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

Titan Laboratories Pvt Ltd, Ghatkopare (E) vs. ACIT-14(3)(1), Mumbai

In the result, appeal of the assessee is allowed

ITA 3268/MUM/2023[2010-11]Status: DisposedITAT Mumbai29 Jan 2024AY 2010-11

Bench: Shri Aby T. Varkey, Jm & Shri S Rifaur Rahman, Am आयकर अपील सं/ I.T.A. No. 3268/Mum/2023 (निर्धारण वर्ा / Assessment Year: 2010-11) M/S. Titan Laboratories Pvt. बिधम/ Acit, Circle-14(3)(1) Ltd. Aayakar Bhavan, M. K. Vs. A/01-Gf & A/101 Plot No. Road, Mumbai-400020. 120, Anand Bhavan Road, Spectrum Building, Rb Mehta Marg, Tilak Road, Ghatkopare (E), Mumbai- 400077. स्थधयी लेखध सं./जीआइआर सं./Pan/Gir No. : Aacct0509Q (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) Assessee By: Shri Ravindra Poojari Revenue By: Shri P. D. Chougule (Sr. Ar) सुनवाई की तारीख / Date Of Hearing: 23/01/2024 घोषणा की तारीख /Date Of Pronouncement: 29/01/2024 आदेश / O R D E R Per Aby T. Varkey, Jm: This Is An Appeal Preferred By The Assessee Against The Order Of The Ld. Commissioner Of Income Tax (Appeals), Delhi Dated 30.08.2023 For The Assessment Year 2010-11. 2. The Main Grievance Of The Assessee As Discernable From Perusal Of Grounds Of Appeal Is Against The Action Of The Ld. Cit(A) Confirming The Penalty Levied By The Ao U/S 271(1)(C) Of The Income Tax Act, 1961, Act (Hereinafter “The Act”) To The Tune Of Rs.14,88,214/-.

For Appellant: Shri Ravindra PoojariFor Respondent: Shri P. D. Chougule (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. 3268/Mum/2023 (निर्धारण वर्ा / Assessment Year: 2010-11) M/s. Titan Laboratories Pvt. बिधम/ ACIT, Circle-14(3)(1) Ltd. Aayakar Bhavan, M. K. Vs. A/01-GF & A/101 Plot No. Road, Mumbai-400020. 120, Anand Bhavan Road, Spectrum Building, RB Mehta Marg, Tilak Road, Ghatkopare (E), Mumbai- 400077. स्थधयी लेखध सं./जीआइआर सं./PAN/GIR No. : AACCT0509Q (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) Assessee by: Shri Ravindra Poojari Revenue by: Shri P. D. Chougule (Sr. AR) सुनवाई…

Shri Amit Ashok Khurana, Vadodara vs. The Dy.CIT, Central Circle-1, Vadodara

In the result, the appeal of the assessee is allowed

ITA 751/AHD/2023[2014-15]Status: DisposedITAT Ahmedabad05 Jan 2024AY 2014-15

Bench: Ms. Suchitra Kamble (Judicial Member)

For Appellant: Ms. Urvashi Sodhan , A.RFor Respondent: Ms. Saumya Pandey Jain, Sr. D.R

Section 139(1)Section 143(2)Section 143(3)Section 271(1)(c)

…THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “SMC” BENCH Before: Ms. Suchitra Kamble, Judicial Member Assessment Year 2014-15 Shri Amit Ashok The Dy. CIT, Khurana, 1, Vikram Central Circle-1 Society, Gotri Road, Vs Baroda, Vadodara (Respondent) PAN: ADDPK6791N (Appellant) Assessee by: Ms. Urvashi Sodhan , A.R. Revenue by: Ms. Saumya Pandey Jain, Sr. D.R. Date of hearing : 19-12-2023 Date of pronouncement : 05-01-2024 आदेश/ORDER This is an appeal filed against the order dated 14-09- 2023 passed by CIT(A)-12, Ahmedabad for assessment year 2014-15. 2. The grounds of appeal are as under:- “1. Ld. CIT (A)…

DCIT 3(1), Mumbai vs. Icici Bank Ltd, Mumbai

ITA 4305/MUM/2014[2003-04]Status: DisposedITAT Mumbai19 Dec 2023AY 2003-04

Bench: Shri Kuldip Singh & Shri Gagan Goyalassessment Year: 2003-04

For Appellant: Ms. Aarti Vissanji, A.RFor Respondent: Shri P.C. Chhotaray, Spl Counsel

Section 10Section 10(5)Section 143(3)Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “C”, MUMBAI BEFORE SHRI KULDIP SINGH, JUDICIAL MEMBER AND SHRI GAGAN GOYAL, ACCOUNTANT MEMBER Assessment Year: 2003-04 DCIT, Circle 3(1), M/s. ICICI Bank Ltd., Room No.607, ICICI Bank Towers, Vs. Aayakar Bhavan, Bandra Kurla Complex, Mumbai - 400020 Mumbai - 51 PAN: AAACI1195H (Appellant) (Respondent) Present for: Assessee by : Ms. Aarti Vissanji, A.R. Revenue by : Shri P.C. Chhotaray, Spl Counsel Date of Hearing : 09 . 11 . 2023 Date of Pronouncement : 19 . 12 . 2023 O R D E R Per : Kuldip Singh, Judicial Member: The appellant, DCIT, Circle 3(1), Mumbai (…

Priyamda Media & Infotainment Private Limited, New Delhi vs. DCIT Circle-20(1), New Delhi

In the result, the appeal of the assessee is allowed

ITA 1598/DEL/2020[2014-15]Status: DisposedITAT Delhi18 Dec 2023AY 2014-15

Bench: Sh. N. K. Billaiya & Sh. Kul Bharat

Section 133Section 133(6)Section 143Section 145Section 271Section 40aSection 41Section 41(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘F’, NEW DELHI BEFORE SH. N. K. BILLAIYA, ACCOUNTANT MEMBER AND SH. KUL BHARAT,JUDICIAL MEMBER ITA No.7489/Del/2017 & 1598/Del/2020 Assessment Year: 2014-15 & 2014-15 Priyamda Media & Vs. DCIT Infotainment Private Circle – 20 (1) Limited D-47, Gulmohar New Delhi Park, New Delhi-110049 PAN No.AAECP8504F (APPELLANT) (RESPONDENT) Appellant by Sh. Gautam Jain, Advocate Sh. Parth, Advocate Respondent by Sh. Vivek Vardhan, Sr. DR Date of hearing: 12/12/2023 Date of Pronouncement: 18/12/2023 ORDER PER N. K. BILLAIYA, AM: and 1589/Del/2020 are two separate appeals by…

Priyamda Media & Infotainment P.Ltd, New Delhi vs. DCIT, Circle-20(1), New Delhi

In the result, the appeal of the assessee is allowed

ITA 7489/DEL/2017[2014-15]Status: DisposedITAT Delhi18 Dec 2023AY 2014-15

Bench: Sh. N. K. Billaiya & Sh. Kul Bharat

Section 133Section 133(6)Section 143Section 145Section 271Section 40aSection 41Section 41(1)

Alm Infotech City Pvt. Ltd., New Delhi vs. DCIT, Circle-2(1), New Delhi

In the result, appeal of the assessee is allowed

ITA 9830/DEL/2019[2012-13]Status: DisposedITAT Delhi14 Dec 2023AY 2012-13

Bench: Shri Challa Nagendra Prasad & Shri Pradip Kumar Kedia

For Appellant: N o n e

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

…I.T.A. No. 9830/Del/2019 IN THE INCOME TAX APPELLATE TRIBUNAL [ DELHI BENCH “A” : DELHI ] BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER, AND SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER आ.अ.सं./ I.T.A No. 9830/Del/2019 िनधा"रणवष"/Assessment Year: 2012-13. ALM Infotech City Pvt. Ltd., DCIT, बनाम B-418, New Friends Colony, Circle : 2 (1) Vs. New Delhi – 110 025. New Delhi. PAN No. AACCA4886B अपीलाथ" /Appellant ""यथ"/Respondent िनधा"रतीक"ओरसे /Assessee by : N o n e. राज"वक"ओरसे / Department by Shri Kanv Bali, Sr. D. R.; : 26/09/2023 सुनवाईक"तारीख/ Date of hearing : उ"ोषणाक"तारीख/Pronouncement on 14/12/2023 :…

Simplex Tmc Pvt Ltd, Bangalore vs. Deputy Commissioner of Income Tax Central Circle-1(1), Bengaluru

In the result, the appeal of the assessee is allowed

ITA 736/BANG/2023[2018-19]Status: DisposedITAT Bangalore01 Dec 2023AY 2018-19

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year: 2018-19

For Appellant: Shri Rakesh Joshi, A.RFor Respondent: Shri Subramanian S., D.R

Section 131Section 132Section 132(4)Section 143(3)Section 271ASection 274

…ITA No.736/Bang/2023 Simplex TMC Pvt. Ltd., Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “B’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment Year: 2018-19 Simplex TMC Pvt. Ltd. No.116-C/1 KHB Colony 5th Block, Koramangala DCIT Vs. Bangalore 560 034 Circle-1(1) Bangalore PAN NO : AADCS5669M APPELLANT RESPONDENT Appellant by : Shri Rakesh Joshi, A.R. Respondent by : Shri Subramanian S., D.R. Date of Hearing : 30.11.2023 Date of Pronouncement : 01.12.2023 O R D E R PER CHANDRA POOJARI, ACCOUNTANT MEMBER: This appeal by assessee is directed…

Shri Pankaj Kumar Rai, Katni vs. Income Tax Officer, Ward -2, Katni

In the result, the appeal of the assesse is allowed

ITA 96/JAB/2022[2011-12]Status: DisposedITAT Jabalpur30 Nov 2023AY 2011-12

Bench: Dr. B. R. R. Kumarsh. Yogesh Kumar Us

For Appellant: Sh. K P Dewani, AdvFor Respondent: Sh. Ravi Mehrotra, JCIT-DR

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

…IN THE INCOME TAX APPELLATE TRIBUNAL JABALPUR BENCH ‘DB’, JABALPUR Before Dr. B. R. R. Kumar, Accountant Member Sh. Yogesh Kumar US, Judicial Member ITA No. 96/JAB/2022 : Asstt. Year: 2011-12 Pankaj Kumar Rai, Vs ITO, Ward-2, Katni, MP 483501 Ram Manohar Lohiya Ward, Ward No. 05, Chandak Chowk, Katni 483501 (MP) (APPELLANT) (RESPONDENT) PAN No. AWJPS 1734 L Assessee by : Sh. K P Dewani, Adv. Sh. B K Nema, Adv. Revenue by : Sh. Ravi Mehrotra, JCIT-DR Date of Hearing: 29.11.2023 Date of Pronouncement:30.11.2023 ORDER Per Dr. B. R. R. Kumar, Accountant Member: The present appeal has been filed by assessee agains…

Mayank Singh Mehra, Nainital vs. ITO, Nainital

In the result, the Appeal of the assessee is allowed

ITA 100/DDN/2019[2010-11]Status: DisposedITAT Dehradun23 Nov 2023AY 2010-11

Bench: Shri Kul Bharat & Shri M Balaganesh[Assessment Year : 2010-11] Mayank Singh Mehra V Ito Oak Over Cottage, Mallital, S Nainital Nainital, Uttarakhand Uttarakhand Pan: Abipm5085E Appellant Respondent Appellant By Sh. Sharad Kumar Vishnoi, Adv Respondent By Sh. A. S. Rana, Sr. Ld. Dr Date Of Hearing 22.11.2023 Date Of 23.11.2023 Pronouncement

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

…1 Mayank Singh Mehra IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “DB” “SMC” BENCH: NEW DELHI BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER & SHRI M BALAGANESH, ACCOUNTANT MEMBER [Assessment Year : 2010-11] Mayank Singh Mehra v ITO Oak Over Cottage, Mallital, s Nainital Nainital, Uttarakhand Uttarakhand PAN: ABIPM5085E APPELLANT RESPONDENT Appellant by Sh. Sharad Kumar Vishnoi, Adv Respondent by Sh. A. S. Rana, Sr. Ld. DR Date of Hearing 22.11.2023 Date of 23.11.2023 Pronouncement ORDER PER KUL BHARAT, JM : This appeal filed by the assessee is directed against the order of Ld. Commissioner of Income Tax (Appeals), Ha…

Suyash Holding and Estate Developers Pvt Ltd, Mumbai vs. Income-Tax Officer-8(2)(4), Mumbai

ITA 2528/MUM/2023[2009-2010]Status: DisposedITAT Mumbai23 Nov 2023AY 2009-2010

Bench: Shri B.R. Baskaran () & Shri.Narender Kumar Choudhry ()

Section 143(3)Section 147Section 148Section 250Section 271(1)(c)Section 274

…1 ITAs 2525 to 2528/Mum/2023 Suyash Holding and Estate Developers Pvt Ltd IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “G”, MUMBAI BEFORE SHRI B.R. BASKARAN (ACCOUNTANT MEMBER) AND SHRI.NARENDER KUMAR CHOUDHRY (JUDICIAL MEMBER) I.T.A. No.2528/Mum/2023 - A.Y. 2009-10 I.T.A. No.2527/Mum/2023 - A.Y. 2011-12 I.T.A. No.2526/Mum/2023 - A.Y. 2013-14 I.T.A. No.2525/Mum/2023 - A.Y. 2014-15 Suyash Holding & Estate vs Income-tax Officer-8(2)(4) 6th Floor, Aayakar Bhavan, M.I. Developers Pvt Ltd, 1076, Dr. E Moses Road, Worli Naka, Road, Mumbai-400 020 Worli, Mumbai PAN : AANCS2983N APPELLANT RESPONDENT Present for t…

Suyash Holding and Estate Developers Pvt Ltd, Mumbai vs. Income-Tax Officer-8(2)(4), Mumbai

ITA 2525/MUM/2023[2014-2015]Status: DisposedITAT Mumbai23 Nov 2023AY 2014-2015

Bench: Shri B.R. Baskaran () & Shri.Narender Kumar Choudhry ()

Section 143(3)Section 147Section 148Section 250Section 271(1)(c)Section 274

Mahaluxmi Realtech Pvt. Ltd., Ghaziabad vs. DCIT, Ghaziabad

In the result, both the appeals are allowed

ITA 5827/DEL/2016[2010-11]Status: DisposedITAT Delhi23 Nov 2023AY 2010-11

Bench: Shri N.K. Billaiya & Shri Anubhav Sharma

For Appellant: Shri Ajay Wadhwa, AdvFor Respondent: Shri Mritunjay Prashad Dwivedi, Sr.DR

Section 132Section 133ASection 143(3)Section 147Section 148Section 153CSection 271(1)(c)Section 68

…ITA No.- 5826 & 5827/Del/2016 Mahluxmi Realtech Pvt.Ltd.. IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH: ‘E’: NEW DELHI) BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER ITA No:- 5826 & 5827/Del/2016 (Assessment Years: 2009-10 & 2010-11) Mahaluxmi Realtech Pvt. Ltd., DCIT, KJ-2, Kavi Nagar, Vs. Central Circle, Ghaziabad. Ghaziabad. PAN No: AAECM7407Q APPELLANT RESPONDENT Assessee by : Shri Ajay Wadhwa, Adv. Ms. Aayushi Gupta, Adv. and Ms. Airik Sighla, Adv. Revenue by : Shri Mritunjay Prashad Dwivedi, Sr.DR Date of Hearing : 21.11.2023 Date of Pronouncement : 23.1…

Mahaluxmi Realtech Pvt. Ltd., Ghaziabad vs. DCIT, Ghaziabad

In the result, both the appeals are allowed

ITA 5826/DEL/2016[2009-10]Status: DisposedITAT Delhi23 Nov 2023AY 2009-10

Bench: Shri N.K. Billaiya & Shri Anubhav Sharma

For Appellant: Shri Ajay Wadhwa, AdvFor Respondent: Shri Mritunjay Prashad Dwivedi, Sr.DR

Section 132Section 133ASection 143(3)Section 147Section 148Section 153CSection 271(1)(c)Section 68

Vision Jewellers, Jaipur vs. DCIT, Circle-1, Jaipur

In the result the appeal of the assessee is allowed

ITA 530/JPR/2023[2010-11]Status: DisposedITAT Jaipur22 Nov 2023AY 2010-11

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri Rohan Sogani, CAFor Respondent: Smt. Monisha Choudhary, Addl. CIT

Section 147Section 271(1)Section 271(1)(c)Section 274

…आयकरअपीलीय अधिकरण] जयपुरन्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”SMC” JAIPUR JhlanhixkslkbZ]U;kf;dlnL; ,oaJhjkBksMdeys'kt;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;djvihy la-@ITA No. 530/JP/2023 fu/kZkj.ko"kZ@AssessmentYear : 2010-11 cuke M/s. Vision Jewellers The DCIT C/o R.K. Dhandia, 22, Moti Doongri Road, Vs. Circle-1 MootiDoongri Circle, Jaipur Jaipur LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: AACFV 4559 K vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksjls@Assesseeby : Shri Rohan Sogani, CA jktLo dh vksjls@Reven…

Saamag Developers Pvt. Ltd., New Delhi vs. DCIT, Central Circle-19, New Delhi

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

ITA 2513/DEL/2018[2008-09]Status: DisposedITAT Delhi25 Oct 2023AY 2008-09

Bench: Shri N.K. Billaiya & Shri Challa Nagendra Prasad

For Appellant: Shri M.P. Rastogi, AdvFor Respondent: Shri T. James Singson, CIT-DR

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

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘B’ BENCH, NEW DELHI BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER, AND SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER ITA No. 2513/DEL/2018 [A.Y 2008-09] M/s Saamag Developers Pvt Ltd Vs. The D.C.I.T. B – 67, Sarita Vihar Central Circle -19 New Delhi New Delhi PAN: AAJCS 4952 R (Applicant) (Respondent) Assessee By : Shri M.P. Rastogi, Adv Shri Srikanth, CA Department By : Shri T. James Singson, CIT-DR Date of Hearing : 19.10.2023 Date of Pronouncement : 25.10.2023 ORDER PER N.K. BILLAIYA, ACCOUNTANT MEMBER:- This appeal by the assessee is preferred against th…

Vikas Sharma, Durg vs. Income Tax Officer-1(2), Bhilai, Durg

In the result, appeal of the assessee is allowed in terms of our aforesaid observations

ITA 256/RPR/2023[2015-16]Status: DisposedITAT Raipur25 Oct 2023AY 2015-16

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No. 256/Rpr/2023 "नधा"रण वष" / Assessment Year : 2015-16 Vikas Sharma Quarter No.6-A, Ruabandha Sector, Bhilai, Dist. Durg (C.G.)-490 006 Pan : Ddcps1720P .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer-1(2), Bhilai, Durg (C.G.) ……""यथ" / Respondent

For Appellant: S/shri Sakshi Gopal Aggarwal &For Respondent: Shri Satya Prakash Sharma, Sr. DR

Section 143(3)Section 250Section 271(1)(c)Section 274Section 68

…आयकर अपील"य अ"धकरण "यायपीठ रायपुर म"। IN THE INCOME TAX APPELLATE TRIBUNAL, RAIPUR BENCH, RAIPUR BEFORE SHRI RAVISH SOOD, JUDICIAL MEMBER AND SHRI ARUN KHODPIA, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No. 256/RPR/2023 "नधा"रण वष" / Assessment Year : 2015-16 Vikas Sharma Quarter No.6-A, Ruabandha Sector, Bhilai, Dist. Durg (C.G.)-490 006 PAN : DDCPS1720P .......अपीलाथ" / Appellant बनाम / V/s. The Income Tax Officer-1(2), Bhilai, Durg (C.G.) ……""यथ" / Respondent Assessee by : S/shri Sakshi Gopal Aggarwal & Siddharth Parakh, CAs Revenue by : Shri Satya Prakash Sharma, Sr. DR सुनवाई क" तार"ख / Date of Hearing : 19.…

Hotel Saurab, Dehradun vs. DCIT Central Circle, Dehradun

In the result, appeal of the assessee is allowed

ITA 2438/DEL/2019[2011-12]Status: DisposedITAT Dehradun16 Oct 2023AY 2011-12

Bench: Shri Challa Nagendra Prasada N D Shri M. Balaganesh

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

…I.T.A. No. 2438/Del/2019 IN THE INCOME TAX APPELLATE TRIBUNAL [ DEHRADUN BENCH “DB” : DELHI ] BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER A N D SHRI M. BALAGANESH, ACCOUNTANT MEMBER आ.अ.सं./ I.T.A. No. 2438/Del/2019 िनधा"रणवष"/ Assessment Year: 2011-12 Hotel Saurab, DCIT, बनाम 1 – Raja Road, Central Circle, Vs. Dehradun, Dehradun. Uttarakhand – 248 001. PAN No. AADFH4755J अपीलाथ" / Appellant ""यथ" / Respondent N o n e; िनधा"रतीक"ओरसे /Assessee by : राज"वक"ओरसे / Department by Shri N. S. Jangpangi, [CIT] – D. R.; : 23/08/2023 सुनवाईक"तारीख/ Date of hearing : 16/10/2023 उ"ोषणाक"तारीख/Pronouncement on :…

Manisha Jain, Gurgaon vs. ITO, Ward- 2(4), Gurgaon

In the result, appeal of the assessee is allowed

ITA 3420/DEL/2018[2014-15]Status: DisposedITAT Delhi16 Oct 2023AY 2014-15

Bench: Shri Challa Nagendra Prasad

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

…I.T.A. No. 3420/Del/2018 IN THE INCOME TAX APPELLATE TRIBUNAL [ DELHI BENCH “S.M.C.” : DELHI ] BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER आ.अ.सं./ I.T.A No. 3420/Del/2018 िनधा"रणवष"/ Assessment Year: 2014-15 Manisha Jain, Income Tax Officer, बनाम House No. 297, Vs. Sector : 15, Part-I, Ward : 2 (4), Gurgaon–122011, Haryana. Gurgaon. PAN No. AANPJ0025D अपीलाथ" / Appellant ""यथ" / Respondent N o n e; िनधा"रतीक"ओरसे /Assessee by : राज"वक"ओरसे / Department by Shri Om Parkash, Sr. D. R.; : 11/10/2023 सुनवाईक"तारीख/ Date of hearing : उ"ोषणाक"तारीख/Pronouncement on 16/10/2023 : आदेश / O R D E R PER C. N.…

Anand Kumar Jain, New Delhi vs. JCIT (OSD), Central Circle-26, New Delhi

In the result, the appeals of the assessee are allowed

ITA 1322/DEL/2023[2015-16]Status: DisposedITAT Delhi12 Oct 2023AY 2015-16

Bench: Shri G.S Pannu, Hon’Ble & Shri Chandra Mohan Garg

For Appellant: Shri Ved Jain, Adv

Section 271Section 271(1)(c)Section 274Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: A: NEW DELHI BEFORE SHRI G.S PANNU, HON’BLE PRESIDENT AND SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER ITA Nos.1317 to 1322/Del/2023 Assessment Years: 2010-11 to 2015-16 Anand Kumar Jain, The JCIT (OSD), Central Circle-26, C-6/46, Sector-08, Rohini, New Delhi Delhi 110085 vs. PAN AAEPJ 1642 F (Appellant) (Respondent) For Assessee : Shri Ved Jain, Adv. Ms. Supriya Mehta, CA Shri Amit Kr. Sharma, CA Revenue For : Shri Kanv Bali, Sr. DR Date of Hearing : 10.10.2023 Date of Pronouncement : 12.10.2023 ORDER PER BENCH:- The present appeals have been filed by assessee again…

Anand Kumar Jain, New Delhi vs. JCIT (OSD), Central Circle-26, New Delhi

In the result, the appeals of the assessee are allowed

ITA 1321/DEL/2023[2014-15]Status: DisposedITAT Delhi12 Oct 2023AY 2014-15

Bench: Shri G.S Pannu, Hon’Ble & Shri Chandra Mohan Garg

For Appellant: Shri Ved Jain, Adv

Section 271Section 271(1)(c)Section 274Section 68