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

Ajit Singh vs. ITO Ward-1, Gurgoan

In the result, appeal of the assessee is partly allowed as

ITA 112/DEL/2024[2011-12]Status: DisposedITAT Delhi27 May 2024AY 2011-12

Bench: Shri Challa Nagendra Prasadआ.अ.सं/.I.T.A No.112/Del/2024 िनधा"रणवष"/Assessment Year: 2011-12 बनाम Ajit Singh Ito, H-35, First Floor, Jangpura Extn., Vs. Ward-1, 5Th Floor, Hsiidc Bldg., New Delhi. Pan No.Ahkpss666H Udhyog Vihar, Phase-5, Near Shankar Chowk, Gurgaon, Haryana. अपीलाथ" Appellant ""यथ"/Respondent

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

…I.T.A.No.112/Del/2024 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “SMC” NEW DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER आ.अ.सं/.I.T.A No.112/Del/2024 िनधा"रणवष"/Assessment Year: 2011-12 बनाम Ajit Singh ITO, H-35, First Floor, Jangpura Extn., Vs. Ward-1, 5th Floor, HSIIDC Bldg., New Delhi. PAN No.AHKPSS666H Udhyog Vihar, Phase-5, Near Shankar Chowk, Gurgaon, Haryana. अपीलाथ" Appellant ""यथ"/Respondent Shri Rajiv Saxena, Adv., िनधा"रतीक"ओरसे /Assessee by Ms. Sumangla Saxena, Adv. & Sh. Shyam Sundar, Adv. Shri Om Parkash, Sr. DR राज"वक"ओरसे /Revenue by सुनवाईक"तारीख/ Date of hearing: 14.03.2024…

Umanath Finvest Pvt. Ltd., Delhi vs. ITO, Ward-27(1), New Delhi

In the result, the appeal of the assessee is allowed

ITA 2988/DEL/2019[2006-07]Status: DisposedITAT Delhi03 May 2024AY 2006-07

Bench: Sh. Kul Bharatdr. B. R. R. Kumar

For Appellant: NoneFor Respondent: Sh. Vivek K. Upadhyay, Sr. DR
Section 271Section 271(1)(c)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’, NEW DELHI Before Sh. Kul Bharat, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 2988/Del/2019 : Asstt. Year : 2006-07 Umanath Finvest Pvt. Ltd., Vs. Income Tax Officer, 3005, Sant Nagar, Rani Bagh, Opp. Ward-27(1), M2K, Pitampura, Delhi-110034 New Delhi (APPELLANT) (RESPONDENT) PAN No. AAACU2725P Assessee by : None Revenue by : Sh. Vivek K. Upadhyay, Sr. DR Date of Hearing: 11.03.2024 Date of Pronouncement: 03.05.2024 ORDER Per Dr. B. R. R. Kumar, Accountant Member: The present appeal has been filed by the assessee against the order of ld. CIT(…

Anil Kumar Lakhina, New Delhi vs. ACIT, Circle-30(1), New Delhi

In the result, appeal of the assessee is allowed

ITA 5405/DEL/2018[2014-15]Status: DisposedITAT Delhi09 Apr 2024AY 2014-15

Bench: Shri Challa Nagendra Prasad & Shri M Balaganeshआ.अ.सं/.I.T.A No.5405/Del/2018 िनधा"रणवष"/Assessment Year:2014-15 बनाम Anil Kumar Lakhina Acit 203, Nehru Place, New Delhi. Vs. Circle 30(1), Pan No.Aazpl4961G Room No.1302, 13Th Floor, Civic Centre, New Delhi. अपीलाथ" Appellant ""यथ"/Respondent

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

…ITA No.5405/Del/2018 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A” NEW DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER AND SHRI M BALAGANESH, ACCOUNTANT MEMBER आ.अ.सं/.I.T.A No.5405/Del/2018 िनधा"रणवष"/Assessment Year:2014-15 बनाम Anil Kumar Lakhina ACIT 203, Nehru Place, New Delhi. Vs. Circle 30(1), PAN No.AAZPL4961G Room No.1302, 13th Floor, Civic Centre, New Delhi. अपीलाथ" Appellant ""यथ"/Respondent Assessee by Shri Vineet Garg, Adv. Revenue by Shri Kanv Bali, Sr. DR सुनवाईक"तारीख/ Date of hearing: 11.01.2024 09.04.2024 उ"ोषणाक"तारीख/Pronouncement on आदेश /O R D E R PER C.N. PRASAD, J.M. Th…

The Pr. Commissioner of Income Tax -Central -1 vs. Unitech Reality Pvt. Ltd

ITA/170/2024HC Delhi05 Apr 2024

Bench: The Ld. C1T(A) At First Opportunity & He Ought To Have Followed The Binding Precedent Of Hon'Ble Supreme Court In Cit Vs. Ssa'S Emerald Meadows, (Supra) Where The Hon'Ble Apex Court Looked Into The Facts Before Them That Tribunal Relying On The Decision Of The Division Bench Of The Hon‟Ble Karnataka High Court In The Case This Is A Digitally Signed Order. The Authenticity Of The Order Can Be Re-Verified From Delhi High Court Order Portal By Scanning The Qr Code Shown Above. The Order Is Downloaded From The Dhc Server On 15/04/2024 At 11:54:38

Section 27Section 271Section 271(1)Section 271(1)(c)Section 274

…$~4 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 170/2024 & CM APPL 14766/2024 THE PR. COMMISSIONER OF INCOME TAX -CENTRAL - 1 ..... Appellant Through: Mr. Ruchir Bhatia, Sr. SC alongwith Ms. Deeksha Gupta, Advocate Versus UNITECH REALITY PVT. LTD. ..... Respondent Through: Mr. Sachit Jolly, Ms. Soumya Singh, Ms. Disha Jham, Mr. Devansh Jain, Mr. Aditya Rathore and Mr. Abhyudaya Shankar Bajpai, Advocates CORAM: HON'BLE MR. JUSTICE YASHWANT VARMA HON'BL…

Jaina Marketing & Associates, Delhi vs. DCIT, Central Circle-18, Delhi

Accordingly, Appeals filed by the assessee are allowed

ITA 226/DEL/2023[2019-20]Status: DisposedITAT Delhi20 Mar 2024AY 2019-20

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

Section 132Section 153ASection 270ASection 270A(9)Section 270A(9)(a)Section 271(1)(c)Section 271ASection 274

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’: NEW DELHI BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER ITA No.224, 225 & 226/DEL/2023, A.Y. 2017-18, 2018-19 & 2019-20 Jaina Marketing & DCIT, Associates,D-170, Central Circle-18, Okhla industrial Area, Vs. Delhi Phase-1, Tehkhand, South East Delhi, Delhi-110020 PAN No. AADFJ4417D (Appellant) (Respondent) Appellant by Shri Gautam jain, Adv. & Shri lalit mohan, CA & Shri parth Singhal, Adv. Respondent by Mr. Waseem Arshad, CIT(DR) Date of Hearing 28/02/2024 Date of Pronouncement 20/03/2024 ORDER PER YOG…

Jaina Marketing & Associates, Delhi vs. DCIT, Central Circle-18, Delhi

Accordingly, Appeals filed by the assessee are allowed

ITA 225/DEL/2023[2018-19]Status: DisposedITAT Delhi20 Mar 2024AY 2018-19

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

Section 132Section 153ASection 270ASection 270A(9)Section 270A(9)(a)Section 271(1)(c)Section 271ASection 274

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’: NEW DELHI BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER ITA No.224, 225 & 226/DEL/2023, A.Y. 2017-18, 2018-19 & 2019-20 Jaina Marketing & DCIT, Associates,D-170, Central Circle-18, Okhla industrial Area, Vs. Delhi Phase-1, Tehkhand, South East Delhi, Delhi-110020 PAN No. AADFJ4417D (Appellant) (Respondent) Appellant by Shri Gautam jain, Adv. & Shri lalit mohan, CA & Shri parth Singhal, Adv. Respondent by Mr. Waseem Arshad, CIT(DR) Date of Hearing 28/02/2024 Date of Pronouncement 20/03/2024 ORDER PER YOG…

Jaina Marketing & Associates, Delhi vs. DCIT, Central Circle-18, Delhi

Accordingly, Appeals filed by the assessee are allowed

ITA 224/DEL/2023[2017-18]Status: DisposedITAT Delhi20 Mar 2024AY 2017-18

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

Section 132Section 153ASection 270ASection 270A(9)Section 270A(9)(a)Section 271(1)(c)Section 271ASection 274

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’: NEW DELHI BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER ITA No.224, 225 & 226/DEL/2023, A.Y. 2017-18, 2018-19 & 2019-20 Jaina Marketing & DCIT, Associates,D-170, Central Circle-18, Okhla industrial Area, Vs. Delhi Phase-1, Tehkhand, South East Delhi, Delhi-110020 PAN No. AADFJ4417D (Appellant) (Respondent) Appellant by Shri Gautam jain, Adv. & Shri lalit mohan, CA & Shri parth Singhal, Adv. Respondent by Mr. Waseem Arshad, CIT(DR) Date of Hearing 28/02/2024 Date of Pronouncement 20/03/2024 ORDER PER YOG…

Neeta Breja, New Delhi vs. ITO Ward-30(5), New Delhi

In the result, appeal of the assessee is partly allowed as

ITA 3269/DEL/2023[2010-11]Status: DisposedITAT Delhi14 Mar 2024AY 2010-11

Bench: Shri Challa Nagendra Prasadआ.अ.सं/.I.T.A No.3269/Del/2023 िनधा"रणवष"/Assessment Year: 2011-12

Section 271Section 271(1)(c)

…I.T.A.No.3269/Del/2023 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “SMC” NEW DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER आ.अ.सं/.I.T.A No.3269/Del/2023 िनधा"रणवष"/Assessment Year: 2011-12 बनाम Neeta Breja, ITO, C/o M/s Raj Kumar & Associates, Vs. Ward-30(5), L-7A (LGF), South Extension Part-II, New Delhi. New Delhi. PAN No. AHMPB3154D अपीलाथ" Appellant ""यथ"/Respondent Shri Raj Kumar, CA िनधा"रतीक"ओरसे /Assessee by Shri Anuj Garg, Sr. DR राज"वक"ओरसे /Revenue by सुनवाईक"तारीख/ Date of hearing: 28.12.2023 14.03.2024 उ"ोषणाक"तारीख/Pronouncement on आदेश /O R D E R This appeal is filed by the as…

M/S. Korada Furniture Company Pvt Ltd., Hubli vs. Deputy Commissioner of Income-Tax, Circle-1(1) &Tps, Hubli

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

ITA 47/BANG/2024[2014-15]Status: DisposedITAT Bangalore11 Mar 2024AY 2014-15

Bench: Shri George George K, Vice- & Shri Laxmi Prasad Sahu

For Appellant: Sri.Siddesh Nagaraj Gaddi, CAFor Respondent: Sri.Sandeep Kumar H.S., Addl.CIT-DR
Section 143(2)Section 143(3)Section 250Section 271Section 271(1)(c)Section 274Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES “A”, BANGALORE Before Shri George George K, Vice-President & Shri Laxmi Prasad Sahu, Accountant Member ITA No.47/Bang/2024 : Asst.Year 2014-2015 M/s.Korada Furniture Company The Deputy Commissioner of Private Limited, Income-tax, Circle 1(1) & TPS v. Kotagondahunushi Kundgol Cross Hubli. Off. P.B. Road, Hubli – 582 024 Karnataka. PAN : AADCK0835H. (Appellant) (Respondent) Appellant by : Sri.Siddesh Nagaraj Gaddi, CA Respondent by : Sri.Sandeep Kumar H.S., Addl.CIT-DR Date of Pronouncement : 11.03.2024 Date of Hearing : 11.03.2024 O R D E R Per George George…

M/S Enria Enterprises Pvt. Ltd, Chennai vs. DCIT. Central Circle - 3(4), Chennai

In the result, appeal filed by the assessee in ITA

ITA 1167/CHNY/2023[2018-19]Status: DisposedITAT Chennai06 Mar 2024AY 2018-19

Bench: Shri Manjunatha. G & Shri Manomohan Das

For Appellant: Shri D. Anand, AdvFor Respondent: Shri R. Clement Ramesh –
Section 2Section 270Section 270ASection 270A(9)

…आयकर अपीलीय अिधकरण, ’सी’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI "ी मंजूनाथा. जी, लेखा सद" एवं "ी मनोमोहनदास, "ाियक सद" के सम" BEFORE SHRI MANJUNATHA. G, ACCOUNTANT MEMBER AND SHRI MANOMOHAN DAS,JUDICIAL MEMBER आयकर अपील सं./ITA Nos.1166 & 1167/Chny/2023 िनधा"रण वष"/Assessment Years: 2017-18 & 2018-19 M/s.Enrica Enterprises Pvt. Ltd., The Dy. Commissioner of – v. No.85, Matruvazhi Salai, Income Tax, (Bypass Road), Poonamallee, Central Circle-3(4), Chennai-600 056. Chennai. [PAN: AAACE 9199 F] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant by : Shri D. Anand,…

M/S Enrice Enterprises Pvt. Ltd, Chennai vs. DCIT, Central Circle-3(4), Chennai

In the result, appeal filed by the assessee in ITA

ITA 1166/CHNY/2023[2017-18]Status: DisposedITAT Chennai06 Mar 2024AY 2017-18

Bench: Shri Manjunatha. G & Shri Manomohan Das

For Appellant: Shri D. Anand, AdvFor Respondent: Shri R. Clement Ramesh –
Section 2Section 270Section 270ASection 270A(9)

…आयकर अपीलीय अिधकरण, ’सी’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI "ी मंजूनाथा. जी, लेखा सद" एवं "ी मनोमोहनदास, "ाियक सद" के सम" BEFORE SHRI MANJUNATHA. G, ACCOUNTANT MEMBER AND SHRI MANOMOHAN DAS,JUDICIAL MEMBER आयकर अपील सं./ITA Nos.1166 & 1167/Chny/2023 िनधा"रण वष"/Assessment Years: 2017-18 & 2018-19 M/s.Enrica Enterprises Pvt. Ltd., The Dy. Commissioner of – v. No.85, Matruvazhi Salai, Income Tax, (Bypass Road), Poonamallee, Central Circle-3(4), Chennai-600 056. Chennai. [PAN: AAACE 9199 F] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant by : Shri D. Anand,…

M/S.Enrica Enterprises Pvt Ltd, Chennai vs. DCIT, Central Circle-3(4), Chennai

In the result, appeal filed by the assessee in ITA

ITA 1165/CHNY/2023[2016-17]Status: DisposedITAT Chennai06 Mar 2024AY 2016-17

Bench: Shri Manjunatha. G & Shri Manomohan Das

Section 271Section 271(1)(C)Section 271ASection 274

…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 has subsequently been 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 Hon’ble Court on 05/08/2016 which is reported at 73 Taxmann.com 248. This decision of Hon’ble Karnataka High Court rendered in Manjunatha Cotton & Ginning Factory has subsequently been followed extensivel…

M/S Enrica Enterprises Pvt Ltd, Chennai vs. DCIT, Central Circle-3(4), Chennai

In the result, appeal filed by the assessee in ITA

ITA 1164/CHNY/2023[2015-16]Status: DisposedITAT Chennai06 Mar 2024AY 2015-16

Bench: Shri Manjunatha. G & Shri Manomohan Das

Section 271Section 271(1)(C)Section 271ASection 274

…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 has subsequently been 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 Hon’ble Court on 05/08/2016 which is reported at 73 Taxmann.com 248. This decision of Hon’ble Karnataka High Court rendered in Manjunatha Cotton & Ginning Factory has subsequently been followed extensivel…

Paras Equipments & Engineering Pvt. Ltd., New Delhi vs. DCIT, New Delhi

In the result, the appeal of the assessee is allowed

ITA 1774/DEL/2017[2012-13]Status: DisposedITAT Delhi28 Feb 2024AY 2012-13

Bench: Sh. Kul Bharatdr. B. R. R. Kumar

For Appellant: NoneFor Respondent: Ms. Deepti Chandola, Sr. DR
Section 27(1)(c)Section 271Section 271(1)(c)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’, NEW DELHI Before Sh. Kul Bharat, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 1774/Del/2017 : Asstt. Year: 2012-13 Paras Equipments & Engineering Vs DCIT, Pvt. Ltd., 908, Ansal Bhawan, K.G. Circle-19(2), Marg, New Delhi-110001 New Delhi (APPELLANT) (RESPONDENT) PAN No. AAACP0301L Assessee by : None Revenue by : Ms. Deepti Chandola, Sr. DR Date of Hearing: 26.02.2024 Date of Pronouncement: 28.02.2024 ORDER Per Dr. B. R. R. Kumar, Accountant Member: This appeal has been filed by the assessee against the order of ld. CIT(A)-36, New Delhi dated…

Pr. Commissioner of Income Tax vs. M/S Hari Narain Parwal

ITA/90/2020HC Rajasthan21 Feb 2024

Bench: AVNEESH JHINGAN,SHUBHA MEHTA

Distt Cooperative Bank Ltd, Meerut vs. ACIT Circe, Bijnor

In the result, appeal of the assessee is allowed

ITA 2516/DEL/2023[2015-16]Status: DisposedITAT Delhi31 Jan 2024AY 2015-16

Bench: Shri Challa Nagendra Prasadआ.अ.सं/.I.T.A Nos.2515 & 2516/Del/2023 िनधा"रणवष"/Assessment Years:2011-12 & 2015-16 बनाम Distt. Cooperative Bank Ltd., Acit C/O Kashyap & Co., 114, Citi Centre, Vs. Circle, B.B. Road, Meerut, Uttar Pradesh. Wahid Nagar, Station Road, Najibabad, Bijnor, Uttar Pradesh. Pan No.Aabfd2205R अपीलाथ" Appellant ""यथ"/Respondent

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

…I.T.A.Nos.2515 & 2516/Del/2023 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “SMC” NEW DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER आ.अ.सं/.I.T.A Nos.2515 & 2516/Del/2023 िनधा"रणवष"/Assessment Years:2011-12 & 2015-16 बनाम Distt. Cooperative Bank Ltd., ACIT C/o Kashyap & Co., 114, Citi Centre, Vs. Circle, B.B. Road, Meerut, Uttar Pradesh. Wahid Nagar, Station Road, Najibabad, Bijnor, Uttar Pradesh. PAN No.AABFD2205R अपीलाथ" Appellant ""यथ"/Respondent Assessee by Shri P.S. Kashyap, CA Revenue by Ms. Amanpreet Kaur Walia, Sr. DR सुनवाईक"तारीख/ Date of hearing: 07.11.2023 31.01.2024 उ"ोषणाक"तारीख/P…

Distt Cooperative Bank Ltd, Meerut vs. ACIT Circle, Bijnor

In the result, appeal of the assessee is allowed

ITA 2515/DEL/2023[2011-12]Status: DisposedITAT Delhi31 Jan 2024AY 2011-12

Bench: Shri Challa Nagendra Prasadआ.अ.सं/.I.T.A Nos.2515 & 2516/Del/2023 िनधा"रणवष"/Assessment Years:2011-12 & 2015-16 बनाम Distt. Cooperative Bank Ltd., Acit C/O Kashyap & Co., 114, Citi Centre, Vs. Circle, B.B. Road, Meerut, Uttar Pradesh. Wahid Nagar, Station Road, Najibabad, Bijnor, Uttar Pradesh. Pan No.Aabfd2205R अपीलाथ" Appellant ""यथ"/Respondent

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

…I.T.A.Nos.2515 & 2516/Del/2023 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “SMC” NEW DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER आ.अ.सं/.I.T.A Nos.2515 & 2516/Del/2023 िनधा"रणवष"/Assessment Years:2011-12 & 2015-16 बनाम Distt. Cooperative Bank Ltd., ACIT C/o Kashyap & Co., 114, Citi Centre, Vs. Circle, B.B. Road, Meerut, Uttar Pradesh. Wahid Nagar, Station Road, Najibabad, Bijnor, Uttar Pradesh. PAN No.AABFD2205R अपीलाथ" Appellant ""यथ"/Respondent Assessee by Shri P.S. Kashyap, CA Revenue by Ms. Amanpreet Kaur Walia, Sr. DR सुनवाईक"तारीख/ Date of hearing: 07.11.2023 31.01.2024 उ"ोषणाक"तारीख/P…

Himanshu Chimanlal Engineer, Mumbai vs. Assistant Commissioner of Income Tax, 19 (2), Mumbai

In the result, the appeals of the assessee are allowed

ITA 3209/MUM/2023[2007-08]Status: DisposedITAT Mumbai30 Jan 2024AY 2007-08

Bench: Shri Aby T. Varkey, Jm & Shri S Rifaur Rahman, Am आयकर अपील सं/ I.T.A. No.3209/Mum/2023 (निर्धारण वर्ा / Assessment Years: 2007-08) & आयकर अपील सं/ I.T.A. No.3208/Mum/2023 (निर्धारण वर्ा / Assessment Years: 2009-10) Himanshu Chimanlal बिधम/ Assistant Commissioner Engineer Income Tax, 19 (2) Vs. 33 – Chamunda Niwas, B- Piramal Chambers, Wing, 3Rd Floor, Tagore Parel, Mumbai-400012. Road, Santa Cruz (West), Mumbai-400054. स्थधयी लेखध सं./जीआइआर सं./Pan/Gir No. : Aaape0548H (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) Assessee By: Shri Anant N Pai Revenue By: Shri. P D Chougle (Sr. Ar) सुनवाई की तारीख / Date Of Hearing: 16/01/2024 घोषणा की तारीख /Date Of Pronouncement: 30/01/2024 आदेश / O R D E R Per Aby T. Varkey, Jm: These Are Appeals Preferred By The Assessee Against The Order Of The Ld. Commissioner Of Income Tax (Appeals)-34, Mumbai/National Faceless Appeal Center, Delhi (Nfac) [Hereinafter Referred As “Ld. Cit(A)”] Dated 14.07.2023 For The Assessment Year (Ay) 2007-08 & Ay 2009-10. 2. Both Sides Agree That These Appeals Are Penalty Appeals; & Facts As Well As The Penalty Levied Are Similar/Identical In Both Appeals. Therefore, Appeal For The Ay 2007-08 Is Taken As The Lead Case & The Result Of Which Will Be Followed Mutatis Mutandis For The Appeal For Ay 2009-10. A.Y. 2007-08, 2009-10 Himanshu Chimanlal Engineer, Mumbai 3. Coming To Appeal For Ay 2007-08, The Ld. Ar Of The Assessee Shri Anant N Pai Pointed Out That The Ao Had Levied An Amount Of Rs.5,00,000/- U/S 271(1)(C) Of The Income Tax Act, 1961 (Hereinafter “The Act”) By Penalty Order Dated 31.03.2014 For Ay. 2007-08 (And Rs. 10,00,000/- For Ay 2009-10). Further According To Him, The Ld. Cit(A) Has Confirmed The Impugned Penalty Levied By The Ao. Before Us The Assessee Has Raised An Addition Ground Of Appeal Wherein Assessee Has Raised The Legal Issue Which Is Reproduced As Under:-

For Appellant: Shri Anant N PaiFor Respondent: Shri. P D Chougle (Sr. AR)
Section 271(1)(c)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI BEFORE SHRI ABY T. VARKEY, JM AND SHRI S RIFAUR RAHMAN, AM आयकर अपील सं/ I.T.A. No.3209/Mum/2023 (निर्धारण वर्ा / Assessment Years: 2007-08) & आयकर अपील सं/ I.T.A. No.3208/Mum/2023 (निर्धारण वर्ा / Assessment Years: 2009-10) Himanshu Chimanlal बिधम/ Assistant Commissioner Engineer Income Tax, 19 (2) Vs. 33 – Chamunda Niwas, B- Piramal Chambers, Wing, 3rd Floor, Tagore Parel, Mumbai-400012. Road, Santa Cruz (West), Mumbai-400054. स्थधयी लेखध सं./जीआइआर सं./PAN/GIR No. : AAAPE0548H (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) Assessee by: Shri Anant N P…

Himanshu Chimanlal Engineer, Mumbai vs. Assistant Commissioner of Income Tax 19 (2) Mumbai, Mumbai

In the result, the appeals of the assessee are allowed

ITA 3208/MUM/2023[2009-10]Status: DisposedITAT Mumbai30 Jan 2024AY 2009-10

Bench: Shri Aby T. Varkey, Jm & Shri S Rifaur Rahman, Am आयकर अपील सं/ I.T.A. No.3209/Mum/2023 (निर्धारण वर्ा / Assessment Years: 2007-08) & आयकर अपील सं/ I.T.A. No.3208/Mum/2023 (निर्धारण वर्ा / Assessment Years: 2009-10) Himanshu Chimanlal बिधम/ Assistant Commissioner Engineer Income Tax, 19 (2) Vs. 33 – Chamunda Niwas, B- Piramal Chambers, Wing, 3Rd Floor, Tagore Parel, Mumbai-400012. Road, Santa Cruz (West), Mumbai-400054. स्थधयी लेखध सं./जीआइआर सं./Pan/Gir No. : Aaape0548H (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) Assessee By: Shri Anant N Pai Revenue By: Shri. P D Chougle (Sr. Ar) सुनवाई की तारीख / Date Of Hearing: 16/01/2024 घोषणा की तारीख /Date Of Pronouncement: 30/01/2024 आदेश / O R D E R Per Aby T. Varkey, Jm: These Are Appeals Preferred By The Assessee Against The Order Of The Ld. Commissioner Of Income Tax (Appeals)-34, Mumbai/National Faceless Appeal Center, Delhi (Nfac) [Hereinafter Referred As “Ld. Cit(A)”] Dated 14.07.2023 For The Assessment Year (Ay) 2007-08 & Ay 2009-10. 2. Both Sides Agree That These Appeals Are Penalty Appeals; & Facts As Well As The Penalty Levied Are Similar/Identical In Both Appeals. Therefore, Appeal For The Ay 2007-08 Is Taken As The Lead Case & The Result Of Which Will Be Followed Mutatis Mutandis For The Appeal For Ay 2009-10. A.Y. 2007-08, 2009-10 Himanshu Chimanlal Engineer, Mumbai 3. Coming To Appeal For Ay 2007-08, The Ld. Ar Of The Assessee Shri Anant N Pai Pointed Out That The Ao Had Levied An Amount Of Rs.5,00,000/- U/S 271(1)(C) Of The Income Tax Act, 1961 (Hereinafter “The Act”) By Penalty Order Dated 31.03.2014 For Ay. 2007-08 (And Rs. 10,00,000/- For Ay 2009-10). Further According To Him, The Ld. Cit(A) Has Confirmed The Impugned Penalty Levied By The Ao. Before Us The Assessee Has Raised An Addition Ground Of Appeal Wherein Assessee Has Raised The Legal Issue Which Is Reproduced As Under:-

For Appellant: Shri Anant N PaiFor Respondent: Shri. P D Chougle (Sr. AR)
Section 271(1)(c)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI BEFORE SHRI ABY T. VARKEY, JM AND SHRI S RIFAUR RAHMAN, AM आयकर अपील सं/ I.T.A. No.3209/Mum/2023 (निर्धारण वर्ा / Assessment Years: 2007-08) & आयकर अपील सं/ I.T.A. No.3208/Mum/2023 (निर्धारण वर्ा / Assessment Years: 2009-10) Himanshu Chimanlal बिधम/ Assistant Commissioner Engineer Income Tax, 19 (2) Vs. 33 – Chamunda Niwas, B- Piramal Chambers, Wing, 3rd Floor, Tagore Parel, Mumbai-400012. Road, Santa Cruz (West), Mumbai-400054. स्थधयी लेखध सं./जीआइआर सं./PAN/GIR No. : AAAPE0548H (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) Assessee by: Shri Anant N P…

Jeevaa Spa and Salon Private Limited, Mumbai vs. National Faceless Assessment Centre, New Delhi

In the result, appeal filed by the Assessee stands allowed

ITA 2849/MUM/2023[2012-2013]Status: DisposedITAT Mumbai30 Jan 2024AY 2012-2013

Bench: Shri.Narender Kumar Choudhry () & Shri. Amarjit Singh()

Section 147Section 148Section 250Section 271(1)(c)Section 274Section 40

…1 ITA 2849/Mum/2023 Jeeva Spa and Salon Pvt Ltd IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “F”,MUMBAI BEFORE SHRI.NARENDER KUMAR CHOUDHRY (JUDICIAL MEMBER) AND SHRI. AMARJIT SINGH(ACCOUNTANT MEMBER) I.T.A. No.2849/Mum/2023 (Assessment year :2012-13) Jeeva Spa & Salon Pvt Ltd vs National Faceless Assessment A-76/754, MIG Colony, Bandra Centre, New Delhi (E), Mumbai-400 051 Room No.457, Aayakar Bhavan PAN : AACCJ5859R M.K. Road, Mumbai-400 020 APPELLANT RESPONDENT Present for the Assessee Shri.Abhishek Khandelwal, CA Present for the Department Ms. Usha Gaikwad, Sr.DR Date of hearing 13/12/2023 Date of p…