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“annual value”

Chapter I - PreliminarySection 2 - DefinitionsSection 2(2) / Section 23 / ITR Schedule HP425 judgments

THANUSHKODI NARAYANAN,CHENNAI vs. DCIT, CENTRAL CIRCLE-3(2), CHENNAI

In the result, the appeals filed by the assessees in ITA Nos

ITA 2577/CHNY/2025[2018-19]Status: DisposedITAT Chennai09 Mar 2026AY 2018-19
Section 132Section 142Section 142(1)Section 143(2)Section 153A

confirmed the addition of Rs.5,690/- made u/s.17(2) of the Act at para 6.3.6., had directed the AO to re-determine the Gross Annual Value of house properties and thereafter re-compute the Income from House Property by following the procedure laid down under the Act at para

THANUSHKODI NARAYANAN,CHENNAI vs. DCIT, CENTRAL CIRCLE-3(2), CHENNAI

In the result, the appeals filed by the assessees in ITA Nos

ITA 2576/CHNY/2025[2016-17]Status: DisposedITAT Chennai09 Mar 2026AY 2016-17

Bench: Shri Manu Kumar Giri & Shri S. R. Raghunatha

For Appellant: Shri. G. Tarun, AdvocateFor Respondent: Ms. R. Anitha, Addl. CIT
Section 132Section 142Section 142(1)Section 143(2)Section 153A

confirmed the addition of Rs.5,690/- made u/s.17(2) of the Act at para 6.3.6., had directed the AO to re-determine the Gross Annual Value of house properties and thereafter re-compute the Income from House Property by following the procedure laid down under the Act at para

THANUSHKODI NARAYANAN,CHENNAI vs. DCIT, CENTRAL CIRCLE-3(2), CHENNAI

In the result, the appeals filed by the assessees in ITA Nos

ITA 2575/CHNY/2025[2015-16]Status: DisposedITAT Chennai09 Mar 2026AY 2015-16

Bench: Shri Manu Kumar Giri & Shri S. R. Raghunatha

For Appellant: Shri. G. Tarun, AdvocateFor Respondent: Ms. R. Anitha, Addl. CIT
Section 132Section 142Section 142(1)Section 143(2)Section 153A

confirmed the addition of Rs.5,690/- made u/s.17(2) of the Act at para 6.3.6., had directed the AO to re-determine the Gross Annual Value of house properties and thereafter re-compute the Income from House Property by following the procedure laid down under the Act at para

THANUSHKODI NARAYANAN,CHENNAI vs. DCIT, CENTRAL CIRCLE-3(2), CHENNAI

In the result, the appeals filed by the assessees in ITA Nos

ITA 2574/CHNY/2025[2014-15]Status: DisposedITAT Chennai09 Mar 2026AY 2014-15

Bench: Shri Manu Kumar Giri & Shri S. R. Raghunatha

For Appellant: Shri. G. Tarun, AdvocateFor Respondent: Ms. R. Anitha, Addl. CIT
Section 132Section 142Section 142(1)Section 143(2)Section 153A

confirmed the addition of Rs.5,690/- made u/s.17(2) of the Act at para 6.3.6., had directed the AO to re-determine the Gross Annual Value of house properties and thereafter re-compute the Income from House Property by following the procedure laid down under the Act at para

THANUSHKODI NARAYANAN,CHENNAI vs. DCIT, CENTRAL CIRCLE-3(2), CHENNAI

In the result, the appeals filed by the assessees in ITA Nos

ITA 2573/CHNY/2025[2013-14]Status: DisposedITAT Chennai09 Mar 2026AY 2013-14

Bench: Shri Manu Kumar Giri & Shri S. R. Raghunatha

For Appellant: Shri. G. Tarun, AdvocateFor Respondent: Ms. R. Anitha, Addl. CIT
Section 132Section 142Section 142(1)Section 143(2)Section 153A

confirmed the addition of Rs.5,690/- made u/s.17(2) of the Act at para 6.3.6., had directed the AO to re-determine the Gross Annual Value of house properties and thereafter re-compute the Income from House Property by following the procedure laid down under the Act at para

THANUSHKODI NARAYANAN,CHENNAI vs. DCIT, CENTRAL CIRCLE-3(2), CHENNAI

In the result, the appeals filed by the assessees in ITA Nos

ITA 2571/CHNY/2025[2012-13]Status: DisposedITAT Chennai09 Mar 2026AY 2012-13

Bench: Shri Manu Kumar Giri & Shri S. R. Raghunatha

For Appellant: Shri. G. Tarun, AdvocateFor Respondent: Ms. R. Anitha, Addl. CIT
Section 132Section 142Section 142(1)Section 143(2)Section 153A

confirmed the addition of Rs.5,690/- made u/s.17(2) of the Act at para 6.3.6., had directed the AO to re-determine the Gross Annual Value of house properties and thereafter re-compute the Income from House Property by following the procedure laid down under the Act at para

THANUSHKODI NARAYANAN,CHENNAI vs. DCIT, CENTRAL CIRCLE-3(2), CHENNAI

ITA 2570/CHNY/2025[2011-12]Status: DisposedITAT Chennai09 Mar 2026AY 2011-12
Section 132Section 142Section 142(1)Section 143(2)Section 153A

confirmed the addition of Rs.5,690/-\nmade u/s.17(2) of the Act at para 6.3.6., had directed the AO to re-determine\nthe Gross Annual Value of house properties and thereafter re-compute the\nIncome from House Property by following the procedure laid down under the Act\nat para

JOTHI NARAYANAN,CHENNAI vs. DCIT, CENTRAL CIRCLE-2(2), CHENNAI

ITA 2569/CHNY/2025[2011-12]Status: DisposedITAT Chennai09 Mar 2026AY 2011-12
Section 132Section 142Section 142(1)Section 143(2)Section 153A

confirmed the addition of Rs.5,690/- made u/s.17(2) of the Act at para 6.3.6., had directed the AO to re-determine the Gross Annual Value of house properties and thereafter re-compute the Income from House Property by following the procedure laid down under the Act at para

OMPRAKASH RAMSURAT YADAV,MUMBAI vs. DCIT- CIRCLE 24(1), MUMBAI

In the result, appeal is allowed in the aforesaid terms

ITA 4870/MUM/2025[2015-16]Status: DisposedITAT Mumbai04 Mar 2026AY 2015-16

Bench: Justice (Retd.) C.V. Bhadang & Shri Vikram Singh Yadav: A.Y. : 2015-16 Omprakash Ramsurat Yadav Vs. Dcit-Circle 24(1) 1403-A, Rna Heights, Mumbai J.V.L.R. Road (Respondent) Andheri East Mumbai- 400 093 Pan : Aalpy7169F (Appellant)

For Appellant: Shri Aamod PrabhudesaiFor Respondent: Shri Kiran K Chhatrapati Sr.DR
Section 1Section 143(3)Section 21(3)Section 23Section 23(1)(b)

respect thereof is in excess of sum referred to in Clause (a), the amount so received or receivable has to be taken as the annual value. The ld. AR has submitted that normally in respect of commercial 4 Omprakash Ramsurat Yadav property situated in Mumbai suburb ALV is taken

DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-3(4), MUMBAI, MUMBAI vs. MANISHA KAMAL KHETAN, MUMBAI

ITA 7891/MUM/2025[2023-24]Status: DisposedITAT Mumbai20 Feb 2026AY 2023-24
Section 115BSection 143(1)Section 143(3)Section 23(1)Section 24Section 250Section 68

absence of satisfactory evidence, provisions of\nsection 23(1) were applicable. The AO gathered rental data from\npublic sources and estimated the annual value at Rs.\n2,16,10,450/- and after allowing deduction under section 24(a)\ncomputed income from house property

ACIT, CC 6(2), MUMBAI, MUMBAI vs. OVERSEAS INFRASTRUCTURE ALLIANCE (INDIA) PRIVATE LIMITED, MUMBAI

In the result, appeal by the assessee is allowed

ITA 4321/MUM/2025[2016-17]Status: DisposedITAT Mumbai20 Feb 2026AY 2016-17

Bench: Shri Sandeep Gosain & Shri Girish Agrawal

For Appellant: Shri Harsh Kothari and Shri Ronak Vasavada, CAsFor Respondent: Shri R. A. Dhyani, CIT DR and Shri Virabhadra S. Mahajan, Sr. DR
Section 1

business purposes. Therefore, deeming provisions of section 22 of the Act is not applicable on the assessee's case. As per section 22, “The annual value of property consisting of any buildings or lands appurtenant thereto of which the assessee is the owner, other than such portions of such property ... earn rental income by letting out property. 4.17. Ld. CIT(A) is of the opinion that as per provisions of section 22, annual value of the property consisting of building or land appurtenant owned by the assessee, other than the property occupied for the purpose of business is chargeable

ACIT, CC 6(2), MUMBAI, MUMBAI vs. OVERSEAS INFRASTRUCTURE ALLIANCE (INDIA) PRIVATE LIMITED, MUMBAI

In the result, appeal by the assessee is allowed

ITA 4320/MUM/2025[2020-21]Status: DisposedITAT Mumbai20 Feb 2026AY 2020-21

Bench: Shri Sandeep Gosain & Shri Girish Agrawal

For Appellant: Shri Harsh Kothari and Shri Ronak Vasavada, CAsFor Respondent: Shri R. A. Dhyani, CIT DR and Shri Virabhadra S. Mahajan, Sr. DR
Section 1

business purposes. Therefore, deeming provisions of section 22 of the Act is not applicable on the assessee's case. As per section 22, “The annual value of property consisting of any buildings or lands appurtenant thereto of which the assessee is the owner, other than such portions of such property ... earn rental income by letting out property. 4.17. Ld. CIT(A) is of the opinion that as per provisions of section 22, annual value of the property consisting of building or land appurtenant owned by the assessee, other than the property occupied for the purpose of business is chargeable

ACIT, CC 6(2), MUMBAI, MUMBAI vs. OVERSEAS INFRASTRUCTURE ALLIANCE (INDIA) PRIVATE LIMITED, MUMBAI

In the result, appeal by the assessee is allowed

ITA 4319/MUM/2025[2019-20]Status: DisposedITAT Mumbai20 Feb 2026AY 2019-20

Bench: Shri Sandeep Gosain & Shri Girish Agrawal

For Appellant: Shri Harsh Kothari and Shri Ronak Vasavada, CAsFor Respondent: Shri R. A. Dhyani, CIT DR and Shri Virabhadra S. Mahajan, Sr. DR
Section 1

business purposes. Therefore, deeming provisions of section 22 of the Act is not applicable on the assessee's case. As per section 22, “The annual value of property consisting of any buildings or lands appurtenant thereto of which the assessee is the owner, other than such portions of such property ... earn rental income by letting out property. 4.17. Ld. CIT(A) is of the opinion that as per provisions of section 22, annual value of the property consisting of building or land appurtenant owned by the assessee, other than the property occupied for the purpose of business is chargeable

ACIT, CC-6(2), MUMBAI, MUMBAI vs. OVERSEAS INFRASTRUCTURE ALLIANCE (INDIA) PRIVATE LIMITED, MUMBAI

In the result, appeal by the assessee is allowed

ITA 4318/MUM/2025[2022-23]Status: DisposedITAT Mumbai20 Feb 2026AY 2022-23

Bench: Shri Sandeep Gosain & Shri Girish Agrawal

For Appellant: Shri Harsh Kothari and Shri Ronak Vasavada, CAsFor Respondent: Shri R. A. Dhyani, CIT DR and Shri Virabhadra S. Mahajan, Sr. DR
Section 1

business purposes. Therefore, deeming provisions of section 22 of the Act is not applicable on the assessee's case. As per section 22, “The annual value of property consisting of any buildings or lands appurtenant thereto of which the assessee is the owner, other than such portions of such property ... earn rental income by letting out property. 4.17. Ld. CIT(A) is of the opinion that as per provisions of section 22, annual value of the property consisting of building or land appurtenant owned by the assessee, other than the property occupied for the purpose of business is chargeable

ACIT, CC 6(2), MUMBAI, MUMBAI vs. OVERSEAS INFRASTRUCTURE ALLIANCE (INDIA) PRIVATE LIMITED, MUMBAI

ITA 4090/MUM/2025[2016-17]Status: DisposedITAT Mumbai20 Feb 2026AY 2016-17

{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH MUMBAI\nBEFORE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER\nAND\nSHRI GIRISH

OVERSEAS INFRASTRUCTURE ALLIANCE(INDIA) PRIVATE LIMITED ,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 6(2), MUMBAI

ITA 4064/MUM/2025[2022-23]Status: DisposedITAT Mumbai20 Feb 2026AY 2022-23

{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH MUMBAI\nBEFORE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER\nAND\nSHRI GIRISH

OVERSEAS INFRASTRUCTURE ALLIANCE(INDIA) PRIVATE LIMITED,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE -6 , MUMBAI

In the result, appeal by the assessee is allowed

ITA 4045/MUM/2025[2020-21]Status: DisposedITAT Mumbai20 Feb 2026AY 2020-21

Bench: Shri Sandeep Gosain & Shri Girish Agrawal

For Appellant: Shri Harsh Kothari and Shri Ronak Vasavada, CAsFor Respondent: Shri R. A. Dhyani, CIT DR and Shri Virabhadra S. Mahajan, Sr. DR
Section 1

business purposes. Therefore, deeming provisions of section 22 of the Act is not applicable on the assessee's case. As per section 22, “The annual value of property consisting of any buildings or lands appurtenant thereto of which the assessee is the owner, other than such portions of such property ... earn rental income by letting out property. 4.17. Ld. CIT(A) is of the opinion that as per provisions of section 22, annual value of the property consisting of building or land appurtenant owned by the assessee, other than the property occupied for the purpose of business is chargeable

OVERSEAS INFRASTRUCTURE ALLIANCE (INDIA) PRIVATE LIMTIED ,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 6(2), MUMBAI

In the result, appeal by the assessee is allowed

ITA 4044/MUM/2025[2021-22]Status: DisposedITAT Mumbai20 Feb 2026AY 2021-22

Bench: Shri Sandeep Gosain & Shri Girish Agrawal

For Appellant: Shri Harsh Kothari and Shri Ronak Vasavada, CAsFor Respondent: Shri R. A. Dhyani, CIT DR and Shri Virabhadra S. Mahajan, Sr. DR
Section 1

business purposes. Therefore, deeming provisions of section 22 of the Act is not applicable on the assessee's case. As per section 22, “The annual value of property consisting of any buildings or lands appurtenant thereto of which the assessee is the owner, other than such portions of such property ... earn rental income by letting out property. 4.17. Ld. CIT(A) is of the opinion that as per provisions of section 22, annual value of the property consisting of building or land appurtenant owned by the assessee, other than the property occupied for the purpose of business is chargeable

OVERSEAS INFRASTRUCTURE ALLIANCE (INDIA) PRIVATE LIMTIED ,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 6(2), MUMBAI

In the result, appeal by the assessee is allowed

ITA 4043/MUM/2025[2019-20]Status: DisposedITAT Mumbai20 Feb 2026AY 2019-20

Bench: Shri Sandeep Gosain & Shri Girish Agrawal

For Appellant: Shri Harsh Kothari and Shri Ronak Vasavada, CAsFor Respondent: Shri R. A. Dhyani, CIT DR and Shri Virabhadra S. Mahajan, Sr. DR
Section 1

business purposes. Therefore, deeming provisions of section 22 of the Act is not applicable on the assessee's case. As per section 22, “The annual value of property consisting of any buildings or lands appurtenant thereto of which the assessee is the owner, other than such portions of such property ... earn rental income by letting out property. 4.17. Ld. CIT(A) is of the opinion that as per provisions of section 22, annual value of the property consisting of building or land appurtenant owned by the assessee, other than the property occupied for the purpose of business is chargeable

ACIT CC 6(2), MUMBAI, MUMBAI vs. OVERSEAS INFRASTRUCTURE ALLIANCE (INDIA) PRIVATE LIMITED, MUMBAI

In the result, appeal by the assessee is allowed

ITA 3998/MUM/2025[2017-18]Status: DisposedITAT Mumbai20 Feb 2026AY 2017-18

Bench: Shri Sandeep Gosain & Shri Girish Agrawal

For Appellant: Shri Harsh Kothari and Shri Ronak Vasavada, CAsFor Respondent: Shri R. A. Dhyani, CIT DR and Shri Virabhadra S. Mahajan, Sr. DR
Section 1

business purposes. Therefore, deeming provisions of section 22 of the Act is not applicable on the assessee's case. As per section 22, “The annual value of property consisting of any buildings or lands appurtenant thereto of which the assessee is the owner, other than such portions of such property ... earn rental income by letting out property. 4.17. Ld. CIT(A) is of the opinion that as per provisions of section 22, annual value of the property consisting of building or land appurtenant owned by the assessee, other than the property occupied for the purpose of business is chargeable

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