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

Azad Coach Private Limited, Rajasthan vs. Deputy Commissioner of Income Tax, Circle 1(1), New Delhi

In the result, the appeal of the assessee is allowed

ITA 6075/DEL/2024[2015-16]Status: DisposedITAT Delhi30 Jul 2025AY 2015-16

Bench: Shri M. Balaganesh & Shri Yogesh Kumar U.S.Azad Coach Pvt. Ltd, Vs. Dcit, A. Amer Road, Jaipur, Circle-1(1), Jaipur -110054 New Delhi Rajasthan (Appellant) (Respondent) Pan: Aaeca3035A

For Appellant: Smt Ananya Kapoor, AdvFor Respondent: Shri Ajay Kumar Arora, Sr. DR
Section 143(3)Section 271(1)Section 271(1)(c)Section 274

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A”: NEW DELHI BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER Azad Coach Pvt. Ltd, Vs. DCIT, A. amer Road, Jaipur, Circle-1(1), Jaipur -110054 New Delhi Rajasthan (Appellant) (Respondent) PAN: AAECA3035A Assessee by : Smt Ananya Kapoor, Adv Shri Shivam Yadav, Adv Revenue by: Shri Ajay Kumar Arora, Sr. DR Date of Hearing 28/07/2025 Date of pronouncement 30/07/2025 O R D E R PER M. BALAGANESH, A. M.: 1. The appeal in ITA No. 6075/Del/2024 for AY 2015-16, arises out of the order of the National Faceless Appeal Centre (NFAC), Delhi…

Fresenius Kabi Oncology Limited, West Delhi vs. Deputy Commissioner of Income-Tax/ National Faceless Assessment Centre, Delhi

In the result, the appeal of the assessee is allowed

ITA 176/DEL/2025[2012-13]Status: DisposedITAT Delhi25 Jul 2025AY 2012-13

Bench: Sh. M. Balaganesh & Sh. Sudhir Kumarassessment Year: 2012-13 Fresenius Kabi Oncology Vs. Dcit/ National Faceless Limited B-310 Somdatt Assessment Centre Chambers I R K Puram New Delhi (Main) South West Delhi 110006 Pan No. Aabcd7720L (Appellant) (Respondent) Appellant By Sh. Aditya Vohra, Advocate Ms. Aakriti Bansal, Ca Respondent By Sh. Jitender Singh, Cit Dr Date Of Hearing: 22 /07/2025 Date Of Pronouncement: 25/07/2025 Order Per Sudhir Kumar: This Appeal By The Assessee Is Directed Against The Order Of The Commissioner Of Income Tax (Appeals)-26 New Delhi [Hereinafter Referred To As “Cit(A)”] Vide Order Dated 12.11.2024 Pertaining To A.Y. 2012-13 Confirming The Levy Of Penalty Under Section 271(1)(C) Of The Income Tax Act, 1961, (In Short ‘The Act’).

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

…1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A”, DELHI BEFORE SH. M. BALAGANESH, ACCOUNTANT MEMBER AND SH. SUDHIR KUMAR, JUDICIAL MEMBER Assessment Year: 2012-13 Fresenius Kabi Oncology Vs. DCIT/ National Faceless limited b-310 Somdatt Assessment Centre Chambers I R K Puram New Delhi (Main) south West Delhi 110006 PAN No. AABCD7720L (APPELLANT) (RESPONDENT) Appellant by Sh. Aditya Vohra, Advocate Ms. Aakriti Bansal, CA Respondent by Sh. Jitender Singh, CIT DR Date of hearing: 22 /07/2025 Date of Pronouncement: 25/07/2025 ORDER PER SUDHIR KUMAR, JUDICIAL MEMBER: This appeal by the assessee is directed a…

Rakesh Kumar Jain, Jaipur vs. DCIT, Circle-2, Jaipur

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

ITA 212/JPR/2025[2014-15]Status: DisposedITAT Jaipur23 Jul 2025AY 2014-15

Bench: Or At The Time Of Hearing Of The Appeal & / Or Modify Any Of The Above Grounds.

For Appellant: Shri C.L. Yadav, CA and Shri Vikas Yadav AdvocateFor Respondent: Shri Gautam Singh Choudhary
Section 250(6)Section 271(1)(c)

…rmed the ratio laid down by Hon’ble Karnataka High Court in CIT V/s Manjunatha Cotton & Ginning Factory (359 ITR 565). This decision of Hon’ble Karnataka High Court was subsequently followed by the same court in the case of CIT V/s SSA’s Emerald Meadows (2016 73 Taxmann.com 241) which was agitated by the revenue before Hon’ble Supreme Court. However, Special Leave Petition, against the same, was dismissed by the 21 RAKESH KUMAR JAIN VS DCIT, CIRCLE-2, JAIPUR Hon’ble Court on 05/08/2016 reported at 73 Taxmann.com 248. This decision of Hon’ble Karnataka High Court rendered in Manjunatha Cotton &Ginning Factory has…

Pramod Sangwan, Rohtak vs. DCIT, CC-16, New Delhi

In the result, the appeal of the assessee is allowed

ITA 6119/DEL/2024[2017-18]Status: DisposedITAT Delhi23 Jul 2025AY 2017-18

Bench: Shri M. Balaganesh & Shri Sudhir Kumar

For Appellant: Shri Mukesh Jain, AdvFor Respondent: Shri Ajay Kumar Arora, Sr. DR
Section 153ASection 270ASection 271(1)(c)

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A”: NEW DELHI BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMBER AND SHRI SUDHIR KUMAR, JUDICIAL MEMBER ITA Nos. 6117, 6118 & 6119/Del/2024 (Assessment Years: 2014-15, 2015-16 & 2017-18) Pramod Sangwan, Vs. DCIT, Panchwati Colony, Central Circle-16, Sonipat Road, Rohtak, New Delhi Haryana (Appellant) (Respondent) PAN: BVPPS2256D Assessee by : Shri Mukesh Jain, Adv Shri Samyak Jain, Adv Revenue by: Shri Ajay Kumar Arora, Sr. DR Date of Hearing 21/07/2025 Date of pronouncement 23/07/2025 O R D E R PER M. BALAGANESH, A. M.: 1. These appeals in ITA Nos. 6117, 6118 & 6119/Del/202…

Pramod Sangwan, Rohtak vs. DCIT, CC-16, New Delhi

In the result, the appeal of the assessee is allowed

ITA 6118/DEL/2024[2015-16]Status: DisposedITAT Delhi23 Jul 2025AY 2015-16

Bench: Shri M. Balaganesh & Shri Sudhir Kumar

For Appellant: Shri Mukesh Jain, AdvFor Respondent: Shri Ajay Kumar Arora, Sr. DR
Section 153ASection 270ASection 271(1)(c)

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A”: NEW DELHI BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMBER AND SHRI SUDHIR KUMAR, JUDICIAL MEMBER ITA Nos. 6117, 6118 & 6119/Del/2024 (Assessment Years: 2014-15, 2015-16 & 2017-18) Pramod Sangwan, Vs. DCIT, Panchwati Colony, Central Circle-16, Sonipat Road, Rohtak, New Delhi Haryana (Appellant) (Respondent) PAN: BVPPS2256D Assessee by : Shri Mukesh Jain, Adv Shri Samyak Jain, Adv Revenue by: Shri Ajay Kumar Arora, Sr. DR Date of Hearing 21/07/2025 Date of pronouncement 23/07/2025 O R D E R PER M. BALAGANESH, A. M.: 1. These appeals in ITA Nos. 6117, 6118 & 6119/Del/202…

Pramod Sangwan, Rohtak vs. DCIT CC-16, New Delhi

In the result, the appeal of the assessee is allowed

ITA 6117/DEL/2024[2014-15]Status: DisposedITAT Delhi23 Jul 2025AY 2014-15

Bench: Shri M. Balaganesh & Shri Sudhir Kumar

For Appellant: Shri Mukesh Jain, AdvFor Respondent: Shri Ajay Kumar Arora, Sr. DR
Section 153ASection 270ASection 271(1)(c)

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A”: NEW DELHI BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMBER AND SHRI SUDHIR KUMAR, JUDICIAL MEMBER ITA Nos. 6117, 6118 & 6119/Del/2024 (Assessment Years: 2014-15, 2015-16 & 2017-18) Pramod Sangwan, Vs. DCIT, Panchwati Colony, Central Circle-16, Sonipat Road, Rohtak, New Delhi Haryana (Appellant) (Respondent) PAN: BVPPS2256D Assessee by : Shri Mukesh Jain, Adv Shri Samyak Jain, Adv Revenue by: Shri Ajay Kumar Arora, Sr. DR Date of Hearing 21/07/2025 Date of pronouncement 23/07/2025 O R D E R PER M. BALAGANESH, A. M.: 1. These appeals in ITA Nos. 6117, 6118 & 6119/Del/202…

DCIT, Circle-1, Durgapur vs. Debeanjana Hard Coke Private Limited, Hetedoba

In the result, appeal filed by the Revenue is dismissed

ITA 564/KOL/2024[2012]Status: DisposedITAT Kolkata21 Jul 2025

Bench: the appellate proceedings or in the course of appellate proceedings.”

Section 10Section 250Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH”, KOLKATA SHRI GEORGE MATHAN, JUDICIAL MEMBER SHRI SANJAY AWASTHI, ACCOUNTANT MEMBER I.T.A. No. 564/KOL/2024 (Assessment Year 2012-13) DCIT, Circle-1, Durgapur, Room No. 106, 1st Floor, Aayakar Bhawan, City Centre, Durgapur – 713216 ……..…...…………….... Appellant vs. Debeanjana Hard Coke Private Limited, Bardhaman, Hetedoba - 713363 [PAN: AACCD1780F] ……..…...…………….... Appellant Appearances by: Assessee represented by : B.K. Agarwal, FCA Department represented by : Arun Kumar Meena, Sr. DR Date of concluding the hearing : 17.07.2025 Date of pronouncing the order :…

Panjurajan Ganesan, Sivakasi vs. DCIT, CC - 2, Madurai

The appeal of the assessee is allowed

ITA 278/CHNY/2020[2009-10]Status: DisposedITAT Chennai02 Jul 2025AY 2009-10

Bench: Hon’Ble Shri Manu Kumar Giri & Hon’Ble Shri S. R. Raghunathaआयकरअपील सं./Ita Nos.278/Chny/2020 Assessment Year: 2009-10 Panjurajan Ganesan Vs. Deputy Commissioner Of Income Tax, No.74A, Velayutham Road, Corporate Circle-2, Sivakasi, Madurai. Tamil Nadu-626 123. [Pan:Abypg3315R] (अपीलार्थी/Assessee) (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से/ Assessee By : Mr. D. Anand, Advocate प्रत्यर्थी की ओर से /Respondent By : Ms. G. Latchana, Addl.Cit सुनवाई की तारीख/Date Of Hearing : 03.07.2025 घोषणा की तारीख /Date Of Pronouncement : 03.07.2025

For Appellant: Mr. D. Anand, AdvocateFor Respondent: Ms. G. Latchana, Addl.CIT
Section 132Section 143(3)Section 271Section 271(1)(c)Section 274

…आयकर अपीलीय अधिकरण ’डी’न्यायपीठ चेन्नई में। IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH, CHENNAI माननीय श्री मनु कुमार गिरि, न्यागयक सदस्य एवं माननीय श्री एस.आर.रघुनाथा ,लेखा सदस्य के समक्ष । BEFORE HON’BLE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND HON’BLE SHRI S. R. RAGHUNATHA, ACCOUNTANT MEMBER आयकरअपील सं./ITA Nos.278/Chny/2020 Assessment Year: 2009-10 Panjurajan Ganesan Vs. Deputy Commissioner of Income Tax, No.74A, velayutham Road, Corporate Circle-2, Sivakasi, Madurai. Tamil Nadu-626 123. [PAN:ABYPG3315R] (अपीलार्थी/Assessee) (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से/ Assessee by : Mr. D. Anand, Advocat…

St. Josephs Institute of Science and Technology Trust, Chennai vs. DCIT, Central Circle-1(3), Chennai

ITA 3297/CHNY/2024[2020-21]Status: DisposedITAT Chennai06 Jun 2025AY 2020-21

Bench: Shri Aby T. Varkey & Shri Jagadishआयकर अपील सं./Ita Nos.3293 & 3294/Chny/2024 निर्धारणवर्ष/Assessment Year: 2018-19 & 2020-21 St. Joseph'S Educational Trust, 56-C, Old Mahabalipuram Road, Sholinganallur, Chennai-600 119. [Pan: Aamts 3888 G] (अपीलार्थी/Appellant) V. The Dcit, Central Circle-1(3), Chennai. (प्रत्यर्थी/Respondent) आयकर अपील सं./Ita Nos.3295 To 3297/Chny/2024 निर्धारणवर्ष/Assessment Year: 2018-19 To 2020-21 St. Joseph'S Institute Of Science & Technology Trust, 56-C, Old Mahabalipuram Road, Sholinganallur, Chennai-600 119. [Pan: Aahts 9943 B] (अपीलार्थी/Appellant) V. The Dcit, Central Circle-1(3), Chennai. (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से/ Appellant By : Mr. V. Balaji, Ca & Mr. K.R. Vasudevan, Advocate By Virtual प्रत्यर्थी की ओर से / Respondent By : Ms. Anitha, Addl.Cit सुनवाईकीतारीख/Date Of Hearing : 04.04.2025 घोषणाकीतारीख / Date Of Pronouncement : 06.06.2025 :: 2 ::

For Appellant: Mr. V. Balaji, CA &For Respondent: Ms. Anitha, Addl.CIT
Section 11Section 12ASection 139(1)Section 143(1)Section 270ASection 271A

…आयकर अपीलीय अधिकरण, 'बी' न्यायपीठ, चेन्नई। IN THE INCOME TAX APPELLATE TRIBUNAL 'B' BENCH: CHENNAI श्री एबी टी. वर्की, न्यायिक सदस्य एवं श्री जगदीश, लेखा सदस्य के समक्ष BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI JAGADISH, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.3293 & 3294/Chny/2024 निर्धारणवर्ष/Assessment Year: 2018-19 & 2020-21 St. Joseph's Educational Trust, 56-C, Old Mahabalipuram Road, Sholinganallur, Chennai-600 119. [PAN: AAMTS 3888 G] (अपीलार्थी/Appellant) v. The DCIT, Central Circle-1(3), Chennai. (प्रत्यर्थी/Respondent) आयकर अपील सं./ITA Nos.3295 to 3297/Chny/2024 निर्धारणवर्ष/Assessment Year:…

St. Joshephs Institute of Science and Technology Trust, Chennai vs. DCIT, Central Circle-193), Chennai

ITA 3296/CHNY/2024[2019-20]Status: DisposedITAT Chennai06 Jun 2025AY 2019-20

Bench: Shri Aby T. Varkey & Shri Jagadishआयकर अपील सं./Ita Nos.3293 & 3294/Chny/2024 निर्धारणवर्ष/Assessment Year: 2018-19 & 2020-21 St. Joseph'S Educational Trust, 56-C, Old Mahabalipuram Road, Sholinganallur, Chennai-600 119. (Pan: Aamts 3888 G) (अपीलार्थी/Appellant) V. The Dcit, Central Circle-1(3), Chennai. (प्रत्यर्थी/Respondent) आयकर अपील सं./Ita Nos.3295 To 3297/Chny/2024 निर्धारणवर्ष/Assessment Year: 2018-19 To 2020-21 St. Joseph'S Institute Of Science & Technology Trust, 56-C, Old Mahabalipuram Road, Sholinganallur, Chennai-600 119. [Pan: Aahts 9943 B] (अपीलार्थी/Appellant) V. The Dcit, Central Circle-1(3), Chennai. (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से/ Appellant By : Mr. V. Balaji, Ca & Mr. K.R. Vasudevan, Advocate By Virtual प्रत्यर्थी की ओर से /Respondent By : Ms. Anitha, Addl.Cit सुनवाईकीतारीख/Date Of Hearing : 04.04.2025 घोषणाकीतारीख / Date Of Pronouncement : 06.06.2025 :: 2 ::

For Appellant: Mr. V. Balaji, CA &For Respondent: Ms. Anitha, Addl.CIT
Section 11Section 12ASection 139(1)Section 143(1)Section 270ASection 271A

…आयकर अपीलीय अधिकरण, 'बी' न्यायपीठ, चेन्नई। IN THE INCOME TAX APPELLATE TRIBUNAL 'B' BENCH: CHENNAI श्री एबी टी. वर्की, न्यायिक सदस्य एवं श्री जगदीश, लेखा सदस्य के समक्ष BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI JAGADISH, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.3293 & 3294/Chny/2024 निर्धारणवर्ष/Assessment Year: 2018-19 & 2020-21 St. Joseph's Educational Trust, 56-C, Old Mahabalipuram Road, Sholinganallur, Chennai-600 119. (PAN: AAMTS 3888 G) (अपीलार्थी/Appellant) v. The DCIT, Central Circle-1(3), Chennai. (प्रत्यर्थी/Respondent) आयकर अपील सं./ITA Nos.3295 to 3297/Chny/2024 निर्धारणवर्ष/Assessment Year:…

St. Josephs Institute of Science and Technology Trust, Chennai vs. Dcot. Central Circle-1(3), Chennai

In the result, all the appeals filed by the assessees are allowed

ITA 3295/CHNY/2024[2018-19]Status: DisposedITAT Chennai06 Jun 2025AY 2018-19

Bench: Shri Aby T. Varkey & Shri Jagadish

For Appellant: Mr. V. Balaji, CA &For Respondent: Ms. Anitha, Addl.CIT
Section 11Section 12ASection 139(1)Section 143(1)Section 270ASection 271A

…आयकर अपीलीय अिधकरण, ‘बी’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH: CHENNAI "ी एबी टी. वक", "ाियक सद" एवं एवं एवं एवं "ी जगदीश, लेखा सद" के सम" BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI JAGADISH, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.3293 & 3294/Chny/2024 िनधा"रणवष"/Assessment Year: 2018-19 & 2020-21 v. St. Joseph’s Educational Trust, The DCIT, 56-C, Old Mahabalipuram Road, Central Circle-1(3), Sholinganallur, Chennai. Chennai-600 119. [PAN: AAMTS 3888 G] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./ITA Nos.3295 to 3297/Chny/2024 िनधा"रणवष"/Assessment Year: 2018-19 to 2…

St. Josephs Educational Trust, Chennai vs. DCIT, Central Circle-193), Chennai

ITA 3294/CHNY/2024[2020-21]Status: DisposedITAT Chennai06 Jun 2025AY 2020-21

Bench: Shri Aby T. Varkey & Shri Jagadishआयकर अपील सं./Ita Nos.3293 & 3294/Chny/2024 निर्धारणवर्ष/Assessment Year: 2018-19 & 2020-21 St. Joseph'S Educational Trust, 56-C, Old Mahabalipuram Road, Sholinganallur, Chennai-600 119. [Pan: Aamts 3888 G] (अपीलार्थी/Appellant) V. The Dcit, Central Circle-1(3), Chennai. (प्रत्यर्थी/Respondent) आयकर अपील सं./Ita Nos.3295 To 3297/Chny/2024 निर्धारणवर्ष/Assessment Year: 2018-19 To 2020-21 St. Joseph'S Institute Of Science & Technology Trust, 56-C, Old Mahabalipuram Road, Sholinganallur, Chennai-600 119. [Pan: Aahts 9943 B] (अपीलार्थी/Appellant) V. The Dcit, Central Circle-1(3), Chennai. (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से/ Appellant By : Mr. V. Balaji, Ca & Mr. K.R. Vasudevan, Advocate By Virtual प्रत्यर्थी की ओर से /Respondent By : Ms. Anitha, Addl.Cit सुनवाईकीतारीख/Date Of Hearing : 04.04.2025 घोषणाकीतारीख / Date Of Pronouncement : 06.06.2025 :: 2 ::

For Appellant: Mr. V. Balaji, CA &For Respondent: Ms. Anitha, Addl.CIT
Section 11Section 12ASection 139(1)Section 143(1)Section 270ASection 271A

…आयकर अपीलीय अधिकरण, 'बी' न्यायपीठ, चेन्नई। IN THE INCOME TAX APPELLATE TRIBUNAL 'B' BENCH: CHENNAI श्री एबी टी. वर्की, न्यायिक सदस्य एवं श्री जगदीश, लेखा सदस्य के समक्ष BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI JAGADISH, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.3293 & 3294/Chny/2024 निर्धारणवर्ष/Assessment Year: 2018-19 & 2020-21 St. Joseph's Educational Trust, 56-C, Old Mahabalipuram Road, Sholinganallur, Chennai-600 119. [PAN: AAMTS 3888 G] (अपीलार्थी/Appellant) v. The DCIT, Central Circle-1(3), Chennai. (प्रत्यर्थी/Respondent) आयकर अपील सं./ITA Nos.3295 to 3297/Chny/2024 निर्धारणवर्ष/Assessment Year:…

St.Josephs Educational Trust, Chennai vs. DCIT, Central Circle-193), Chennai

In the result, all the appeals filed by the assessees are allowed

ITA 3293/CHNY/2024[2018-19]Status: DisposedITAT Chennai06 Jun 2025AY 2018-19

Bench: Shri Aby T. Varkey & Shri Jagadish

For Appellant: Mr. V. Balaji, CA &For Respondent: Ms. Anitha, Addl.CIT
Section 11Section 12ASection 139(1)Section 143(1)Section 270ASection 271A

…आयकर अपीलीय अिधकरण, ‘बी’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH: CHENNAI "ी एबी टी. वक", "ाियक सद" एवं एवं एवं एवं "ी जगदीश, लेखा सद" के सम" BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI JAGADISH, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.3293 & 3294/Chny/2024 िनधा"रणवष"/Assessment Year: 2018-19 & 2020-21 v. St. Joseph’s Educational Trust, The DCIT, 56-C, Old Mahabalipuram Road, Central Circle-1(3), Sholinganallur, Chennai. Chennai-600 119. [PAN: AAMTS 3888 G] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./ITA Nos.3295 to 3297/Chny/2024 िनधा"रणवष"/Assessment Year: 2018-19 to 2…

T.V. Today Network Limited, Delhi vs. ACIT, Delhi

In the result, the appeal of the assessee is allowed

ITA 554/DEL/2025[2011-12]Status: DisposedITAT Delhi14 May 2025AY 2011-12

Bench: Shri M. Balaganesh & Shri Yogesh Kumar U.S.T. V. Today Network Ltd, Vs. Acit, F-26, First Floor, Connaught Circle-25(1), Place, New Delhi New Delhi (Appellant) (Respondent) Pan:Aabct0424B

For Appellant: Shri Madhur Aggarwal, AdvFor Respondent: Ms Pooja Swaroop, CIT (DR)
Section 143(3)Section 271(1)Section 271(1)(c)Section 274

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “B”: NEW DELHI BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER T. V. Today Network Ltd, Vs. ACIT, F-26, First Floor, Connaught Circle-25(1), Place, New Delhi New Delhi (Appellant) (Respondent) PAN:AABCT0424B Assessee by : Shri Madhur Aggarwal, Adv Revenue by: Ms Pooja Swaroop, CIT (DR) Date of Hearing 14/05/2025 Date of pronouncement 14/05/2025 O R D E R PER M. BALAGANESH, A. M.: 1. The appeal in ITA No.554/Del/2025 for AY 2011-12, arises out of the order of the Commissioner of Income Tax (Appeals)-15, New Delhi [hereinafter refe…

Madhu Silica Pvt. Ltd., Bhavnagar vs. The Dy.CIT, Circle-1, Bhavnagar

In the result, appeal being ITA No

ITA 702/AHD/2024[2014-15]Status: DisposedITAT Ahmedabad13 May 2025AY 2014-15

Bench: Dr. Brr Kumar & Ms. Suchitra Kambleita Nos. 701 & 702/Ahd/2024 Assessment Year 2014-15

For Appellant: Shri Tushar Hemani, A.R. &For Respondent: Shri Prathvi Raj Meena, CIT-D.R
Section 115JSection 143(3)Section 14ASection 154Section 271Section 271(1)(C)Section 271(1)(c)Section 274Section 32A

…THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “D” BENCH Before Dr. BRR Kumar, Vice President And Ms. Suchitra Kamble, Judicial Member ITA Nos. 701 & 702/Ahd/2024 Assessment Year 2014-15 Madhu Silica Pvt. Ltd., The Dy. CIT, Plot No. 147, GIDC Circle-1 Indl. Estate, Vartej, Vs Bhavanagar Bhavnagar, (Respondent) Gujarat-364060 PAN: AABCM4381J (Appellant) Assessee by: Shri Tushar Hemani, A.R. & Shri Parimalsinh B. Parmar, A.R. Revenue by: Shri Prathvi Raj Meena, CIT-D.R. Date of hearing : 17-04-2025 Date of pronouncement : 13-05-2025 आदेश/ORDER Per Suchitra Kamble, Judicial Member: These two appeals ar…

Madhu Silica Pvt. Ltd., Bhavnagar vs. The Dy.CIT, Circle-1, Bhavnagar

In the result, appeal being ITA No

ITA 701/AHD/2024[2014-15]Status: DisposedITAT Ahmedabad13 May 2025AY 2014-15

Bench: Dr. Brr Kumar & Ms. Suchitra Kambleita Nos. 701 & 702/Ahd/2024 Assessment Year 2014-15

For Appellant: Shri Tushar Hemani, A.R. &For Respondent: Shri Prathvi Raj Meena, CIT-D.R
Section 115JSection 143(3)Section 14ASection 154Section 271Section 271(1)(C)Section 271(1)(c)Section 274Section 32A

…THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “D” BENCH Before Dr. BRR Kumar, Vice President And Ms. Suchitra Kamble, Judicial Member ITA Nos. 701 & 702/Ahd/2024 Assessment Year 2014-15 Madhu Silica Pvt. Ltd., The Dy. CIT, Plot No. 147, GIDC Circle-1 Indl. Estate, Vartej, Vs Bhavanagar Bhavnagar, (Respondent) Gujarat-364060 PAN: AABCM4381J (Appellant) Assessee by: Shri Tushar Hemani, A.R. & Shri Parimalsinh B. Parmar, A.R. Revenue by: Shri Prathvi Raj Meena, CIT-D.R. Date of hearing : 17-04-2025 Date of pronouncement : 13-05-2025 आदेश/ORDER Per Suchitra Kamble, Judicial Member: These two appeals ar…

Sbs Transpole Logistics Pvt. Ltd., Delhi vs. NFAC, Delhi

The appeals of the assessee are allowed

ITA 3690/DEL/2023[2018-19]Status: DisposedITAT Delhi09 May 2025AY 2018-19

Bench: Shri M. Balaganesh & Shri Yogesh Kumar U.S.

For Appellant: Shri Neeraj Mangla, CAFor Respondent: Shri Mahesh Kumar, CIT DR
Section 143(3)Section 14ASection 270ASection 274Section 36(1)(iii)

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”: NEW DELHI BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER ITA Nos. 3688 & 3690/Del/2023 (Assessment Year: 2018-19) SBS Transpole Lilgistics pvt. Vs. NFAC, Ltd, Delhi B-1/12, 2nd Floor, Safdarjung Enclave, New Delhi (Appellant) (Respondent) PAN:AACCT0779Q Assessee by : Shri Neeraj Mangla, CA Revenue by: Shri Mahesh Kumar, CIT DR Date of Hearing 07/05/2025 Date of pronouncement 09/05/2025 O R D E R PER M. BALAGANESH, A. M.: 1. The appeal in ITA No.3688 & 3690/Del/2023 for AY 2018-19, arise out of the order of the National Face…

Sbs Transpole Logistics Private Limited, Delhi vs. ACIT Circle 22(2), New Delhi

The appeals of the assessee are allowed

ITA 3688/DEL/2023[2018-19]Status: DisposedITAT Delhi09 May 2025AY 2018-19

Bench: Shri M. Balaganesh & Shri Yogesh Kumar U.S.

For Appellant: Shri Neeraj Mangla, CAFor Respondent: Shri Mahesh Kumar, CIT DR
Section 143(3)Section 14ASection 270ASection 274Section 36(1)(iii)

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”: NEW DELHI BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER ITA Nos. 3688 & 3690/Del/2023 (Assessment Year: 2018-19) SBS Transpole Lilgistics pvt. Vs. NFAC, Ltd, Delhi B-1/12, 2nd Floor, Safdarjung Enclave, New Delhi (Appellant) (Respondent) PAN:AACCT0779Q Assessee by : Shri Neeraj Mangla, CA Revenue by: Shri Mahesh Kumar, CIT DR Date of Hearing 07/05/2025 Date of pronouncement 09/05/2025 O R D E R PER M. BALAGANESH, A. M.: 1. The appeal in ITA No.3688 & 3690/Del/2023 for AY 2018-19, arise out of the order of the National Face…

Pankajkumar Chimanlal Lodhiya, Rakjot vs. The ACIT, Central Circle-2, Rajkot

ITA 78/RJT/2022[2010-11]Status: DisposedITAT Rajkot30 Apr 2025AY 2010-11
Section 132Section 139(1)Section 143(3)Section 153ASection 154Section 271(1)(c)Section 271ASection 274Section 36(1)(iii)Section 40

…ITA No.76 to 81/RJT/2022 (AY 8-09 to 12-13 & 14-15) Pankaj C Lodhiya 2. The assessee's appeals in ITA Nos.76 to 80/RJT/2022, relates to penalty u/s 271(1)(c) of the Act and appeal in ITA No.81/RJT/2022 relates to penalty u/s 271AAB(1)(c) of the Act. 3. Since the issue involved in all these appeals are common and identical, therefore, we have clubbed these six appeals and heard together and a consolidated order is being passed for the sake of convenience and brevity. 4. First, we sell adjudicate, the assessee's five appeals in ITA Nos.76 to 80/RJT/2022, which relate to the penalty u/s 271(1)(c) of the Act. For the…

Subrata Moitra, Durgapur vs. Commissioner of Income-Tax (Appeals), Delhi

In the result, the appeal of the assessee is allowed

ITA 1827/KOL/2024[2014-15]Status: DisposedITAT Kolkata24 Apr 2025AY 2014-15

Bench: Shri Rajesh Kumar&Shri Pradip Kumar Choubey]

Section 143(3)Section 271(1)Section 271(1)(c)Section 274Section 40A(3)Section 68

…er section 274 read with 271 wherein the Court also took into consideration the effect of Section 271AAB read with 162 and answered the questions in favour of the assessee and against the revenue in the following terms: In CIT vs. SSA’s Emerald Meadows [2016] 73 Taxmann 241 (Kar), The High Court of Karnataka following the decision in CIT vs. Manjunatha Cotton & Ginning Factory [2013] 35 taxmann.com 250/218 Taxmann 423/359 ITR 565 (kar) held that the imposition of penalty under Section 271(1)(c ) of the Act is bad in law and invalid for the reasons where the show cause notice u/s 274 of the Act did not specify the…