2019 (1) TMI 1001

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....wal, DR ORDER PER N. K. SAINI, VICE PRESIDENT: This is an appeal by the assessee against the order dated 02.04.2018 of ld. CIT(A)-2, Jalandhar. 2. Following grounds have been raised in this appeal: "1. That having regard to the facts and circumstances of the case, Ld. CIT(A) has erred in law and on facts in confirming the action of Ld. AO in passing the impugned assessment ord....

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.... justice. 4. That the appellant craves the leave to add, modify, amend or delete any of the grounds of appeal at the time of hearing and all the above grounds are without prejudice to each other." 3. Facts of the case in brief are that the assessee filed the return of income on 22.08.2006 declaring an income of Rs. 35,879/- which was processed u/s 143(1)(a) of the Income Tax Act, 1961 ....

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....sions of various Courts as cited before the ld. CIT(A). Reliance was also placed on the decision of the ITAT Delhi Bench "A", New Delhi in the case of Aman Mehtani Vs DCIT, CC-I, Faridabad in ITA No. 4325/Del/2016 for the assessment year 2010-11, order dated 22.11.2017. 6. In his rival submissions, the ld. DR supported the impugned order passed by the ld. CIT(A). 7. We have considered the su....

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.... is liable for penalty. The issue is squarely covered by the decision of the Hon'ble Supreme Court in case of M/s SSA' Emerald Meadows. The extract of the Hon'ble Karnataka High Court in M/s. SSA' Emerald Meadows are as under which was confirmed by the Hon'ble Apex Court: "3. The Tribunal has allowed the appeal filed by the assessee holding the notice issued by the Assessing ....