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

Krishnendu Banerjee, Kolkata vs. ITO, WD-24(2), Kolkata

In the result, appeal of assessee is allowed

ITA 1488/KOL/2014[2005-2006]Status: DisposedITAT Kolkata01 Jun 2017AY 2005-2006

Bench: Shri A. T. Varkey, Jm & Dr. A. L. Saini, Am]

Section 271(1)(c)Section 274

…1 Krishnendu Banerjee AY 2005-06 IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH: KOLKATA [Before Shri A. T. Varkey, JM & Dr. A. L. Saini, AM] I.T.A. No. 1488/Kol/2014 Assessment Year: 2005-06 Krishnendu Banerjee Vs. Income-tax Officer, Wd-24(2), Kolkata (PAN:AGLPB3581G) Appellant Respondent Date of Hearing 08.05.2017 Date of Pronouncement 01.06.2017 For the Appellant Shri T. K. Nath, Advocate For the Respondent Shri Arindam Bhattacharjee, Addl. CIT, DR ORDER Per Shri A.T.Varkey, JM This is an appeal filed by the assessee against the order of Ld. CIT(A)-XXIV, Kolkata dated 08.04.2014 for AY 2005-06 confirm…

Tarit Baran Mukhopadhyay, Kolkata vs. ACIT, Cir-16, Kolkata

In the result, appeal of assessee is allowed

ITA 1168/KOL/2014[2008-2009]Status: DisposedITAT Kolkata31 May 2017AY 2008-2009

Bench: Shri A. T. Varkey, Jm & Shri Waseem Ahmed, Am]

Section 271(1)(c)Section 274

…1 Tarit Baran Mukhopadhyay, AY 2008-09 IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH: KOLKATA [Before Shri A. T. Varkey, JM & Shri Waseem Ahmed, AM] I.T.A. No. 1168/Kol/2014 Assessment Year: 2008-09 Tarit Baran Mukhopadhyay Vs. Assistant Commissioner of Income- PAN: AFPPM9538R tax, Circle-16, Kolkata. Appellant Respondent Date of Hearing 15.03.2017 Date of Pronouncement 31.05.2017 For the Appellant Shri Miraj D. Shah, AR For the Respondent Shri David Z. Chawangthu, JCIT, Sr. DR. ORDER Per Shri A.T.Varkey, JM This is an appeal filed by the assessee against the order of Ld. CIT(A)-XXIV, Kolkata dated 27.02…

I.T.O., Ward-8(4), Kolkata vs. M/S. Swastik Refinery Pvt. Ltd., Kolkata

In the result, appeal of revenue is dismissed

ITA 1622/KOL/2014[2010-2011]Status: DisposedITAT Kolkata24 May 2017AY 2010-2011

Bench: Shri A. T. Varkey, Jm & Dr. A. L. Saini, Am]

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

…1 Swastik Refinery Pvt. Ltd.. AY 2010-11 IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH: KOLKATA [Before Shri A. T. Varkey, JM & Dr. A. L. Saini, AM] I.T.A. No. 1622/Kol/2014 Assessment Year: 2010-11 Income-tax Officer, Wd-8(4), Kolkata Vs. M/s. Swastik Refinery Pvt. Ltd. (PAN: AADCS5999Q) Appellant Respondent Date of Hearing 09.05.2017 Date of Pronouncement 24.05.2017 For the Appellant Shri Nicholas Murmu, JCIT, Sr. DR For the Respondent Shri A. K. Tibrewal, FCA & Shri Amit Agarwal, Advocate ORDER Per Shri A.T.Varkey, JM This is an appeal filed by the revenue against the order of Ld. CIT(A)-III, Kolkata d…

Phoenix Hitech Pvt. Ltd., Kolkata vs. ACIT, CC-Xxiii, Kolkata

In the result, appeal of assessee is allowed

ITA 1612/KOL/2014[2009-2010]Status: DisposedITAT Kolkata24 May 2017AY 2009-2010

Bench: Shri A. T. Varkey, Jm & Dr. A. L. Saini, Am]

Section 271(1)(c)Section 274

…1 Phoenix Hitech Pvt. Ltd., AY 2009-10 IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH: KOLKATA [Before Shri A. T. Varkey, JM & Dr. A. L. Saini, AM] I.T.A. No. 1612/Kol/2014 Assessment Year: 2009-10 Phoenix Hitech Pvt. Ltd. Vs. Assistant Commissioner of Income-tax (PAN:AADCP7251J) Central Circle-XXIII, Kolkata. Appellant Respondent Date of Hearing 09.05.2017 Date of Pronouncement 24.05.2017 For the Appellant Shri Anil Kochar, Advocate For the Respondent Shri Nicholas Murmu, JCIT, Sr. DR ORDER Per Shri A.T.Varkey, JM This is an appeal filed by the assessee against the order of Ld. CIT(A), Central- III, Kolka…

DCIT, New Delhi vs. M/S. Ansal Housing & Construction Ltd., New Delhi

In the result the appeal is allowed

ITA 2843/DEL/2013[2002-03]Status: DisposedITAT Delhi11 May 2017AY 2002-03

Bench: Shri S.V. Mehrotra & Shri Sudhanshu Srivastavaasstt. Year: 2002-03

For Appellant: Shri S.K. Jain, DRFor Respondent: Shri Ajay Vohra, Sr. DR
Section 143(3)Section 263Section 271(1)Section 271(1)(c)Section 80Section 80I

…ed by the judgment of the Hon’ble Karnataka High Court in the case of CIT vs Manjunatha Cotton & Ginning Factory reported 359 ITR 565 (Kar) and also another judgment of the Hon’ble Karnataka High Court in the case of CIT vs SSA’s Emerald Meadows reported in 73 Taxmann.com 241 (Kar). 7 I.T.A. No. 2843/Del/2013 Assessment year 2002-03 Therefore, we find no reason to interfere with the findings of the Ld. CIT (A) on this issue and while upholding his adjudication, we dismiss the appeal of the department. 6. In the result, the appeal filed by the department stands dismissed. Order pronounced in the open court…

DCIT, Jaipur vs. Compucom Software Limited, Jaipur

In the result, the appeal of the Revenue is dismissed

ITA 852/JPR/2014[2008-09]Status: DisposedITAT Jaipur25 Apr 2017AY 2008-09
For Appellant: Shri Rajeev Sogani (C.A.)For Respondent: Shri R.S. Verma ( Addl.CIT)
Section 194CSection 271(1)(c)Section 40

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, JAIPUR Jh dqy Hkkjr] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE: SHRI KUL BHARAT, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA No. 852/JP/2014 fu/kZkj.k o"kZ@Assessment Year :2008-2009 cuke The DCIT, Circle- 6, M/s Compucom Software Limited Jaipur. Vs. 5A, Tilak Bhawan, Tilak Marg C- Scheme, Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAACG5818P vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri Rajeev Sogani (C.A.) jktLo dh vksj ls@ Revenue by : Shri R.S…

M/S. Chintels India Ltd., New Delhi vs. ACIT, New Delhi

ITA 3793/DEL/2016[2010-11]Status: DisposedITAT Delhi31 Mar 2017AY 2010-11

Bench: Shri N.K. Saini & Shri Sudhanshu Srivastavaasstt. Year: 2008-09 Asstt. Year: 2009-10 Asstt. Year: 2010-11

For Appellant: Shri Kapil Goel, AdvFor Respondent: Shri Umesh Chandra Dubey, Sr. DR
Section 132Section 132(4)Section 271(1)

…ourt as recorded in the decision of the Hon’ble Karnataka High Court in the case of Magnur Builders in ITA 616/2015 Dated 28/07/2016 in Para 5. Reliance was also placed on the decision of the Hon’ble Karnataka High Court in the case of SSA’s Emerald Meadows 73 Taxmann.com 241 wherein the SLP was dismissed by the Hon’ble Apex Court and reported in 73 Taxmann.com 248). Further reliance was placed on the order of the Lucknow Bench of the ITAT in the case of Lal Chand Agarwal in ITA 314/LKW/2014 Dated 30/10/2015. Copies of all these decisions are placed on records. 3.1 Further, the Ld. AR drew our attention to t…

M/S. Chintels India Ltd., New Delhi vs. ACIT, New Delhi

ITA 3792/DEL/2016[2009-10]Status: DisposedITAT Delhi31 Mar 2017AY 2009-10

Bench: Shri N.K. Saini & Shri Sudhanshu Srivastavaasstt. Year: 2008-09 Asstt. Year: 2009-10 Asstt. Year: 2010-11

For Appellant: Shri Kapil Goel, AdvFor Respondent: Shri Umesh Chandra Dubey, Sr. DR
Section 132Section 132(4)Section 271(1)

…ourt as recorded in the decision of the Hon’ble Karnataka High Court in the case of Magnur Builders in ITA 616/2015 Dated 28/07/2016 in Para 5. Reliance was also placed on the decision of the Hon’ble Karnataka High Court in the case of SSA’s Emerald Meadows 73 Taxmann.com 241 wherein the SLP was dismissed by the Hon’ble Apex Court and reported in 73 Taxmann.com 248). Further reliance was placed on the order of the Lucknow Bench of the ITAT in the case of Lal Chand Agarwal in ITA 314/LKW/2014 Dated 30/10/2015. Copies of all these decisions are placed on records. 3.1 Further, the Ld. AR drew our attention to t…

M/S. Chintels India Ltd., New Delhi vs. ACIT, New Delhi

ITA 3791/DEL/2016[2008-09]Status: DisposedITAT Delhi31 Mar 2017AY 2008-09

Bench: Shri N.K. Saini & Shri Sudhanshu Srivastavaasstt. Year: 2008-09 Asstt. Year: 2009-10 Asstt. Year: 2010-11

For Appellant: Shri Kapil Goel, AdvFor Respondent: Shri Umesh Chandra Dubey, Sr. DR
Section 132Section 132(4)Section 271(1)

…ourt as recorded in the decision of the Hon’ble Karnataka High Court in the case of Magnur Builders in ITA 616/2015 Dated 28/07/2016 in Para 5. Reliance was also placed on the decision of the Hon’ble Karnataka High Court in the case of SSA’s Emerald Meadows 73 Taxmann.com 241 wherein the SLP was dismissed by the Hon’ble Apex Court and reported in 73 Taxmann.com 248). Further reliance was placed on the order of the Lucknow Bench of the ITAT in the case of Lal Chand Agarwal in ITA 314/LKW/2014 Dated 30/10/2015. Copies of all these decisions are placed on records. 3.1 Further, the Ld. AR drew our attention to t…

The Ballabgarh Co-Operative Milk Producers Union Ltd., Ballabgarh vs. ACIT, Faridabad

In the result, appeal of Assessee allowed

ITA 437/DEL/2014[2006-07]Status: DisposedITAT Delhi24 Oct 2016AY 2006-07

Bench: Shri Bhavnesh Saini & Shri Prashant Maharishi

For Appellant: Shri Sunil Mathur, A.RFor Respondent: Smt. Naina Soin Kapil, Sr. D.R
Section 143(3)Section 2(31)Section 271(1)(c)Section 72A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “D”: DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER ITA.No.437/Del./2014 Assessment Year 2006-2007 The Ballabgarh Cooperative Milk The ACIT, Circle-1, Producers Union Ltd., Milk vs., Faridabad. Plant, Balabgarh. PAN AAATT7465N (Appellant) (Respondent) For Assessee : Shri Sunil Mathur, A.R. For Revenue : Smt. Naina Soin Kapil, Sr. D.R. Date of Hearing : 02.04.2019 Date of Pronouncement : 03.04.2019 ORDER PER BHAVNESH SAINI, J.M. This appeal by assessee has been directed against the order of the Ld. CIT(A)-2, Fa…

Winsmile Infrastructure P. Ltd, Mumbai vs. ACIT 8(3), Mumbai

In the result, the appeal filed by assessee is allowed

ITA 2935/MUM/2013[2006-07]Status: DisposedITAT Mumbai19 Oct 2016AY 2006-07

Bench: Shri R.C.Sharma & Shri Pawan Singhm/S Winsmile Infrastructure Pvt. Ltd., Acit-8(3), 255, Sharma Estate, S. V. Road, Mumbai. Vs. Jogeshwari (West), Mumbai. Pan: Aaacw3470D (Appellant) (Respondent) Assessee By : Shri Dr. K.Shivaram & Rahul Hakani (Ar’S) Revenue By : Ms. Mahua Sarkar (Dr) Date Of Hearing : 29.09.2016 Date Of Pronouncement : 19.10.2016 O R D E R Per Pawan Singh, Jm: 1. This Appeal U/S. 253 Of Income Tax Act (,Act’) Is Directed By The Assessee Against The Order Of Ld. Commissioner Of Income Tax (Appeals)-38, Mumbai Dated 21.02.2013 For Assessment Years (Ay) 2006-07. 2. The Brief Facts Of The Case Are That Assessee-Company Filed Its Return Of Income For Relevant Ay On 21.11.2009, Declaring Total Income Of Rs.95,530/-. Subsequently, The Action U/S 133A Of The Act Was Carried Out On 08.03.2010. & The Case Of Assessee Was Reopened. Notice U/S 148 Was Issued On 20.10.2010. In Response To The Notice, The Assessee-Company Filed Revised Return Of Income On 12.08.2011 Declaring Total Income Of Rs. 62,38,023/-. In The Revised Return Of Income, The Assessee Included Rs. 45 Lakhs Which The Assessee Has Write Off In Its Books Of Account In Ay 2006-07, Thus The Penalty Proceeding Was Initiated Against The Assessee & The Assessing Officer (Ao) Levied The Penalty Of Rs. 20,67,563/- Being Minimum Penalty On M/S Winsmile Infrastructure Pvt. Ltd.

For Appellant: Shri Dr. K.Shivaram & RahulFor Respondent: Ms. Mahua Sarkar (DR)
Section 133ASection 148Section 253Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL, BENCH “G”, MUMBAI BEFORE SHRI R.C.SHARMA, ACCOUNTANT MEMBER AND SHRI PAWAN SINGH, JUDICIAL MEMBER M/s Winsmile Infrastructure Pvt. Ltd., ACIT-8(3), 255, Sharma Estate, S. V. Road, Mumbai. Vs. Jogeshwari (West), Mumbai. PAN: AAACW3470D (Appellant) (Respondent) Assessee by : Shri Dr. K.Shivaram & Rahul Hakani (AR’s) Revenue by : Ms. Mahua Sarkar (DR) Date of hearing : 29.09.2016 Date of Pronouncement : 19.10.2016 O R D E R PER PAWAN SINGH, JM: 1. This appeal u/s. 253 of Income Tax Act (,Act’) is directed by the assessee against the order of Ld. Commissioner of Income Tax…