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13 results for “house property”+ Section 271(1)(b)clear

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Key Topics

Section 271(1)(c)36Section 14821Section 153A20Section 13911Section 14711Addition to Income10Reassessment8House Property7Section 80C6

SHRI BRIJINDERPAL SINGH BHULLAR,MOHALI vs. INCOME TAX OFFICER WARD- 1 (3), BATHINDA

Accordingly, the appeal filed by the assessee is allowed in terms of our aforesaid observations

ITA 671/ASR/2019[2008-09]Status: DisposedITAT Amritsar21 Feb 2022AY 2008-09

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

For Appellant: Sh. P. N. Arora, AdvFor Respondent: Sh. Trilochan Singh PS Khalsa, DR
Section 142(1)Section 147Section 148Section 271(1)(c)

271(1)(c) of the Act, dated 27.08.2014. We shall first take up the appeal filed by the 2 Brijinder Pal Singh Bhullar Vs. ITO, Ward 1(3), Bathinda ITA Nos. 671 & 672/Asr/2019 – A.Y 2008-09 assessee against the quantum assessment. The assessee has assailed the impugned order on the following grounds of appeal before us : “1. That

Deduction6
Penalty6
Reopening of Assessment6

SHRI BARJINDERPAL SINGH BHULLAR,MOHALI vs. INCOME TAX OFFICER WARD- 1 (3), BATHINDA

Accordingly, the appeal filed by the assessee is allowed in terms of our aforesaid observations

ITA 672/ASR/2019[2008-09]Status: DisposedITAT Amritsar21 Feb 2022AY 2008-09

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

For Appellant: Sh. P. N. Arora, AdvFor Respondent: Sh. Trilochan Singh PS Khalsa, DR
Section 142(1)Section 147Section 148Section 271(1)(c)

271(1)(c) of the Act, dated 27.08.2014. We shall first take up the appeal filed by the 2 Brijinder Pal Singh Bhullar Vs. ITO, Ward 1(3), Bathinda ITA Nos. 671 & 672/Asr/2019 – A.Y 2008-09 assessee against the quantum assessment. The assessee has assailed the impugned order on the following grounds of appeal before us : “1. That

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

In the result, the assessee’s appeal is dismissed

ITA 399/ASR/2018[2016-17]Status: DisposedITAT Amritsar25 Apr 2019AY 2016-17

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

For Appellant: Sh. J. K. Gupta (Adv.)For Respondent: Sh. Charan Dass (D.R.)
Section 133(6)Section 139Section 143(1)Section 143(3)Section 148Section 24Section 80CSection 80E

sections, i.e., by mistake, and that he had revised his return accordingly on 17.7.2017 (refer para 5 of the assessment order). The said return, however, while retaining the claim for deduction u/s. 80C at Rs.1.50 lacs, altered that for deduction u/s. 80E to ‘Loss from house property’, at, though, the same sum of Rs.1,50,472, returning thus his income

THE DEPUTY COMMISSIONER OF INCOME TAX, JAMMU vs. M/S. JAMMU DEVELPMENT AUTHORITY,, JAMMU

In the result, the appeal of the assessee is partly allowed for statistical purposes and the appeal of the department is dismissed

ITA 494/ASR/2013[2005-06]Status: DisposedITAT Amritsar20 Mar 2019AY 2005-06

Bench: Sh. N. S. Saini & Sh. N. K. Choudhryita No. 498/Asr./2013 : Asstt. Year : 2005-06 Jammu Development Authority, Vs Dy. Commissioner Of Income Vikas Bhawan, Rail Head Tax, Circle-I, Complex, Jammu, J & K Jammu (Appellant) (Respondent) Pan No. Aadfj7335A Ita No. 494/Asr./2013 : Asstt. Year : 2005-06 Dy. Commissioner Of Income Vs Jammu Development Authority, Tax, Circle-I, Vikas Bhawan, Rail Head Jammu Complex, Jammu, J & K (Appellant) (Respondent) Pan No. Aabcp1720E Assessee By : Shri. R. K. Gupta, Ca & Shri. Vasu Gupta, Ca Revenue By : Shri. M. P. Singh, Cit Dr Date Of Hearing :21.02.2019 Date Of Pronouncement : 22.03.2019 Order Per N. S. Saini: These Are The Cross Appeals Filed By The Assessee & Revenue Against The Order Of Commissioner Of Income Tax (Appeals) Dated 06.05.2013, Jammu.

For Appellant: Shri. R. K. Gupta, CA &For Respondent: Shri. M. P. Singh, CIT DR

B. C. Srinivasa Setty (1981) 128 ITR 294 (SC) has held that charging section and the computation provisions together constitute an integrated code. When there is a case to which the computation provision cannot apply at all, its evident that such a case was not intended to fall within the charging section. 39. In view of the above, the capital

M/S. JAMMU DEVELOPMENT AUTHORITY,,JAMMU ( J&K) vs. THE DEPUTY COMMISSIONER OF INCOME TAX, JAMMU

In the result, the appeal of the assessee is partly allowed for statistical purposes and the appeal of the department is dismissed

ITA 498/ASR/2013[2005-06]Status: DisposedITAT Amritsar20 Mar 2019AY 2005-06

Bench: Sh. N. S. Saini & Sh. N. K. Choudhryita No. 498/Asr./2013 : Asstt. Year : 2005-06 Jammu Development Authority, Vs Dy. Commissioner Of Income Vikas Bhawan, Rail Head Tax, Circle-I, Complex, Jammu, J & K Jammu (Appellant) (Respondent) Pan No. Aadfj7335A Ita No. 494/Asr./2013 : Asstt. Year : 2005-06 Dy. Commissioner Of Income Vs Jammu Development Authority, Tax, Circle-I, Vikas Bhawan, Rail Head Jammu Complex, Jammu, J & K (Appellant) (Respondent) Pan No. Aabcp1720E Assessee By : Shri. R. K. Gupta, Ca & Shri. Vasu Gupta, Ca Revenue By : Shri. M. P. Singh, Cit Dr Date Of Hearing :21.02.2019 Date Of Pronouncement : 22.03.2019 Order Per N. S. Saini: These Are The Cross Appeals Filed By The Assessee & Revenue Against The Order Of Commissioner Of Income Tax (Appeals) Dated 06.05.2013, Jammu.

For Appellant: Shri. R. K. Gupta, CA &For Respondent: Shri. M. P. Singh, CIT DR

B. C. Srinivasa Setty (1981) 128 ITR 294 (SC) has held that charging section and the computation provisions together constitute an integrated code. When there is a case to which the computation provision cannot apply at all, its evident that such a case was not intended to fall within the charging section. 39. In view of the above, the capital

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

In the result, the appeal of the assessee bearing I

ITA 343/ASR/2018[2012-13]Status: DisposedITAT Amritsar15 Sept 2022AY 2012-13

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

Section 143(3)Section 25Section 250Section 25BSection 271(1)(c)

section 25B is as below:- “[Special provision for arrears of rent received. 25B. Where the assessee— (a) is the owner of any property consisting of any buildings or lands appurtenant thereto which has been let to a tenant; and I.T.A. No.343/Asr/2018 4 (b) has received any amount, by way of arrears of rent from such property, not charged to income

HIMANI GOYAL SHARMA,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-1, BATHINDA

The appeal stand allowed

ITA 160/ASR/2023[2015-16]Status: DisposedITAT Amritsar20 Jan 2026AY 2015-16

Bench: HON’BLE SHRI MANOJ KUMAR AGGARWAL (Accountant Member), SHRI UDAYAN DAS GUPTA (Judicial Member)

For Appellant: Sh. Devang Gargieya (Advocate) – Ld. ARFor Respondent: Sh. Charan Dass (Addl. CIT) – Ld. Sr. DR
Section 1Section 139Section 148Section 153ASection 271(1)(c)Section 273B

B (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : अपीलाथीकीओरसे/ Appellant by : Sh. Devang Gargieya (Advocate) – Ld. AR प्रत्यथीकीओरसे/Respondent by : Sh. Charan Dass (Addl. CIT) – Ld. Sr. DR सुनवाईकीतारीख/Date of Hearing : 20-01-2026 घोषणाकीतारीख /Date of Pronouncement 20-01-2026 : आदेश / O R D E R 1. Aforesaid appeals by assessee for Assessment Years (AY) 2011- 12 to 2015-16 have

HIMANI GOYAL SHARMA,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-1, BATHINDA

The appeal stand allowed

ITA 159/ASR/2023[2014-15]Status: DisposedITAT Amritsar20 Jan 2026AY 2014-15

Bench: HON’BLE SHRI MANOJ KUMAR AGGARWAL (Accountant Member), SHRI UDAYAN DAS GUPTA (Judicial Member)

For Appellant: Sh. Devang Gargieya (Advocate) – Ld. ARFor Respondent: Sh. Charan Dass (Addl. CIT) – Ld. Sr. DR
Section 1Section 139Section 148Section 153ASection 271(1)(c)Section 273B

B (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : अपीलाथीकीओरसे/ Appellant by : Sh. Devang Gargieya (Advocate) – Ld. AR प्रत्यथीकीओरसे/Respondent by : Sh. Charan Dass (Addl. CIT) – Ld. Sr. DR सुनवाईकीतारीख/Date of Hearing : 20-01-2026 घोषणाकीतारीख /Date of Pronouncement 20-01-2026 : आदेश / O R D E R 1. Aforesaid appeals by assessee for Assessment Years (AY) 2011- 12 to 2015-16 have

HIMANI GOYA SHARMA,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-1, BATHINDA

The appeal stand allowed

ITA 157/ASR/2023[2012-13]Status: DisposedITAT Amritsar20 Jan 2026AY 2012-13

Bench: HON’BLE SHRI MANOJ KUMAR AGGARWAL (Accountant Member), SHRI UDAYAN DAS GUPTA (Judicial Member)

For Appellant: Sh. Devang Gargieya (Advocate) – Ld. ARFor Respondent: Sh. Charan Dass (Addl. CIT) – Ld. Sr. DR
Section 1Section 139Section 148Section 153ASection 271(1)(c)Section 273B

B (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : अपीलाथीकीओरसे/ Appellant by : Sh. Devang Gargieya (Advocate) – Ld. AR प्रत्यथीकीओरसे/Respondent by : Sh. Charan Dass (Addl. CIT) – Ld. Sr. DR सुनवाईकीतारीख/Date of Hearing : 20-01-2026 घोषणाकीतारीख /Date of Pronouncement 20-01-2026 : आदेश / O R D E R 1. Aforesaid appeals by assessee for Assessment Years (AY) 2011- 12 to 2015-16 have

HIMANI GOYAL SHARMA,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-1, BATHINDA

The appeal stand allowed

ITA 156/ASR/2023[2011-12]Status: DisposedITAT Amritsar20 Jan 2026AY 2011-12

Bench: HON’BLE SHRI MANOJ KUMAR AGGARWAL (Accountant Member), SHRI UDAYAN DAS GUPTA (Judicial Member)

For Appellant: Sh. Devang Gargieya (Advocate) – Ld. ARFor Respondent: Sh. Charan Dass (Addl. CIT) – Ld. Sr. DR
Section 1Section 139Section 148Section 153ASection 271(1)(c)Section 273B

B (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : अपीलाथीकीओरसे/ Appellant by : Sh. Devang Gargieya (Advocate) – Ld. AR प्रत्यथीकीओरसे/Respondent by : Sh. Charan Dass (Addl. CIT) – Ld. Sr. DR सुनवाईकीतारीख/Date of Hearing : 20-01-2026 घोषणाकीतारीख /Date of Pronouncement 20-01-2026 : आदेश / O R D E R 1. Aforesaid appeals by assessee for Assessment Years (AY) 2011- 12 to 2015-16 have

HIMANI GOYAL SHARMA,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-1, BATHINDA

The appeal stand allowed

ITA 158/ASR/2023[2013-14]Status: DisposedITAT Amritsar20 Jan 2026AY 2013-14

Bench: HON’BLE SHRI MANOJ KUMAR AGGARWAL (Accountant Member), SHRI UDAYAN DAS GUPTA (Judicial Member)

For Appellant: Sh. Devang Gargieya (Advocate) – Ld. ARFor Respondent: Sh. Charan Dass (Addl. CIT) – Ld. Sr. DR
Section 1Section 139Section 148Section 153ASection 271(1)(c)Section 273B

B (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : अपीलाथीकीओरसे/ Appellant by : Sh. Devang Gargieya (Advocate) – Ld. AR प्रत्यथीकीओरसे/Respondent by : Sh. Charan Dass (Addl. CIT) – Ld. Sr. DR सुनवाईकीतारीख/Date of Hearing : 20-01-2026 घोषणाकीतारीख /Date of Pronouncement 20-01-2026 : आदेश / O R D E R 1. Aforesaid appeals by assessee for Assessment Years (AY) 2011- 12 to 2015-16 have

SHRI HARBANS SINGH MANN,MANSA vs. INCOME TAX OFFICER WARD-1 (4), MANSA

In the result, the ground no

ITA 129/ASR/2022[2010-10]Status: DisposedITAT Amritsar07 Jul 2023AY 2010-10

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjeei.T.A. No.129/Asr/2022 Assessment Year: 2010-11

Section 147Section 148Section 151Section 250oSection 69A

property with the family members. The assessee received the amount through bank draft and through cash. Both the amount was deposited in bank account. The assessee relied on the copy of the agreement. But the purchaser denied the said agreement as it is I.T.A. No.129/Asr/2022 4 Assessment Year: 2010-11 own document of assessee. So, the ld. AO has treated

SMT. PARMINDER KAUR,LUDHIANA vs. INCOME TAX OFFICER, 3(3), JALANDHAR

In the result, the appeal is partly allowed

ITA 643/ASR/2017[2009-10]Status: DisposedITAT Amritsar16 Aug 2021AY 2009-10

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

Section 147Section 148

1. In this case the assessee filed the return of income for the assessment year 2009-2010, however the case of the assessee was reopened under section 147 read with section 148 of the Income Tax Act. The assessing officer has sent the questionnaire along with the statutory notice to the assessee fixing the date of hearing