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41 results for “house property”+ Section 47clear

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Key Topics

Section 1155Section 13(3)55Section 153A42Addition to Income25Section 25023Section 69A21Section 26321Undisclosed Income21Section 35A20

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

In the result, the appeal of the revenue is dismissed

ITA 103/ASR/2024[2014-15]Status: DisposedITAT Amritsar15 Jan 2026AY 2014-15

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

Section 143(3)Section 148Section 250Section 35A

House Property. The assessee wrongly claimed deduction u/s 35AD(8)(c)(ii) of the Act at Rs. 116,48,50,757/- and wrongly set it off against declared income of the current year. Hence, the income of Rs.4.32.80,900/- which was chargeable to tax for the year under consideration escaped assessment on account of wrong presentation of facts

INCOME TAX OFFICER, FEROZEPUR vs. MS.JATIN AGRO, FORT ROAD

Showing 1–20 of 41 · Page 1 of 3

Deduction13
Section 6812
Exemption11

In the result, the appeal of the revenue is dismissed

ITA 104/ASR/2024[2017-18]Status: DisposedITAT Amritsar15 Jan 2026AY 2017-18

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

Section 143(3)Section 148Section 250Section 35A

House Property. The assessee wrongly claimed deduction u/s 35AD(8)(c)(ii) of the Act at Rs. 116,48,50,757/- and wrongly set it off against declared income of the current year. Hence, the income of Rs.4.32.80,900/- which was chargeable to tax for the year under consideration escaped assessment on account of wrong presentation of facts

SHRI MANMOHAN SINGH KAPUR,HOSHIARPUR vs. PRINCIPAL COMMISSIONER OF INCOME TAX-1, JALANDHAR

In the result, appeal of the assessees in ITA Nos

ITA 68/ASR/2022[2017-18]Status: DisposedITAT Amritsar22 Mar 2023AY 2017-18

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

For Appellant: Sh. Surinder Mahajan, CAFor Respondent: Smt. Balwinder Kaur, CIT-DR
Section 115BSection 143Section 143(3)Section 147Section 148Section 263Section 68

47,809/- was claimed as interest paid on borrowed capital invested in Self occupied house property. (v) The assessee deposited cash of Rs 20,00,000/- during demonetization period and was thus obliged to explain the nature and source of cash credits of Rs 20,00,000/-. Income of Rs. 17,50,000/- only was declared under the head Misc

SMT HARNEET KAUR JUNEJA,JALANDHAR vs. PRINCIPAL COMMISSIONER OF INCOME TAX -1, JALANDHAR

In the result, appeal of the assessees in ITA Nos

ITA 66/ASR/2022[2017-18]Status: DisposedITAT Amritsar22 Mar 2023AY 2017-18

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

For Appellant: Sh. Surinder Mahajan, CAFor Respondent: Smt. Balwinder Kaur, CIT-DR
Section 115BSection 143Section 143(3)Section 147Section 148Section 263Section 68

47,809/- was claimed as interest paid on borrowed capital invested in Self occupied house property. (v) The assessee deposited cash of Rs 20,00,000/- during demonetization period and was thus obliged to explain the nature and source of cash credits of Rs 20,00,000/-. Income of Rs. 17,50,000/- only was declared under the head Misc

SHRI SUKHJIT SINGH,HOSHIARPUR vs. PRINCIPAL COMMISSIONER OF INCOME TAX-1, JALANDHAR

In the result, appeal of the assessees in ITA Nos

ITA 67/ASR/2022[2012-13]Status: DisposedITAT Amritsar22 Mar 2023AY 2012-13

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

For Appellant: Sh. Surinder Mahajan, CAFor Respondent: Smt. Balwinder Kaur, CIT-DR
Section 115BSection 143Section 143(3)Section 147Section 148Section 263Section 68

47,809/- was claimed as interest paid on borrowed capital invested in Self occupied house property. (v) The assessee deposited cash of Rs 20,00,000/- during demonetization period and was thus obliged to explain the nature and source of cash credits of Rs 20,00,000/-. Income of Rs. 17,50,000/- only was declared under the head Misc

DEPUTY COMMISSIONER OF INCOME TAX, JALANDHAR vs. ANKUR MARWAHA, JALANDHAR

In the result, all the appeals filed by the revenue are dismissed

ITA 390/ASR/2024[2019-20]Status: DisposedITAT Amritsar30 Oct 2025AY 2019-20

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

For Appellant: Sh. K. Mehboob Ali Khan, CIT-DR
Section 153ASection 250Section 69A

house property ”, which proves the fact that ,the said premises are let out/leased out , on rent to the above tenants/ lessees , are already in the knowledge of the department , since inception, and the rental income disclosed in regular returns are duly accepted by the department in normal course. 18. It is also seen that all the above four concerns

DEPUTY COMMISSIONER OF INCOME TAX, JALANDHAR vs. ANKUSH MARWAHA, JALANDHAR

In the result, all the appeals filed by the revenue are dismissed

ITA 387/ASR/2024[2016-17]Status: DisposedITAT Amritsar30 Oct 2025AY 2016-17

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

For Appellant: Sh. K. Mehboob Ali Khan, CIT-DR
Section 153ASection 250Section 69A

house property ”, which proves the fact that ,the said premises are let out/leased out , on rent to the above tenants/ lessees , are already in the knowledge of the department , since inception, and the rental income disclosed in regular returns are duly accepted by the department in normal course. 18. It is also seen that all the above four concerns

DEPUTY COMMISSIONER OF INCOME TAX, JALANDHAR vs. RAJNI MARWAHA, JALANDHAR

In the result, all the appeals filed by the revenue are dismissed

ITA 250/ASR/2024[2018-19]Status: DisposedITAT Amritsar30 Oct 2025AY 2018-19

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

For Appellant: Sh. K. Mehboob Ali Khan, CIT-DR
Section 153ASection 250Section 69A

house property ”, which proves the fact that ,the said premises are let out/leased out , on rent to the above tenants/ lessees , are already in the knowledge of the department , since inception, and the rental income disclosed in regular returns are duly accepted by the department in normal course. 18. It is also seen that all the above four concerns

DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1, JALANDHAR vs. ANKUR MARWAHA, JALANDHAR

In the result, all the appeals filed by the revenue are dismissed

ITA 382/ASR/2024[2017-18]Status: DisposedITAT Amritsar30 Oct 2025AY 2017-18

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

For Appellant: Sh. K. Mehboob Ali Khan, CIT-DR
Section 153ASection 250Section 69A

house property ”, which proves the fact that ,the said premises are let out/leased out , on rent to the above tenants/ lessees , are already in the knowledge of the department , since inception, and the rental income disclosed in regular returns are duly accepted by the department in normal course. 18. It is also seen that all the above four concerns

DEPUTY COMMISSIONER OF INCOME TAX, JALANDHAR vs. ANKUR MARWAHA, JALANDHAR

In the result, all the appeals filed by the revenue are dismissed

ITA 340/ASR/2024[2016-17]Status: DisposedITAT Amritsar30 Oct 2025AY 2016-17

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

For Appellant: Sh. K. Mehboob Ali Khan, CIT-DR
Section 153ASection 250Section 69A

house property ”, which proves the fact that ,the said premises are let out/leased out , on rent to the above tenants/ lessees , are already in the knowledge of the department , since inception, and the rental income disclosed in regular returns are duly accepted by the department in normal course. 18. It is also seen that all the above four concerns

DEPUTY COMMISSIONER OF INCOME TAX, JALANDHAR vs. ANKUSH MARWAHA, JALANDHAR

In the result, all the appeals filed by the revenue are dismissed

ITA 385/ASR/2024[2014-15]Status: DisposedITAT Amritsar30 Oct 2025AY 2014-15

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

For Appellant: Sh. K. Mehboob Ali Khan, CIT-DR
Section 153ASection 250Section 69A

house property ”, which proves the fact that ,the said premises are let out/leased out , on rent to the above tenants/ lessees , are already in the knowledge of the department , since inception, and the rental income disclosed in regular returns are duly accepted by the department in normal course. 18. It is also seen that all the above four concerns

DEPUTY COMMISSIONER OF INCOME TAX, JALANDHAR vs. ANKUSH MARWAHA, JALANDHAR

In the result, all the appeals filed by the revenue are dismissed

ITA 386/ASR/2024[2015-16]Status: DisposedITAT Amritsar30 Oct 2025AY 2015-16

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

For Appellant: Sh. K. Mehboob Ali Khan, CIT-DR
Section 153ASection 250Section 69A

house property ”, which proves the fact that ,the said premises are let out/leased out , on rent to the above tenants/ lessees , are already in the knowledge of the department , since inception, and the rental income disclosed in regular returns are duly accepted by the department in normal course. 18. It is also seen that all the above four concerns

DEPUTY COMMISSIONER OF INCOME TAX, JALANDHAR vs. ANKUSH MARWAHA, JALANDHAR

In the result, all the appeals filed by the revenue are dismissed

ITA 388/ASR/2024[2017-18]Status: DisposedITAT Amritsar30 Oct 2025AY 2017-18

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

For Appellant: Sh. K. Mehboob Ali Khan, CIT-DR
Section 153ASection 250Section 69A

house property ”, which proves the fact that ,the said premises are let out/leased out , on rent to the above tenants/ lessees , are already in the knowledge of the department , since inception, and the rental income disclosed in regular returns are duly accepted by the department in normal course. 18. It is also seen that all the above four concerns

DY. COMMISSIONER OF INCOME TAX, JALANDHAR vs. RAJNI MARWAHA, JALANDHAR

In the result, all the appeals filed by the revenue are dismissed

ITA 196/ASR/2024[2014-15]Status: DisposedITAT Amritsar30 Oct 2025AY 2014-15

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

For Appellant: Sh. K. Mehboob Ali Khan, CIT-DR
Section 153ASection 250Section 69A

house property ”, which proves the fact that ,the said premises are let out/leased out , on rent to the above tenants/ lessees , are already in the knowledge of the department , since inception, and the rental income disclosed in regular returns are duly accepted by the department in normal course. 18. It is also seen that all the above four concerns

DEPUTY COMMISSIONER OF INCOME TAXQ, JALANDHAR vs. ANKUSH MARWAHA, JALANDHAR

In the result, all the appeals filed by the revenue are dismissed

ITA 384/ASR/2024[2013-14]Status: DisposedITAT Amritsar30 Oct 2025AY 2013-14

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

For Appellant: Sh. K. Mehboob Ali Khan, CIT-DR
Section 153ASection 250Section 69A

house property ”, which proves the fact that ,the said premises are let out/leased out , on rent to the above tenants/ lessees , are already in the knowledge of the department , since inception, and the rental income disclosed in regular returns are duly accepted by the department in normal course. 18. It is also seen that all the above four concerns

DEPUTY COMMISSIONER OF INCOME TAX, JALANDHAR vs. ANKUR MARWAHA, JALANDHAR

In the result, all the appeals filed by the revenue are dismissed

ITA 337/ASR/2024[2013-14]Status: DisposedITAT Amritsar30 Oct 2025AY 2013-14

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

For Appellant: Sh. K. Mehboob Ali Khan, CIT-DR
Section 153ASection 250Section 69A

house property ”, which proves the fact that ,the said premises are let out/leased out , on rent to the above tenants/ lessees , are already in the knowledge of the department , since inception, and the rental income disclosed in regular returns are duly accepted by the department in normal course. 18. It is also seen that all the above four concerns

DEPUTY COMMISSIONER OF INCOME TAX, JALANDHAR vs. ANKUR MARWAHA, JALANDHAR

In the result, all the appeals filed by the revenue are dismissed

ITA 266/ASR/2024[2012-13]Status: DisposedITAT Amritsar30 Oct 2025AY 2012-13

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

For Appellant: Sh. K. Mehboob Ali Khan, CIT-DR
Section 153ASection 250Section 69A

house property ”, which proves the fact that ,the said premises are let out/leased out , on rent to the above tenants/ lessees , are already in the knowledge of the department , since inception, and the rental income disclosed in regular returns are duly accepted by the department in normal course. 18. It is also seen that all the above four concerns

DEPUTY COMMISSIONER OF INCOME TAX, JALANDHAR vs. ANKUR MARWAHA, JALANDHAR

In the result, all the appeals filed by the revenue are dismissed

ITA 265/ASR/2024[2011-12]Status: DisposedITAT Amritsar30 Oct 2025AY 2011-12

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

For Appellant: Sh. K. Mehboob Ali Khan, CIT-DR
Section 153ASection 250Section 69A

house property ”, which proves the fact that ,the said premises are let out/leased out , on rent to the above tenants/ lessees , are already in the knowledge of the department , since inception, and the rental income disclosed in regular returns are duly accepted by the department in normal course. 18. It is also seen that all the above four concerns

DCIT CENTRAL CIRCLE 1 JALANDHAR, JALANDHAR vs. ANKUR MARWAHA, JALANDHAR

In the result, all the appeals filed by the revenue are dismissed

ITA 338/ASR/2024[2014-15]Status: DisposedITAT Amritsar30 Oct 2025AY 2014-15

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

For Appellant: Sh. K. Mehboob Ali Khan, CIT-DR
Section 153ASection 250Section 69A

house property ”, which proves the fact that ,the said premises are let out/leased out , on rent to the above tenants/ lessees , are already in the knowledge of the department , since inception, and the rental income disclosed in regular returns are duly accepted by the department in normal course. 18. It is also seen that all the above four concerns

DEPUTY COMMISSIONER OF INCOME TAX, JALANDHAR vs. RAJNI MARWAHA, JALANDHAR

In the result, all the appeals filed by the revenue are dismissed

ITA 249/ASR/2024[2017-18]Status: DisposedITAT Amritsar30 Oct 2025AY 2017-18

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

For Appellant: Sh. K. Mehboob Ali Khan, CIT-DR
Section 153ASection 250Section 69A

house property ”, which proves the fact that ,the said premises are let out/leased out , on rent to the above tenants/ lessees , are already in the knowledge of the department , since inception, and the rental income disclosed in regular returns are duly accepted by the department in normal course. 18. It is also seen that all the above four concerns