INCOME TAX OFFICER, WARD-3(1),FEROZEPUR, FEROZEPUR vs. MS.JATIN AGRO, FORT ROAD

In the result, the appeal of the revenue is dismissed

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta(Physical Hearing) I.T.A. No. 103 & 104/Asr/2024 Assessment Years: 2014-15 & 2017-18 Ito, Ward-3(1), Vs. M/S Jatin Agro Fort Road, Ferozepur. 152-P, Ferozepur. [Pan:-Aarpm5393F] (Appellant) (Respondent) Sh. Ashray Sarna, Ca Appellant By Respondent By Sh. Sunil Gautam, Cit. Dr

house property and shifted the claim of the Appellant from business to house property and denied

MAX FINANCIAL SERVICE LIMITED ,NAWANSHAHR vs. PRINCIPAL COMMISSIONER OF INCOME TAX -1, JALANDHAR

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

property to the employee taxable as ‘income from house property’ vis-à-vis ‘business income’ offered by the assessee

SMT. ZEENAB,SRINAGAR vs. INCOME TAX OFFICER, WARD 3(3),, SRINAGAR

In the result, the appeal filed by the Revenue Department stands dismissed, whereas the appeal of the assessee is partly allowed for statistical purposes on the aforesaid reasons stated above

Bench: Sh. Sanjay Arora & Sh. N.K.Choudhry

house property nor had purchased any new house property as the title over the said property

ITO, WARD- 3(3), SRINAGAR vs. SMT. ZEENAB, BEMINA

In the result, the appeal filed by the Revenue Department stands dismissed, whereas the appeal of the assessee is partly allowed for statistical purposes on the aforesaid reasons stated above

Bench: Sh. Sanjay Arora & Sh. N.K.Choudhry

house property nor had purchased any new house property as the title over the said property

SHRI BILAS CHAND,BATHINDA vs. INCOME TAX OFFICER, WARD1(1), BATHINDA

In the result, the assessee’s appeal is dismissed

Bench: Sh. Sanjay Arorai.T.A. No. 399/Asr/2018 Assessment Year: 2016-17

house property’, at, though, the same sum of Rs.1,50,472, returning thus his income at the same

SH. LALIT DEEWAN,JAMMU vs. D.C.I.T., CIRCLE-2, JAMMU

In the result, the Revenue’s appeal is allowed for statistical purposes

Bench: Sh. Sanjay Arora & Sh. N. K. Choudhryi. T. A. No. 453/Asr/2017 Assessment Year: 2013-14

property at (a) above. That is, the mention of the house property at (c), instead of that

MR.VISHAL BATRA,`LUDHIANA vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1, LUDHIANA

In the result, the appeal of the assessee is dismissed

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

housing loan was taken for acquisition of the property and interest on the same is allowable as a deduction

INCOME TAX OFFICER, INCOME TAX OFFICE vs. VIKAS MEHRA, THE MALL

In the result, the appeal filed by the revenue is dismissed being devoid of

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta

properties (residential house) on the death of his father in the year 1991, (through will). One of the properties

INDIAN TOOLS TECHNOLOGY CENTRE ,JALANDHAR vs. INCOME TAX OFICER WARD II(1), JALANDHAR

Bench: Sh. Ravish Sood & Dr. M. L. Meena

house property and later sells it at profit, the gain made by the company will be assessable under

M/S SHANKAR RICE & GENERAL MILLS ,MOGA vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE, MOGA

In the result, the appeal of the assessee is dismissed

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

house property, profits and gains of business or profession, or capital gains, nor is it income from ’other

SHRI HIRA LAL KADLABJU,GHAZIABAD vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE -1, JAMMU

In the result, both the appeals of the assessee bearing ITA No

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjeei.T.A. No.28/Asr/2023 Assessment Year: 2001-02

house property. That the conclusion drawn by Ld. AO is only an imagination and not based on facts

SH. ANISH BHAN,JAMMU vs. THE INCOME-TAX OFFICER, JAMMU

In the result, both the appeals of the assessee bearing ITA No

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjeei.T.A. No.28/Asr/2023 Assessment Year: 2001-02

house property. That the conclusion drawn by Ld. AO is only an imagination and not based on facts

SHRI ADARSH KUMAR NAGPAL,ABOHAR vs. INCOME TAX OFFICER WARD-2 (3), ABOHAR

The appeal of the assessee is disposed of in the terms indicated as above

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

house Property (Rs.1,38,375+3,75,194) and income from other sources (Rs.3,80,981) which is evident

SH. MANOJ RANCHAL,BATALA vs. THE INCOME TAX OFFICER, BATALA

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

Bench: Shri N.K. Choudhry, Jm & Dr. A.L.Saini, Am आयकरअपीलसं./Ita No. 356/Asr/2014 ("नधा"रणवष" / Assessment Year: 2009-10)

property being house situated at 8-B, Greater Kailash, Batala based on report of AVO. 2. That the Commissioner

SHRI MOHAMMAD YAQOOB DAR,SRINAGAR vs. INCOME TAX OFFICER WARD -3 (2), SRINAGAR

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

property has been funded from housing loan in the name of Farooq Ahmad Dar (son of assessee) amounting

SHRI SUBASH GUPTA,JAMMU vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-1, JAMMU

In the result, the appeal of the assessee is allowed

Bench: Dr. M. L. Meena & Sh. Udayan Dasgupta

house property and other source income by way of bank interest. Apart from above the assessee is engaged

M/S RAJINDER KOUL HUF,SRINAGAR vs. INCOME TAX OFFICER, WARD 3 (2), SRINAGAR

In the result, the appeal of the assessee bearing I

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

property, not charged to income-tax for any previous year, the amount so received, after deducting 84[a sum equal to thirty per cent of such amount], shall be deemed to be the income chargeable under the head "Income from house

THE DY. COMMISSIONER OF INCOME TAX, AMRITSAR. vs. SH. JAIMAL SINGH, L/H. SH. PREM CHAND,, TARN TARAN

In the result, the appeal bearing ITA No

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

property sold in United Kingdom and his other income. Therefore, the credits of Rs 16,143,719/- and of Rs 429,431/- were not unexplained credits, but were from a definite source, namely the sale of house