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10 results for “house property”+ Section 73(4)clear

Sorted by relevance

Delhi1,428Mumbai1,308Karnataka548Bangalore479Ahmedabad287Chennai282Jaipur270Hyderabad249Kolkata221Surat170Chandigarh152Indore114Cochin113Telangana72Pune66Calcutta57Raipur55Rajkot45Nagpur43Visakhapatnam42Lucknow38Guwahati23Cuttack22SC19Agra10Amritsar9Patna9Rajasthan8Jodhpur8Varanasi7Dehradun6Orissa4Allahabad3Ranchi3Andhra Pradesh1Jabalpur1

Key Topics

Section 12A9Addition to Income9Section 145(3)7Section 2(15)6Section 132(1)4Section 132(4)4Search & Seizure4Undisclosed Income4Section 143(3)

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)

Section 2(15) of the said Act would be that it carves out an exception from the charitable purpose of advancement of any other object of general public utility and that exception is limited to activities in the nature of trade, commerce or business or any activity of rendering any service in relation to any trade, commerce or business

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

3
Exemption3
Section 2632
Section 199(1)2
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)

Section 2(15) of the said Act would be that it carves out an exception from the charitable purpose of advancement of any other object of general public utility and that exception is limited to activities in the nature of trade, commerce or business or any activity of rendering any service in relation to any trade, commerce or business

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)

Section 2(15) of the said Act would be that it carves out an exception from the charitable purpose of advancement of any other object of general public utility and that exception is limited to activities in the nature of trade, commerce or business or any activity of rendering any service in relation to any trade, commerce or business

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

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

73,097 Para 7) The revenue's contention that the assessee, instead of claiming the entire TDS amount, ought to have sought a correction of the vendor's mistake, would unnecessarily prolong the entire process of seeking refund based on TDS credit. (Para 10) Parmanand Tiwari Vs. ITO [20151 54 taxinann.com 25 (Kolkata - Trib.) (Copy enclosed) Assessee partner

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 Agra17 May 2021AY 2011-12
Section 124Section 142Section 153

73,649/- made by the Assessing Officer u/s 69A for the alleged failure to record the amount in books of account. The supporting evidence has arbitrarily been rejected by the authorities below. Further, section 69A has no application in the facts and circumstances of the case of the appellant. The addition made u/s 69A is wholly illegal which may kindly

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)

73 of the Judgement Set. Thus, relying upon the above said binding judgments of Apex Court and Jurisdictional High Court and Other High Courts and different Benches of the ITAT, the assessment as framed by the Assessing officer deserves to be quashed. iv). The 2nd ground in assessee’s appeal is with regard to sustaining of addition

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)

73 of the Judgement Set. Thus, relying upon the above said binding judgments of Apex Court and Jurisdictional High Court and Other High Courts and different Benches of the ITAT, the assessment as framed by the Assessing officer deserves to be quashed. iv). The 2nd ground in assessee’s appeal is with regard to sustaining of addition

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)

73 of the Judgement Set. Thus, relying upon the above said binding judgments of Apex Court and Jurisdictional High Court and Other High Courts and different Benches of the ITAT, the assessment as framed by the Assessing officer deserves to be quashed. iv). The 2nd ground in assessee’s appeal is with regard to sustaining of addition

ACIT, CIRCLE-2(1)(1), AGRA, AGRA vs. SH. VISHWAMBHAR DAYAL AGARWAL, AGRA

ITA 337/AGR/2025[2015-16]Status: DisposedITAT Agra04 Dec 2025AY 2015-16
For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Shri Arun Kumar Yadav, CIT DR
Section 132(1)Section 132(4)

73 of the Judgement Set.\nThus, relying upon the above said binding judgments of Apex Court and\nJurisdictional High Court and Other High Courts and different Benches of\nthe ITAT, the assessment as framed by the Assessing officer deserves to be\nquashed.\niv). The 2nd ground in assessee's appeal is with regard to sustaining of\naddition