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17 results for “house property”+ Section 43(5)clear

Sorted by relevance

Delhi1,987Mumbai1,690Bangalore665Karnataka616Chennai393Ahmedabad370Jaipur358Hyderabad275Kolkata252Chandigarh222Pune162Indore153Surat146Cochin129Telangana124Rajkot77Visakhapatnam73Raipur68Amritsar56Calcutta55Nagpur48Cuttack43Lucknow40SC39Patna30Guwahati25Agra24Allahabad17Jodhpur13Rajasthan10Kerala8Dehradun7Orissa7Varanasi4Panaji2Himachal Pradesh1H.L. DATTU S.A. BOBDE1Andhra Pradesh1Ranchi1Punjab & Haryana1J&K1

Key Topics

Section 25033Section 153A26Section 15423Addition to Income17Section 13212Section 6911Section 15311Section 13911House Property11

SANJAY MAJUMDAR,ALLAHABAD vs. PR. CIT, ALLAHABAD

ITA 68/ALLD/2018[2012-13]Status: DisposedITAT Allahabad28 Jan 2021AY 2012-13

Bench: Shri.Vijay Pal Rao & Shri Ramit Kocharassessment Year: 2012-13 Mr. Sanjay Majumdar, V. The Principal Commissioner Type Ii – 112, Devprayagam Of Income Tax, Sangam Vatika – Jhalwa, Aayakar Bhawan, Allahabad 211012 38, M.G. Marg, Civil Lines, Allahabad 211001 Pan: Adopm 2688P (Appellant) (Respondent)

For Appellant: Shri Basudev Banerjee, CAFor Respondent: Shri Debashish Chanda, CIT-DR
Section 147Section 154Section 263

houses bearing Nos. 42/9/1, 39/9/3 & 38/9/4 which are situated at plot no. 6 Rajapur, Bandhwa, Allahabad. The total area of land was of 2593.58 Sq. Meter. Shri Narain Das Majumdar was the lessee of this property vide lease deed dated 18.10.1937 executed by the then Collector of Allahabad. Shri Narain Das Majumdar died on 31.10.1983 hence legal heirs became

M/S. GOVIND STONE PRIVATE LIMITED ,HAMIRPUR vs. INCOME TAX OFFICER -5(4), BANDA

Search & Seizure11
Section 119
Exemption3
ITA 258/ALLD/2018[2013-14]Status: DisposedITAT Allahabad19 Dec 2022AY 2013-14

Bench: Shrivijay Pal Rao & Shri Ramit Kochar

For Appellant: Shri. R. S. Agrawal, Adv. &VinayGoel, C.AFor Respondent: Shri A.K. Singh Sr.D.R
Section 143Section 143(2)Section 143(3)Section 56Section 68

house, 4 Faile Place, Notice Served Private Limited 2nd Floor, Kolkata-700001 2 AprajitaVanijya 7A, Bentinck Street, Insufficient address, Private Limited Kolkata-700001 hence returned to sender Zigzag Vanijya 146/2, Old China Bazar, No mention floor 3 Private Limited Kolkata-700001 R/No. hence R. to sender 4 ShradhaVintrade 9/12, Lal Bazar, 2nd Floor, Insufficient address, Private Limited Kolkata-700001 hence

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

43,047/- to taxation. 3. BECAUSE the CIT(A) erred both on facts and in law in distinguishing the following series of judgments which fully cover the issue of eligibility of exemption under section 11 and non applicability of provision to section 2(15) :- a) judgment and order dated 10.11.2006, the objects for attainment of which the appellant/Authority had come

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

43,047/- to taxation. 3. BECAUSE the CIT(A) erred both on facts and in law in distinguishing the following series of judgments which fully cover the issue of eligibility of exemption under section 11 and non applicability of provision to section 2(15) :- a) judgment and order dated 10.11.2006, the objects for attainment of which the appellant/Authority had come

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

43,047/- to taxation. 3. BECAUSE the CIT(A) erred both on facts and in law in distinguishing the following series of judgments which fully cover the issue of eligibility of exemption under section 11 and non applicability of provision to section 2(15) :- a) judgment and order dated 10.11.2006, the objects for attainment of which the appellant/Authority had come

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 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 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 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 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 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

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