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 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

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

In the result, appeals filed by the assessee are allowed

ITA 958/CHNY/2023[2007-08]Status: DisposedITAT Chennai05 Jul 2024AY 2007-08

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…

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

In the result, appeals filed by the assessee are allowed

ITA 957/CHNY/2023[2006-07]Status: DisposedITAT Chennai05 Jul 2024AY 2006-07

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…

Gautam Kumar, New Delhi vs. ACIT, Central Circle- 12, New Delhi

In the result, the appeals of the assessee are allowed

ITA 3909/DEL/2018[2007-08]Status: DisposedITAT Delhi21 Jun 2024AY 2007-08

Bench: Dr. B. R. R. Kumar, Sh. Anubhav Sharma

For Appellant: Sh. Sumit Bhatnagar, CAFor Respondent: Ms. Parul Singh, Sr. DR
Section 142(1)Section 2Section 234ASection 271Section 271(1)Section 271(1)(b)Section 271(1)(c)Section 274Section 44A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’, NEW DELHI Before Dr. B. R. R. Kumar, Accountant Member, Sh. Anubhav Sharma, Judicial Member ITA No. 3908/Del/2018 : Asstt. Year: 2005-06 ITA No. 3909/Del/2018 : Asstt. Year: 2007-06 Gautam Kumar, Vs ACIT, Rajnish & Associates, CA, Central Circle-12, 92 & 87, Defence Colony Flyover New Delhi Market, New Delhi-110024 (APPELLANT) (RESPONDENT) PAN No. AIGPK0403M Assessee by : Sh. Sumit Bhatnagar, CA Revenue by : Ms. Parul Singh, Sr. DR Date of Hearing: 19.06.2024 Date of Pronouncement: 21.06.2024 ORDER Per Dr. B. R. R. Kumar, Accountant Member: The present appeals…

Gautam Kumar, New Delhi vs. ACIT, Central Circle- 12, New Delhi

In the result, the appeals of the assessee are allowed

ITA 3908/DEL/2018[2005-06]Status: DisposedITAT Delhi21 Jun 2024AY 2005-06

Bench: Dr. B. R. R. Kumar, Sh. Anubhav Sharma

For Appellant: Sh. Sumit Bhatnagar, CAFor Respondent: Ms. Parul Singh, Sr. DR
Section 142(1)Section 2Section 234ASection 271Section 271(1)Section 271(1)(b)Section 271(1)(c)Section 274Section 44A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’, NEW DELHI Before Dr. B. R. R. Kumar, Accountant Member, Sh. Anubhav Sharma, Judicial Member ITA No. 3908/Del/2018 : Asstt. Year: 2005-06 ITA No. 3909/Del/2018 : Asstt. Year: 2007-06 Gautam Kumar, Vs ACIT, Rajnish & Associates, CA, Central Circle-12, 92 & 87, Defence Colony Flyover New Delhi Market, New Delhi-110024 (APPELLANT) (RESPONDENT) PAN No. AIGPK0403M Assessee by : Sh. Sumit Bhatnagar, CA Revenue by : Ms. Parul Singh, Sr. DR Date of Hearing: 19.06.2024 Date of Pronouncement: 21.06.2024 ORDER Per Dr. B. R. R. Kumar, Accountant Member: The present appeals…

Chandraiah Balanna Kalal, Mumbai vs. DCIT 42(2)(1), Mumbai

ITA 1285/MUM/2024[2012-13]Status: DisposedITAT Mumbai18 Jun 2024AY 2012-13

Bench: Shri Anikesh Banerjee & Shri Gagan Goyal

For Appellant: Shri Sumit MantriFor Respondent: Shri H.M. Bhatt (SR. DR.)
Section 143(3)Section 250Section 271Section 271(1)(c)Section 274

…otice issued u/s 274/271(1)(c). The counsel laid down that in the absence of such specific notice, the notice would be invalid. As held in various judicial pronouncements including the decision of Hon’ble Karnataka High Court in CIT V/s SAS’s Emerald Meadows (73 Taxmann.com 241) against which Special Leave Petition (SLP) filed by the department stood dismissed by Hon’ble Supreme Court which is reported as 73 Taxmann.com 248. The notice u/s 274/271(1)(c) of the Act is not carrying the specific limb. Therefore, this is a case where both the parts of the offences i.e., concealment of income as well as furnishing of…

ITO-23(1)(1), Mumbai vs. Chetak Cooperative Housing Society Ltd, Mumbai

In the result, appeal of the assessee bearing ITA No

ITA 4098/MUM/2023[2006-07]Status: HeardITAT Mumbai18 Jun 2024AY 2006-07

Bench: Shri Anikesh Banerjee & Shri Gagan Goyal

For Appellant: Shri Anuj KisnadwalaFor Respondent: Shri H.M. Bhatt, (SR.DR)
Section 250Section 27Section 271Section 271(1)(c)Section 30Section 50

…otice issued u/s 274/271(1)(c). The counsel laid down that in the absence of such specific notice, the notice would be invalid. As held in various judicial pronouncements including the decision of Hon’ble Karnataka High Court in CIT V/s SAS’s Emerald Meadows (73 Taxmann.com 241) against which Special Leave Petition (SLP) filed by the department stood dismissed by Hon’ble Supreme Court which is reported as 73 Taxmann.com 248. The notice u/s 274/271(1)(c) of the Act is not carrying the specific limb. Therefore, this is a case where both the parts of the offences i.e., concealment of income as well as furnishing of…

Chetak Co-Operative Housing Society Ltd., Mumbai vs. ITO Ward-23(1)(3), Mumbai

In the result, appeal of the assessee bearing ITA No

ITA 3776/MUM/2023[2006-07]Status: DisposedITAT Mumbai18 Jun 2024AY 2006-07

Bench: Shri Anikesh Banerjee & Shri Gagan Goyal

For Appellant: Shri Anuj KisnadwalaFor Respondent: Shri H.M. Bhatt, (SR.DR)
Section 250Section 27Section 271Section 271(1)(c)Section 30Section 50

…otice issued u/s 274/271(1)(c). The counsel laid down that in the absence of such specific notice, the notice would be invalid. As held in various judicial pronouncements including the decision of Hon’ble Karnataka High Court in CIT V/s SAS’s Emerald Meadows (73 Taxmann.com 241) against which Special Leave Petition (SLP) filed by the department stood dismissed by Hon’ble Supreme Court which is reported as 73 Taxmann.com 248. The notice u/s 274/271(1)(c) of the Act is not carrying the specific limb. Therefore, this is a case where both the parts of the offences i.e., concealment of income as well as furnishing of…

Mr. Shivakumar Mahadevaiah, Mysore vs. Income-Tax Officer, Ward-2(3), Mysore

In the result, the appeal of the revenue is dismissed

ITA 518/BANG/2024[2014-15]Status: DisposedITAT Bangalore12 Jun 2024AY 2014-15

Bench: Shri Chandra Poojari (Accountant Member), Shri Keshav Dubey (Judicial Member)

For Appellant: Shri Sukesh Patil, CAFor Respondent: Shri V. Parithivel, JCIT
Section 143(3)Section 250Section 271Section 271(1)(c)Section 274Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL BENGALURU “C” BENCH, BENGALURU Before Shri Chandra Poojari, Accountant Member and Shri Keshav Dubey, Judicial Member Mr. Shivakumar Mahadevaiah The Income Tax Officer-2(3) B-9, 9th Main Lalith Mahal Nagar Room No. 14, 1st Floor Mysore 570028 vs. Aayakar Bhavan PAN – ACZPM8866F 26/12, Residency Road Mysore 570010 (Appellant) (Respondent) Assessee by: Shri Sukesh Patil, CA Revenue by: Shri V. Parithivel, JCIT Date of hearing: 07.05.2024 Date of pronouncement: 12.06.2024 O R D E R Per: Keshav Dubey, J.M. This appeal at the instance of the assessee is directed against the order…

Inimitable Capital Finance Private Limited, Mumbai vs. DCIT-7(1)(2), Mumbai

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

ITA 1047/MUM/2024[2014-15]Status: DisposedITAT Mumbai12 Jun 2024AY 2014-15

Bench: Shri Anikesh Banerjee & Shri Gagan Goyal

For Appellant: Shri Ganesh RajagopalanFor Respondent: Shri H.M. Bhatt, (SR.DR)
Section 143(3)Section 14ASection 250Section 271Section 271(1)Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “C”, MUMBAI BEFORE SHRI ANIKESH BANERJEE, JUDICIAL MEMBER AND SHRI GAGAN GOYAL, ACCOUNTANT MEMBER ITA 1047/Mum/2024 (Assessment year : 2014-15) Inimitable Capital Finance vs Dy.Commissioner of Income-tax Private Limited, 7(1)(2), Mumbai 2nd Office No.7, Floor, Room No.506, Aayakar Bhavan, Readymoney Terrace, 167,Dr Maharishi Karve Road, Mumbiai- A.B. Road, Worli, Mumbai-400 400 020 018 PAN : AABCE9885H APPELLANT RESPONDENT Assessee by : Shri Ganesh Rajagopalan Respondent by : Shri H.M. Bhatt, (SR.DR) Date of hearing : 10/06/2024 Date of pronouncement : 12/ 06/…

DCIT, Circle- 1(3)(1), International Taxation, New Delhi vs. Genpact Services Llc, Delhi

In the result, the appeal of the Revenue is dismissed

ITA 899/DEL/2018[2010-11]Status: HeardITAT Delhi06 Jun 2024AY 2010-11

Bench: Dr. B. R. R. Kumar, Sh. Sudhir Kumar

For Appellant: Sh. Tarandeep Singh, AdvFor Respondent: Ms. Banita Devi Naorem, CIT-DR
Section 271Section 271(1)(c)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D’, NEW DELHI Before Dr. B. R. R. Kumar, Accountant Member, Sh. Sudhir Kumar, Judicial Member ITA No. 899/Del/2018 : Asstt. Year: 2010-11 DCIT, Vs Genpact Services LLC, Circle-1(3)(1), DMRC, IT Park, Metro Station, International Taxation, New Delhi GT Road, New Delhi-110053 (APPELLANT) (RESPONDENT) PAN No. AACCG3353P Assessee by : Sh. Tarandeep Singh, Adv. Revenue by : Ms. Banita Devi Naorem, CIT-DR Date of Hearing: 05.06.2024 Date of Pronouncement: 06.06.2024 ORDER Per Dr. B. R. R. Kumar, Accountant Member: The present appeal has been filed by the Revenue agains…

Pradeep Dayanand Kothari, Chennai vs. DCIT, Corporate Circle 4(2), Chennai

In the result, appeals filed by the assessee are allowed for statistical purposes

ITA 27/CHNY/2024[2007-08]Status: DisposedITAT Chennai05 Jun 2024AY 2007-08

Bench: Shri Aby T. Varkey & Shri S.R.Raghunathaआयकर अपील सं./Ita Nos.26 & 27/Chny/2024 िनधा"रण वष"/Assessment Years: 2006-07 & 2007-08 V. Shri Pradeep Dayanand Kothari, The Dy. Commissioner – Kothari Buildings, 4Th Floor, Of Income Tax, 114, Mahatma Gandhi Road, Corporate Circle-4(2), Chennai-600 034. Chennai.

For Appellant: Ms. N.V.Lakshmi, AdvocateFor Respondent: Shri P. Sajit Kumar, JCIT
Section 271Section 271(1)Section 271(1)(c)Section 274

…आयकर अपीलीय अिधकरण, ’सी’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ 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 Nos.26 & 27/Chny/2024 िनधा"रण वष"/Assessment Years: 2006-07 & 2007-08 v. Shri Pradeep Dayanand Kothari, The Dy. Commissioner – Kothari Buildings, 4th Floor, of Income Tax, 114, Mahatma Gandhi Road, Corporate Circle-4(2), Chennai-600 034. Chennai. [PAN: AEEPK 6866 L] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant by :…

Pradeep Dayanand Kothari, Chennai vs. DCIT, Tax Corporate Cricle 4(2), Chennai

In the result, appeals filed by the assessee are allowed for statistical purposes

ITA 26/CHNY/2024[2006-07]Status: DisposedITAT Chennai05 Jun 2024AY 2006-07

Bench: Shri Aby T. Varkey & Shri S.R.Raghunathaआयकर अपील सं./Ita Nos.26 & 27/Chny/2024 िनधा"रण वष"/Assessment Years: 2006-07 & 2007-08 V. Shri Pradeep Dayanand Kothari, The Dy. Commissioner – Kothari Buildings, 4Th Floor, Of Income Tax, 114, Mahatma Gandhi Road, Corporate Circle-4(2), Chennai-600 034. Chennai.

For Appellant: Ms. N.V.Lakshmi, AdvocateFor Respondent: Shri P. Sajit Kumar, JCIT
Section 271Section 271(1)Section 271(1)(c)Section 274

…आयकर अपीलीय अिधकरण, ’सी’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ 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 Nos.26 & 27/Chny/2024 िनधा"रण वष"/Assessment Years: 2006-07 & 2007-08 v. Shri Pradeep Dayanand Kothari, The Dy. Commissioner – Kothari Buildings, 4th Floor, of Income Tax, 114, Mahatma Gandhi Road, Corporate Circle-4(2), Chennai-600 034. Chennai. [PAN: AEEPK 6866 L] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant by :…

Rahil Maheshkumar Nizamuddin, Bangalore vs. ACIT, Intl Taxation Circle 1(2), Blr, Bangalore

ITA 379/BANG/2024[2014-15]Status: DisposedITAT Bangalore05 Jun 2024AY 2014-15

Bench: Shri Chandra Poojari & Shri Keshav Dubeyassessment Year: 2014-15

For Appellant: Sri V. Srinivasan &For Respondent: Sri Guru Kumar S., D.R
Section 143(3)Section 271(1)Section 271(1)(c)Section 274

…ITA No.379/Bang/2024 Rahil Maheshkumar Nizamuddin, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “A’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER Assessment Year: 2014-15 Rahil Maheshkumar Nizamuddin C/o Suresh Muthukrishnan Chartered Accountant 3DC-118, 3rd D Cross 2nd Main ACIT East of NGEF Layout International Taxation Vs. Kasturi Nagar Circle-1(2) Bangalore 560 043 Bangalore Karnataka PAN NO : AQSPN6701B APPELLANT RESPONDENT Appellant by : Sri V. Srinivasan & Sri Suresh Muthukrishnan, A.Rs Respondent by : Sri Guru Kumar S., D.R. Date of Hearin…

Assistant Commissioner of Income Tax, Non Corporate Circle-10, Chennai vs. Sj Suryah, Chennai

In the result, appeal filed by the assessee is allowed and appeal filed by the Revenue is dismissed

ITA 594/CHNY/2024[2002-03]Status: DisposedITAT Chennai29 May 2024AY 2002-03

Bench: Shri Aby T. Varkey & Shri S.R.Raghunathaआयकर अपील सं./Ita No.806/Chny/2023 िनधा"रण वष"/Assessment Year: 2002-03 V. Shri S.J.Suryah, The Asst. Commissioner- No.35-1D, Of Income Tax, 114, Neelakanta Mehta Street, Central Circle-2(4), T. Nagar, Chennai-600 017. Chennai. [Pan: Alyps 3012 R] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri B. Ramakrishnan, FCAFor Respondent: Shri P. Sajit Kumar, JCIT
Section 153ASection 271Section 271(1)(c)Section 274

…junatha 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 ITA No.594/Chny/2024 (AY 2002-03) SJ Suryah :: 17 :: 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 he…

Shri.S.J.Suryah, Chennai, Tamil Nadu vs. Assistant Commissioner of Income Tax, Central Circle 2(4), Chennai

In the result, appeal filed by the assessee is allowed and appeal filed by the Revenue is dismissed

ITA 806/CHNY/2023[2002-03]Status: DisposedITAT Chennai29 May 2024AY 2002-03

Bench: Shri Aby T. Varkey & Shri S.R.Raghunathaआयकर अपील सं./Ita No.806/Chny/2023 िनधा"रण वष"/Assessment Year: 2002-03 V. Shri S.J.Suryah, The Asst. Commissioner- No.35-1D, Of Income Tax, 114, Neelakanta Mehta Street, Central Circle-2(4), T. Nagar, Chennai-600 017. Chennai. [Pan: Alyps 3012 R] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri B. Ramakrishnan, FCAFor Respondent: Shri P. Sajit Kumar, JCIT
Section 153ASection 271Section 271(1)(c)Section 274

…junatha 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 ITA No.594/Chny/2024 (AY 2002-03) SJ Suryah :: 17 :: 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 he…

Amit Kapoor, Chennai vs. CIT, Exemptions, Chennai

ITA 1445/CHNY/2023[2017-18]Status: DisposedITAT Chennai29 May 2024AY 2017-18

Bench: Shri Aby T. Varkey & Shri S.R.Raghunathaआयकर अपील सं./Ita No.1415/Chny/2023 िनधा"रण वष"/Assessment Year: 2017-18 V. Shri Samiappagounder Dharmaraj, The Addl.Cit, 56/88, Rayapuram Extension, Range-1, 1St Street, Tirupur. Tirupur-641 601. [Pan: Adypd 3863 F] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri S. SridharFor Respondent: Shri D. Hema Bhupal, JCIT
Section 142(1)Section 144Section 270ASection 271D

…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.1415/Chny/2023 िनधा"रण वष"/Assessment Year: 2017-18 v. Shri Samiappagounder Dharmaraj, The Addl.CIT, 56/88, Rayapuram Extension, Range-1, 1st Street, Tirupur. Tirupur-641 601. [PAN: ADYPD 3863 F] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant by : Shri S. Sridhar, Advocate (Erode) ""यथ" क" ओर से /Respondent by : Shr…

Samiappagounder Dharmaraj, Tirupur vs. Addl. CIT, Range-1, Tirupur

ITA 1415/CHNY/2023[2017-18]Status: DisposedITAT Chennai29 May 2024AY 2017-18

Bench: Shri Aby T. Varkey & Shri S.R.Raghunathaआयकर अपील सं./Ita No.1415/Chny/2023 िनधा"रण वष"/Assessment Year: 2017-18 V. Shri Samiappagounder Dharmaraj, The Addl.Cit, 56/88, Rayapuram Extension, Range-1, 1St Street, Tirupur. Tirupur-641 601. [Pan: Adypd 3863 F] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri S. SridharFor Respondent: Shri D. Hema Bhupal, JCIT
Section 142(1)Section 144Section 270ASection 271D

…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.1415/Chny/2023 िनधा"रण वष"/Assessment Year: 2017-18 v. Shri Samiappagounder Dharmaraj, The Addl.CIT, 56/88, Rayapuram Extension, Range-1, 1st Street, Tirupur. Tirupur-641 601. [PAN: ADYPD 3863 F] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant by : Shri S. Sridhar, Advocate (Erode) ""यथ" क" ओर से /Respondent by : Shr…

Swaranjit Singh Putiani, Sunder Nagar Kalina Santacurz vs. ITO 22(3)(4), Mumbai

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

ITA 3838/MUM/2023[2011-12]Status: DisposedITAT Mumbai29 May 2024AY 2011-12

Bench: the CIT(A) with the grounds that there is no mens rea in concealed income. But Ld. CIT(A) upheld the penalty order and dismissed the grounds of the assessee. Being aggrieved, the assessee filed an appeal before us. We heard the rival submissions and considered the documents available in the record. The Ld.AR agitated the legal issue before the Bench related to defective notice issued under section 274 read with section 271(1)(c) of the Act. Copy of the notice is duly annexed herewith:- ITBA

For Appellant: Shri Vishesh Srivastav – AdvocateFor Respondent: Ms. Sujatha Iyangar SR.AR
Section 143(3)Section 147Section 250Section 271(1)(c)Section 274

…otice issued u/s 274/271(1)(c). The counsel laid down that in the absence of such specific notice, the notice would be invalid. As held in various judicial pronouncements including the decision of Hon’ble Karnataka High Court in CIT V/s SAS’s Emerald Meadows (73 Taxmann.com 241) against which Special Leave Petition (SLP) filed by the department stood dismissed by Hon’ble Supreme Court which is reported as 73 Taxmann.com 248. The notice u/s 274/271(1)(c) of the Act is not carrying the specific limb. Therefore, this is a case where both the parts of the offences i.e., concealment of income as well as furnishing of…

DCIT, Circle-3(2), New Delhi vs. Asian Consolidated Inds.Ltd), Rewari

Appeal is dismissed

ITA 3013/DEL/2018[1997-98]Status: DisposedITAT Delhi28 May 2024AY 1997-98

Bench: Shri Kul Bharat & Shri Brajesh Kumar Singhassessment Year: 1997-98

Section 143(3)Section 144Section 264Section 271(1)(c)Section 274Section 292

…1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A”: NEW DELHI BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER AND SHRI BRAJESH KUMAR SINGH, ACCOUNTANT MEMBER Assessment Year: 1997-98 DCIT, Circle-3(2), Vs Asian Consolidated Industries Ltd., 96th Mile Stone, Delhi Jaipur Highway, New Delhi. Village Bawal, Distt. Rewari, Haryana-201541 PAN- AAACA 5887 A APPELLANT RESPONDENT Assessee represented by Shri Ved Jain, Adv.; Ms. Supriya Mehta, CA; & Shri Amit Sharma, CA Department represented by Ms. Sunita Kumar, CIT(DR); & Shri Kanv Bali, Sr. DR Date of hearing 07.05.2024 Date of pronouncement 28.05.2024 O R D E R PER KUL…

DCIT, Circle-3(2), New Delhi vs. Asian Consolidated Inds.Ltd), Rewari

Appeal of the Revenue is dismissed

ITA 6219/DEL/2017[1998-99]Status: DisposedITAT Delhi28 May 2024AY 1998-99

Bench: Shri Kul Bharat & Shri Brajesh Kumar Singhassessment Year: 1998-99

Section 143(3)Section 145Section 264Section 271(1)Section 271(1)(c)Section 274Section 292B

…1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A”: NEW DELHI BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER AND SHRI BRAJESH KUMAR SINGH, ACCOUNTANT MEMBER Assessment Year: 1998-99 DCIT, Circle-3(2), Vs Asian Consolidated Industries Ltd., 96th Mile Stone, Delhi Jaipur Highway, New Delhi. Village Bawal, Distt. Rewari, Haryana-201541 PAN- AAACA 5887 A APPELLANT RESPONDENT Assessee represented by Shri Ved Jain, Adv.; Ms. Supriya Mehta, CA; & Shri Amit Sharma, CA Department represented by Ms. Sunita Kumar, CIT(DR); & Shri Kanv Bali, Sr. DR 07.05.2024 Date of hearing Date of pronouncement 28.05.2024 O R D E R PER…