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85 results for “house property”+ Section 4(1)clear

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Key Topics

Section 14884Section 143(3)80Addition to Income68Section 14752Section 26328Section 37(1)28House Property26Section 15425Section 15122Section 153A

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

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 22

Showing 1–20 of 85 · Page 1 of 5

22
Natural Justice21
Reassessment20
Section 40A(2)(b)

4) Where the property referred to in sub-section (2) consists of more than one house— (a) the provisions of that sub-section shall apply only in respect of one of such houses, which the assessee may, at his option, specify in this behalf; (b) the annual value of the house or houses, other than the house in respect

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)

House No.15 and out of which, cash of Rs. 42 lacs was seized. During the course of search at the residential premises on 15.10.2014, the assessee had stated that cash, as found, from the residence to the tune of Rs. 45.81 lacs was of different companies, in which, there is substantial cash in hand in the books of accounts

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)

House No.15 and out of which, cash of Rs. 42 lacs was seized. During the course of search at the residential premises on 15.10.2014, the assessee had stated that cash, as found, from the residence to the tune of Rs. 45.81 lacs was of different companies, in which, there is substantial cash in hand in the books of accounts

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)

House No.15 and out of which, cash of Rs. 42 lacs was seized. During the course of search at the residential premises on 15.10.2014, the assessee had stated that cash, as found, from the residence to the tune of Rs. 45.81 lacs was of different companies, in which, there is substantial cash in hand in the books of accounts

ALAUDDIN,AGRA vs. ITO, WARD 1(1)(1), AGRA, AGRA

In the result, the appeal is partly allowed for statistical purposes

ITA 241/AGR/2024[2015-16]Status: DisposedITAT Agra20 Jun 2025AY 2015-16

Bench: : Shri Sunil Kumar Singh & Shri Manish Agarwalassessment Year: 2015-16

Section 142(1)Section 147Section 148Section 151Section 2(14)Section 250Section 54

house properties, is applicable from A.Y. 2020-21. Learned CIT(Appeals) has also affirmed the stand of the Assessing Officer regarding commercial character of second property No. 19/1, Tila Ajmeri, Ghati Mamu Bhanja, Agra. 8. This appeal has been preferred on the following grounds : “1-BECAUSE, upon the facts and in overall circumstances of the case, the appellant denies

ITO 1(2), GWALIOR vs. SMT REENA AGRAWAL, GWALIOR

In the result, the appeal is allowed for statistical purposes

ITA 161/AGR/2017[2012-13]Status: DisposedITAT Agra18 Jul 2019AY 2012-13

Bench: : Shri Laliet Kumar & Dr. Mitha Lal Meenaassessment Year: 2012-13

Section 54Section 54F

1) Subject to the provisions of sub-section (4), where, in the case of an assessee being an individual or a Hindu undivided family, the capital gain arises from the transfer of any long-term capital asset, not being a residential house (hereafter in this section referred to as the original asset), and the assessee has, within a period

SATISH PRAKASH AGARWAL,AGRA vs. THE ACIT, CIRCLE 1(2)(1), AGRA, AGRA

In the result, appeal of the assessee is allowed

ITA 113/AGR/2021[2016-17]Status: DisposedITAT Agra07 Feb 2025AY 2016-17

Bench: : Shri Ramit Kocharassessment Year: 2016-17

Section 143(2)Section 143(3)Section 36(1)(iii)

4) Where the net result of the computation under the head "Income from house property" is a loss, in respect of the assessment years commencing on the 1st day of April, 1995 and the 1st day of April, 1996, such loss shall be first set off under sub-sections (1

NARAYANI RATHORE,SHIVPURI vs. ASSESSMENT UNIT,INCOME TAX DEPARTMENT, DELHI

In the result, appeal filed by the assessee is allowed

ITA 444/AGR/2025[2018-19]Status: DisposedITAT Agra21 Jan 2026AY 2018-19

Bench: Shri M. Balaganeshnarayani Rathore, Vs. Assessment Unit, Peeroth Shivpuri, Income Tax Shivpuri, Mp Department, National Faceless Appeal Centre, Delhi (Appellant) (Respondent) Pan: Dhgpr1886H

For Appellant: Shri Rajendra Sharma, AdvFor Respondent: Shri Anil Kumar, Sr. DR
Section 144BSection 147Section 148Section 148ASection 151Section 151A

House of Parliament] and formulated a Scheme called "the e-Assessment of Income Escaping Assessment Scheme, 2022" (herein after ‘the Scheme’). And that the Scheme provides that (a) the assessment, reassessment or re-computation u/s.147 of the Act and (b) the issuance of notice u/s.148 of the Act shall be through automated allocation, in accordance with risk management strategy formulated

ASHOK SAHU,JHANSI vs. INCOME TAX OFFICER, WARD 2(3)(1), JHANSI, JHANSI

In the result, appeal filed by the assessee is allowed

ITA 452/AGR/2025[2018-19]Status: DisposedITAT Agra21 Jan 2026AY 2018-19

Bench: Shri M. Balaganeshashok Sahu, Vs. Income Tax Officer, Purana Bazar, Chirgaon, Ward-2(3)(1), Jhansi Jhansi (Appellant) (Respondent) Pan: Jgsps3446H Sunita, Vs. Assessment Unit, Ward No. 2, Chobyana Income Tax Talrehat Lake View Department, Camp, Lalitpur, Lalitpur, National Faceless Up Appeal Centre, Delhi (Appellant) (Respondent) Pan: Jgps3438H

For Appellant: Shri Rajendra Sharma, AdvFor Respondent: Shri Anil Kumar, Sr. DR
Section 144BSection 147Section 148Section 148ASection 151Section 151A

House of Parliament] and formulated a Scheme called "the e-Assessment of Income Escaping Assessment Scheme, 2022" (herein after „the Scheme‟). And that the Scheme provides that (a) the assessment, reassessment or re-computation u/s.147 of the Act and (b) the issuance of notice u/s.148 of the Act shall be through automated allocation, in accordance with risk management strategy formulated

SUNITA,SAHU vs. ASSESSMENT UNIT,INCOME TAX DEPARTMENT, DELHI

In the result, appeal filed by the assessee is allowed

ITA 432/AGR/2025[2018-19]Status: DisposedITAT Agra21 Jan 2026AY 2018-19

Bench: Shri M. Balaganeshashok Sahu, Vs. Income Tax Officer, Purana Bazar, Chirgaon, Ward-2(3)(1), Jhansi Jhansi (Appellant) (Respondent) Pan: Jgsps3446H Sunita, Vs. Assessment Unit, Ward No. 2, Chobyana Income Tax Talrehat Lake View Department, Camp, Lalitpur, Lalitpur, National Faceless Up Appeal Centre, Delhi (Appellant) (Respondent) Pan: Jgps3438H

For Appellant: Shri Rajendra Sharma, AdvFor Respondent: Shri Anil Kumar, Sr. DR
Section 144BSection 147Section 148Section 148ASection 151Section 151A

House of Parliament] and formulated a Scheme called "the e-Assessment of Income Escaping Assessment Scheme, 2022" (herein after „the Scheme‟). And that the Scheme provides that (a) the assessment, reassessment or re-computation u/s.147 of the Act and (b) the issuance of notice u/s.148 of the Act shall be through automated allocation, in accordance with risk management strategy formulated

HARICHARAN RATHORE,ASHOK NAGAR vs. INCOME TAX OFFICER,ASHOK NAGAR, ASHOK NAGAR

In the result, appeal filed by the assessee is allowed

ITA 472/AGR/2025[2020-21]Status: DisposedITAT Agra21 Jan 2026AY 2020-21

Bench: Shri M. Balaganeshharicharan Rathore, Vs. Ito, 125, Path Kheda, Ashok Ashok Nagar, Nagar, Mp Mp (Appellant) (Respondent) Pan: Csqpr0999M Assessee By : Shri Rajendra Sharma, Adv Shri Manuj Sharma, Adv Revenue By: Shri Anil Kumar, Sr. Dr Date Of Hearing 21/01/2026 Date Of Pronouncement 21/01/2026

For Appellant: Shri Rajendra Sharma, AdvFor Respondent: Shri Anil Kumar, Sr. DR
Section 144BSection 147Section 148Section 148ASection 151Section 151A

House of Parliament] and formulated a Scheme called "the e-Assessment of Income Escaping Assessment Scheme, 2022" (herein after „the Scheme‟). And that the Scheme provides that (a) the assessment, reassessment or re- computation u/s.147 of the Act and (b) the issuance of notice u/s.148 of the Act shall be through automated allocation, in accordance with risk Haricharan Rathore management

BADARIPRASAD,GUNA vs. INCOME TAX OFFICER GUNA, GUNA

In the result, appeal filed by the assessee is allowed

ITA 473/AGR/2025[2018-19]Status: DisposedITAT Agra21 Jan 2026AY 2018-19

Bench: Shri M. Balaganeshbadriprasad, Vs. Income Tax Officer, Heerabagh Colony, Guna, Guna, Gwalior Gwalior (Appellant) (Respondent) Pan: Arapr6314B

For Appellant: Shri Rajendra Sharma, AdvFor Respondent: Shri Anil Kumar, Sr. DR
Section 144BSection 147Section 148Section 148ASection 151Section 151A

House of Parliament] and formulated a Scheme called "the e-Assessment of Income Escaping Assessment Scheme, 2022" (herein after ‘the Scheme’). And that the Scheme provides that (a) the assessment, reassessment or re-computation u/s.147 of the Act and (b) the issuance of notice u/s.148 of the Act shall be through automated allocation, in accordance with risk management strategy formulated

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

4] [In favour of assessee] ITA Nos. 195 & 196/Agr/2015 12 (12) In the case at present, the CIT reopened the assessment invoking section 263 without appreciating that the claim of the assessee was allowed by the assessing officer was a possible view which was taken by the department earlier also consistently except Asst. Year 2009-10 which was allowed

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)

4,5,&6). The Ld CIT(A) has again relied upon the comments of special auditor on Point no. 3 at page 51 of the Paper Book. Despite the objections by the assessee that the special auditor has no legal authority to decide the application of section 2(15) of the Act and the Ld. CIT(A) having admitted that

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)

4,5,&6). The Ld CIT(A) has again relied upon the comments of special auditor on Point no. 3 at page 51 of the Paper Book. Despite the objections by the assessee that the special auditor has no legal authority to decide the application of section 2(15) of the Act and the Ld. CIT(A) having admitted that

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)

4,5,&6). The Ld CIT(A) has again relied upon the comments of special auditor on Point no. 3 at page 51 of the Paper Book. Despite the objections by the assessee that the special auditor has no legal authority to decide the application of section 2(15) of the Act and the Ld. CIT(A) having admitted that

BIPIN BABU AGRAWAL,MATHURA vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, AGRA, AGRA

In the result, appeals ITA Nos

ITA 378/AGR/2025[2015-16]Status: DisposedITAT Agra08 Dec 2025AY 2015-16

Bench: : Shri M. Balaganesh & Shri Sunil Kumar Singh

Section 132Section 132(1)Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 153ASection 154

section 142(1) of the Act were also issued and served upon the assessee, who responded in consequence thereof. After considering the assessee’s reply dated 01.04.2021, Ld. Assessing Officer found that assessee owned three house properties, out of which one house property No. 14, Kamla Bihar Colony, Mathura was self occupied property and remaining two houses No. 4

BIPIN BABU AGRAWAL,MATHURA vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, AGRA, AGRA

In the result, appeals ITA Nos

ITA 377/AGR/2025[2013-14]Status: DisposedITAT Agra08 Dec 2025AY 2013-14

Bench: : Shri M. Balaganesh & Shri Sunil Kumar Singh

Section 132Section 132(1)Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 153ASection 154

section 142(1) of the Act were also issued and served upon the assessee, who responded in consequence thereof. After considering the assessee’s reply dated 01.04.2021, Ld. Assessing Officer found that assessee owned three house properties, out of which one house property No. 14, Kamla Bihar Colony, Mathura was self occupied property and remaining two houses No. 4

BIPIN BAU AGRAWAL,MATHURA vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, AGRA, AGRA

In the result, appeals ITA Nos

ITA 379/AGR/2025[2016-17]Status: DisposedITAT Agra08 Dec 2025AY 2016-17

Bench: : Shri M. Balaganesh & Shri Sunil Kumar Singh

Section 132Section 132(1)Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 153ASection 154

section 142(1) of the Act were also issued and served upon the assessee, who responded in consequence thereof. After considering the assessee’s reply dated 01.04.2021, Ld. Assessing Officer found that assessee owned three house properties, out of which one house property No. 14, Kamla Bihar Colony, Mathura was self occupied property and remaining two houses No. 4