. DCIT, Cir-44, Kolkata 86, Canning Street, Kolkata – 1. 3 No., Govt. Place(W), Kolkata – 1. "थायीलेखासं./जीआइआरसं./PAN/GIR No. :AFYPK 7105 H (APPELLANT) .. (RESPONDENT) Appellant by : Shri Anil Kochar, Advocate Respondent by : Shri David Z. Chownghthu, Addl. CIT सुनवाईकीतारीख/ Date of Hearing : 17/10/2017 घोषणाकीतारीख/Date of Pronouncement : 29/11/2017 आदेश / O R D E R Per Dr. Arjun Lal Saini, AM: The captioned a…

Nathmal Tungar, Kolkata vs. ITO, W-43(4), Kolkata

In the result, appeal of assessee is allowed

ITA 612/KOL/2016[2005-2006]Status: DisposedITAT Kolkata29 Nov 2017AY 2005-2006
For Appellant: Shri S.D. Verma, AdvocateFor Respondent: Shri Arindam Bhattacharjee, Addl. CIT
Section 271(1)(C)Section 271(1)(c)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL “D”, BENCH KOLKATA BEFORE SHRI S. S. VISWANETHRA RAVI, JM &DR. A.L.SAINI, AM आयकरअपीलसं./ITA No.612/Kol/2016 (िनधा"रणवष" / Assessment Year: 2005-06) Nathmal Tungar Vs. ITO, Ward-43(4), Kolkata C/o. S.D. Verma, 7, Rabindra 3, Govt. Place, West Bengal, Sarani, 2nd Floor, Kolkata -1. Kolkata – 1. "थायीलेखासं./जीआइआरसं./PAN/GIR No. :ACXPT 1238 N (APPELLANT) .. (RESPONDENT) Appellant by : Shri S.D. Verma, Advocate Respondent by : Shri Arindam Bhattacharjee, Addl. CIT सुनवाईकीतारीख/ Date of Hearing : 16/10/2017 घोषणाकीतारीख/Date of Pronouncement : 29/11/2017 आदेश / O R D E R Per Dr…

Jumbo Electronics Corp. Pvt. Ltd.(Formerly Linytron Electronics Pvt. Ltd.), Mumbai vs. D.C.I.T. 2(2), Mumbai

In the result, assessee’s appeal is allowed

ITA 5829/MUM/2012[2006-07]Status: DisposedITAT Mumbai22 Nov 2017AY 2006-07

Bench: Shri Saktijit Dey & Shri G. Manjunatha

For Appellant: Shri Divyesh I. ShahFor Respondent: Shri Ram Tiwari
Section 271(1)(c)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL “J” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER AND SHRI G. MANJUNATHA, ACCOUNTANT MEMBER ITA no.5829/Mum./2012 (Assessment Year : 2006–07) Jumbo Electronics Corp. Pvt. Ltd. (Formerly known as Linytron Electronics Pvt. Ltd.), 5th Floor ……………. Appellant 16, New Marine Lines Cross Road no.1 Churchgate, Mumbai 400 020 PAN – AAACL5308H v/s Dy. Commissioner of Income Tax ……………. Respondent Circle–1(1), Mumbai Assessee by : Shri Divyesh I. Shah Revenue by : Shri Ram Tiwari Date of Hearing – 02.11.2017 Date of Order – 22.11.2017 O R D E R PER SAKTIJIT DEY, J.M. Afor…

M/S Murlidhar Ratanlal Exports, Kolkata vs. DCIT, Cir-1, Kolkata

In the result, appeal of assessee is allowed

ITA 123/KOL/2016[2010-2011]Status: DisposedITAT Kolkata17 Nov 2017AY 2010-2011

Bench: "ी जे. सुधाकर रे"डी, लेखा सद"य एवं/And "ी ऐ. ट". वक", "यायीक सद"य) [Before Shri J. Sudhakar Reddy, Am & Shri A. T. Varkey, Jm]

Section 271(1)(c)Section 274

…1 Murlidhar Ratanlal Exports Ltd.., AY 2010-11 आयकर अपील"य अधीकरण, "यायपीठ – “D” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH: KOLKATA (सम")Before "ी जे. सुधाकर रे"डी, लेखा सद"य एवं/and "ी ऐ. ट". वक", "यायीक सद"य) [Before Shri J. Sudhakar Reddy, AM & Shri A. T. Varkey, JM] I.T.A. No. 123/Kol/2016 Assessment Year: 2010-11 M/s. Murlidhar Ratanlal Exports Ltd. Vs. Deputy Commissioner of Income-tax, (PAN:AABCM8371Q) Circle-1, Kolkata. Appellant Respondent Date of Hearing 27.09.2017 Date of Pronouncement 17.11.2017 For the Appellant Shri Shikha Agarwal, ACA For the Respondent Shri Kalyan Nath, Addl. C…

Bahrti Malpani, Jaipur vs. ITO, Jaipur

In the result, the appeal of assessee (ITA No

ITA 316/JPR/2016[2008-09]Status: DisposedITAT Jaipur10 Nov 2017AY 2008-09

Bench: Hon’Ble Sri Vijay Pal Rao, Jm & Dr. Arjun Lal Saini, Am] I.T.A No. 316/Jp/2016 Assessment Year : 2008-09

For Appellant: Shri Vimal Chopra (CA)For Respondent: Shri P.P.Meena (JCIT)
Section 145(3)Section 271Section 271(1)(c)Section 274Section 277(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : JAIPUR [Before Hon’ble Sri Vijay Pal Rao, JM & Dr. Arjun Lal Saini, AM] I.T.A No. 316/JP/2016 Assessment Year : 2008-09 Bahrti Malpani -vs.- ITO, Ward 1(2), Jaipur Jaipur Jaipur [PAN : ADGPM6495G) (Appellant) (Respondent) I.T.A No. 317/JP/2016 Assessment Year : 2009-10 Bahrti Malpani -vs.- ITO Ward 1(2), Jaipur Jaipur Jaipur [PAN : ADGPM6495G) (Respondent) (Appellant) For the Appellant : Shri Vimal Chopra (CA) For the Respondent : Shri P.P.Meena (JCIT) Date of Hearing : 08.11.2017. Date of Pronouncement : 10 .11.2017. ORDER Per Dr.Arjun Lal Saini, A…

Preeeti Jhangiani, Mumbai vs. ITO 11(1)(3), Mumbai

In the result, the appeal is allowed

ITA 5447/MUM/2014[2006-07]Status: DisposedITAT Mumbai03 Nov 2017AY 2006-07

Bench: Shri Joginder Singh () & Shri N.K. Pradhan () Assessment Year: 2006-07 & Assessment Year: 2008-09

For Appellant: Mr. R.C. Jain, ARFor Respondent: Mr. Rajat Mittal, DR
Section 143(3)Section 271Section 271(1)(c)Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “C” MUMBAI BEFORE SHRI JOGINDER SINGH (JUDICIAL MEMBER) AND SHRI N.K. PRADHAN (ACCOUNTANT MEMBER) Assessment Year: 2006-07 & Assessment Year: 2008-09 Ms. Preeti Jhangiani ITO-11(1)(3) 17, Sea Mist, 14, Palli Aayakar Bhavan M.K. Vs. Road, Bandra (W) Road, Mumbai400020. Mumbai-400050. PAN No. ACZPJ7129C Appellant Respondent Assessee by : Mr. R.C. Jain, AR Revenue by : Mr. Rajat Mittal, DR Date of Hearing : 22/08/2017 Date of pronouncement : 03/11/2017 ORDER PER N.K. PRADHAN, A.M. The captioned appeals filed by the assessee are directed against the order of the…

M/S Sanraj Engineering Pvt. Ltd., New Delhi vs. ITO, New Delhi

In the result, the appeal of the assessee is allowed

ITA 5988/DEL/2016[2006-07]Status: DisposedITAT Delhi27 Oct 2017AY 2006-07

Bench: Sh.G.D.Agarwal, Hon’Ble & Sh.K.N.Charysanraj Engineering Pvt.Ltd., Vs Ito, A-4/B-1, Mohan Coop Indl. Estate, Ward-7(3), New Delhi. New Delhi. Pan-Aaccs6897E (Appellant) (Respondent) Appellant By Sh. Ashwani Kumar, Adv. Respondent By Sh. S.S.Rana, Cit Dr Date Of Hearing 11.10.2017 Date Of Pronouncement 27.10.2017 Order Per K.N.Chary

Section 133(6)Section 250(6)Section 271(1)(c)Section 46ASection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’ NEW DELHI BEFORE SH.G.D.AGARWAL, HON’BLE PRESIDENT AND SH.K.N.CHARY, JUDICIAL MEMBER Sanraj Engineering Pvt.Ltd., vs ITO, A-4/B-1, Mohan Coop Indl. Estate, Ward-7(3), New Delhi. New Delhi. PAN-AACCS6897E (Appellant) (Respondent) Appellant by Sh. Ashwani Kumar, Adv. Respondent by Sh. S.S.Rana, CIT DR Date of Hearing 11.10.2017 Date of Pronouncement 27.10.2017 ORDER PER K.N.CHARY, JUDICIAL MEMBER Aggrieved by the order dated 29.09.2016 in appeal No.84/13-14 passing by the Commissioner of Income Tax (Appeal) [in short “CIT(A)”]-28, New Delhi for 2006-07 Assessm…