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“house property income”

Income HeadsSection 22Section 22343 judgments

GOPALKRISHNA NARLA RAO,MUMBAI vs. ITO WARD 16(2)(4), MUMBAI

In the result, appeal is allowed

ITA 6488/MUM/2025[2015-2016]Status: DisposedITAT Mumbai16 Mar 2026AY 2015-2016

Bench: Shri Saktijit Dey & Shri Jagadishgopalkrishna Narla Rao, Income Tax Officer, A/12/46 Sunder Nagar Kalina, Ward 16(2)(4), Vs. Santacruz East, Mumbai - 400020 Mumbai - 400098 (Appellant) : (Respondent) Pan No. Aabpr 1916R Appellant By : Shri M Subramnian Respondent By : Shri Swapnil Choudhari, Sr.- Dr (Appellant) (Respondent) Date Of Hearing : 22.01.2026 Date Of Pronouncement : 16 .03.2026

For Appellant: Shri M SubramnianFor Respondent: Shri Swapnil Choudhari, Sr.- DR
Section 142(1)Section 271(1)(c)Section 274

being interest expenditure on house loan, was claimed as deduction twice by debiting interest and expenditure account as also claiming deduction while computing house property income. The assessee further noticed that amount of Rs.3,01,415/- required to be offered under the head income from other sources was taken

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

{ "clean_text": "ITA Nos: 2569, 2570, 2571, 2573 to 2577/Chny/2025\n\nPER BENCH:\n\nITA No(s). 2571, 2573 - 2577/CHNY/2025

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

Ld.AR as well as the ld.DR and pursued the records. We find that the plea for bifurcation of the assessment of the house property income attributable to the Property at Navin Building, Madipakkam in view of the admitted fact of the same being a property held in joint capacity

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

Ld.AR as well as the ld.DR and pursued the records. We find that the plea for bifurcation of the assessment of the house property income attributable to the Property at Navin Building, Madipakkam in view of the admitted fact of the same being a property held in joint capacity

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

Ld.AR as well as the ld.DR and pursued the records. We find that the plea for bifurcation of the assessment of the house property income attributable to the Property at Navin Building, Madipakkam in view of the admitted fact of the same being a property held in joint capacity

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

Ld.AR as well as the ld.DR and pursued the records. We find that the plea for bifurcation of the assessment of the house property income attributable to the Property at Navin Building, Madipakkam in view of the admitted fact of the same being a property held in joint capacity

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

Ld.AR as well as the ld.DR and pursued the records. We find that the plea for bifurcation of the assessment of the house property income attributable to the Property at Navin Building, Madipakkam in view of the admitted fact of the same being a property held in joint capacity

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

{"clean_text": ":-2-:\nITA Nos: 2569, 2570, 2571,\n2573 to 2577/Chny/2025\nPER BENCH:\nITA No(s). 2571, 2573 - 2577/CHNY/2025 for

STARSHINE LAND DEVELOPERS PRIVATE LIMITED,ANDHERI EAST, MUMBAI vs. PRINCIPAL COMMISSIONER OF INCOME TAX, MUMBAI-5, AAYAKAR BHAVAN, MUMBAI

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

ITA 2148/MUM/2024[2015-16]Status: DisposedITAT Mumbai27 Feb 2026AY 2015-16

Bench: Shri Saktijit Dey & Shri Jagadishassessment Year: 2015-16

Section 142(1)Section 143(2)Section 143(3)Section 144BSection 148Section 23(5)Section 263

ACIT that the assessee has finished goods in the form of unsold inventory at Rs.54,26,49,021/-, but has not offered house property income on the above unsold inventory . The reasons recorded clearly state that the assessee had not offered house property income on the unsold inventory and therefore

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

liable to be taxed on receipt basis as income\nfrom house property in A.Y. 2023–24. Accordingly, the addition\nwas sustained as regular house property income and not as\nunexplained cash credit. At the same time, the Ld. CIT(A) directed\nthat appropriate adjustment be made

SUNIL KUMAR BAHETI,SURAT vs. PCIT (CENTRAL), SURAT

In the result, the appeal of the assessee is allowed

ITA 579/SRT/2025[2021-22]Status: DisposedITAT Surat17 Feb 2026AY 2021-22

Bench: Dr. B.R.R. Kumar, Vice-Ms. Suchitra Kamble

Section 142(1)Section 143(3)Section 263

enquiry and application of mind by the Assessing Officer, and revision u/s 263 amounts to mere change of opinion. As regards house property income, the Ld. AR submitted that the properties were either used for business Sunil Kumar Baheti Vs. PCIT Asst. Year : 2021-22 - 3– purposes, self-occupation

TNCP LLP.,COIMBATORE vs. ITO, NCW-1(1), COIMBATORE

In the result, the quantum\nNo

ITA 2603/CHNY/2025[2018-19]Status: DisposedITAT Chennai11 Feb 2026AY 2018-19
Section 142(1)Section 143Section 143(2)Section 23Section 23(1)Section 24Section 270ASection 36(1)(va)

paperbook filed\nbefore us. The sole issue for our consideration is whether the AO was correct\nat making the addition of deemed house property income invoking the provisions\nin Section 23(5) of the Act for the Assessment Year under consideration. It is\nseen from the records that the assessee ... also proposed to levy penalty under Section 270A for misreporting income.", "held": "The Tribunal found that the AO's addition of deemed house property income was debatable. However, considering the facts, the Tribunal decided to estimate the Annual Letable Value (ALV) at 4% on the estimated cost of unsold units

TNCD LLP.,COIMBATORE vs. ITO, NCW-1(1), CHENNAI

In the result, the quantum appeal of the assessee in ITA

ITA 2602/CHNY/2025[2018-19]Status: DisposedITAT Chennai11 Feb 2026AY 2018-19

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunathaआयकर अपील सं./Ita Nos.:2602 & 2603/Chny/2025 िनधा#रण वष# / Assessment Year: 2018-19 Tncd Llp, Ito, 126, Kg House, Vs. Non Corporate Ward -1(1), Arts College Road, Coimbatore. Coimbatore – 641 018. [Pan:Aagft-8799-R] (अपीलाथ%/Appellant) (&'थ%/Respondent) अपीलाथ% की ओर से/Appellant By : Shri. N. Arjun Raj, Advocate &'थ% की ओर से/Respondent By : Ms. R. Anitha, Addl.C.I.T. सुनवाई की तारीख/Date Of Hearing : 20.11.2025 घोषणा की तारीख/Date Of Pronouncement : 11.02.2026 आदेश /O R D E R

For Appellant: Shri. N. Arjun Raj, AdvocateFor Respondent: Ms. R. Anitha, Addl.C.I.T
Section 142(1)Section 143Section 143(2)Section 23Section 23(1)Section 24Section 270ASection 36(1)(va)

paperbook filed before us. The sole issue for our consideration is whether the AO was correct at making the addition of deemed house property income invoking the provisions in Section 23(5) of the Act for the Assessment Year under consideration. It is seen from the records that the assessee

DHEERAJ CHAUDHARY,NEW DELHI vs. ACIT, CENTRAL CIRCLE-8, NEW DELHI

In the result, appeal of the assessee in ITA No

ITA 6217/DEL/2018[2015-16]Status: DisposedITAT Delhi11 Feb 2026AY 2015-16

Bench: Shri Yogesh Kumar Us & Shri Naveen Chandra

For Appellant: Shri Ruchesh Sinha, AdvFor Respondent: Shri Sumer Singh Meena,CIT-DR
Section 153A

addition on account of deemed income from House property. The added an ad-hoc amount of Rs 1,00,000/- as deemed house property income on the ground that the assessee had shown no such income as against house property income declared in the previous AY. The assessee stated before ... assessee being in Real Estate business, had rented out its inventory flat which was sold during AY 2014-15 and hence no house property income was shown in the impugned year. The AO/CIT(A) has neither examined the explanation of the assessee nor verified the factual position. We therefore

SHARDA CHAMBERS PREMISE CO OP SOCIETY LTD ,MUMBAI vs. ACIT, 17(3), MUMBAI

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

ITA 6554/MUM/2025[2013-14]Status: DisposedITAT Mumbai23 Jan 2026AY 2013-14

Bench: Shri Om Prakash Kant () & Shri Rahul Chaudhary () Assessment Year: 2013-14

For Appellant: Mr. H.N. MotiwallaFor Respondent: Mr. Vikas Chandra, Sr. DR
Section 143(2)

raised a grou 6.2.2 The appellant raised a ground that the Ld. AO erred in nd that the Ld. AO erred in treating house property income of Rs. 5,77,284/ treating house property income of Rs. 5,77,284/- as income from as income from other sources. During ... already been offered to tax under the head that the said income had already been offered to tax under the head “Income from house property”. “Income from house property”. 5.2 In these circumstances, we are of the considered view that if In these circumstances, we are of the considered view

INCOME TAX OFFICER, FEROZEPUR vs. MS.JATIN AGRO, FORT ROAD

In the result, the appeal of the revenue is dismissed

ITA 104/ASR/2024[2017-18]Status: DisposedITAT Amritsar15 Jan 2026AY 2017-18

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta(Physical Hearing) I.T.A. No. 103 & 104/Asr/2024 Assessment Years: 2014-15 & 2017-18 Ito, Ward-3(1), Vs. M/S Jatin Agro Fort Road, Ferozepur. 152-P, Ferozepur. [Pan:-Aarpm5393F] (Appellant) (Respondent) Sh. Ashray Sarna, Ca Appellant By Respondent By Sh. Sunil Gautam, Cit. Dr

Section 143(3)Section 148Section 250Section 35A

tender which clearly shows the intention of the assessee that the whole efforts are made to generate business income and not to earn house property income. He further submitted that all conditions of the term business as laid down u/s 2(13) of the Act has been fulfilled

INCOME TAX OFFICER, WARD-3(1),FEROZEPUR, FEROZEPUR vs. MS.JATIN AGRO, FORT ROAD

In the result, the appeal of the revenue is dismissed

ITA 103/ASR/2024[2014-15]Status: DisposedITAT Amritsar15 Jan 2026AY 2014-15

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta(Physical Hearing) I.T.A. No. 103 & 104/Asr/2024 Assessment Years: 2014-15 & 2017-18 Ito, Ward-3(1), Vs. M/S Jatin Agro Fort Road, Ferozepur. 152-P, Ferozepur. [Pan:-Aarpm5393F] (Appellant) (Respondent) Sh. Ashray Sarna, Ca Appellant By Respondent By Sh. Sunil Gautam, Cit. Dr

Section 143(3)Section 148Section 250Section 35A

tender which clearly shows the intention of the assessee that the whole efforts are made to generate business income and not to earn house property income. He further submitted that all conditions of the term business as laid down u/s 2(13) of the Act has been fulfilled

ACIT, CHENNAI vs. M/S. BSR BUILDERS ENGINEERS CONTRACTORS , CHENNAI

In the result, the appeal of the assessee for AYs 2016-17 & 2017-18

ITA 1561/CHNY/2025[2016]Status: DisposedITAT Chennai14 Jan 2026

Bench: Shri Aby T. Varkey & Shri Jagadishआयकर अपील सं./Ita Nos.1311 & 1312/Chny/2025 िनधा"रणवष"/Assessment Years: 2016-17 & 2017-18 V. Bsr Builders Engineers Contractors, The Dcit, No.28, Bsr Janus, Tank Bund Road, Central Circle-2(3), Nungambakkam, Chennai-600 034. Chennai. [Pan: Aagfb 7140 N] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./Ita Nos.1274 & 1561/Chny/2025 िनधा"रणवष"/Assessment Years: 2017-18 & 2016-17 V. The Dcit / Acit, Bsr Builders Engineers Central Circle-2(3), Contractors, Chennai. No.28, Bsr Janus, Tank Bund Road, Nungambakkam, Chennai-600 034. [Pan: Aagfb 7140 N] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Mr.G. Baskar, Advocate &For Respondent: Mr.Nishanth Rao, JCIT

have deleted the addition in full 4 In any case, the properties being occupied by the appellant in course of its business, house property income does not arise from the same and thus the CIT(A) erred in confirming the addition. 5 The CIT(A) erred in upholding the addition

BSR BUILDERS ENGINEERS CONTRACTORS,,CHENNAI vs. DCIT, CENTRAL CIRCLE-2(3), CHENNAI

In the result, the appeal of the assessee for AYs 2016-17 & 2017-18

ITA 1312/CHNY/2025[2017-18]Status: DisposedITAT Chennai14 Jan 2026AY 2017-18

Bench: Shri Aby T. Varkey & Shri Jagadishआयकर अपील सं./Ita Nos.1311 & 1312/Chny/2025 िनधा"रणवष"/Assessment Years: 2016-17 & 2017-18 V. Bsr Builders Engineers Contractors, The Dcit, No.28, Bsr Janus, Tank Bund Road, Central Circle-2(3), Nungambakkam, Chennai-600 034. Chennai. [Pan: Aagfb 7140 N] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./Ita Nos.1274 & 1561/Chny/2025 िनधा"रणवष"/Assessment Years: 2017-18 & 2016-17 V. The Dcit / Acit, Bsr Builders Engineers Central Circle-2(3), Contractors, Chennai. No.28, Bsr Janus, Tank Bund Road, Nungambakkam, Chennai-600 034. [Pan: Aagfb 7140 N] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Mr.G. Baskar, Advocate &For Respondent: Mr.Nishanth Rao, JCIT

have deleted the addition in full 4 In any case, the properties being occupied by the appellant in course of its business, house property income does not arise from the same and thus the CIT(A) erred in confirming the addition. 5 The CIT(A) erred in upholding the addition

BSR BUILDERS ENGINEERS CONTRACTORS, ,CHENNAI vs. DCIT, CENT. CIRCLE-2(3), CHENNAI

In the result, the appeal of the assessee for AYs 2016-17 & 2017-18

ITA 1311/CHNY/2025[2016-17]Status: DisposedITAT Chennai14 Jan 2026AY 2016-17

Bench: Shri Aby T. Varkey & Shri Jagadishआयकर अपील सं./Ita Nos.1311 & 1312/Chny/2025 िनधा"रणवष"/Assessment Years: 2016-17 & 2017-18 V. Bsr Builders Engineers Contractors, The Dcit, No.28, Bsr Janus, Tank Bund Road, Central Circle-2(3), Nungambakkam, Chennai-600 034. Chennai. [Pan: Aagfb 7140 N] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./Ita Nos.1274 & 1561/Chny/2025 िनधा"रणवष"/Assessment Years: 2017-18 & 2016-17 V. The Dcit / Acit, Bsr Builders Engineers Central Circle-2(3), Contractors, Chennai. No.28, Bsr Janus, Tank Bund Road, Nungambakkam, Chennai-600 034. [Pan: Aagfb 7140 N] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Mr.G. Baskar, Advocate &For Respondent: Mr.Nishanth Rao, JCIT

have deleted the addition in full 4 In any case, the properties being occupied by the appellant in course of its business, house property income does not arise from the same and thus the CIT(A) erred in confirming the addition. 5 The CIT(A) erred in upholding the addition

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