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11 results for “house property”+ Section 234clear

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Key Topics

Section 4021Section 250(6)10Addition to Income10Section 143(3)9Deduction8Section 14A(3)7Section 367Depreciation7TDS7Disallowance

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

ITA 234/ASR/2018[2014-15]Status: DisposedITAT Amritsar21 Feb 2022AY 2014-15

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

For Appellant: Sh. J. S. Bhasin, AdvFor Respondent: Sh. Rohit Mehra, D.R
Section 143(3)Section 25Section 57

234/(Asr)/2018 Assessment Year: 2014-15 Indian Tools Technology Vs. Income Tax Officer, Centre, C/o Forging & Ward-II(1), Chemicals, GT Road, Jalandhar Jalandhar. [PAN: AACC13668M] (Appellant) (Respondent) Appellant by : Sh. J. S. Bhasin, Adv. Respondent by: Sh. Rohit Mehra, D.R. Date of Hearing: 20.12.2021 Date of Pronouncement: 21.02.2022 ORDER Per Dr. M. L. Meena, AM: The appeal

SHRIMATI RITU KAPOOR,SRINAGAR vs. INCOME TAX OFFICER WARD-III(2), SRINAGAR

ITA 42/ASR/2020[2006-07]Status: Disposed
7
Section 12A5
Section 1485
ITAT Amritsar
31 Jan 2023
AY 2006-07

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

Section 143(3)Section 148Section 234

Section-148 was not served upon the appellant. 3. That the Ld. CIT(A) has also erred in justifying the issue issuance of the notice on the address as mentioned in the Sale Deed of the property, as business and residential address of the appellant was duly mentioned in the return filed as of 14-13 Rajbagh Srinagar

SHRI GURBINDER SINGH MAHAL,AMRITSAR vs. INCOME TAX OFFICER WARD-IV ( 2), AMRITSAR

In the result, the appeal of the assessee bearing ITA No

ITA 22/ASR/2023[2014-15]Status: DisposedITAT Amritsar24 Apr 2023AY 2014-15

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

Section 144Section 144oSection 250(4)Section 250(6)Section 250o

234 (1)SHAMSHER SINGH S/O SULAKHAN SINGH 674000.00 ARJINDER KAUR W/O MANOHAR SINGH 660000.00 224 226 BALWINDERJIT KAUR W/O GURBAKSH SINGH 577500.00 224 BEANT KAUR W/O BALDEV SINGH S/O DIWAN S 578500.00 BHUPINDER KAUR W/O HARDEV SINGH 535500.00 224 226 HARJINDER SINGH S/O JAGIR SINGH 556500.00 224 HARPAL KAUR W/O HARBHEJ SINGH 578000.00 INDERJIT KAUR W/O KANWALJIT SINGH

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

234 CTR (SC) 146 which is different from the present case as technical services are involved. 8.1. Before adjudicating the issue, the observation of CIT(A)in page-81 in point- 5is reproduced as below: - “5. Determination: 1. Disallowance u/s 40(a) (ia) of the Income Tax Act,1961amounting to Rs.552429/- in respect of Clearing House charges

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

234 CTR (SC) 146 which is different from the present case as technical services are involved. 8.1. Before adjudicating the issue, the observation of CIT(A)in page-81 in point- 5is reproduced as below: - “5. Determination: 1. Disallowance u/s 40(a) (ia) of the Income Tax Act,1961amounting to Rs.552429/- in respect of Clearing House charges

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

234 CTR (SC) 146 which is different from the present case as technical services are involved. 8.1. Before adjudicating the issue, the observation of CIT(A)in page-81 in point- 5is reproduced as below: - “5. Determination: 1. Disallowance u/s 40(a) (ia) of the Income Tax Act,1961amounting to Rs.552429/- in respect of Clearing House charges

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

234 CTR (SC) 146 which is different from the present case as technical services are involved. 8.1. Before adjudicating the issue, the observation of CIT(A)in page-81 in point- 5is reproduced as below: - “5. Determination: 1. Disallowance u/s 40(a) (ia) of the Income Tax Act,1961amounting to Rs.552429/- in respect of Clearing House charges

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

234 CTR (SC) 146 which is different from the present case as technical services are involved. 8.1. Before adjudicating the issue, the observation of CIT(A)in page-81 in point- 5is reproduced as below: - “5. Determination: 1. Disallowance u/s 40(a) (ia) of the Income Tax Act,1961amounting to Rs.552429/- in respect of Clearing House charges

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

234 CTR (SC) 146 which is different from the present case as technical services are involved. 8.1. Before adjudicating the issue, the observation of CIT(A)in page-81 in point- 5is reproduced as below: - “5. Determination: 1. Disallowance u/s 40(a) (ia) of the Income Tax Act,1961amounting to Rs.552429/- in respect of Clearing House charges

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

234 CTR (SC) 146 which is different from the present case as technical services are involved. 8.1. Before adjudicating the issue, the observation of CIT(A)in page-81 in point- 5is reproduced as below: - “5. Determination: 1. Disallowance u/s 40(a) (ia) of the Income Tax Act,1961amounting to Rs.552429/- in respect of Clearing House charges

M/S GURU RAM DASS EDUCATIONAL SOCIETY,BATHINDA vs. THE COMMISSIONER OF INCOME TAX (EXEMPTION), CHANDIGARH

In the result, the assessee’s appeal is allowed

ITA 598/ASR/2016[]Status: DisposedITAT Amritsar03 Jun 2019

Bench: Sh. Sanjay Arora & Sh. N. K. Choudhryi. T. A. No. 598/Asr/2016 Assessment Year: N.A.

For Appellant: Sh. Vineet Krishan (Adv.)For Respondent: Sh. Alok Kumar, CIT-DR
Section 10Section 12A

sections thereof. Running of schools and colleges by charging high fees, accumulating huge assets, could not be regarded as charitable activity. The institutions could not be allowed to grow richer and richer by extending exemption, thereby converting them into tax-exempt organizations. The present case, it was opined by him, was of a society whose activities, though involved education