BharatTax.net
SearchITATHigh CourtsSupreme CourtPhrasesAI ResearchHistory

Filters

BharatTax.net

Free search engine for ITAT (Income Tax Appellate Tribunal) judgments across all 28 benches in India.

Quick Links

  • Search Judgments
  • Browse by Bench
  • Recent Judgments

About

BharatTax provides free access to Income Tax Appellate Tribunal orders for legal research and reference.

© 2026 BharatTax.net. All rights reserved.

5 results for “house property”+ Section 32(1)clear

Sorted by relevance

Delhi1,247Mumbai1,182Bangalore439Hyderabad245Jaipur244Chennai181Chandigarh160Ahmedabad149Kolkata106Pune91Indore91Cochin78Raipur69Rajkot59SC57Amritsar56Nagpur46Patna37Lucknow35Surat34Visakhapatnam32Guwahati21Cuttack15Agra12Jodhpur12Allahabad5Dehradun4A.K. SIKRI ROHINTON FALI NARIMAN3Panaji3Varanasi2Ranchi1Jabalpur1H.L. DATTU S.A. BOBDE1T.S. THAKUR ROHINTON FALI NARIMAN1D.K. JAIN JAGDISH SINGH KHEHAR1

Key Topics

Section 119Section 2(15)9Section 695Section 143(3)5Addition to Income5Section 123Section 260A3Exemption3Unexplained Investment2

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

house tax. 7 A.Y.2018-19 Rajesh Kumar Jaiswal b. In view of the fact that the assessee had given two of his premises for rent on a day to basis and appointed a manager for each property, he held that the assesseewas in the business of letting out properties and accordingly, he confirmed the decision of the ld. AO to treat

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

housing accommodation or for the purposes of planning, development or improvement of cities, towns and villages were omitted and the benefit conferred by erstwhile section 10(20A) on such authorities were taken away. Thereafter, after insertion of the said proviso, any institution carrying on of any activity in the nature of trade, commerce or business would not be regarded

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

housing accommodation or for the purposes of planning, development or improvement of cities, towns and villages were omitted and the benefit conferred by erstwhile section 10(20A) on such authorities were taken away. Thereafter, after insertion of the said proviso, any institution carrying on of any activity in the nature of trade, commerce or business would not be regarded

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

housing accommodation or for the purposes of planning, development or improvement of cities, towns and villages were omitted and the benefit conferred by erstwhile section 10(20A) on such authorities were taken away. Thereafter, after insertion of the said proviso, any institution carrying on of any activity in the nature of trade, commerce or business would not be regarded

SHAKUN DEVI,,ALLAHABAD vs. JT.CIT,, ALLAHABAD

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

ITA 573/ALLD/2014[2010-11]Status: DisposedITAT Allahabad05 Jan 2023AY 2010-11

Bench: Shri.Vijay Pal Rao & Shri. Ramit Kochara.Y. 2010-11 Shakun Devi, Vs. Joint Commissioner Of Sahson, Allahabad Income Tax, Central Pan-Adapk7419E Circle, Allahabad (Assessee) (Respondent) Appellant By: Sh. Praveen Godbole, C.A. Respondent By: Sh. A.K. Singh, Sr. Dr Date Of Hearing: 31.10.2022 Date Of Pronouncement: 05.01.2023 O R D E R

For Appellant: Sh. Praveen Godbole, C.AFor Respondent: Sh. A.K. Singh, Sr. DR
Section 142(1)Section 143(3)

section 132(4) on the date of search explained the source of acquisition of the jewellery in reply to question no. 6 as under:- """ 6 तलाशी के दौरान आपके बेड"म की अलमारी से 1182 "ाम सोने के जेवरात "ा" "ए ह" तथा बरामदे की अलमारी से 623 "ाम सोने की तार "ा" 5 Shakun Devi "ए ह"। यह जेवरात तथा गो