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35 results for “house property”+ Section 11clear

Sorted by relevance

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Key Topics

Section 25052Addition to Income31Section 153A26Section 143(3)23Section 15423Section 6921Section 143(2)15House Property14Search & Seizure

ALLAHABAD DEVELOPMENT AUTHORITY,ALLAHABAD vs. ACIT (EXEMPTION), LUCKNOW

In the result all three appeals of the Assessee are partly allowed

ITA 88/ALLD/2020[2015-16]Status: DisposedITAT Allahabad31 Jan 2025AY 2015-16

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudhary

For Appellant: Sh. Ashish Bansal, AdvocateFor Respondent: Sh. Amalendu Nath Mishra, CIT DR
Section 11Section 12Section 143(3)Section 2(15)Section 260A

property and the AO had concluded that these discounts and reservations on allotment gave undue preferential treatment to the employees who were specified persons in section 13(3) of the Income Tax Act, thereby violating section 13(3) of the Income Tax Act. The learned CIT(A) held that since the order of the U.P. Government dated 17.12.1999 applied

Showing 1–20 of 35 · Page 1 of 2

14
Section 13213
Section 13912
Natural Justice8

ALLAHABAD DEVELOPMENT AUTHORITY,ALLAHABAD vs. ACIT (EXEMPTION), LUCKNOW

In the result all three appeals of the Assessee are partly allowed

ITA 89/ALLD/2020[2016-17]Status: DisposedITAT Allahabad31 Jan 2025AY 2016-17

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudhary

For Appellant: Sh. Ashish Bansal, AdvocateFor Respondent: Sh. Amalendu Nath Mishra, CIT DR
Section 11Section 12Section 143(3)Section 2(15)Section 260A

property and the AO had concluded that these discounts and reservations on allotment gave undue preferential treatment to the employees who were specified persons in section 13(3) of the Income Tax Act, thereby violating section 13(3) of the Income Tax Act. The learned CIT(A) held that since the order of the U.P. Government dated 17.12.1999 applied

ALLAHABAD DEVELOPMENT AUTHORITY,ALLAHABAD vs. ACIT (EXEMPTION), LUCKNOW

In the result all three appeals of the Assessee are partly allowed

ITA 87/ALLD/2020[2014-15]Status: DisposedITAT Allahabad31 Jan 2025AY 2014-15

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudhary

For Appellant: Sh. Ashish Bansal, AdvocateFor Respondent: Sh. Amalendu Nath Mishra, CIT DR
Section 11Section 12Section 143(3)Section 2(15)Section 260A

property and the AO had concluded that these discounts and reservations on allotment gave undue preferential treatment to the employees who were specified persons in section 13(3) of the Income Tax Act, thereby violating section 13(3) of the Income Tax Act. The learned CIT(A) held that since the order of the U.P. Government dated 17.12.1999 applied

RAJESH KUMAR JAISWAL,,ALLAHABAD vs. DEPUTY/ACIT(CENTRAL), ALLAHABAD

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

ITA 16/ALLD/2023[2018-19]Status: DisposedITAT Allahabad02 May 2025AY 2018-19

Bench: the query raised by the assessing authority vide questionnaire issued under section 142 (1) dated 23.01.2021, in assessment proceedings for the AY 2018-19.

For Appellant: Sh. Nikhil Agarwal & Ms. VidishaFor Respondent: Sh. A.K. Singh, Sr. DR
Section 115Section 115BSection 142Section 24Section 250Section 68Section 69

section 133A(3)(ia) of the Act. A return of income was filed on 10.10.2013 disclosing total income of Rs.1,62,63,120/- of which business income of Rs.1,12,95,684/-, income from house property of Rs.25,86,697/- and income from other sources of Rs.25,11

MEJA URJA NIGAM (P) LTD.,ALLAHABAD vs. INCOME TAX OFFICE WARD-2 (2), ALLAHABAD

In the result, both the appeals of the assessee for ay: 2015-16 and 2016-17

ITA 54/ALLD/2020[2015-16]Status: DisposedITAT Allahabad03 Mar 2021AY 2015-16

Bench: Shri.Vijay Pal Rao & Shri Ramit Kochar

For Appellant: Ms.Namita S. Pandey, CIT DRFor Respondent: Shri Parv Agrawal, CA
Section 143(3)

house property. (D) Profits and gains of business or profession. (E) Capital gains. (F) Income from other sources. 10. By an amendment made in 1988, 'interest on securities' has been made chargeable to tax as business income when such interest forms part of business profits and in all other cases under section 56(2)(id) as income from other sources

BRAJESH AGRAWAL,PRAYAGRAJ vs. ASST. DIRECTOR OF INCOME TAX, BENGALURU

In the result, the appeal of the assessee is allowed

ITA 3/ALLD/2023[2021-22]Status: DisposedITAT Allahabad24 Mar 2023AY 2021-22

Bench: Shri.Vijay Pal Rao & Shri. Ramit Kocharassessment Year: 2021-22 Brajesh Agrawal, V. Asstt. Director Of Income Tax, Cpc, Bengaluru 3/15, Patrika Marg, Civil Lines, Allahabad, U.P. Pan-Acbpa3797R (Appellant) (Respondent) Assessee By: Sh. Saurabh Agrawal, C.A. Respondent By: Sh. A.K. Singh, Sr. Dr Date Of Hearing: 14.03.2023 Date Of Pronouncement: 24.03.2023 O R D E R

For Appellant: Sh. Saurabh Agrawal, C.AFor Respondent: Sh. A.K. Singh, Sr. DR
Section 139(1)Section 143(1)Section 143(1)(a)Section 24

house property and 5 Sri Brajesh Agrawal income from other sources declared by the assessee. Thus, the total income of the assessee was computed by CPC at Rs. 16,98,990/- as against the declared income of Rs. 1,77,930/-. On careful perusal of the intimation of processing of return of income by the CPC under section

SHOBHA RASTOGI,ALLAHABAD vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-1, ALLAHABAD

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

ITA 47/ALLD/2020[2008-09]Status: DisposedITAT Allahabad13 Aug 2021AY 2008-09

Bench: Shri.Vijay Pal Raoassessment Year: 2008-09 Smt. Shobha Rastogi, V. Deputy Commissioner Of Income 30-A, M.G. Marg, Civil Lines, Tax, Circle-1, Allahabad, U.P. Allahabad, U.P. Pan-Afqpr4774R (Appellant) (Respondent) Appellant By: Mr. Praveen Godbole, C.A. Respondent By: Mr. A.K. Singh, Sr. Dr Date Of Hearing: 12.08.2021 Date Of Pronouncement: 13.08.2021

For Appellant: Mr. Praveen Godbole, C.AFor Respondent: Mr. A.K. Singh, Sr. DR
Section 139(1)Section 143(2)Section 143(3)Section 147Section 148Section 50C

house of property in question. However, the assessee claimed that the sale was not concluded in the assessment year 2007-08 but it was concluded in the assessment year 2008-09. The Assessing Officer did not proceed to assess the income arisen from the sale of the property in question and consequentially the assessment for the assessment year

I.T.O., WARD-1(4), ALLAHABAD vs. RAGHAV WADHAWAN, NEW DELHI

In the result, the appeal is dismissed

ITA 184/ALLD/2017[2012-13]Status: DisposedITAT Allahabad21 Nov 2019AY 2012-13

Bench: Shri. A. D. Jain & Shri T. S. Kapoorassessment Year: 2012-13 Income Tax Officer V. Shri Raghav Wadhawan Ward 1(4) C-51, 3Rd Floor Allahabad Friends Colony New Delhi Tan/Pan:Aaopw9056A (Appellant) (Respondent) Appellant By: Shri S. K. Madhuk, Cit (Dr) Respondent By: Shri Ashok Kumar, C.A. Date Of Hearing: 20 11 2019 Date Of Pronouncement: 21 11 2019 O R D E R

For Appellant: Shri S. K. Madhuk, CIT (DR)For Respondent: Shri Ashok Kumar, C.A
Section 10(22)Section 54

11 2019 O R D E R PER A. D. JAIN, V.P.: This is Revenue’s appeal against the order of the ld. CIT(A), Allahabad, dated 7/6/2017 for assessment year 2012-13, taking the following grounds: 1. That the Ld. CIT(A) has erred on the facts and in the circumstances of the case and in law in allowing

AJAY KUMAR GUPTA,FATEHPUR vs. CIT(A), NFAC, DELHI (AO:ITO-2(4),FATEHPUR, FATEHPUR

In the result, appeal filed by assessee in ITA No

ITA 19/ALLD/2023[2017-18]Status: DisposedITAT Allahabad20 Mar 2023AY 2017-18

Bench: Shri Vijay Pal Rao & Shri Ramit Kochar

For Appellant: Shri Rajeev Kumar Agrawal, AdvocateFor Respondent: Shri A.K. Singh ,Sr. D.R
Section 142(1)Section 143(2)Section 143(3)Section 50C

House, G.T. Road, v. Fatehpur, U.P. Khaga, Fatehpur- 212655, U.P. PAN:AHCPG3595K (Appellant) (Respondent) Appellant by: Shri Rajeev Kumar Agrawal, Advocate Respondent by: Shri A.K. Singh ,Sr. D.R. Date of hearing: 20.03.2023 Date of pronouncement: 20 .03.2023 O R D E R PER SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER: This appeal, filed by assessee, being ITA No.19/Alld./2023, is directed against

M/S GANGA NURSING HOME,,ALLAHABAD vs. DCIT,, ALLAHABAD

In the result, appeal filed by the assessee is partly allowed for statistical purposes

ITA 186/ALLD/2013[2008-09]Status: DisposedITAT Allahabad10 Sept 2021AY 2008-09

Bench: Shri Vijay Pal Rao & Shri Ramit Kochar

For Appellant: Sh. Praveen Godbole, C.AFor Respondent: Sh. A.K. Singh, Sr. DR
Section 143Section 143(3)Section 2(14)Section 2(14)(iii)Section 50C

11 Assessment Year: 2008-09 Ganga Nursing Home v. DCIT, Range-1, Allahabad the assessee for impugned ay: 2008-09 was selected for framing scrutiny assessment by the AO under the provisions of Section 143(2) read with Section 143(3) of the 1961 Act. The assessee has sold land during the year under consideration and disputes have arisen between

UMA SHANKER AILANI,ALLAHABAD vs. ACIT, CENTRAL CIRCLE, ALLAHABAD

Appeals are allowed

ITA 358/ALLD/2018[2013-14]Status: DisposedITAT Allahabad17 Dec 2020AY 2013-14

Bench: Shri Vijay Pal Rao`

For Appellant: Shri. Praveen Godbole, CAFor Respondent: Smt. Namita S. Pandey, CIT DR
Section 132Section 139Section 153Section 153ASection 154Section 250Section 69

house property, interest, salary and interest from partnership firm M/s Diamond Brick Field. There was a search and seizure action under section 132 of the Act at the residential and business premises of the assessee on 5.12.2013. Consequently, the AO initiated the proceedings under section 153A for six years i.e. assessment year 2008-09 to 2013- ITA Nos.145 to 150/ALLD/2018

UMA SHANKER AILANI,ALLAHABAD vs. ACIT, CENTRAL CIRCLE, ALLAHABAD

Appeals are allowed

ITA 149/ALLD/2018[2012-13]Status: DisposedITAT Allahabad17 Dec 2020AY 2012-13

Bench: Shri Vijay Pal Rao`

For Appellant: Shri. Praveen Godbole, CAFor Respondent: Smt. Namita S. Pandey, CIT DR
Section 132Section 139Section 153Section 153ASection 154Section 250Section 69

house property, interest, salary and interest from partnership firm M/s Diamond Brick Field. There was a search and seizure action under section 132 of the Act at the residential and business premises of the assessee on 5.12.2013. Consequently, the AO initiated the proceedings under section 153A for six years i.e. assessment year 2008-09 to 2013- ITA Nos.145 to 150/ALLD/2018

UMA SHANKER AILANI,ALLAHABAD vs. ACIT, CENTRAL CIRCLE, ALLAHABAD

Appeals are allowed

ITA 150/ALLD/2018[2013-14]Status: DisposedITAT Allahabad17 Dec 2020AY 2013-14

Bench: Shri Vijay Pal Rao`

For Appellant: Shri. Praveen Godbole, CAFor Respondent: Smt. Namita S. Pandey, CIT DR
Section 132Section 139Section 153Section 153ASection 154Section 250Section 69

house property, interest, salary and interest from partnership firm M/s Diamond Brick Field. There was a search and seizure action under section 132 of the Act at the residential and business premises of the assessee on 5.12.2013. Consequently, the AO initiated the proceedings under section 153A for six years i.e. assessment year 2008-09 to 2013- ITA Nos.145 to 150/ALLD/2018

UMA SHANKER AILANI,ALLAHABAD vs. ACIT, CENTRAL CIRCLE, ALLAHABAD

Appeals are allowed

ITA 353/ALLD/2018[2008-09]Status: DisposedITAT Allahabad17 Dec 2020AY 2008-09

Bench: Shri Vijay Pal Rao`

For Appellant: Shri. Praveen Godbole, CAFor Respondent: Smt. Namita S. Pandey, CIT DR
Section 132Section 139Section 153Section 153ASection 154Section 250Section 69

house property, interest, salary and interest from partnership firm M/s Diamond Brick Field. There was a search and seizure action under section 132 of the Act at the residential and business premises of the assessee on 5.12.2013. Consequently, the AO initiated the proceedings under section 153A for six years i.e. assessment year 2008-09 to 2013- ITA Nos.145 to 150/ALLD/2018

UMA SHANKER AILANI,ALLAHABAD vs. ACIT, CENTRAL CIRCLE, ALLAHABAD

Appeals are allowed

ITA 354/ALLD/2018[2009-10]Status: DisposedITAT Allahabad17 Dec 2020AY 2009-10

Bench: Shri Vijay Pal Rao`

For Appellant: Shri. Praveen Godbole, CAFor Respondent: Smt. Namita S. Pandey, CIT DR
Section 132Section 139Section 153Section 153ASection 154Section 250Section 69

house property, interest, salary and interest from partnership firm M/s Diamond Brick Field. There was a search and seizure action under section 132 of the Act at the residential and business premises of the assessee on 5.12.2013. Consequently, the AO initiated the proceedings under section 153A for six years i.e. assessment year 2008-09 to 2013- ITA Nos.145 to 150/ALLD/2018

UMA SHANKER AILANI,ALLAHABAD vs. ACIT, CENTRAL CIRCLE, ALLAHABAD

Appeals are allowed

ITA 355/ALLD/2018[2010-11]Status: DisposedITAT Allahabad17 Dec 2020AY 2010-11

Bench: Shri Vijay Pal Rao`

For Appellant: Shri. Praveen Godbole, CAFor Respondent: Smt. Namita S. Pandey, CIT DR
Section 132Section 139Section 153Section 153ASection 154Section 250Section 69

house property, interest, salary and interest from partnership firm M/s Diamond Brick Field. There was a search and seizure action under section 132 of the Act at the residential and business premises of the assessee on 5.12.2013. Consequently, the AO initiated the proceedings under section 153A for six years i.e. assessment year 2008-09 to 2013- ITA Nos.145 to 150/ALLD/2018

UMA SHANKER AILANI,ALLAHABAD vs. ACIT, CENTRAL CIRCLE, ALLAHABAD

Appeals are allowed

ITA 356/ALLD/2018[2011-12]Status: DisposedITAT Allahabad17 Dec 2020AY 2011-12

Bench: Shri Vijay Pal Rao`

For Appellant: Shri. Praveen Godbole, CAFor Respondent: Smt. Namita S. Pandey, CIT DR
Section 132Section 139Section 153Section 153ASection 154Section 250Section 69

house property, interest, salary and interest from partnership firm M/s Diamond Brick Field. There was a search and seizure action under section 132 of the Act at the residential and business premises of the assessee on 5.12.2013. Consequently, the AO initiated the proceedings under section 153A for six years i.e. assessment year 2008-09 to 2013- ITA Nos.145 to 150/ALLD/2018

UMA SHANKER AILANI,ALLAHABAD vs. ACIT, CENTRAL CIRCLE, ALLAHABAD

Appeals are allowed

ITA 357/ALLD/2018[2012-13]Status: DisposedITAT Allahabad17 Dec 2020AY 2012-13

Bench: Shri Vijay Pal Rao`

For Appellant: Shri. Praveen Godbole, CAFor Respondent: Smt. Namita S. Pandey, CIT DR
Section 132Section 139Section 153Section 153ASection 154Section 250Section 69

house property, interest, salary and interest from partnership firm M/s Diamond Brick Field. There was a search and seizure action under section 132 of the Act at the residential and business premises of the assessee on 5.12.2013. Consequently, the AO initiated the proceedings under section 153A for six years i.e. assessment year 2008-09 to 2013- ITA Nos.145 to 150/ALLD/2018

UMA SHANKER AILANI,ALLAHABAD vs. ACIT, CENTRAL CIRCLE, ALLAHABAD

Appeals are allowed

ITA 145/ALLD/2018[2008-09]Status: DisposedITAT Allahabad17 Dec 2020AY 2008-09

Bench: Shri Vijay Pal Rao`

For Appellant: Shri. Praveen Godbole, CAFor Respondent: Smt. Namita S. Pandey, CIT DR
Section 132Section 139Section 153Section 153ASection 154Section 250Section 69

house property, interest, salary and interest from partnership firm M/s Diamond Brick Field. There was a search and seizure action under section 132 of the Act at the residential and business premises of the assessee on 5.12.2013. Consequently, the AO initiated the proceedings under section 153A for six years i.e. assessment year 2008-09 to 2013- ITA Nos.145 to 150/ALLD/2018

UMA SHANKER AILANI,ALLAHABAD vs. ACIT, CENTRAL CIRCLE, ALLAHABAD

Appeals are allowed

ITA 147/ALLD/2018[2010-11]Status: DisposedITAT Allahabad17 Dec 2020AY 2010-11

Bench: Shri Vijay Pal Rao`

For Appellant: Shri. Praveen Godbole, CAFor Respondent: Smt. Namita S. Pandey, CIT DR
Section 132Section 139Section 153Section 153ASection 154Section 250Section 69

house property, interest, salary and interest from partnership firm M/s Diamond Brick Field. There was a search and seizure action under section 132 of the Act at the residential and business premises of the assessee on 5.12.2013. Consequently, the AO initiated the proceedings under section 153A for six years i.e. assessment year 2008-09 to 2013- ITA Nos.145 to 150/ALLD/2018