How many judgments cite CIT v. SSA’s Emerald Meadows?

791 judgments on BharatTax cite CIT v. SSA’s Emerald Meadows (73 Taxmann.com 241), spanning 2016 to 2026.

Which sections of the Income Tax Act does CIT v. SSA’s Emerald Meadows come up under?

It is most often cited in judgments turning on Section 271(1)(c), Section 274, Section 143(3), Section 153A, Section 270A, Section 250.

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 274 Section 143(3)Section 153A Section 270A Section 250 Section 139(1)Section 14A

Issues it is cited on

section 271(l)section 271(l)(c)section 274 furnishing inaccurate particulars penalty proceedings initiated furnishing inaccurate particulars of income concealment of income penalty u/s 271(1)(c)section 271aab penalty under section 271(1)(c)section 271(1)levy of penalty

Judgments citing CIT v. SSA’s Emerald Meadows

Pr. Commissioner of Income Tax, Delhi-7 vs. Virtual Software and Training Pvt. Ltd

ITA/392/2023HC Delhi22 Nov 2024

Bench: CASES PERTAINING TO SPL.DIVISION BENCHES

Section 143Section 143(3)Section 271Section 271(1)Section 271(1)(c)Section 274

…ITA 90/2020, ITA 109/2023 & ITA 392/2023 Page 1 of 12 $- * IN THE HIGH COURT OF DELHI AT NEW DELHI % Judgment reserved on: 03 September 2024 Judgment pronounced on: 22 November 2024 + ITA 90/2020 PR. COMMISSIONER OF INCOME TAX – 04 ……Appellant Through: Mr. Zoheb Hossain, Sr. SC with Mr. Sanjeev Menon, Jr. SC. versus M/S GRAGERIOUS PROJECTS PVT. LTD. …… Respondent Through: Mr. Ajay Vohra, Sr. Adv with Mr. Rohit Jain, Mr. Aniket D. Agrawal and Mr. Samarth Chaudhari, Advs. + ITA 109/2023, CM APPL. 8845/2023 PR. COMMISSIONER OF INCOME TAX-7 ……Appel…

Sudesh Gupta, New Delhi vs. ACIT, Circle- 5(1), New Delhi

In the result, the Appeal filed by the Assessee stands allowed

ITA 284/DEL/2020[2013-14]Status: DisposedITAT Delhi18 Nov 2024AY 2013-14

Bench: Shri Shamim Yahya & Shri Yogesh Kumar Usa.Yr. : 2013-14 Sudesh Gupta, Vs. Acit, Circle 5(1), B-15, Kalindi Colony, Opp. Room No. G-15-B, C.R. Maharani Bagh, Building, New Delhi – 2 New Delhi (Pan: Aahpg5645G) (Appellant) (Respondent)

For Appellant: Ms. Ananya Kapoor, Adv. & ShriFor Respondent: Shri Piyush Tripathi, Sr. DR

Section 143(3)Section 147Section 148Section 2(22)Section 2(22)(e)Section 271Section 271(1)Section 271(1)(c)Section 274Section 275(1)(a)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”, NEW DELHI BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER, AND SHRI YOGESH KUMAR US, JUDICIAL MEMBER A.YR. : 2013-14 SUDESH GUPTA, VS. ACIT, CIRCLE 5(1), B-15, KALINDI COLONY, OPP. ROOM NO. G-15-B, C.R. MAHARANI BAGH, BUILDING, NEW DELHI – 2 NEW DELHI (PAN: AAHPG5645G) (APPELLANT) (RESPONDENT) Appellant by : Ms. Ananya Kapoor, Adv. & Shri Shashwat Bajpai, Adv. Respondent by : Shri Piyush Tripathi, Sr. DR. Date of hearing : 06.11.2024 Date of pronouncement : 18.11.2024 ORDER PER SHAMIM YAHYA, AM : The Assessee has filed the instant Appeal against the Order o…

Jayasakthi Knit Wear, Tiruppur vs. ITO, Ward-1(4), Tiruppur

In the result, appeal filed by the assessee is allowed for statistical purposes

ITA 1758/CHNY/2024[2017-18]Status: DisposedITAT Chennai13 Nov 2024AY 2017-18

Bench: Shri Aby T. Varkey & Shri Amitabh Shuklaआयकर अपील सं./Ita No.1758/Chny/2024 िनधा"रण वष"/Assessment Year: 2017-18 V. Jayasakthi Knit Wear, The Ito, 3/95, Thanneerpandal Colony, Ward-1(4), Cheyur Road, Tirupur. Karukkampalayam B.O. Avinashi, Tirupur-641 654. [Pan: Aaffj 4343 J] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Mr.S. Sridhar, AdvocateFor Respondent: Ms. Gouthami Manivasagam

Section 270ASection 270A(9)

…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 "ी अिमताभ शु"ा, लेखा सद" के सम" BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.1758/Chny/2024 िनधा"रण वष"/Assessment Year: 2017-18 v. Jayasakthi Knit Wear, The ITO, 3/95, Thanneerpandal Colony, Ward-1(4), Cheyur Road, Tirupur. Karukkampalayam B.O. Avinashi, Tirupur-641 654. [PAN: AAFFJ 4343 J] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant by : Mr.S. Sridhar, Advocate (Erode) ""यथ" क" ओर से /Respo…

Melakandy Puthalath Farook, Chennai vs. ACIT, Corporate Circle-2(1), Chennai

The appeal stands partly allowed in terms of our above order

ITA 1890/CHNY/2024[2017-18]Status: DisposedITAT Chennai05 Nov 2024AY 2017-18

Bench: Hon’Ble Shri Aby T. Varkey, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकरअपील सं./ Ita No.1890/Chny/2024 (िनधा*रणवष* / Assessment Year: 2017-18) Shri Melekandy Puthalath Farook Acit बनाम/ Faraz No.9 Sbi Colony, Corporate Circle-2(1) Vs. Sastri Nagar, Adyar, Chennai-600 020. Chennai. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaapf-2644-P (अपीलाथ"/Appellant) : (" थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Shri D. Anand (Advocate) - Ld. Ar " थ"कीओरसे/Respondent By : Ms. R. Anita (Addl.Cit) -Ld. Sr. Dr

For Appellant: Shri D. Anand (Advocate) - Ld. ARFor Respondent: Ms. R. Anita (Addl.CIT) -Ld. Sr. DR

Section 270ASection 270A(9)Section 270A(9)(a)Section 274

…1 आयकर अपीलीय अिधकरण “सी” "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, CHENNAI माननीय "ी एबी टी. वक", "ाियक सद" एवं माननीय "ी मनोज कुमार अ'वाल ,लेखा सद" के सम)। BEFORE HON’BLE SHRI ABY T. VARKEY, JM AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपील सं./ ITA No.1890/Chny/2024 (िनधा*रणवष* / Assessment Year: 2017-18) Shri Melekandy Puthalath Farook ACIT बनाम/ Faraz No.9 SBI Colony, Corporate Circle-2(1) Vs. Sastri Nagar, Adyar, Chennai-600 020. Chennai. "थायीलेखासं./जीआइआरसं./PAN/GIR No. AAAPF-2644-P (अपीलाथ"/Appellant) : (" थ" / Respondent) अपीलाथ"कीओरसे/ Appellant by : Shri D. Anand (Advocate)…

Makashood Asharaf, Lakhimpur Kheri vs. The Income Tax Officer, Lakhimpur Kheri

In the result, the appeal of the assessee is allowed

ITA 200/LKW/2022[2016-17]Status: DisposedITAT Lucknow25 Oct 2024AY 2016-17

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudharya.Y. 2016-17 Makashood Asharaf, 98-Moh. The Income Tax Officer, Seikh Sarain, Kheri Town, Distt.- Vs. Range-3(4), Lakhimpur Kheri- Lakhimpur Kheri-1 (U.P.) 1 Pan:Bkwpa9250R (Appellant) (Respondent) Assessee By: Sh. Shubham Rastogi, C.A. Revenue By: Sh. Sunil Kumar Rajwanshi, Addl. Cit Dr Date Of Hearing: 29.08.2024 Date Of Pronouncement: 25.10.2024 O R D E R Per Sh. Nikhil Choudhary: This Is An Appeal Filed Against The Order Of The Ld. Cit(A), Nfac Under Section 250 Of The Income Tax Act, 1961 On 28.07.2022 Upholding The Penalty Levied Under Section 271B By The Ito-3(4), Lakhimpur-1 Vide His Order Dated 25.11.2019. The Grounds Of Appeal Preferred Are As Under:-

For Appellant: Sh. Shubham Rastogi, C.AFor Respondent: Sh. Sunil Kumar Rajwanshi, Addl. CIT DR

Section 143(3)Section 250Section 271BSection 44A

…IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW ‘B’ BENCH, LUCKNOW BEFORE SH. SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AND SH. NIKHIL CHOUDHARY, ACCOUNTANT MEMBER A.Y. 2016-17 Makashood Asharaf, 98-Moh. The Income Tax Officer, Seikh Sarain, Kheri Town, Distt.- vs. Range-3(4), Lakhimpur Kheri- Lakhimpur Kheri-1 (U.P.) 1 PAN:BKWPA9250R (Appellant) (Respondent) Assessee by: Sh. Shubham Rastogi, C.A. Revenue by: Sh. Sunil Kumar Rajwanshi, Addl. CIT DR Date of hearing: 29.08.2024 Date of pronouncement: 25.10.2024 O R D E R PER SH. NIKHIL CHOUDHARY, ACCOUNTANT MEMBER: This is an appeal filed against the order of the ld.…

Deputy Commissioner of Income Tax, Central Circle- 1(1), Bengaluru vs. Smt. Vankadara Padmavathi, Hospet, Karnataka

In the result, the appeal by the revenue and the CO by the assessee is dismissed

ITA 1374/BANG/2024[2011-12]Status: DisposedITAT Bangalore23 Oct 2024AY 2011-12

Bench: Shri George George K. & Shri Laxmi Prasad Sahuassessment Year : 2011-12

For Appellant: Shri T. Srinivasa Rao, CAFor Respondent: Shri Sridhar E., CIT(DR)(ITAT), Bengaluru

Section 143(3)Section 260ASection 271Section 271(1)(c)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI GEORGE GEORGE K., VICE PRESIDENT AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER Assessment year : 2011-12 The Deputy Commissioner Vs. Smt. Vankadara Padmavathi, of Income Tax, Prop. Ms. Mineral Embassy, Central Circle 1(1), Flat No.7, Ashwasthi Apartment, Bengaluru. Vivekananda Nagar, Hospet – 583 201. PAN: APFPP 2962J APPELLANT RESPONDENT CO No.37/Bang/2024 [in ITA No.1374/Bang/2024] Assessment year : 2011-12 The Deputy Commissioner of Smt. Vankadara Padmavathi, Vs. Prop. Ms. Mineral Embassy, Income Tax, Hospet – 583 201. Central Circle 1…

Assistant Commissiner of Income Tax, Delhi vs. Tata Teleservices Limited, Delhi

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

ITA 2759/DEL/2024[2007-08]Status: DisposedITAT Delhi11 Oct 2024AY 2007-08

Bench: Shri M. Balaganesh & Shri Vimal Kumaracit, Vs. Tata Teleservices Ltd, 124, 10Th Floor, Jeevan Bharati Delhi Tower-I, Connaught Circus, Connaught Place, Delhi (Appellant) (Respondent) Pan:Aaact2438A Co No. 82/Del/2024 (In Ita No. 2759/Del/2024) (Assessment Year: 2007-08) Tata Teleservices Ltd, Vs. Acit, 124, 10Th Floor, Jeevan Delhi Bharati Tower-I, Connaught Circus, Connaught Place, Delhi (Appellant) (Respondent) Pan:Aaact2438A Assessee By : Ms. Ananya Kapoor, Adv Shri Divyanshu Singla, Ca Shri Prateek Chauhan, Ca Revenue By: Shri Rajesh Kumar, Cit Dr Date Of Hearing 09/10/2024 Date Of Pronouncement 11/10/2024 O R D E R Per M. Balaganesh, A. M.: 1. The Appeal In Ita No.2759/Del/2024 For Ay 2007-08, Arises Out Of The Order Of National Faceless Appeal Centre (Nfac), Delhi [Hereinafter Referred To As „Ld. Nfac‟, In Short] In Appeal No. Itba/Nfac/S/250/2023-24/1063789663(1) Dated 31.03.2024 Against The Order Of Assessment Passed U/S 271(1)(C) Of The Income-Tax Act, 1961 (Hereinafter Referred To As „The Act‟) Dated 30.03.2018 By The Assessing Officer, Acit, Circle-25(1), Delhi (Hereinafter Referred To As „Ld. Ao‟).

For Appellant: Ms. Ananya Kapoor, AdvFor Respondent: Shri Rajesh Kumar, CIT DR

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

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “H”: NEW DELHI BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMBER AND SHRI VIMAL KUMAR, JUDICIAL MEMBER ACIT, Vs. Tata Teleservices ltd, 124, 10th Floor, Jeevan Bharati Delhi Tower-I, Connaught Circus, Connaught Place, Delhi (Appellant) (Respondent) PAN:AAACT2438A CO No. 82/Del/2024 (In ITA No. 2759/Del/2024) (Assessment Year: 2007-08) Tata Teleservices ltd, Vs. ACIT, 124, 10th Floor, Jeevan Delhi Bharati Tower-I, Connaught Circus, Connaught Place, Delhi (Appellant) (Respondent) PAN:AAACT2438A Assessee by : Ms. Ananya Kapoor, Adv Shri Divyanshu Singla, CA Shri Prateek Chauhan,…

Late Paramjeet Singh Chawala (Gurneet Chawla Legal Heir), New Delhi vs. DCIT, Faridabad

In the result, the appeal of the assessee is allowed

ITA 2092/DEL/2019[2010-11]Status: DisposedITAT Delhi10 Oct 2024AY 2010-11

Bench: Shri M. Balaganesh & Shri Vimal Kumarlate Paramjeet Singh Chawala Vs. Dcit, (Gurneet Chawla Legal Heir), Central Circle-Ii, C/O. R. C. Rai & Associates, Faridabad 203, 2Nd Floor, Akashdeep 26A, Barakhamba Road, New Delhi (Appellant) (Respondent) Pan:Acwpc3161C

For Appellant: Dr. Rakesh Gupta, AdvFor Respondent: Shri Rajesh Danesta, Sr. DR

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

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F”: NEW DELHI BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMBER AND SHRI VIMAL KUMAR, JUDICIAL MEMBER Late Paramjeet Singh Chawala Vs. DCIT, (Gurneet Chawla legal heir), Central circle-II, C/o. R. C. Rai & Associates, Faridabad 203, 2nd Floor, Akashdeep 26A, barakhamba Road, New Delhi (Appellant) (Respondent) PAN:ACWPC3161C Assessee by : Dr. Rakesh Gupta, Adv Shri Somil Agarwal, Adv Revenue by: Shri Rajesh Danesta, Sr. DR Date of Hearing 07/10/2024 Date of pronouncement 10/10/2024 O R D E R PER M. BALAGANESH, A. M.: The appeal in ITA No.2092/Del/2019 for AY 2010-11, arises…

Mrs. Pratibha Ashokkumar Godha, Nadiad vs. The ITO, Ward-1 (Previously Ward-5), Nadiad

The appeal of the assessee is allowed

ITA 1273/AHD/2024[2013-14]Status: DisposedITAT Ahmedabad09 Oct 2024AY 2013-14

Bench: Dr. Brr Kumarasstt.Year : 2013-14 Mrs.Pratibha Ashokumar Godha The Ito, Ward-1 10, Prena Park, Vs (Previously Ward-5) Nr.Kashimir Park Society Nadiad. Nana Kumbhnath Road Nadiad. Pan : Afepg 0254 M (Applicant) (Responent) : Assessee By Shri Pratibha Parmar Revenue By : Shri Ravindra, Sr.Dr सुनवाई क" तारीख/Date Of Hearing : 09/10/2024 घोषणा क" तारीख /Date Of Pronouncement: 09/10/2024 आदेश/O R D E R आदेश आदेश आदेश

For Respondent: Shri Ravindra, SR.DR

Section 250Section 271Section 274Section 54

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, AHMEDABAD ] ] BEFORE DR. BRR KUMAR, ACCOUNTANT MEMBER Asstt.Year : 2013-14 Mrs.Pratibha Ashokumar Godha The ITO, Ward-1 10, Prena Park, Vs (Previously Ward-5) Nr.Kashimir Park Society Nadiad. Nana Kumbhnath Road Nadiad. PAN : AFEPG 0254 M (Applicant) (Responent) : Assessee by Shri Pratibha Parmar Revenue by : Shri Ravindra, SR.DR सुनवाई क" तारीख/Date of Hearing : 09/10/2024 घोषणा क" तारीख /Date of Pronouncement: 09/10/2024 आदेश/O R D E R आदेश आदेश आदेश This is assessee’s appeal against the order of the ld.Commissioner of Income Tax (Appeal)-7, National Facele…

Kothari Jewels Private Limied, Mumbai vs. ACIT, Central Circle-2, Jaipur

In the result, appeal, file filed by the assessee stands party allowed with no order as to cost

ITA 964/JPR/2024[2009-10]Status: DisposedITAT Jaipur04 Oct 2024AY 2009-10

Bench: SHRI SANDEEP GOSAIN (Judicial Member)

For Appellant: Shri Rohan Sogani, CAFor Respondent: Shri Gautam Singh Choudhary,JCIT-DR

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

…1 KOTHARI JEWELS PVT LTD. VS ACIT, CENTRAL CIRCLE-2, JAIPUR आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, ‘’SMC” JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ds le{k BEFORE: Hon’ble SHRI SANDEEP GOSAIN, JUDICIAL MEMBER vk;dj vihy la-@ITA No. 964/JP/2024 fu/kZkj.k o"kZ@Assessment Year : 2009-10 M/s. Kothari Jewels (P) Ltd. cuke The ACIT 5th Floor, KGK Towers, Dutta Pada Road Vs. Central Circle-2 Near Ekta Bhoomi Garden, Borivali (East), Jaipur Mumbai LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AABCA 2717 Q vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@As…

Pr. Commissioner of Income Tax (Central)-2 vs. Jaina Marketing and Associates

ITA/500/2024HC Delhi23 Sept 2024

Bench: HON'BLE MR. JUSTICE RAVINDER DUDEJA,HON'BLE MR. JUSTICE YASHWANT VARMA

Section 14ASection 270Section 270A

…$~111 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 500/2024 PR. COMMISSIONER OF INCOME TAX (CENTRAL)-2 .....Appellant Through: Mr. Sanjay Kumar, Advocate. versus JAINA MARKETING AND ASSOCIATES .....Respondent Through: None. CORAM: HON'BLE MR. JUSTICE YASHWANT VARMA HON'BLE MR. JUSTICE RAVINDER DUDEJA O R D E R % 23.09.2024 1. The Principal Commissioner impugns the order of the Income Tax Appellate Tribunal [‘Tribunal’] which has annulled the imposition of penalty under Section 270(A)(9) of the Income Tax Act, 1961 [‘Act’], observing as follows: - 7. As…

Pr. Commissioner of Income Tax (Central)-2 vs. Jaina Marketing and Associates

ITA - 500 / 2024HC Delhi23 Sept 2024

Section 14ASection 270Section 270A

Chandu Vijayalakshmi, Hyderabad vs. Income Tax Officer, Ward-11(1), Hyderabad

In the result, appeal filed by the assessee is allowed

ITA 805/HYD/2024[2016-17]Status: DisposedITAT Hyderabad17 Sept 2024AY 2016-17

Bench: Shri Manjunatha, G.आ.अपी.सं /Ita No.805/Hyd/2024 (िनधा"रण वष"/Assessment Year: 2016-17) Smt.Chandu Vijayalakshmi Vs. Income Tax Officer Hyderabad Ward 11(1) Pan:Aflpc2369E Hyderabad (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: N O N E राज" व "ारा/Revenue By:: Shri Aluru Venkata Rao, Dr सुनवाई की तारीख/Date Of Hearing: 17/09/2024 घोषणा की तारीख/Pronouncement: 17/09/2024 आदेश/Order

For Appellant: N O N EFor Respondent: : Shri Aluru Venkata Rao, DR

Section 143(3)Section 271(1)(c)Section 274

…rnataka High Court in the case of CIT vs. Manjunatha Cotton & Ginning Factory, reported in (2013) 359 ITR 565. This legal principle is further fortified by the decision of the Hon'ble Supreme Court in the case of CIT vs. SSA Emerald Meadows reported in (2016) 73 Taxmann.com 241 where the Hon'ble Supreme Court has upheld the ratio laid down by the Hon'ble Karnataka High Court in the case of CIT vs. Manjunatha Cotton & Ginning Factory (Supra). From the ratios laid down by above two cases, it is undisputedly clear that the penalty levied u/s 271(1)(c) of the Act, on the basis of vague notice and incorrect satisfacti…

Jamna Devi Sharma, Jaipur vs. ITO Ward 7(2), Jaipur

In the result, both the appeals of the assessee are allowed with no orders as to costs

ITA 540/JPR/2023[2007-08]Status: DisposedITAT Jaipur20 Aug 2024AY 2007-08

Bench: SHRI SANDEEP GOSAIN (Judicial Member)

For Appellant: Shri Rohan Sogani, CAFor Respondent: Mrs. Monisha Choudhary, Addl. CIT-DR

Section 271(1)(c)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”SMC’’ JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ds le{k BEFORE: Hon’ble SHRI SANDEEP GOSAIN, JUDICIAL MEMBER vk;dj vihy la-@ITA No. 540 & 541/JP/2023 fu/kZkj.k o"kZ@Assessment Year : 2007-08 & 2008-09 cuke Smt. Jamna Devi Sharma The ITO Vs. Meena Ka Mohalla, Ward No. 2 Ward 7(2) Goner Jaipur Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: BXNPD 0140 H vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@Assessee by : Shri Rohan Sogani, CA jktLo dh vksj ls@Revenue by: Mrs. Monisha Choudhary, Addl. CIT-DR lquokb…

Sri Jeyaprabha Jewellers Private Limited, Madurai vs. The Deputy Commissioner of Income Tax, Corporate Circle-2, Madurai

In the result, appeal filed by the assessee is allowed

ITA 794/CHNY/2024[2014-2015]Status: DisposedITAT Chennai26 Jul 2024AY 2014-2015

Bench: Shri Aby T. Varkey & Shri S.R.Raghunathaआयकर अपील सं./Ita No.794/Chny/2024 िनधा"रण वष"/Assessment Year: 2014-15 V. M/S.Sri Jeyaprabha Jewellers – The Dcit, Pvt. Ltd., Corporate Circle-2, 285/91 B, South Avani Moola Street, Madurai. Madurai-625 001. [Pan: Aarcs 2844 Q] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri T. Vasudevan, AdvocateFor Respondent: Shri D.Hema Bhupal, JCIT

Section 271(1)(c)Section 274

…s. Manjunatha Cotton and Ginning M/s.Sri Jeyaprabha Jewellers Pvt. Ltd. :: 7 :: Factory [reported in (2013) 359 ITR 565], which was followed in the decision of the Karnataka High Court in the case of CIT, Bangalore Vs. SSA Emerald Meadows [reported in (2016) 73 Taxmann.com 241] and in the decision of this Court, to which, one of us (TSSJ) was a party, in the case of CIT Vs. Original Kerala Jewellers [TCA.No.717 of 2018 dated 18.12.2018]. 15. Thus, by applying the law laid down in the above decisions, we can safely hold that such notices are bad in law. Consequently, the penalty proceedings initiated are to be h…

Deputy Commissioner of Income Tax, Faridabad vs. Lakhani Arman Shoes Private Limited, Faridabad

In the result, cross objection of the assessee is allowed and the appeal of the Revenue is dismissed

ITA 2926/DEL/2023[2013]Status: DisposedITAT Delhi18 Jul 2024

Bench: Shri Kul Bharat & Shri Brajesh Kumar Singhassessment Year: 2013-14

Section 143(3)Section 271(1)(c)

…1 ITA no. 2926/Del/2023 & CO 12/Del/2024 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “E”: NEW DELHI BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER AND SHRI BRAJESH KUMAR SINGH, ACCOUNTANT MEMBER Assessment Year: 2013-14 DCIT, Faridabad. Vs Lakhani Arman Shoes Private Limited, Plot no. 130, sector-24, Faridabad. PAN: AABCL 2819 G APPELLANT RESPONDENT AND C.O. No. 12/Del/2024 ( In ITA No. 2926/DEL/2023) Assessment Year: 2013-14 Lakhani Arman Shoes Private Limited, Vs DCIT, Faridabad. Plot no. 130, sector-24, Faridabad. PAN: AABCL 2819 G APPELLANT RESPONDENT Assessee represented by Ms. Aditi Gupta, Adv. Departmen…

Kent Engineering India Private Limted, Mumbai vs. Commissioner of Income Tax (Appeal), Mumbai

In the result, the appeal of the assessee bearing ITA No

ITA 4750/MUM/2023[2012-13]Status: DisposedITAT Mumbai16 Jul 2024AY 2012-13

Bench: Shri Amarjit Singh, Am & Shri Anikesh Banerjee, Jm Kent Engineering India Private Limited 10Th Floor, Lal Bahadur Commissioner Of Income Shastri Marg, Vikharoli, Tax (Appeal), 1(2)(1), Gagorre Nagar, S.O. Aaykar Bhavan, M.K. Road, Vs. Embassy 247, Tower C Mumbai-400 020 Vikhroli, Mumbai-400 083 (Appellant) (Respondent) Pan No. Aaacr1966M Assessee By : Shri Niraj Sheth, Ar Revenue By : Shri Dhiraj Kumar, Dr Date Of Hearing: 15.07.2024 Date Of Pronouncement: 16.07.2024

For Appellant: Shri Niraj Sheth, ARFor Respondent: Shri Dhiraj Kumar, DR

Section 250Section 271(1)(c)Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL “K” BENCH, MUMBAI BEFORE SHRI AMARJIT SINGH, AM AND SHRI ANIKESH BANERJEE, JM Kent Engineering India Private Limited 10th Floor, Lal Bahadur Commissioner of Income Shastri Marg, Vikharoli, Tax (Appeal), 1(2)(1), Gagorre Nagar, S.O. Aaykar Bhavan, M.K. Road, Vs. Embassy 247, Tower C Mumbai-400 020 Vikhroli, Mumbai-400 083 (Appellant) (Respondent) PAN No. AAACR1966M Assessee by : Shri Niraj Sheth, AR Revenue by : Shri Dhiraj Kumar, DR Date of hearing: 15.07.2024 Date of pronouncement: 16.07.2024 O R D E R PER ANIKESH BANERJEE, JM: Instant appeal of the assessee is filed again…

Ashok Kumar Chauhan, Prop. Gurcharan Jewellers vs. ITO Ward 45(5), Civic Centre

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

ITA 1625/DEL/2024[2002-03]Status: DisposedITAT Delhi16 Jul 2024AY 2002-03

Bench: Shri Shamim Yahyaashok Kumar Chauhan, Vs. Ito, Ward 45 (5), Prop. Gurcharan Jewellers, New Delhi. 17/2, Tilak Nagar, New Delhi – 110 018. (Pan : Aaapc1500F) (Appellant) (Respondent) Assessee By : Shri R.S. Singhvi, Ca Revenue By : Shri Om Prakash, Sr. Dr Date Of Hearing : 11.07.2024 Date Of Order : 16.07.2024 Order This Appeal By The Assessee Is Directed Against The Order Of The Ld. Cit (Appeals)/National Faceless Appeal Centre (Nfac) Dated 15.03.2024 For The Assessment Year 2002-03. 2. Grounds Of Appeal Taken By The Assessee Read As Under :- “1.1 That On The Facts & Circumstances Of The Case, The Cit(A) Was Not Justified In Upholding The Penalty U/S 271(1)(C) Of The Income Tax Act, 1961 In Respect Of Additions On Account Of Gift Of Rs.15,00,000/- & Undisclosed Stock Of Rs.12,33,382/- Without Appreciating The Correct Factual Position & Considering The Submissions Filed By The Appellant. 1.2 That Both These Issues Were Not Part Of The Assessment Order Dated 06/03/2013Passed U/S 254/143(3) Of The Income Tax Act, 1961 Which Resulted In Impugned Penalty Proceedings

For Appellant: Shri R.S. Singhvi, CAFor Respondent: Shri Om Prakash, Sr. DR

Section 254Section 271(1)Section 271(1)(c)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘SMC’ : NEW DELHI BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER Ashok Kumar Chauhan, vs. ITO, Ward 45 (5), Prop. Gurcharan Jewellers, New Delhi. 17/2, Tilak Nagar, New Delhi – 110 018. (PAN : AAAPC1500F) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri R.S. Singhvi, CA REVENUE BY : Shri Om Prakash, Sr. DR Date of Hearing : 11.07.2024 Date of Order : 16.07.2024 ORDER This appeal by the assessee is directed against the order of the ld. CIT (Appeals)/National Faceless Appeal Centre (NFAC) dated 15.03.2024 for the assessment year 2002-03. 2. Grounds of appeal taken by the ass…

Aplnagappa Chettiar, Madurai vs. ACIT, Circle-3, Trichy

In the result, appeal filed by the assessee is allowed

ITA 748/CHNY/2024[2002-03]Status: DisposedITAT Chennai10 Jul 2024AY 2002-03

Bench: Shri Aby T. Varkey & Shri S.R.Raghunathaआयकर अपील सं./Ita No.748/Chny/2024 िनधा"रण वष"/Assessment Year: 2002-03 V. Shri A.Pl.Nagappa Chettiar, The Acit, Plot No.353, Anna Nagar, Circle-3, Madurai-625 020. Trichy.

For Appellant: Shri T. Vasudevan, AdvFor Respondent: Shri D. Hema Bhupal, JCIT

Section 271(1)(c)

…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 "ी एस. आर. रघुनाथा, लेखा सद" के सम" BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI S.R.RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.748/Chny/2024 िनधा"रण वष"/Assessment Year: 2002-03 v. Shri A.PL.Nagappa Chettiar, The ACIT, Plot No.353, Anna Nagar, Circle-3, Madurai-625 020. Trichy. [PAN: ACTPN 4894 Q] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant by : Shri T. Vasudevan, Adv. ""यथ" क" ओर से /Respondent by : Shri D. Hema Bhupal, JCIT : सुनवाईक"…

Shri Raghav Reddy, Chennai vs. ITO, Non Corporate Ward-2(3), Chennai

In the result, appeals filed by the assessee are allowed

ITA 959/CHNY/2023[2008-09]Status: DisposedITAT Chennai05 Jul 2024AY 2008-09

Bench: Shri Aby T. Varkey & Shri S.R.Raghunathaआयकर अपील सं./Ita Nos.957 To 959/Chny/2023 िनधा"रण वष"/Assessment Years: 2006-07 To 2008-09 Shri Raghav Reddy, The Income Tax Officer, Om Shakthy Tower-2, Non-Corporate Ward-2(3), No.Ts 64, Chennai. Sidco Industrial Estate, Chennai-600 032. [Pan: Aafpr 6559 N] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri T. Ramesh, AdvocateFor Respondent: Shri R.Vikneswaran, JCIT

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

…of the Karnataka High Court in the case of CIT Vs. Manjunatha Cotton and Ginning Factory [reported in (2013) 359 ITR 565], which was followed in the decision of the Karnataka High Court in the case of CIT, Bangalore Vs. SSA Emerald Meadows [reported in (2016) 73 Taxmann.com 241] and in the decision of this Court, to which, one of us (TSSJ) was a party, in the case of CIT Vs. Original Kerala Jewellers [TCA.No.717 of 2018 dated 18.12.2018]. 15. Thus, by applying the law laid down in the above decisions, we can safely hold that such notices are bad in law. Consequently, the penalty proceedings initiated are to be h…