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15 results for “house property”+ Section 153clear

Sorted by relevance

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Key Topics

Section 25033Section 153A26Section 15422Addition to Income15Section 13212Section 6911Section 15311Section 13911House Property11Search & Seizure

M/S. SUBHASH STONE INDUSTRIES (P) LTD.,NAINITAL vs. DCIT, CENTRAL CIRCLE, ALLAHABAD

In the result, appeal filed by the assessee in ITA no

ITA 141/ALLD/2017[2008-09]Status: DisposedITAT Allahabad19 May 2022AY 2008-09

Bench: Shri Vijay Pal Rao & Shri Ramit Kochar

For Appellant: NoneFor Respondent: Shri Ramendra Kumar
Section 132Section 143(3)Section 153A

Housing Development Company Vs. DCIT Central Circle-I, Bangalore in ITA No. 38/2014 dated 25.07.2014 wherein the Hon’ble Court held that the assessing authority shall determine the total income of the assessee taking into consideration the materials which was the subject matter of earlier return and the undisclosed income unearthed during search and also any other income which comes

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

11
Section 119
Exemption3

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

properties in that area, there are costs associated with the implementation of that particular development scheme which is to be incurred by the authority and if the said costs are recouped from the property owners of that area, it will not make the authority a commercial enterprise existing for profits, even if some surplus is generated on that count

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

properties in that area, there are costs associated with the implementation of that particular development scheme which is to be incurred by the authority and if the said costs are recouped from the property owners of that area, it will not make the authority a commercial enterprise existing for profits, even if some surplus is generated on that count

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

properties in that area, there are costs associated with the implementation of that particular development scheme which is to be incurred by the authority and if the said costs are recouped from the property owners of that area, it will not make the authority a commercial enterprise existing for profits, even if some surplus is generated on that count

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

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 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 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 148/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 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 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 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 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 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 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