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14 results for “house property”+ Section 120(4)(b)clear

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Delhi687Karnataka495Mumbai431Bangalore278Chandigarh106Hyderabad105Jaipur82Cochin61Kolkata57Chennai56Calcutta51Raipur49Telangana46Pune37Indore36Ahmedabad36Patna21Cuttack20Surat19Lucknow16Amritsar14SC11Rajasthan9Varanasi8Rajkot8Visakhapatnam6Guwahati5Nagpur5Orissa3Allahabad2Punjab & Haryana2Agra1Panaji1Jabalpur1Andhra Pradesh1

Key Topics

Section 4022Section 6818Section 56(1)(vii)15Addition to Income14Section 250(6)9Section 143(3)9Section 153A9Deduction8Section 14A(3)7

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

ITA 205/ASR/2023[2017-18]Status: HeardITAT Amritsar06 Oct 2023AY 2017-18

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

For Appellant: Sh. Ashwani Kumar & Ms. Muskan GargFor Respondent: Sh. Rajiv Wadhera, Sr. DR
Section 115BSection 133ASection 250(6)Section 69Section 69A

120 Taxman 11 in which the Hon’ble High Court has held as under:- 9 Shankar Rice & Gen. Mills v. Dy. CIT "The scheme of sections 69.69A, 69B and 69C of the Income-tax Act 1961, would show that in cases where the nature and source of investments made by the assessee or the nature and source of acquisition

Section 367
Depreciation7
TDS7

SHRIMATI RAVINDER BAWA,JALANDHAR vs. INCOME TAX OFFICER WARD-2(3), JALANDHAR

In the result, the appeal of the assessee is allowed

ITA 703/ASR/2019[2011-12]Status: DisposedITAT Amritsar14 Jul 2021AY 2011-12

Bench: Sh. Laliet Kumar & Dr. M. L. Meena

Section 133(6)Section 143Section 143(3)Section 148Section 263Section 69A

120) j) Certificate of bank to the effect that no cash entry of Rs. 4.50 crores has been transacted in any bank accounts. (Paper Book Page No. 121) II. Written Submissions dated 08.08.2019 filed before Principal Commissioner of Income Tax-1, Jalandhar wherein following documents were enclosed. a) Letter dated 06.08.2019 to bank towards clarification of whether cash deposited

SH. MANINDER SINGH CHEEMA,HOSHIARPUR vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, HOSHIARPUR

In the result, the assessee appeal is dismissed

ITA 702/ASR/2013[2009-10]Status: DisposedITAT Amritsar07 Jul 2021AY 2009-10

Bench: Sh. Laliet Kumar & Dr. M. L. Meenai.T.A. No. 702/Asr/2013 Assessment Year: 2009-10

Section 133A

b) That amount of Rs. 83,00,000/- & 83,00,000/- & another amount surrendered total Rs. 1,20,00,000/-.have been duly declared in the return as detailed below:- Sr. No. Description Amount 1. Under the head business income 89,95,000/- 2. Under the head income from other sources 30,05,000/- Total

SHRIMATI JATINDER KAUR ( ALIAS AMRITA),JALANDHAR vs. ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2, JALANDHAR

In the result all the appeals of the assessee are allowed

ITA 730/ASR/2019[2014-15]Status: DisposedITAT Amritsar20 Jul 2021AY 2014-15

Bench: : Shri Laliet Kumar & Dr. Mitha Lal Meena

Section 153ASection 56(1)(vii)Section 68

120 [ITAT Delhi]: It was held that in the absence of incriminating documents, the Id. CIT(A) had not justified in upholding the action of the assessing officer in assuming jurisdiction u/s 153A of the Act. Copy of the decision is enclosed at page no. 24 to 30 [please see page no. 24]. (b) INTAS Pharmaceuticals vs. DCIT reported

SHRIMATI JATINDER KAUR(ALIAS AMRITA),JALANDHAR vs. ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2, JALANDHAR

In the result all the appeals of the assessee are allowed

ITA 728/ASR/2019[2011-12]Status: DisposedITAT Amritsar20 Jul 2021AY 2011-12

Bench: : Shri Laliet Kumar & Dr. Mitha Lal Meena

Section 153ASection 56(1)(vii)Section 68

120 [ITAT Delhi]: It was held that in the absence of incriminating documents, the Id. CIT(A) had not justified in upholding the action of the assessing officer in assuming jurisdiction u/s 153A of the Act. Copy of the decision is enclosed at page no. 24 to 30 [please see page no. 24]. (b) INTAS Pharmaceuticals vs. DCIT reported

SHRIMATI JATINDER KAUR (ALIAS AMRITA),JALANDHAR vs. ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2, JALANDHAR

In the result all the appeals of the assessee are allowed

ITA 731/ASR/2019[2016-17]Status: DisposedITAT Amritsar20 Jul 2021AY 2016-17

Bench: : Shri Laliet Kumar & Dr. Mitha Lal Meena

Section 153ASection 56(1)(vii)Section 68

120 [ITAT Delhi]: It was held that in the absence of incriminating documents, the Id. CIT(A) had not justified in upholding the action of the assessing officer in assuming jurisdiction u/s 153A of the Act. Copy of the decision is enclosed at page no. 24 to 30 [please see page no. 24]. (b) INTAS Pharmaceuticals vs. DCIT reported

ASSISTANT COMMISIONER OF INCOME TAX , CIRCLE-1, JAMMU vs. MESERS JAMMU & KASHMIR BANK LIMITED , SRINAGAR

In the result, the ground No

ITA 320/ASR/2018[2015-16]Status: DisposedITAT Amritsar26 Sept 2022AY 2015-16

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

Section 143(3)Section 14A(3)Section 250(6)Section 36Section 40

house charges. 8.3. In the result Ground-2 of the revenue is allowed for statistical purpose. 9.Ground No. 3 of the revenue: - 3. The Ld. C1T(A), Jammu has erred in deleting the addition of Rs. 74,31,428/- on account of depreciation of Wooden Partition by relying on the decision of the Hon’ble Supreme court in case

THE JAMMU AND KASHMIR BANK LIMITED,SRINAGAR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1, JAMMU

In the result, the ground No

ITA 330/ASR/2018[2015-16]Status: DisposedITAT Amritsar26 Sept 2022AY 2015-16

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

Section 143(3)Section 14A(3)Section 250(6)Section 36Section 40

house charges. 8.3. In the result Ground-2 of the revenue is allowed for statistical purpose. 9.Ground No. 3 of the revenue: - 3. The Ld. C1T(A), Jammu has erred in deleting the addition of Rs. 74,31,428/- on account of depreciation of Wooden Partition by relying on the decision of the Hon’ble Supreme court in case

THE DY. COMMISSIONER INCOME-TAX, JAMMU vs. M/S. THE JAMMU & KASHMIR BANK LTD,, SRINAGAR

In the result, the ground No

ITA 296/ASR/2014[2005-06]Status: DisposedITAT Amritsar26 Sept 2022AY 2005-06

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

Section 143(3)Section 14A(3)Section 250(6)Section 36Section 40

house charges. 8.3. In the result Ground-2 of the revenue is allowed for statistical purpose. 9.Ground No. 3 of the revenue: - 3. The Ld. C1T(A), Jammu has erred in deleting the addition of Rs. 74,31,428/- on account of depreciation of Wooden Partition by relying on the decision of the Hon’ble Supreme court in case

THE DY. COMMISSIONER INCOME-TAX, JAMMU vs. M/S. THE JAMMU & KASHMIR BANK LTD,, SRINAGAR

In the result, the ground No

ITA 297/ASR/2014[2006-07]Status: DisposedITAT Amritsar26 Sept 2022AY 2006-07

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

Section 143(3)Section 14A(3)Section 250(6)Section 36Section 40

house charges. 8.3. In the result Ground-2 of the revenue is allowed for statistical purpose. 9.Ground No. 3 of the revenue: - 3. The Ld. C1T(A), Jammu has erred in deleting the addition of Rs. 74,31,428/- on account of depreciation of Wooden Partition by relying on the decision of the Hon’ble Supreme court in case

ASSISTANT COMMISSIONER OF INCOME -TAX , CIRCLE -1,, JAMMU vs. THE JAMMU & KASHMIR BANK LTD.,, SRINAGAR

In the result, the ground No

ITA 637/ASR/2017[2012-13]Status: DisposedITAT Amritsar26 Sept 2022AY 2012-13

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

Section 143(3)Section 14A(3)Section 250(6)Section 36Section 40

house charges. 8.3. In the result Ground-2 of the revenue is allowed for statistical purpose. 9.Ground No. 3 of the revenue: - 3. The Ld. C1T(A), Jammu has erred in deleting the addition of Rs. 74,31,428/- on account of depreciation of Wooden Partition by relying on the decision of the Hon’ble Supreme court in case

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1, JAMMU, SRINAGAR vs. MESERS JAMMU & KASHMIR BANK LIMITED , SRINAGAR

In the result, the ground No

ITA 790/ASR/2017[2013-14]Status: DisposedITAT Amritsar26 Sept 2022AY 2013-14

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

Section 143(3)Section 14A(3)Section 250(6)Section 36Section 40

house charges. 8.3. In the result Ground-2 of the revenue is allowed for statistical purpose. 9.Ground No. 3 of the revenue: - 3. The Ld. C1T(A), Jammu has erred in deleting the addition of Rs. 74,31,428/- on account of depreciation of Wooden Partition by relying on the decision of the Hon’ble Supreme court in case

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1, JAMMU vs. MESERS JAMMU & KASHMIR BANK LIMITED , SRINAGAR

In the result, the ground No

ITA 319/ASR/2018[2014-15]Status: DisposedITAT Amritsar26 Sept 2022AY 2014-15

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

Section 143(3)Section 14A(3)Section 250(6)Section 36Section 40

house charges. 8.3. In the result Ground-2 of the revenue is allowed for statistical purpose. 9.Ground No. 3 of the revenue: - 3. The Ld. C1T(A), Jammu has erred in deleting the addition of Rs. 74,31,428/- on account of depreciation of Wooden Partition by relying on the decision of the Hon’ble Supreme court in case

THE INCOME TAX OFFICER, SAMBA vs. SH. ASHOK KUMAR SHARMA, SAMBA

In the result, the appeal of the revenue in Ground nos

ITA 475/ASR/2016[2013-14]Status: DisposedITAT Amritsar17 Jul 2023AY 2013-14

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjeei.T.A. No.475/Asr/2016 Assessment Year: 2013-14

Section 143(3)Section 250(6)Section 40Section 80I

property, cannot be satisfactorily explained by the assessee, it is open to the revenue to hold that it is the income of the assessee and no further burden lies on the revenue to show that the income is from any particular source. 5. Whether the Ld. CIT(A) was right in fact in deleting the addition of Rsl6