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14 results for “house property”+ Demonetizationclear

Sorted by relevance

Delhi80Jaipur65Chennai40Bangalore33Hyderabad27Mumbai25Agra20Surat18Amritsar14Ahmedabad14Lucknow11Pune11Visakhapatnam10Chandigarh10Patna9Indore9Kolkata8Rajkot4Raipur4Cuttack3Guwahati3Calcutta2Jodhpur2Ranchi1SC1Dehradun1Varanasi1Jabalpur1

Key Topics

Section 14816Addition to Income14Section 26310Section 1478Section 143(3)7Section 115B7Section 1326Section 69A6Section 54F6

VINEETSINGH GULABSINGH RORE,AHMEDABAD vs. THE PCIT, AHMEDABAD-1, AHMEDABAD

In the result, appeal filed by the assessee is dismissed

ITA 868/AHD/2023[2017-18]Status: DisposedITAT Ahmedabad05 Jan 2026AY 2017-18

Bench: SMT. ANNAPURNA GUPTA (Accountant Member), Ms. SUCHITRA KAMBLE (Judicial Member)

For Appellant: Shri Sunil Maloo, ARFor Respondent: Shri Prathvi Raj Meena, CIT.DR
Section 143(3)Section 144Section 253(5)Section 263Section 69

house property purchased from Shri Narendra K. Patel and possibility of paying the cash as "on money" out of the cash withdrawn from the ITA No.868/Ahd/2023 [Vineetsingh Gulabsingh Rore vs. PCIT] A.Y. 2017-18 - 15 – banks during pre-demonetization

Cash Deposit6
Demonetization6
Undisclosed Income4

PRASHANT CHANDULAL PARIKH, HUF,AHMEDABAD vs. THE ACIT, CIRCLE-5(2)(1), AHMEDABAD

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

ITA 369/AHD/2024[2017-18]Status: DisposedITAT Ahmedabad29 Nov 2024AY 2017-18

Bench: Shri T.R. Senthil Kumar & Shri Narendra Prasad Sinhaआयकर अपील सं./I.T.A. No. 369/Ahd/2024 ("नधा"रण वष" / Assessment Year : 2017-18) बनाम/ Prashant Chandulal Assistant Commissioner Of Parikh, Huf Income Tax Vs. C/O M/S. Chandulal J Circle 5(2)(1), Ahmedabad Parikh, 303 Ushadep Complex, Nr. Navrangpura, Railway Crossing, Navrangpura, Ahmedabad 380009 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aadhp9467M (Appellant) .. (Respondent) अपीलाथ" ओर से /Appellant By : Shri Rajendera K Shah, A.R. ""यथ" क" ओर से/Respondent By : Shri Rignesh Das, Sr. Dr Date Of Hearing 19/11/2024 /11/2024 Date Of Pronouncement

For Appellant: Shri Rajendera K Shah, A.RFor Respondent: Shri Rignesh Das, Sr. DR
Section 143(3)Section 54F

house on the said land has not been established. The disallowance as made by the AO in respect of deduction u/s 54F claimed by the assessee is, therefore, confirmed. Accordingly, the Ground No.2 as taken by the assessee is rejected. 14. The next ground pertains to date of acquisition of the new property. The contention of the assessee that investment

SHRI NAGIN A VAGHELA,VADODARA vs. THE DCIT, CENTRAL CIRCLE-3, VADODARA

In the result, the appeal of the assessee is dismissed for A

ITA 270/AHD/2021[2017-18]Status: DisposedITAT Ahmedabad23 Oct 2024AY 2017-18

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyali.T(Ss).A. Nos.449/Ahd/2019 & 44/Ahd/2020 (A.Ys.: 2011-12 & 2012-13) Deputy Commissioner Of Income Vs. Shri Nagin A. Vaghela, Tax, 11, Purva Bunglow, Nr. Central Circle-3, Manglam Duple, Sama, Vadodara Vadodara [Pan No.Aakpw5302R] (Appellant) .. (Respondent)

For Appellant: NoneFor Respondent: Shri A.P. Singh, CIT-DR & Shri Rignesh Das, Sr. DR
Section 132Section 132(1)Section 153Section 153ASection 158B

house property, business, and other sources. Following a search under section 132 of the Income Tax Act concerning the Vaghela Group on August 30, 2013, a notice under section 153A was issued for the assessment years 2008-09 to 2013-14. Subsequently, the case was selected for scrutiny for the assessment year 2014-15 and on December

SHRI NAGIN A VAGHELA,VADODARA vs. THE ACIT, CENTRAL CIRCLE-3, VADODARA

In the result, the appeal of the assessee is dismissed for A

ITA 1562/AHD/2019[2014-15]Status: DisposedITAT Ahmedabad23 Oct 2024AY 2014-15

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyali.T(Ss).A. Nos.449/Ahd/2019 & 44/Ahd/2020 (A.Ys.: 2011-12 & 2012-13) Deputy Commissioner Of Income Vs. Shri Nagin A. Vaghela, Tax, 11, Purva Bunglow, Nr. Central Circle-3, Manglam Duple, Sama, Vadodara Vadodara [Pan No.Aakpw5302R] (Appellant) .. (Respondent)

For Appellant: NoneFor Respondent: Shri A.P. Singh, CIT-DR & Shri Rignesh Das, Sr. DR
Section 132Section 132(1)Section 153Section 153ASection 158B

house property, business, and other sources. Following a search under section 132 of the Income Tax Act concerning the Vaghela Group on August 30, 2013, a notice under section 153A was issued for the assessment years 2008-09 to 2013-14. Subsequently, the case was selected for scrutiny for the assessment year 2014-15 and on December

KIRANBHAI RAMANBHAI PATEL,NADIAD vs. THE ITO, ANAND CIRCLE, ANAND

In the result, the appeal of the assessee is allowed

ITA 1193/AHD/2024[2017-18]Status: DisposedITAT Ahmedabad13 May 2025AY 2017-18

Bench: Dr. Brr Kumar & Ms. Suchitra Kambleassessment Year 2017-18

For Appellant: Shri Bandish Soparkar, A.R. &For Respondent: Shri Kavan Limbasiya, Sr. D.R
Section 115BSection 234ASection 270ASection 69A

demonetization period. The statutory notices were issued to the assessee. The assessee has shown income from salary of Rs. 20,37,600/-, income from house property

DIPAK BALUBHAI PATEL - HUF,AHMEDABAD vs. THE INCOME TAX OFFICER, WARD-5(3)(1), AHMEDABAD

In the result, the appeal filed by the Assessee is allowed

ITA 942/AHD/2023[2017-18]Status: DisposedITAT Ahmedabad22 Aug 2024AY 2017-18

Bench: Smt. Annapurna Gupta (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

Section 115BSection 143(3)Section 69A

House Property and Income from Other Sources. The assessee filed his Return of Income for the Asst. Year 2017-18 on 11-08-2017 declaring total income of Rs.5,73,170/-. The return was taken up for scrutiny assessment, the Assessing Officer found that the assessee in his Account with Bank of Baroda deposited a sum of Rs.10

DHIRUBHAI RAJABHAI KOLADIYA,AHMEDABAD vs. THE INCOME TAX OFFICER, WARD-6(1)(4), AHMEDABAD

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

ITA 1009/AHD/2024[2017-18]Status: DisposedITAT Ahmedabad07 May 2025AY 2017-18

Bench: Dr. Brr Kumar & Ms. Suchitra Kambleassessment Year 2017-18

For Appellant: Shri Mehul K. Patel, A.RFor Respondent: Shri B.P. Srivastava, Sr. D.R
Section 115BSection 142(1)Section 143Section 143(3)Section 154

house property and other sources. The Assessing Officer observed that the assessee has shown cash balances in books and accounts and cash in hand for the period 2014-15, 2015-16 and 2016-17 for which the Assessing Officer has given the notices u/s. 142(1) of the Act. The assessee submitted the reply and after verifying the same

RAMCHANDRA SINGH RANA,GANDHINAGAR vs. THE INCOME TAX OFFICER, WARD-3, GANDHINAGAR

In the result, the appeal of the assessee stands dismissed

ITA 1330/AHD/2025[2017-18]Status: DisposedITAT Ahmedabad24 Dec 2025AY 2017-18

Bench: Shri Sanjay Gargassessment Year : 2017-18 Ramchandra Singh Rana The Ito, Ward-3 A-301, Shubh Apartments Vs Gandhinagar. Saysan, Gandhinagar. Pan : Aatpr 0485 R (Applicant) (Responent) : Assessee By Shri Paras S. Savla, Ar Revenue By : Shri Ravindra, Ld.Sr.Dr सुनवाई क" तारीख/Date Of Hearing : 17/12/2025 घोषणा क" तारीख /Date Of Pronouncement: 24/12/2025

For Respondent: Shri Ravindra, ld.SR.DR
Section 250

demonetization scheme by the Government. It was, therefore, submitted that the source of the aforesaid deposit in the bank account was out of the past cash withdrawals. 7. The ld.CIT(A), however, did not agree with the submissions of the assessee observing as under: 4 8. Being aggrieved of the said order of the ld.CIT(A), the assessee has come

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(4), AHMEDABAD, AHMEDABAD vs. HINDVA BUILDERS, AHMEDABAD

In the result, all the four appeals of the Revenue are hereby dismissed

ITA 1562/AHD/2024[2017-18]Status: DisposedITAT Ahmedabad01 Jan 2026AY 2017-18

Bench: Shri Sanjay Garg & Shri Narendra Prasad Sinha

For Appellant: Shri Tushar Hemani, Sr. Advocate &For Respondent: Sl.Nos.1 & 2 - Shri R.P. Rastogi, CIT-DR
Section 147Section 148Section 148ASection 149Section 250Section 3(1)

demonetization. The assessee had accepted cash against the sale of the flats/shop. However, the sale proceedings in cash were not entered in the books of account of Hindva Builders. Based on the evidences of 71 diaries impounded during the survey action, it was noticed that the assessee had received on-money of Rs.10,26,63,022/- during the A.Y.2015-16

DCIT, CENTRAL CIRCLE-1(4), AHMEDABAD, AHMEDABAD vs. HINDVA BUILDERS, AHMEDABAD

In the result, all the four appeals of the Revenue are hereby dismissed

ITA 1451/AHD/2024[2016-17]Status: DisposedITAT Ahmedabad01 Jan 2026AY 2016-17

Bench: Shri Sanjay Garg & Shri Narendra Prasad Sinha

For Appellant: Shri Tushar Hemani, Sr. Advocate &For Respondent: Sl.Nos.1 & 2 - Shri R.P. Rastogi, CIT-DR
Section 147Section 148Section 148ASection 149Section 250Section 3(1)

demonetization. The assessee had accepted cash against the sale of the flats/shop. However, the sale proceedings in cash were not entered in the books of account of Hindva Builders. Based on the evidences of 71 diaries impounded during the survey action, it was noticed that the assessee had received on-money of Rs.10,26,63,022/- during the A.Y.2015-16

DEPUTY COMMISSIONER OF INCOME TAX (CENTRAL CIRCLE)-1(4), AHMEDABAD, AHMEDABAD vs. HINDVA BUILDERS, AHMEDABAD

In the result, all the four appeals of the Revenue are hereby dismissed

ITA 1563/AHD/2024[2017-18]Status: DisposedITAT Ahmedabad01 Jan 2026AY 2017-18

Bench: Shri Sanjay Garg & Shri Narendra Prasad Sinha

For Appellant: Shri Tushar Hemani, Sr. Advocate &For Respondent: Sl.Nos.1 & 2 - Shri R.P. Rastogi, CIT-DR
Section 147Section 148Section 148ASection 149Section 250Section 3(1)

demonetization. The assessee had accepted cash against the sale of the flats/shop. However, the sale proceedings in cash were not entered in the books of account of Hindva Builders. Based on the evidences of 71 diaries impounded during the survey action, it was noticed that the assessee had received on-money of Rs.10,26,63,022/- during the A.Y.2015-16

DCIT, CENTRAL CIRCLE-1(4), AHMEDABAD, AHMEDABAD vs. HINDVA BUILDERS, AHMEDABAD

In the result, all the four appeals of the Revenue are hereby dismissed

ITA 1450/AHD/2024[2015-16]Status: DisposedITAT Ahmedabad01 Jan 2026AY 2015-16

Bench: Shri Sanjay Garg & Shri Narendra Prasad Sinha

For Appellant: Shri Tushar Hemani, Sr. Advocate &For Respondent: Sl.Nos.1 & 2 - Shri R.P. Rastogi, CIT-DR
Section 147Section 148Section 148ASection 149Section 250Section 3(1)

demonetization. The assessee had accepted cash against the sale of the flats/shop. However, the sale proceedings in cash were not entered in the books of account of Hindva Builders. Based on the evidences of 71 diaries impounded during the survey action, it was noticed that the assessee had received on-money of Rs.10,26,63,022/- during the A.Y.2015-16

NARANBHAI SAMATBHAI BHARWAD THROUGH LEGAL HEIR DEVRAJBHAI NARANBHAI BHARWAD,AHMEDABAD vs. THE INCOME TAX OFFICER, WARD-6(1)(1), AHMEDABAD

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

ITA 272/AHD/2024[2017-18]Status: DisposedITAT Ahmedabad03 Jan 2025AY 2017-18

Bench: Dr.Brr Kumar & Shri Tr Senthil Kumar

For Appellant: Shri Kushal Fofaria, A.RFor Respondent: Shri Waghe Prasad Rao, Sr. DR
Section 115BSection 234Section 271ASection 69A

property is Asst.Year 2017-18 - 3– not known. Furthermore, the appellant has not adduced any shred of cogent credible and contemporaneous evidence in support of the cash flow statement it has furnished for the period 2012-13 to 2015-16. During appeal no cash flow statement for the period 01.04.2016 to 08.11.2016 was adduced. The appellant is showing huge amount

ROBIN RAMAVTAR GOENKA,AHMEDABAD vs. THE ACIT, CENTRAL CIRCLE-1(2), AHMEDABAD

In the result, the appeal filed by the Revenue IT[SS]A Nos

ITA 434/AHD/2023[2019-20]Status: DisposedITAT Ahmedabad30 May 2025AY 2019-20

Bench: Shri T.R. Senthil Kumar (Judicial Member), Shri Makarand Vasant Mahadeokar (Accountant Member)

Section 132Section 143(3)Section 69C

House, B/h. Rajpath Club, Bodakdev, Ahmedabad, Gujarat 380054 (Appellant) PAN: ANDPG9739Q (Respondent) Assessee Represented: Shri Tushar Hemani, Sr. Adv. & Shri Parimalsinh B. Parmar, A.R. Revenue Represented: Shri Durga Dutt, CIT-DR & Shri B.P. Srivastava, Sr. D.R. Date of hearing : 03-04-2025 Date of pronouncement : 30-05-2025 आदेश/ORDER PER BENCH:- These appeals are filed by the Assessee