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103 results for “house property”+ Section 65clear

Sorted by relevance

Delhi919Mumbai803Bangalore282Hyderabad170Jaipur163Chandigarh130Chennai115Ahmedabad103Cochin73Indore73Kolkata73Pune56Raipur52SC36Nagpur35Rajkot30Lucknow26Guwahati22Agra21Surat21Cuttack17Jodhpur16Visakhapatnam15Patna11Amritsar6Jabalpur2Dehradun2Varanasi2A.K. SIKRI ROHINTON FALI NARIMAN1

Key Topics

Section 80I90Addition to Income65Section 143(3)49Disallowance46Section 143(2)44Deduction37Section 271(1)(c)27Section 14725Section 148

LATE BHAGWATSINH JIBHUBHAI CHAVDA)L/H.BHAKTIBEN BHAGWATSINH CHAVDA,,AHMEDABAD vs. ITO, WARD-5(1)(2),, AHMEDABAD

Appeal is dismissed

ITA 1075/AHD/2019[2011-12]Status: DisposedITAT Ahmedabad25 Jul 2024AY 2011-12

Bench: Shri Siddhartha Nautiyal (Judicial Member), Shri Makarand V. Mahadeokar (Accountant Member)

For Appellant: Shri Tushar Hemani, Sr. A.R. &For Respondent: Shri Ashok Kumar Suthar, Sr. D.R
Section 234ASection 250Section 271(1)(c)Section 69

Section 33 of Revenue Act the appellant has incurred several i.e. expenses which were paid by Shri Jaswantbhai D. Patel. Further with regard to the land leveling and development expenses of Rs.65 lakhs it is submitted that Shri Jaswantbhai D. Patel has spent this amount during the period 2000 to 2005 and the land leveling work carried by Shri Dineshbhai

Showing 1–20 of 103 · Page 1 of 6

23
Section 13222
Section 142(1)21
Penalty18

SHRI BHAGWANBHAI RANCHHODBHAI MAKWANA,,AHMEDABAD vs. THE INCOME TAX OFFICER, WARD-5(1)(2),, AHMEDABAD

Appeal is dismissed

ITA 1076/AHD/2019[2011-12]Status: DisposedITAT Ahmedabad25 Jul 2024AY 2011-12

Bench: Shri Siddhartha Nautiyal (Judicial Member), Shri Makarand V. Mahadeokar (Accountant Member)

For Appellant: Shri Tushar Hemani, Sr. A.R. &For Respondent: Shri Ashok Kumar Suthar, Sr. D.R
Section 234ASection 250Section 271(1)(c)Section 69

Section 33 of Revenue Act the appellant has incurred several i.e. expenses which were paid by Shri Jaswantbhai D. Patel. Further with regard to the land leveling and development expenses of Rs.65 lakhs it is submitted that Shri Jaswantbhai D. Patel has spent this amount during the period 2000 to 2005 and the land leveling work carried by Shri Dineshbhai

BHAKTIBEN BHAGWATSINH CHAVDA, (L/H OF LATE BHAGWATSINH J CHAVDA),AHMEDABAD vs. ITO, WARD-14(2),, AHMEDABAD

Appeal is dismissed

ITA 511/AHD/2018[2011-12]Status: DisposedITAT Ahmedabad25 Jul 2024AY 2011-12

Bench: Shri Siddhartha Nautiyal (Judicial Member), Shri Makarand V. Mahadeokar (Accountant Member)

For Appellant: Shri Tushar Hemani, Sr. A.R. &For Respondent: Shri Ashok Kumar Suthar, Sr. D.R
Section 234ASection 250Section 271(1)(c)Section 69

Section 33 of Revenue Act the appellant has incurred several i.e. expenses which were paid by Shri Jaswantbhai D. Patel. Further with regard to the land leveling and development expenses of Rs.65 lakhs it is submitted that Shri Jaswantbhai D. Patel has spent this amount during the period 2000 to 2005 and the land leveling work carried by Shri Dineshbhai

SHRI BHAGWANBHAI R. MAKWANA,,AHMEDABAD vs. THE INCOME TAX OFFICER, WARD-14(2),, AHMEDABAD

Appeal is dismissed

ITA 2281/AHD/2016[2011-12]Status: DisposedITAT Ahmedabad25 Jul 2024AY 2011-12

Bench: Shri Siddhartha Nautiyal (Judicial Member), Shri Makarand V. Mahadeokar (Accountant Member)

For Appellant: Shri Tushar Hemani, Sr. A.R. &For Respondent: Shri Ashok Kumar Suthar, Sr. D.R
Section 234ASection 250Section 271(1)(c)Section 69

Section 33 of Revenue Act the appellant has incurred several i.e. expenses which were paid by Shri Jaswantbhai D. Patel. Further with regard to the land leveling and development expenses of Rs.65 lakhs it is submitted that Shri Jaswantbhai D. Patel has spent this amount during the period 2000 to 2005 and the land leveling work carried by Shri Dineshbhai

SHRI JIGNESH JAYSUKHLAL GHIYA,VADODARA vs. THE DCIT CIRLCE-4(2), VADODARA

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

ITA 324/AHD/2020[2013-14]Status: DisposedITAT Ahmedabad07 Aug 2024AY 2013-14

Bench: Shri T.R. Senthil Kumar (Judicial Member), Shri Narendra Prasad Sinha (Accountant Member)

Section 139(1)Section 139(4)Section 143(3)Section 54Section 54F

house becomes habitable. In view of the above discussion, it is clear that whatever investment made by the appellant in construction of new property within the period stipulated u/s. 54F after the sale of existing property the assessee is entitled for deduction u/s. 54F of the Act. In other words, the investment in new property made by the assessee

MANDAR KULKURNI, HUF,VADODARA vs. INCOME TAX OFFICER,WARD-1(2)(3), VADODARA

In the result, appeal filed by the assessee is partly allowed

ITA 631/AHD/2023[2011-12]Status: DisposedITAT Ahmedabad31 Jan 2024AY 2011-12

Bench: Ms. Suchitra Kambleassessment Year: 2011-12

Section 143(3)Section 147Section 148Section 54

house made by Mr. Mandar Kulkarni being member of HUF in his personal capacity and ought not to have confirmed the disallowance of deduction of Rs.28,76,181/- under Section 54 of the Act made in assessment order dated 23.12.2016 passed under Section 143(3) read with Section 147 by Assessing Officer II.” 3. The assessee filed its original return

SMT. LIZ HEMANGBHAI BHATT,,AHMEDABAD vs. THE INCOME TAX OFFICER, WARD-14(2),, AHMEDABAD

In the result, the appeal filed by the assessee is dismissed for non- prosecution

ITA 2426/AHD/2016[2008-0]Status: DisposedITAT Ahmedabad30 Jan 2025

Bench: Shri T.R. Senthil Kumar & Shri Makarand V. Mahadeokarआयकर अपील सं /Ita No.2426/Ahd/2016 िनधा"रण वष" /Assessment Year : 2008-09 Smt.Liz Hemangbhai Bhatt The I.T.O. Ward 14 (2) बनाम/ 301, A Devprit Apartment Ahmedabad V/S. Nr.Bodakdev Cross Road Ahmedabad "थायी लेखा सं./Pan: Adtpb 9174 C (अपीलाथ$/ Appellant) (%& यथ$/ Respondent) Assessee By : -None- Revenue By : Shri A.P. Singh, Cit-Dr सुनवाई की तारीख/Date Of Hearing : 28/01/2025 घोषणा की तारीख /Date Of Pronouncement: 30/01/2025 आदेश/O R D E R Per Makarand V. Mahadeokar, Am: The Present Appeal Has Been Filed By The Assessee Against The Order Of The Commissioner Of Income Tax (Appeals)-5, Ahmedabad [Hereinafter Referred To As “Cit(A)”] Dated 09.08.2016, For The Assessment Year 2008-09, Arising Out Of The Reassessment Order Passed By The Assessing Officer, Ward- 14(2), Ahmedabad (Hereinafter Referred To As “Ao”), Under Section 147 R.W.S. 143(3) Of The Income Tax Act, 1961 (Hereinafter Referred To As “The Act”).

For Appellant: -None-For Respondent: Shri A.P. Singh, CIT-DR
Section 147Section 68Section 69

65,03,000/- made u/s 68 of the Act in respect of cash deposits in Bank Account. 3. That on facts, and in law, the learned CIT (A) has grievously erred in confirming 1/6th addition of Rs.19,52 408/- out of Rs.1,17,14,443/- made u/s 69 of the Act in respect cheque deposits in Bank Account, even though

NIKSHAL POPERTIES PVT. LTD,VADODARA vs. THE ITO, WARD-3(1)(1),, AHMEDABAD

Appeal of the assessee is allowed

ITA 206/AHD/2018[2014-15]Status: DisposedITAT Ahmedabad18 Oct 2024AY 2014-15

Bench: Mrs. Annapurna Gupta & Shri T.R. Senthil Kumaray Sl.

For Respondent: Shri Kamlesh Makwana, CIT-DR
Section 250(6)

Section 68 of the Act. ITA Nos. 2785 & 2812/Ahd/2017 5 Cross Appeals : Ardor Overseas Pvt Ltd VS. DCIT and ITA No.206Ahd/2018- Nikshal Properties Pvt Ltd. AY : 2014-15 However, noting that he had already affected the adjustment to the cost of land acquired by the assessee by reducing it by Rs.36 crores odd, he added the balance amount of Rs.8

ITO, WARD-1(1)(3),, AHMEDABAD vs. M/S. ARDOR OVERSEAS PRIVATE LIMITED,, AHMEDABAD

Appeal of the assessee is allowed

ITA 2812/AHD/2017[2014-15]Status: DisposedITAT Ahmedabad18 Oct 2024AY 2014-15

Bench: Mrs. Annapurna Gupta & Shri T.R. Senthil Kumaray Sl.

For Respondent: Shri Kamlesh Makwana, CIT-DR
Section 250(6)

Section 68 of the Act. ITA Nos. 2785 & 2812/Ahd/2017 5 Cross Appeals : Ardor Overseas Pvt Ltd VS. DCIT and ITA No.206Ahd/2018- Nikshal Properties Pvt Ltd. AY : 2014-15 However, noting that he had already affected the adjustment to the cost of land acquired by the assessee by reducing it by Rs.36 crores odd, he added the balance amount of Rs.8

ARDOR OVERSEAS PVT. LTD.,,AHMEDABAD vs. THE DY. CIT, CIRCLE-1(1)(2),, AHMEDABAD

Appeal of the assessee is allowed

ITA 2785/AHD/2017[2014-15]Status: DisposedITAT Ahmedabad18 Oct 2024AY 2014-15

Bench: Mrs. Annapurna Gupta & Shri T.R. Senthil Kumaray Sl.

For Respondent: Shri Kamlesh Makwana, CIT-DR
Section 250(6)

Section 68 of the Act. ITA Nos. 2785 & 2812/Ahd/2017 5 Cross Appeals : Ardor Overseas Pvt Ltd VS. DCIT and ITA No.206Ahd/2018- Nikshal Properties Pvt Ltd. AY : 2014-15 However, noting that he had already affected the adjustment to the cost of land acquired by the assessee by reducing it by Rs.36 crores odd, he added the balance amount of Rs.8

RAMESH NAGINDAS SHAH,AHMEDABAD vs. THE ITO, WARD-5(2)(1), AHMEDABAD

In the result, appeal of the assessee is allowed

ITA 1482/AHD/2019[2013-14]Status: DisposedITAT Ahmedabad23 Oct 2024AY 2013-14

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

For Appellant: Shri S. N. Divetia & Shri Samir Vora, A.RsFor Respondent: Shri Rignesh Das, Sr. DR
Section 2(22)(e)Section 250

house property. It is therefore prayed that the additions aggregating to Rs.26,13,812/- upheld by the CIT(A) deserves to be deleted.” 3. The brief facts of the case are that during the course of assessment proceedings, the Assessing Officer (AO) observed that the assessee was a director and substantial shareholder in M/s. Mahavir Submersible Pvt. Ltd., holding

NARAYANLAL BHANAJI PRAJAPATI,AHMEDABAD vs. THE ACIT, CENTRAL CIRCLE-2(3), AHMEDABAD

Accordingly, the appeal filed by the assessee is dismissed

ITA 588/AHD/2024[2021-22]Status: DisposedITAT Ahmedabad12 Mar 2026AY 2021-22

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

For Appellant: Shri Hardik Vora, ARFor Respondent: Ms. Pallavi, CIT-DR & Shri Rameshwar P
Section 115BSection 132Section 153CSection 68

house property, business income, capital gains and income from other sources. During the year, the assessee had also declared brokerage income of ₹3,00,000/- and commission income of ₹2,65,000/-. A search and seizure action under section

ZYDUS LIFESCIENCES LIMITED (FORMERLY KNOWN AS CADILA HEALTHCARE LTD.),AHMEDABAD vs. THE DCIT, CIRCLE-1(1)(1), AHMEDABAD

In the result, appeal preferred by the assessee is allowed

ITA 162/AHD/2021[2016-17]Status: DisposedITAT Ahmedabad30 May 2024AY 2016-17

Bench: Shri Waseem Ahmed & Ms. Madhumita Royआयकर अपील सं./I.T.A. No. 162/Ahd/2021 ("नधा"रण वष" / Assessment Years : 2016-17)

Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 144BSection 144C(13)Section 153Section 92BSection 92C

Section 144C of the Act was passed in this case by the ACIT, Circle-1(1)(2) on 12.12.2019. The Ld. AO proposed the following addition: ITA No. 162/Ahd/2021 (Zydus Lifesciences Ltd. vs. DCIT) A.Y.– 2016-17 - 5 – A. Income from House Property [as per Return of Income] Rs. 10,34,525/- B. Business Income [as per Return of income

INTAS PHARMACEUTICALS LTD.,AHMEDABAD vs. THE DCIT, CIRCLE-2(1)(1), AHMEDABAD

Accordingly, this ground raised by the Revenue is dismissed

ITA 222/AHD/2021[2015-16]Status: DisposedITAT Ahmedabad21 May 2025AY 2015-16

Bench: S/Shri T.R. Senthil Kumar & Makarand V.Mahadeokarasstt.Year : 2015-16 Acit, Cir.2(1)(1) M/S.Intas Pharmaceuticals Ltd Vejalpur Vs Corporate House Ahmedabad. S.G. Highway Nr.Sola Bridge, Thaltej Ahmedabad 380 054. Pan : Aaaci 5120 L Asstt.Year : 2015-16 M/S.Intas Pharmaceuticals Ltd Acit, Cir.2(1)(1) Corporate House Vs Vejalpur S.G. Highway Ahmedabad. Nr.Sola Bridge, Thaltej Ahmedabad 380 054. Pan : Aaaci 5120 L (Applicant) (Responent) : Assessee By Shri S.N. Soparkar, Sr.Advocae & Shri Parin Shah, Ar : Shri Ragnesh Das, Cit-Dr Revenue By सुनवाई क" तारीख/Date Of Hearing : 28/04/2025 घोषणा क" तारीख /Date Of Pronouncement: 21/05/2025 आदेश आदेश/O R D E R आदेश आदेश

Section 115JSection 142(1)Section 143(2)Section 143(3)Section 144CSection 14ASection 35Section 36(1)(iii)Section 37Section 92C

65,09,81,251 Section 35(2AB) 6 Capitalization of Interest to Capital Work-in- 11,29,21,996 Progress (CWIP) under Section 36(1)(iii) 7 Disallowance of Sales Promotion / Business 23,05,47,312 Promotion Expenses under Section 37 8 Disallowance of Commission Paid to Non- 23,71,88,037 Residents 3. Aggrieved by the assessment order

THE ACIT, CIRCLE-2(1)(1), AHMEDABAD vs. M/S. INTAS PHARMACEUTICALS LTD., AHMEDABAD

Accordingly, this ground raised by the Revenue is dismissed

ITA 281/AHD/2021[2015-16]Status: DisposedITAT Ahmedabad21 May 2025AY 2015-16

Bench: S/Shri T.R. Senthil Kumar & Makarand V.Mahadeokarasstt.Year : 2015-16 Acit, Cir.2(1)(1) M/S.Intas Pharmaceuticals Ltd Vejalpur Vs Corporate House Ahmedabad. S.G. Highway Nr.Sola Bridge, Thaltej Ahmedabad 380 054. Pan : Aaaci 5120 L Asstt.Year : 2015-16 M/S.Intas Pharmaceuticals Ltd Acit, Cir.2(1)(1) Corporate House Vs Vejalpur S.G. Highway Ahmedabad. Nr.Sola Bridge, Thaltej Ahmedabad 380 054. Pan : Aaaci 5120 L (Applicant) (Responent) : Assessee By Shri S.N. Soparkar, Sr.Advocae & Shri Parin Shah, Ar : Shri Ragnesh Das, Cit-Dr Revenue By सुनवाई क" तारीख/Date Of Hearing : 28/04/2025 घोषणा क" तारीख /Date Of Pronouncement: 21/05/2025 आदेश आदेश/O R D E R आदेश आदेश

Section 115JSection 142(1)Section 143(2)Section 143(3)Section 144CSection 14ASection 35Section 36(1)(iii)Section 37Section 92C

65,09,81,251 Section 35(2AB) 6 Capitalization of Interest to Capital Work-in- 11,29,21,996 Progress (CWIP) under Section 36(1)(iii) 7 Disallowance of Sales Promotion / Business 23,05,47,312 Promotion Expenses under Section 37 8 Disallowance of Commission Paid to Non- 23,71,88,037 Residents 3. Aggrieved by the assessment order

MADHYA GUJARAT VIJ COMPANY LIMITED,VADODARA vs. DY. COMMISSIONER OF INCOME TAX, CIRCLE-2(1)(1), VADODARA

In the result, the appeal filed by the Revenue is allowed for statistical purpose

ITA 374/AHD/2022[2018-19]Status: DisposedITAT Ahmedabad07 Feb 2024AY 2018-19

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

Section 115JSection 143(3)Section 234Section 271(1)(c)Section 32(1)(iia)

65,52,381/- and paid taxes along with interest amounting to Rs.5,37,74,661. The case was selected for scrutiny and assessment order u/s. 143(3) was passed on 26.12.2016 by making additions and disallowances as follows: 1 Addition on account of Govt. Grant Rs. 24,22,26,000/- 2 Interest from Staff loan treated

DY. COMMISSIONER OF INCOME TAX, CIRCLE-2(1)(1), VADODARA vs. MADHYA GUJARAT VIJ COMPANY LTD., VADODARA

In the result, the appeal filed by the Revenue is allowed for statistical purpose

ITA 367/AHD/2022[2014-15]Status: DisposedITAT Ahmedabad07 Feb 2024AY 2014-15

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

Section 115JSection 143(3)Section 234Section 271(1)(c)Section 32(1)(iia)

65,52,381/- and paid taxes along with interest amounting to Rs.5,37,74,661. The case was selected for scrutiny and assessment order u/s. 143(3) was passed on 26.12.2016 by making additions and disallowances as follows: 1 Addition on account of Govt. Grant Rs. 24,22,26,000/- 2 Interest from Staff loan treated

MADHYA GUJARAT VIJ COMPANY LIMITED,VADODARA vs. DY. COMMISSIONER OF INCOME TAX, CIRCLE-2(1)(1), VADODARA

In the result, the appeal filed by the Revenue is allowed for statistical purpose

ITA 372/AHD/2022[2014-15]Status: DisposedITAT Ahmedabad07 Feb 2024AY 2014-15

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

Section 115JSection 143(3)Section 234Section 271(1)(c)Section 32(1)(iia)

65,52,381/- and paid taxes along with interest amounting to Rs.5,37,74,661. The case was selected for scrutiny and assessment order u/s. 143(3) was passed on 26.12.2016 by making additions and disallowances as follows: 1 Addition on account of Govt. Grant Rs. 24,22,26,000/- 2 Interest from Staff loan treated

DY. COMMISSIONER OF INCOME TAX, CIRCLE-2(1)(1), VADODARA vs. MADHYA GUJARAT VIJ COMPANY LTD., VADODARA

In the result, the appeal filed by the Revenue is allowed for statistical purpose

ITA 369/AHD/2022[2018-19]Status: DisposedITAT Ahmedabad07 Feb 2024AY 2018-19

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

Section 115JSection 143(3)Section 234Section 271(1)(c)Section 32(1)(iia)

65,52,381/- and paid taxes along with interest amounting to Rs.5,37,74,661. The case was selected for scrutiny and assessment order u/s. 143(3) was passed on 26.12.2016 by making additions and disallowances as follows: 1 Addition on account of Govt. Grant Rs. 24,22,26,000/- 2 Interest from Staff loan treated

MADHYA GUJARAT VIJ COMPANY LIMITED,VADODARA vs. ASSTT. COMMISSIONER OF INCOME TAX, CIRCLE-2(1)(2), VADODARA

In the result, the appeal filed by the Revenue is allowed for statistical purpose

ITA 373/AHD/2022[2015-16]Status: DisposedITAT Ahmedabad07 Feb 2024AY 2015-16

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

Section 115JSection 143(3)Section 234Section 271(1)(c)Section 32(1)(iia)

65,52,381/- and paid taxes along with interest amounting to Rs.5,37,74,661. The case was selected for scrutiny and assessment order u/s. 143(3) was passed on 26.12.2016 by making additions and disallowances as follows: 1 Addition on account of Govt. Grant Rs. 24,22,26,000/- 2 Interest from Staff loan treated