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.

19 results for “house property”+ Section 54(1)clear

Sorted by relevance

Delhi1,918Mumbai1,680Bangalore710Karnataka583Chennai480Ahmedabad389Jaipur377Hyderabad273Kolkata236Chandigarh205Pune184Indore160Cochin152Surat123Telangana107Visakhapatnam73Raipur66Calcutta56Lucknow55Amritsar52Cuttack45Rajkot40Nagpur39SC34Agra33Patna29Guwahati27Jodhpur20Allahabad19Rajasthan12Kerala7Ranchi7Varanasi6Orissa4Jabalpur3Dehradun3Punjab & Haryana2Gauhati1Andhra Pradesh1Himachal Pradesh1ANIL R. DAVE SHIVA KIRTI SINGH1

Key Topics

Section 25033Section 153A22Section 15422Addition to Income19Section 5416House Property13Section 13912Section 143(3)11Section 13211

SUCHITRA TANDON,PRAYAGRAJ vs. ASSISTANT COMMISSIONER OF INCOME TAX , CIRCLE - 2 ALLAHABAD, ALLAHABAD

In the result, the appeal of the assessee stands dismissed

ITA 10/ALLD/2025[2015-16]Status: DisposedITAT Allahabad14 May 2025AY 2015-16

Bench: Shri Subhash Malguria & Shri Sanjay Awasthi

Section 54

house property' under section 22 of the Act. I.T.A. No.10/Alld/2025 Assessment Year:2015-16 7 (para-7)... The land contiguous to the building may be so vast in its extent that a person can conveniently lay out the surplus extent of land into plots and sell those plots without causing detriment to the proper enjoyment of the building. Could

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

ITA 258/ALLD/2018[2013-14]Status: DisposedITAT Allahabad19 Dec 2022AY 2013-14

Bench: Shrivijay Pal Rao & Shri Ramit Kochar

Shri. R. S. Agrawal, Adv. &VinayGoel, C.A
Section 6911
Search & Seizure11
Exemption6
For Appellant:
For 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

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)

54 & 55/Alld/2020 for assessment year’s(ay’s) : 2015-16 and 2016-17 respectively are directed against two separate appellate orders both dated 24.10.2019 in appeal no. CIT(A), Allahabad/10377/2017-18 for ay:2015-16 and CIT(A), Allahabad/10448/2018-19 for ay:2016-17 , both passed by learned Commissioner of Income-tax (Appeals), Allahabad, U.P. (hereinafter called “ the CIT(A)”) . The appellate

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

1. That the Ld. CIT(A) has erred on the facts and in the circumstances of the case and in law in allowing the deduction u/s 54 of the I.T. Act, 1961 on the ground that there is no binding decision of the Hon'ble High Court, of Allahabad or Allahabad Bench of ITAT by placing reliance on the decisions

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

54,93,137/- was added to the total income of the assessee and penalty proceedings under section 271(1)(c) were initiated. 7.6 Moving on the AO further observed that certain funds and grants shown under the head under Schedule 3 of the balance-sheet were not being added to the total income of the assessee. He, therefore, asked

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

54,93,137/- was added to the total income of the assessee and penalty proceedings under section 271(1)(c) were initiated. 7.6 Moving on the AO further observed that certain funds and grants shown under the head under Schedule 3 of the balance-sheet were not being added to the total income of the assessee. He, therefore, asked

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

54,93,137/- was added to the total income of the assessee and penalty proceedings under section 271(1)(c) were initiated. 7.6 Moving on the AO further observed that certain funds and grants shown under the head under Schedule 3 of the balance-sheet were not being added to the total income of the assessee. He, therefore, asked

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 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 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 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

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 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

DEVENDRA SINGH,ALLAHABAD vs. DCIT, RANGE-1, ALLAHABAD

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

ITA 67/ALLD/2023[2011-12]Status: DisposedITAT Allahabad05 Sept 2023AY 2011-12

Bench: Shri Aby T. Varkey & Shri Ramit Kocharassessment Year: 2011-12 Mr. Devendra Singh, The Deputy Commissioner Of 166A, Puravaldi Kydganj, V. Income Tax, Range-1, Allahabad, Allahabad-211003,U.P. U.P. Pan:Aexps6329H (Appellant) (Respondent) Assessee By: None Revenue By: Sh. A.K. Singh, Sr. Dr Date Of Hearing: 04.09.2023 Date Of Pronouncement: 05.09.2023 O R D E R

For Appellant: NoneFor Respondent: Sh. A.K. Singh, Sr. DR
Section 139Section 143Section 143(3)Section 147Section 148Section 54Section 54F

property was made from undisclosed sources as alleged hence the addition made on conjecture and surmises by then assessing officer is highly unjustified. 7. That in any view of the matter interest charge under different section by assessing officer is highly unjustified.” 3. The brief facts of the case are that the assessee filed his original return of income