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7 results for “house property”+ Section 271(1)clear

Sorted by relevance

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Key Topics

Section 14713Section 14812Section 271(1)(b)12Section 69A7Deduction7Penalty7Addition to Income7Section 1516Section 144B6Unexplained Money

VINOD KUMAR GUPTA,JHANSI vs. ITO, WARD-2(3)(1), JHANSI

In the result, the appeals of the assessee in ITA Nos

ITA 391/AGR/2025[2017-18]Status: DisposedITAT Agra26 Nov 2025AY 2017-18
Section 144BSection 147Section 148Section 151Section 271(1)(b)Section 69A

house property loss and additions for unexplained money under section 69A, as well as denial of deductions under Chapter VIA. The assessee's appeal before the CIT(A) was dismissed as additional evidence was not admitted.", "held": "The Tribunal found that the additional evidences submitted by the assessee were relevant and crucial for adjudicating the issues. Therefore, in the interest

VINOD KUMAR GUPTA,JHANSI vs. ITO, WARD-2(3)(1), JHANSI

6
Reassessment6
Disallowance6

In the result, the appeals of the assessee in ITA Nos

ITA 389/AGR/2025[2015-16]Status: DisposedITAT Agra26 Nov 2025AY 2015-16
For Appellant: \nShri Anurag Sinha, AdvFor Respondent: \nShri Anil Kumar, Sr. DR
Section 144BSection 147Section 148Section 151Section 271(1)(b)Section 69A

1\nPage | 2\nPage | 3\nPage | 4", "summary": { "facts": "The assessee filed returns for AYs 2014-15 to 2017-18. For AY 2017-18, reassessment proceedings were initiated under section 147 after identifying un-explained bank credits. Additions were made for disallowing house property loss, unexplained money, and denying Chapter VIA deductions. The CIT(A) dismissed the appeal without admitting

SHYAM SINGH YADAV,GWALIOR vs. ITO 2(2), GWL, GWALIOR

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

ITA 340/AGR/2024[2012-13]Status: HeardITAT Agra05 Feb 2025AY 2012-13

Bench: Shri M. Balaganesh(Through Virtual Hearing) Shyam Singh Yadav, Vs. Ito, Opp. Doordarshan Kendra, Ward-2(2), Thatipur Gaon, Morar, Gwalior, Mp Gwalior (Appellant) (Respondent) Pan: Abhpy8702B Assessee By : Shri S. C. Jain, Adv Revenue By: Shri Shalenndra Srivastava, Sr. Dr Date Of Hearing 05/02/2025 Date Of Pronouncement 05/02/2025

For Appellant: Shri S. C. Jain, AdvFor Respondent: Shri Shalenndra Srivastava, Sr. DR
Section 147Section 24Section 69A

Sections 271(1)(c) and 271(1)(b) of the Income Tax Act, 1961 without proper justification or consideration of the specific facts of the case. 11 That the appellant reserves the rights of alteration, addition, deletion and/ or modification in the grounds of appeal at the time and/or before disposal of the appeal.” 3. We have heard the rival

VINOD KUMAR GUPTA,JHANSI vs. ITO, WARD-2(3)(1), JHANSI

In the result, the appeals of the assessee in ITA Nos

ITA 369/AGR/2025[2016-17]Status: DisposedITAT Agra26 Nov 2025AY 2016-17
Section 144BSection 147Section 148Section 151Section 271(1)(b)Section 69A

1\nPage | 2\nPage | 3\nPage | 4", "summary": { "facts": "The assessee filed returns for AYs 2014-15 to 2017-18. For AY 2017-18, reassessment proceedings were initiated under section 148 due to alleged unexplained cash/credit entries in the bank account. Additions were made for disallowance of loss from house property, unexplained money, and denial of Chapter VIA deduction

VINOD KUMAR GUPTA,JHANSI vs. ITO, WARD-2(3)(1), JHANSI

In the result, the appeals of the assessee in ITA Nos

ITA 388/AGR/2025[2014-15]Status: DisposedITAT Agra26 Nov 2025AY 2014-15

Bench: Shri M. Balaganesh(Through Virtual Hearing)

For Appellant: Shri Anurag Sinha, AdvFor Respondent: Shri Anil Kumar, Sr. DR
Section 144BSection 147Section 148Section 151Section 271(1)(b)Section 69A

Section 144B of the Act on 26.03.2022 wherein, loss from house property of Rs. 52,567/- was disallowed apart from making addition on account of unexplained money u/s 69A in respect of credits in the bank account in the sum of Rs. 28,20,500 and denying deduction under Chapter VIA to the tune of Rs. 2,50,000/-. These

VINOD KUMAR GUPTA,JHANSI vs. ITO, WARD-2(3)(1), JHANSI

In the result, the appeals of the assessee in ITA Nos

ITA 367/AGR/2025[2014-15]Status: DisposedITAT Agra26 Nov 2025AY 2014-15

Bench: Shri M. Balaganesh(Through Virtual Hearing)

For Appellant: Shri Anurag Sinha, AdvFor Respondent: Shri Anil Kumar, Sr. DR
Section 144BSection 147Section 148Section 151Section 271(1)(b)Section 69A

Section 144B of the Act on 26.03.2022 wherein, loss from house property of Rs. 52,567/- was disallowed apart from making addition on account of unexplained money u/s 69A in respect of credits in the bank account in the sum of Rs. 28,20,500 and denying deduction under Chapter VIA to the tune of Rs. 2,50,000/-. These

VINOD KUMAR GUPTA,JHANSI vs. ITO, WARD-2(3)(1), JHANSI

In the result, the appeals of the assessee in ITA Nos

ITA 368/AGR/2025[2015-16]Status: DisposedITAT Agra26 Nov 2025AY 2015-16

Bench: Shri M. Balaganesh(Through Virtual Hearing)

For Appellant: Shri Anurag Sinha, AdvFor Respondent: Shri Anil Kumar, Sr. DR
Section 144BSection 147Section 148Section 151Section 271(1)(b)Section 69A

Section 144B of the Act on 26.03.2022 wherein, loss from house property of Rs. 52,567/- was disallowed apart from making addition on account of unexplained money u/s 69A in respect of credits in the bank account in the sum of Rs. 28,20,500 and denying deduction under Chapter VIA to the tune of Rs. 2,50,000/-. These