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58 results for “house property”+ Section 6clear

Sorted by relevance

Mumbai2,726Delhi2,320Bangalore813Chennai517Jaipur514Hyderabad445Ahmedabad352Pune305Chandigarh269Kolkata262Indore201Cochin180Surat115Rajkot114Visakhapatnam102Raipur100Nagpur91Amritsar83SC79Lucknow78Patna70Agra58Jodhpur41Cuttack39Guwahati32Allahabad18Dehradun18Jabalpur12Varanasi12Ranchi8Panaji7A.K. SIKRI ROHINTON FALI NARIMAN4ANIL R. DAVE SHIVA KIRTI SINGH1ARIJIT PASAYAT C.K. THAKKER1D.K. JAIN JAGDISH SINGH KHEHAR1T.S. THAKUR ROHINTON FALI NARIMAN1H.L. DATTU S.A. BOBDE1

Key Topics

Section 143(3)70Section 14856Addition to Income47Section 14734Section 26326Section 37(1)25Section 15425Section 153A18Section 14515Natural Justice

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

6. However, while giving benefit of deduction claimed by assessee u/s. 54 of the Act from the capital gain of Rs.37,35,606/-, learned Assessing Officer allowed deduction to the extent of Rs.9,31,060/- (sale consideration of Rs.8,50,000/- plus Stamp Duty of Rs.81,060/-) pertaining to purchase of first new residential house property No. 19/180, Tila Ammeri

Showing 1–20 of 58 · Page 1 of 3

15
House Property15
Bogus Purchases14

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)

6. Ld. Sr. DR, on the other hand, relied upon the order of ld. CIT(Appeals). 7. I have considered rival contentions and perused the material on record. I have observed that the assessee filed return of income on 06.03.2017, declaringtotal income of Rs.5,17,690/-. Assessee is drawing income from house property, income from other sources, and also income

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

6. Perused the records and heard learned representative for the assessee and learned CIT(DR) for revenue. 7. Learned AR has submitted that it is an admitted fact that the said notional addition of income from house property is not based on the incriminating material found during the search proceedings. Learned CIT(Appeals) has ignored the referred apex court judgment

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

6. Perused the records and heard learned representative for the assessee and learned CIT(DR) for revenue. 7. Learned AR has submitted that it is an admitted fact that the said notional addition of income from house property is not based on the incriminating material found during the search proceedings. Learned CIT(Appeals) has ignored the referred apex court judgment

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

In the result, appeals ITA Nos

ITA 380/AGR/2025[2017-18]Status: DisposedITAT Agra08 Dec 2025AY 2017-18

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

6. Perused the records and heard learned representative for the assessee and learned CIT(DR) for revenue. 7. Learned AR has submitted that it is an admitted fact that the said notional addition of income from house property is not based on the incriminating material found during the search proceedings. Learned CIT(Appeals) has ignored the referred apex court judgment

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

6. Perused the records and heard learned representative for the assessee and learned CIT(DR) for revenue. 7. Learned AR has submitted that it is an admitted fact that the said notional addition of income from house property is not based on the incriminating material found during the search proceedings. Learned CIT(Appeals) has ignored the referred apex court judgment

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

6 That the AO incorrectly computed the income from house property by disregarding the actual facts related to the property, including the documentary evidence to be provided. The addition was made without a proper basis and was confirmed by the CIT(A) without due consideration. 7 That the AO failed to account for the appropriate deductions under Section

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

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

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

SH. YUGAL KISHOR AGARWAL,AGRA vs. DCIT, CIRCLE 4(3)(1), ETAH

In the result, appeal filed by the assessee is allowed

ITA 3/AGR/2023[2012-13]Status: DisposedITAT Agra15 Jan 2025AY 2012-13

Bench: : Shri Ramit Kocharassessment Year: 2012-13

Section 143(2)Section 143(3)Section 147Section 148Section 57

house property, Remuneration and interest from Partnership firm and income from other sources. While framing reassessment order u/s 147 read with Section 143(3) dated 24.10.2019, the Assessing Officer made two additions – firstly, disallowance of Rs.12,15,413/- claimed by the assessee as expenditure against income from other sources by invoking provision of Section

POONAM SAXENA,ALIGARH vs. ITO, WARD 4(1)(5), ALIGARH

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

ITA 34/AGR/2024[2017-18]Status: DisposedITAT Agra22 Apr 2025AY 2017-18

Bench: Shri Sunil Kumar Singh & Shri Brajesh Kumar Singh[Assessment Year: 2017-18]

Section 142(1)Section 143(2)Section 143(3)Section 144Section 69A

6. In the statement of facts, the assessee submitted as under:- The appellant is a lady engaged in the business of Teaching students for last several years apart from having income from house property and Interest Income. She filed her return of income for A.Y. 2017-18 showing an income of Rs.3,14,410.00 on 16.02.2018. The assessment was completed

SURBHI ANAND,SOUTH DELHI vs. ACIT, CIRCLE-1(1)(1), AGRA

In the result, the appeal of the assessee is allowed

ITA 258/AGR/2025[2023-24]Status: DisposedITAT Agra09 Oct 2025AY 2023-24

Bench: Shri Sunil Kumar Singh & Shri Brajesh Kumar Singh[Assessment Year: 2023-24] Surbhi Anand, Acit, C-155, Basement, Lajpat Circle-1(1)(1), Nagar-2, South Delhi, Vs Aayakar Bhawan, Sanjay Place, Delhi-110024 Agra, Uttar Pradesh-282002 Pan-Acypa6580B Appellant Respondent Appellant By Shri Sahib P. Satsangi, Ca Respondent By Shri Anil Kumar, Sr. Dr Date Of Hearing 15.07.2025 Date Of Pronouncement 09.10.2025 Order, Per Brajesh Kumar Singh, Am

Section 143Section 143(1)Section 145Section 154Section 193

House Property, Business, Capital Gains and Other sources consisting of Interest and Dividend on investments. During the A.Y. 2018-19 the appellant made investments in 8% Taxable Government of India Bonds (herein after referred to as 8% RBI Bond) through Mis Stock Holding Corporation of India Ltd. (herein after referred to as SHCIL) as under: 8% RBI Bond Cumulative

BHARTI BANSAL,AGRA vs. DCIT-1, AGRA

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

ITA 304/AGR/2016[2010-11]Status: DisposedITAT Agra27 Jan 2025AY 2010-11

Bench: : Shri Ramit Kocharassessment Year: 2010-11

Section 143(1)Section 143(2)Section 143(3)Section 145(3)Section 44A

Section 143(3). Statutory notices u/s. 143(2) and 142(1) were issued by the AO to the assessee during the course of assessment proceedings. The assessee is a proprietor of M/s. Shakti Construction ,and derives business income from contract work, income from house 2 | P a g e property and income from other sources. The assessee participated

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 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

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

YOGENDRA SHARMA,DELHI vs. INCOME TAX OFFICER, ETAH

In the result, the appeal preferred by assessee is allowed

ITA 408/AGR/2025[2012-13]Status: DisposedITAT Agra19 Dec 2025AY 2012-13

Bench: : Shri S. Rifaur Rahmanassessment Year: 2012-13 Yogendra Sharma, I-4695, 2Nd Vs. Income-Tax Officer, Floor, Gali No. 4-B, Balbir Nagar Ward 3(2), Etah. Extension, Shahdara, Delhi. Pan :Cgkps6492J (Appellant) (Respondent)

Section 143(2)Section 143(3)Section 147Section 148Section 50C

sections 234A/234B/234C is wrong and without prejudice; the initiation of penalty proceedings, if any, is unwarranted. 12. That the Appellant craves leave to add, alter, amend, vary or withdraw any ground of appeal and to urge additional grounds at the time of hearing.” 5 | P a g e 6. At the time of hearing, assessee has brought to my notice