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40 results for “house property”+ Section 27clear

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Key Topics

Section 143(3)52Addition to Income34Section 26328Section 37(1)22Section 12A15Natural Justice14Section 153A11Section 14511Section 142A11

D.C.I.T., CIRCLE-2, GWALIOR vs. M/S PREM MOTORS PVT LTD., GWALIOR

The appeals of the department are dismissed

ITA 327/AGR/2014[2010-11]Status: DisposedITAT Agra16 Nov 2017AY 2010-11
Section 2(22)(e)Section 22Section 40A(2)(b)

section (1) as if such house or houses had been let. 4.6.1 A plain reading of the aforesaid provisions makes it clear that where a property is fully let out, its Annual Value is to be taken at ITA 322 & 327/Agra/2015 26 higher of the actual rent received / receivable from the said property or the sum for which the said

AGRA DEVELOPMENT AUTHORITY,AGRA vs. DCIT., CIRCLE-1, AGRA

The appeals of the assessee are allowed and the appeal of the revenue is dismissed

ITA 216/AGR/2016[2011-12]Status: DisposedITAT Agra

Showing 1–20 of 40 · Page 1 of 2

Section 14811
Bogus Purchases11
Exemption5
17 May 2021
AY 2011-12
Section 124Section 142Section 153

27 or Section 28 to make any order directing the sealing of such development in a development area in such manner as may be prescribed for the purposes of carrying out the provisions of this Act. -------------- 29.Conferment of other powers on the Authority.- After a Master Plan or Zonal Development Plan has come into operation under section 12, the Development

JHASI DEVELOPMENT AUTHORITY,JHANSI vs. DY. C.I.T., CIRCLE-4, AGRA

In the result the appeal of the assessee is allowed and the appeal

ITA 256/AGR/2014[2010-11]Status: DisposedITAT Agra13 Jan 2021AY 2010-11

Bench: Shri Laliet Kumar,And Dr. Mitha Lal Meenajhansi Development Authority Vs..Dcit Circle-4, Commissionerycompus, Agra. Jhansi. (Now The Dy. Cit Panno.Aaalj0068K (Exemption) Ghaziabad. (Assessee) (Revenue) Acit, 4(1), Vs..Jhansi Development Agra. Authority (Now The Dy. Cit Commissionerycompus, Jhansi. (Exemption) Ghaziabad. Panno.Aaalj0068K (Revenue) (Assessee)

Section 12ASection 145(3)Section 2(15)

27 (In ITA Nos. 149 to 151/Agra/2017) proviso to clause (15) of section 2 become applicable in the case of such person in the said previous year. 8.2 Explanatory note given in the Memorandum of Finance Bill 2012 for inserting a new proviso in section 10(23C) and bringing a new sub-section (8) in section 13 is as under

ACIT CIRCLE-4, AGRA vs. JHANSI DEVELOPMENT AUTHORITY, JHANSI

In the result the appeal of the assessee is allowed and the appeal

ITA 355/AGR/2014[2010-11]Status: DisposedITAT Agra13 Jan 2021AY 2010-11

Bench: Shri Laliet Kumar,And Dr. Mitha Lal Meenajhansi Development Authority Vs..Dcit Circle-4, Commissionerycompus, Agra. Jhansi. (Now The Dy. Cit Panno.Aaalj0068K (Exemption) Ghaziabad. (Assessee) (Revenue) Acit, 4(1), Vs..Jhansi Development Agra. Authority (Now The Dy. Cit Commissionerycompus, Jhansi. (Exemption) Ghaziabad. Panno.Aaalj0068K (Revenue) (Assessee)

Section 12ASection 145(3)Section 2(15)

27 (In ITA Nos. 149 to 151/Agra/2017) proviso to clause (15) of section 2 become applicable in the case of such person in the said previous year. 8.2 Explanatory note given in the Memorandum of Finance Bill 2012 for inserting a new proviso in section 10(23C) and bringing a new sub-section (8) in section 13 is as under

JHANSI DEVELOPMENT AUTHORITY,JHANSI vs. ACIT CIRCLE-4, AGRA

In the result the appeal of the assessee is allowed and the appeal

ITA 149/AGR/2017[2011-12]Status: DisposedITAT Agra13 Jan 2021AY 2011-12

Bench: Shri Laliet Kumar,And Dr. Mitha Lal Meenajhansi Development Authority Vs..Dcit Circle-4, Commissionerycompus, Agra. Jhansi. (Now The Dy. Cit Panno.Aaalj0068K (Exemption) Ghaziabad. (Assessee) (Revenue) Acit, 4(1), Vs..Jhansi Development Agra. Authority (Now The Dy. Cit Commissionerycompus, Jhansi. (Exemption) Ghaziabad. Panno.Aaalj0068K (Revenue) (Assessee)

Section 12ASection 145(3)Section 2(15)

27 (In ITA Nos. 149 to 151/Agra/2017) proviso to clause (15) of section 2 become applicable in the case of such person in the said previous year. 8.2 Explanatory note given in the Memorandum of Finance Bill 2012 for inserting a new proviso in section 10(23C) and bringing a new sub-section (8) in section 13 is as under

RAJ SINGH,MATHURA vs. ITO-3(3), MATHURA

In the result appeal is allowed

ITA 408/AGR/2018[2008-09]Status: DisposedITAT Agra22 Mar 2019AY 2008-09

Bench: Shri Sudhanshu Srivastava & Dr. Mitha Lal Meenashri. Raj Singh, Vs.. Income Tax Officer- 3(3), Village- Kharaut Chhata, Mathura Mathura. Pan: Akvpr1777Q (Appellant) (Respondent)

Section 144Section 148Section 151

property. In view of the above facts, I have reasons to believe that the income chargeable to tax has escaped assessment. Issue notice under section 148 of the Income Tax Act, 1961.” 25. The ITAT quashed Notice under section 148 by observing that: “From the reading of the reasons, it is quite evident that the ld. AO has not applied

GURDEEP SINGH,AGRA vs. PR.CIT.-1,, AGRA

In the result, appeal of assessee is allowed

ITA 31/AGR/2021[2015-16]Status: DisposedITAT Agra25 Oct 2023AY 2015-16

Bench: Sh. Shamim Yahya & Shri Anubhav Sharmagurdeep Singh Vs. The Pr. Cit-1 33, Laxmi Nagar, Sikandra, Agra Agra, Uttar Pradesh-282007 Pan No. Aflps 7500 K (Appellant) (Respondent) Assessee By Shri Anil Verma, Adv. Revenue By Shri Surendra Pal, Cit(Dr) Date Of Hearing: 11.10.2023 Date Of Pronouncement: 25.10.2023

Section 143(3)Section 263Section 45Section 54F

properties one is under construction and other is occupied by a tenant while in the description at point no. 5, it is stated that these two plots are being used for construction of residential house and therefore, the issue needs a fresh inquiry as requisite verification was not done during the assessment proceedings.” 4. Further, Learned Pr.CIT held that Explanation

ADARSH SINGH KUSHWAH,GWALIOR vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 3(1), GWALIOR , GWALIOR

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 289/AGR/2025[2017-18]Status: DisposedITAT Agra06 Aug 2025AY 2017-18

Bench: Shri Sunil Kumar Singh & Shri Brajesh Kumar Singh[Assessment Year: 2017-18] Adarsh Singh Kushwah, Deputy Commissioner Of Income Tansen Nagar, Hazira, Gwalior, Tax, Circle-3(1), Aaykar Bhawan, Madhya Pradesh-474002 Vs City Centre, Gwalior, Madhya Pradesh-474011 Pan-Ajvpk5450E Appellant Respondent

Section 143(3)Section 253(5)Section 69A

house property, business and other sources and had also submitted his return of income declaring total income of Rs. 27,64,450/- 2. That, the order was passed by the Ld. Commissioner of Income Tax (Appeals)13.01.2025. 3. That, I decided to file the appeal before the Hon'ble Income Tax Appellate Tribunal and appeal was to be filed

SAPNA CHAUHAN,ETAWAH vs. ITO, ETAWAH

In the result,both the appeals in ITA No

ITA 137/AGR/2018[2009-10]Status: DisposedITAT Agra22 Mar 2019AY 2009-10

Bench: Shri Sudhanshu Srivastava & Dr. Mitha Lal Meena

Section 143(2)Section 143(3)Section 147Section 148Section 148(2)Section 234B

27-31)the Hon’ble Allahabad High Court set-aside the order passed by the Hon’ble ITAT wherein the Hon’ble ITAT refused to entertain the ground regarding the validity of re-assessment proceedings on the ground that assessee having raised no objection against validity of re-assessment proceedings itself, it had conceded the same and the assessee

SHRI ATUL SRIVASTAVA,AGRA vs. PCIT-1, AGRA, AGRA

The appeals of the assessees are allowed in above terms

ITA 57/AGR/2022[2012-13]Status: DisposedITAT Agra30 Apr 2025AY 2012-13

Bench: : Smt. Annapurna Gupta & Shri Sunil Kumar Singhassessment Year: 2012-13

Section 143(3)Section 147Section 148Section 263

Section 50C, the value adopted by the Stamp Valuation Authority was deemed to be the full value of the consideration received as a result of the transfer and thus, the difference of Rs. 62,48,400/- (Rs. 1,16,65,000/- less Rs. 54,16,600/-) was to be brought to tax. Half share of the Assessee as co-owner

SMT. SARIKA SRIVASTAVA,AGRA vs. PCIT-1, AGRA, AGRA

The appeals of the assessees are allowed in above terms

ITA 56/AGR/2022[2012-13]Status: DisposedITAT Agra30 Apr 2025AY 2012-13

Bench: : Smt. Annapurna Gupta & Shri Sunil Kumar Singhassessment Year: 2012-13

Section 143(3)Section 147Section 148Section 263

Section 50C, the value adopted by the Stamp Valuation Authority was deemed to be the full value of the consideration received as a result of the transfer and thus, the difference of Rs. 62,48,400/- (Rs. 1,16,65,000/- less Rs. 54,16,600/-) was to be brought to tax. Half share of the Assessee as co-owner

MAHIM PATRAN P. LTD,NEW DELHI vs. PR. CIT -2, AGRA

In the result, the appeals are dismissed

ITA 195/AGR/2015[2010-11]Status: DisposedITAT Agra02 Sept 2019AY 2010-11

Bench: : Shri Laliet Kumar & Dr. Mitha Lal Meena

Section 143(3)Section 199(1)Section 205Section 263

property or of the unit holder, or of the shareholder as the case may be, and credit shall be given to him for the amount so ITA Nos. 195 & 196/Agr/2015 18 deducted in production of the certificate furnished under section 203 in the assessment made under this act for the assessment year for which such income is assessed. From

SH. SACHIN ARORA,MATHURA vs. I.T.O.-3(4), MATHURA

In the result, all the appeals are allowed

ITA 118/AGR/2015[2008-09]Status: DisposedITAT Agra19 Dec 2017AY 2008-09

Bench: Shri A. D. Jain & Dr. Mitha Lal Meena

Housing Pvt. Ltd. 12, 3rd Vs..ACIT-Circle 4(1), FL. Maruti Plaza, Sanjay Place, Agra. Agra. PAN No.AAECM5868P (Assessee) (Revenue) Assessee by Shri Shashank Agarwal, AR. Revenue by Shri Waseem Arshad, Sr.DR. Date of Hearing 11.10.2017 Date of Pronouncement 19.12.2017 ORDER PER, BENCH: All these appeals by the assessees involve a common legal issue and therefore, they are being

ACIT-CIRCEL-2(1)(1), AGRA vs. MAYANK AGRAWAL, AGRA

In the result, the appeal filed by the assessee is allowed, the CO raised by the assessee and appeal filed by the Revenue are dismissed

ITA 336/AGR/2025[2015-16]Status: DisposedITAT Agra04 Dec 2025AY 2015-16

Bench: SHRI S. RIFAUR RAHMAN (Accountant Member), SHRI SUNIL KUMAR SINGH (Judicial Member)

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Shri Arun Kumar Yadav, CIT DR
Section 132(1)Section 132(4)

27. At the time of hearing, ld. DR of the Revenue submitted that the relevant grounds out of which Ground Nos.1 to 4 are technical and Ground Nos.7 & 11 relating to issue of additional evidences under Rule 46A and section 65B of the Indian Evidence Act. On merits, he submitted that Ground Nos.5, 6, 8 9 & 10 are on merits

VISHWAMBHAR DAYAL AGARWAL,AGRA vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE2(1)(1), AGRA, AGRA

In the result, the appeal filed by the assessee is allowed, the CO raised by the assessee and appeal filed by the Revenue are dismissed

ITA 330/AGR/2025[2015-16]Status: DisposedITAT Agra04 Dec 2025AY 2015-16

Bench: SHRI S. RIFAUR RAHMAN (Accountant Member), SHRI SUNIL KUMAR SINGH (Judicial Member)

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Shri Arun Kumar Yadav, CIT DR
Section 132(1)Section 132(4)

27. At the time of hearing, ld. DR of the Revenue submitted that the relevant grounds out of which Ground Nos.1 to 4 are technical and Ground Nos.7 & 11 relating to issue of additional evidences under Rule 46A and section 65B of the Indian Evidence Act. On merits, he submitted that Ground Nos.5, 6, 8 9 & 10 are on merits

ACIT-CIRCLE-2(1)(1), AGRA vs. PUNEET AGARWAL, AGRA

In the result, the appeal filed by the assessee is allowed, the CO raised by the assessee and appeal filed by the Revenue are dismissed

ITA 338/AGR/2025[2015-16]Status: DisposedITAT Agra04 Dec 2025AY 2015-16

Bench: SHRI S. RIFAUR RAHMAN (Accountant Member), SHRI SUNIL KUMAR SINGH (Judicial Member)

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Shri Arun Kumar Yadav, CIT DR
Section 132(1)Section 132(4)

27. At the time of hearing, ld. DR of the Revenue submitted that the relevant grounds out of which Ground Nos.1 to 4 are technical and Ground Nos.7 & 11 relating to issue of additional evidences under Rule 46A and section 65B of the Indian Evidence Act. On merits, he submitted that Ground Nos.5, 6, 8 9 & 10 are on merits

FIROZABAD SHIKOHABAD,FIROZABAD vs. C.I.T.-II, AGRA

In the result, appeal of the assessee is allowed

ITA 55/AGR/2015[2014-15]Status: DisposedITAT Agra07 Feb 2018AY 2014-15

Bench: This Bench, Alongwith The Annexures Mentioned Therein. The Contents Thereof Are As Follows:

Section 12ASection 2(15)

property, to curry out building, engineering, mining and oilier operations, to execute works in connection with the supply of water and electricity, to dispose of sewage and to provide and maintain other services and amenities and generally to do anything necessary or expedient for purposes of such development and for purposes incidental thereto:” 6. The CIT(A) has rejected

SUDHIR CHAUDHRY,MATHURA vs. DC/AC CIRCLE 1(3)(1),, MATHURA

In the result, appeal filed by the assessee is allowed

ITA 246/AGR/2025[2017-18]Status: DisposedITAT Agra29 Dec 2025AY 2017-18

Bench: : Shri S. Rifaur Rahman & Shri Sunil Kumar Singhassessment Year: 2017-18

Section 115BSection 131Section 143(2)Section 69A

property, which did not materialize, and accordingly was returned to the assessee in A.Y. 2016-17. This cash was thereafter deposited in the bank account of the appellant. The statement was unambiguous and leaves no scope for alleging any inconsistency and banking thereon for making the addition. 12. While framing the assessment order, the Ld. AO has failed to bring

DEVEN CHAUDHRY,MATHURA vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1(3)(1), MATHURA

In the result, appeal filed by the assessee is allowed

ITA 8/AGR/2025[2017-18]Status: DisposedITAT Agra29 Dec 2025AY 2017-18

Bench: : Shri S. Rifaur Rahman & Shri Sunil Kumar Singh

Section 115BSection 131Section 143(2)Section 69A

property, which did not materialize, and accordingly was returned to the assessee in A.Y. 2016-17. This cash was thereafter deposited in the bank account of the appellant. The statement was unambiguous and leaves no scope for alleging any inconsistency and banking thereon for making the addition. 12. While framing the assessment order, the Ld. AO has failed to bring

DEPUTY COMMISSIONER OF INCOME TAX, AGRA vs. MAHESH EDIBLE OIL INDUSTRIES LTD, DELHI

The appeal of the assessee stands partly allowed

ITA 160/AGR/2023[2015-16]Status: DisposedITAT Agra25 Apr 2025AY 2015-16

Bench: Hon’Ble Shri Satbeer Singh Godara, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपीलसं./ Ita No.113/Agr/2023 (िनधा"रणवष" / Assessment Year: 2013-14) & 2. आयकरअपीलसं./ Ita No.114/Agr/2023 (िनधा"रणवष" / Assessment Year: 2014-15) & 3. आयकरअपीलसं./ Ita No.115/Agr/2023 (िनधा"रणवष" / Assessment Year: 2015-16) & 4. आयकरअपीलसं./ Ita No.116/Agr/2023 (िनधा"रणवष" / Assessment Year: 2016-17) & 5. आयकरअपीलसं./ Ita No.117/Agr/2023 (िनधा"रणवष" / Assessment Year: 2017-18) & 6. आयकरअपीलसं./ Ita No.118/Agr/2023 (िनधा"रणवष" / Assessment Year: 2018-19) & 7. आयकरअपीलसं./ Ita No.119/Agr/2023 (िनधा"रणवष" / Assessment Year: 2019-20) M/S Mahesh Edible Oil Industries Ltd. Acit-Central Circle बनाम/ 3/14-A, Jungpura-B Agra. Vs. New Delhi – 110 014. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaccm-7102-J (अपीलाथ"/Appellant) : (""थ" / Respondent) & 8. आयकरअपीलसं./ Ita No.157/Agr/2023 (िनधा"रणवष" / Assessment Year: 2013-14) &

For Appellant: Sh. Rakesh Gupta (Adv.), Sh. SomilFor Respondent: Sh. Sukesh Kumar Jain, Ld. CIT-DR
Section 142ASection 143(3)Section 145Section 153ASection 37(1)

section 44AD of the Income Tax Act, 1961 . 3. The Ld. CIT(A)-V, Kanpur has erred in law and on facts in directing the AO to verify the investment of Rs. 89,79,185/- out of total addition of Rs.99,56,944/- made u/s 69B of the Act on account of unexplained investment in factory building at Kota