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51 results for “house property”+ Section 9clear

Sorted by relevance

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Key Topics

Section 143(3)64Section 14850Addition to Income40Section 14728Section 26326Section 15425Section 37(1)22Section 148A15Section 153A15House Property

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

9-BECAUSE, upon the facts and in overall circumstances of the case the ld Commissioner of Income Tax (Appeals) NFAC was wrong and unjust in not allowing the benefit of section 54 of the Act ignoring the vital fact that the Assessee had invested in two residential house property

Showing 1–20 of 51 · Page 1 of 3

12
Natural Justice12
Bogus Purchases11

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)

house property and income from other sources. The assessee is a partner in the partnership firm, Freedom Shoes LLP. The assessee is having 25% share in the said 9 | P a g e partnership firm. It is also observed from the computation of income filed by the assessee that the assesseebeing partner of the Partnership Firm M/s Freedom Shoes

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

house property is not based on the incriminating material found during the search proceedings. Learned CIT(Appeals) has ignored the referred apex court judgment dated 24.04.2023, passed in Civil Appeal No. 6580/2021, Principal CIT v. Abhisar Buildwell (P) Ltd. Prayed to allow the appeal. 8. Learned CIT(DR) has submitted that the assessee has not filed any appeal against

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

house property is not based on the incriminating material found during the search proceedings. Learned CIT(Appeals) has ignored the referred apex court judgment dated 24.04.2023, passed in Civil Appeal No. 6580/2021, Principal CIT v. Abhisar Buildwell (P) Ltd. Prayed to allow the appeal. 8. Learned CIT(DR) has submitted that the assessee has not filed any appeal against

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

house property is not based on the incriminating material found during the search proceedings. Learned CIT(Appeals) has ignored the referred apex court judgment dated 24.04.2023, passed in Civil Appeal No. 6580/2021, Principal CIT v. Abhisar Buildwell (P) Ltd. Prayed to allow the appeal. 8. Learned CIT(DR) has submitted that the assessee has not filed any appeal against

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

house property is not based on the incriminating material found during the search proceedings. Learned CIT(Appeals) has ignored the referred apex court judgment dated 24.04.2023, passed in Civil Appeal No. 6580/2021, Principal CIT v. Abhisar Buildwell (P) Ltd. Prayed to allow the appeal. 8. Learned CIT(DR) has submitted that the assessee has not filed any appeal against

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

9 Shreejeepuram, Sikandara, Agra are two different 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

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

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 24 of the Income Tax Act and did not consider

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, and income from other sources. I have observed that the case of the assessee was reopened by Revenue by invoking provisions of Section 147 on the belief that income to the tune of Rs.1,37,45,896/- has escaped assessment with respect to investment made by the assessee in the purchase of shares

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

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 under section 143(3) vide order dated 22.11.2019 determining total income at Rs.43,14,410/- after adding Rs. 40,00,000/- under Section 69A read with section 1I5BBE of the Income

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. I have observed that the assessee is a proprietor of M/s. Shakti Construction and derives business income from contract work, income from house property and income from other sources .The assessee participated in the assessment

RADHA GUPTA,KALA MAHAL, AGRA vs. INCOME TAX OFFICER-2(1)(3), , AGRA

Appeal are dismissed

ITA 102/AGR/2024[2017-18]Status: DisposedITAT Agra17 Feb 2025AY 2017-18

Bench: : Shri Satbeer Singh Godara & Shri Manoj Kumar Aggarwalassessment Year: 2017-18

Section 143(3)Section 234ASection 69A

9. BECAUSE, the assessment order to the extent making addition is bad in law and against the facts of the case. 10. BECAUSE, assessee denies its liability against Interest charged under section 234A &234B is incorrectly charged.” 3. Heard both the parties at length. Case file perused. 2 | P a g e 4. It next emerges during the course

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

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

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

9. At the very outset, the appellant respectfully submits that both the authorities below have proceeded in a wholly unjustified manner in brushing aside the consistent explanation furnished by the appellant. The observations of the learned AO and the learned CIT(A) that the stand of the appellant is inconsistent or dwindling are factually incorrect and contrary to record