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10 results for “house property”+ Section 148Aclear

Sorted by relevance

Chennai57Mumbai56Jaipur32Delhi24Pune16Bangalore16Visakhapatnam12Chandigarh11Ahmedabad10Raipur8Rajkot7Indore6Hyderabad6Agra5Lucknow5Kolkata2Ranchi1Surat1Amritsar1Guwahati1Cochin1

Key Topics

Section 14832Section 14726Section 148A11Section 6910Addition to Income9Section 2507Reassessment7Section 3(1)4Section 1494Section 263

ANKUR CHANDRAKANT PATEL,MEHSANA vs. THE INCOME TAX OFFICER, WARD-1, MEHSANA

In the result, the appeal of the assessee is allowed

ITA 1557/AHD/2024[2019-20]Status: DisposedITAT Ahmedabad25 Feb 2025AY 2019-20

Bench: Dr. B.R.R. Kumar, Vice-Shri T.R. Senthil Kumar

For Appellant: Shri Anil Kshatriya, ARFor Respondent: Shri Surendra Kumar Agal, Sr. DR
Section 132Section 147Section 148Section 148ASection 250Section 69

house property, proprietary business in the name of M/s. Tractor Trading Co. and other sources. For the year under consideration, the Assessee has filed his original return of income on 29.10.2019 showing total income of Rs.11,77,940/-. Subsequently, the case of the Assessee was reopened u/s. 147 of the Act as per notice u/s. 148 dated 29.03.2023. The Assessing

4
Reopening of Assessment4
Survey u/s 133A4

NITU KUMARI MANISH KUMAR,AHMEDABAD vs. INCOME TAX OFFICER, WARD-2(1)(2), AHMEDABAD

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

ITA 714/AHD/2025[2018-19]Status: DisposedITAT Ahmedabad25 Jul 2025AY 2018-19

Bench: Ms.Suchitra R. Kamble & Shri Makarand V.Mahadeokarasstt.Year : 2018-19 Nitu Kumari Manish Kumar The Ito, Ward-2(1)(2) Shreenath Bungalows Vs. Ahmedabad. Opp: Full Stop Society Motera, Chankheda Link Road Gujarat. Pan : Dvfpk 8773 R (Applicant) (Responent) : Shri Nitin Pathak, Ar Assessee By Revenue By : Shri Umesh Kumar Agrawal, Sr.Dr

For Respondent: Shri Umesh Kumar Agrawal, Sr.DR
Section 115BSection 142(1)Section 147Section 148Section 148ASection 250Section 271ASection 69

148A(d) dated 31.03.2022, concluding that income had escaped assessment, and issued notice under section 148. Despite service of notice, no return of income was filed. Initially, the assessment proceedings were transferred to the National Faceless Assessment Centre (NFAC), but were subsequently returned to the Jurisdictional Assessing Officer (JAO) due to the assessee's failure to register

SWASTIK DEVELOPERS,AHMEDABAD vs. THE INCOME TAX OFFICER WARD 3(3)(5), AHMEDABAD

In the result, the appeal of the assessee is allowed

ITA 955/AHD/2025[2017-18]Status: DisposedITAT Ahmedabad07 Aug 2025AY 2017-18

Bench: S/Shri Sanjay Garg & Makarand V.Mahadeokarasstt.Year : 2017-2018 Swastik Developers The Ito, Ward-3(3)(5), 21, Swastik House Vs. Ahmedabad. B/H.Sardar Patel Stadium Ahmedabad. Pan : Acyfs 0641 R (Applicant) (Responent) : Shri Prashant Shrivastav, Ar Assessee By : Shri Hargovind Singh, Sr.Dr Revenue By सुनवाई क" तारीख/Date Of Hearing : 06/08/2025 घोषणा क" तारीख /Date Of Pronouncement: 07/08/2025

For Appellant: Shri Hargovind Singh, Sr.DR
Section 144BSection 147Section 148Section 148ASection 250Section 68Section 69

House Vs. Ahmedabad. B/h.Sardar Patel Stadium Ahmedabad. PAN : ACYFS 0641 R (Applicant) (Responent) : Shri Prashant Shrivastav, AR Assessee by : Shri Hargovind Singh, Sr.DR Revenue by सुनवाई क" तारीख/Date of Hearing : 06/08/2025 घोषणा क" तारीख /Date of Pronouncement: 07/08/2025 आदेश आदेश/O R D E R आदेश आदेश PER MAKARAND V.MAHADEOKAR, AM: This appeal has been preferred by the assessee

MR. ARPANBHAI VIRAMBHAI DESAI,GANDHINAGAR vs. THE PR. CIT, AHMEDABAD-3, AHMEDABAD

In the result, all four appeals filed by the assessee are\nallowed in above terms

ITA 759/AHD/2024[2015-16]Status: DisposedITAT Ahmedabad17 Oct 2025AY 2015-16
For Appellant: \nShri D K Parikh, ARFor Respondent: \nShri Sher Singh, CIT.DR
Section 12Section 147Section 263

148A of the Act were initiated by issuing notice\nu/s.148A(b) of the Act to the assessee along with all information\nin the possession of the AO regarding escapement of income of the\nassessee. The information, which was supplied to the assessee in\nthe present case as Annexure 'A' to the notice issued to the\nassessee u/s.148A

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)

148A(b) of the Act. Further, the information and material relied upon by the Revenue which suggested that the income of the assessee for the year under consideration had escaped assessment, were supplied to the assessee vide notice dated 23/05/2022. The assessee submitted its reply on 09/06/2022, 22/07/2022 & 25/07/2022. 7.1. After considering the reply of the assessee, the AO passed

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)

148A(b) of the Act. Further, the information and material relied upon by the Revenue which suggested that the income of the assessee for the year under consideration had escaped assessment, were supplied to the assessee vide notice dated 23/05/2022. The assessee submitted its reply on 09/06/2022, 22/07/2022 & 25/07/2022. 7.1. After considering the reply of the assessee, the AO passed

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)

148A(b) of the Act. Further, the information and material relied upon by the Revenue which suggested that the income of the assessee for the year under consideration had escaped assessment, were supplied to the assessee vide notice dated 23/05/2022. The assessee submitted its reply on 09/06/2022, 22/07/2022 & 25/07/2022. 7.1. After considering the reply of the assessee, the AO passed

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)

148A(b) of the Act. Further, the information and material relied upon by the Revenue which suggested that the income of the assessee for the year under consideration had escaped assessment, were supplied to the assessee vide notice dated 23/05/2022. The assessee submitted its reply on 09/06/2022, 22/07/2022 & 25/07/2022. 7.1. After considering the reply of the assessee, the AO passed

PRAGNESH AMRUTLAL GAJJAR,AHMEDABAD vs. INCOME TAX OFFICER, WARD 5(3)(2), AHMEDABAD, AHMEDABAD

In the result, the appeal of the assessee is dismissed

ITA 2207/AHD/2025[2019-20]Status: DisposedITAT Ahmedabad10 Apr 2026AY 2019-20

Bench: Ms. Suchitra Kambleassessment Year 2019-20

For Appellant: Shri Vihar Soni, A.RFor Respondent: Shri Umesh Kumar Agrawal, Sr. D.R
Section 139(1)Section 147Section 148Section 151Section 19Section 2Section 80CSection 80D

house property 66,264 TOTAL 4,85,607 Accordingly, the total income of appellant was assessed at Rs. 9,61,427/- as against the returned income of Rs. 4,75,820/-. The assessee filed appeal before the CIT(A). The CIT(A) 4. set aside the assessment order to the file of Assessing Officer for fresh assessment

ASHOK KUMAR,MUMBAI vs. INCOME TAX OFFICER, WARD-1, INT. TAX, AHMEDABAD

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

ITA 343/AHD/2024[2016-17]Status: DisposedITAT Ahmedabad28 Oct 2024AY 2016-17

Bench: Ms. Suchitra Kamble (Judicial Member), Shri Makarand V. Mahadeokar (Accountant Member)

For Appellant: Shri Akhilesh Deshmukh, A.RFor Respondent: Shri Prothviraj Meena, CIT-D.R
Section 139(1)Section 144Section 148Section 148ASection 69

housing loan taken by the Appellant and balance amount of Rs.88,31,765/- was paid through the remittances into the Appellant's NRE account made from his own overseas bank account. Thus, the said investment cannot be treated as unexplained investment as the nature and source of the same has duly been explained by the Appellant with supporting documents, Thus