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44 results for “house property”+ Section 69Aclear

Sorted by relevance

Delhi258 Mumbai162 Jaipur142 Bangalore97 Hyderabad65 Cochin65 Chennai63 Chandigarh56 Ahmedabad45 Amritsar44 Agra37 Indore37 Pune35 Surat25 Lucknow24 Rajkot17 Visakhapatnam13 Jodhpur12 Nagpur12 Raipur12 Patna10 Kolkata8 Cuttack5 Guwahati4 SC3 Allahabad3 Varanasi2 Dehradun1

Key Topics

Section 153A48 Section 69A41 Addition to Income41 Section 25028 Undisclosed Income22 Section 26321 Section 143(3)15 Section 14812 Section 14711 Section 132

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

sections 69, 69A and 69C being treated separately, because such deemed income is not income from salary, house property, profits

Showing 1–20 of 44 · Page 1 of 3

11

Search & Seizure8

DASHMESH TIMBER AND FURNITURE HOUSE,AJNALA vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, AMRITSAR

In the result, the appeal filed by the assessee is allowed

ITA 542/ASR/2024[2019-20]Status: DisposedITAT Amritsar22 Jan 2025AY 2019-20

Bench: Sh. Udayan Dasgupta & Sh. Krinwant Sahay

For Appellant: Sh. P. N. Arora, Adv

Section 115BSection 133ASection 133A(3)(iii)Section 143(3)Section 250(6)Section 69Section 69A

section 69 of the Act 1961. 11 I.T.A. No. 542/Asr/2024 Dashmesh Timber and Furniture House v. Dy. CIT 12. The AR further relying on the jurisdictional High court judgment in the case of Sudarshan Gupta, (2008) 10 DTR (P&H) 184, submitted that when an offer of surrender is being accepted by the department, the same should be accepted

SHRI MOHD MANZOOR,RAJOURI vs. INCOME TAX OFFICER WARD -2 (3), JAMMU

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

ITA 166/ASR/2022[2017-18]Status: HeardITAT Amritsar21 Sept 2023AY 2017-18

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

Section 144Section 250oSection 28Section 44ASection 69A

house with his wife till her death— ITO questioning its source after the same had subsequently been deposited with a bank in the names of assessee's then major daughters—In the absence of any evidence to the effect that the said sum was utilized by the assessee in any other manner, the Department was not justified in unreasonably rejecting

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

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

ITA 193/ASR/2014[2001-02]Status: DisposedITAT Amritsar26 May 2023AY 2001-02

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

Section 143(3)Section 250oSection 69A

section 69A has not been met and hence deserves to be quashed. 4. The addition of Rs. 5,50,000 has been made without judicious appreciation of facts and records I.T.A. No.28/Asr/2023 4 I.T.A. No.193/Asr/2014 available with the Ld. AO and is based only on one factor that the appellant could not produce the person who had advanced the money

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

ITA 28/ASR/2023[2001-02]Status: DisposedITAT Amritsar26 May 2023AY 2001-02

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

Section 143(3)Section 250oSection 69A

section 69A has not been met and hence deserves to be quashed. 4. The addition of Rs. 5,50,000 has been made without judicious appreciation of facts and records I.T.A. No.28/Asr/2023 4 I.T.A. No.193/Asr/2014 available with the Ld. AO and is based only on one factor that the appellant could not produce the person who had advanced the money

SMT. SATYAWATI MARWAHA THROUGH LEGAL HEIR SH, CHANDER SHEIKHAR MARWAHA,JALANDHAR vs. ASSISTANT COMMISSIONER OF INCOME TAX, JALANDHAR

In the result, the appeal for Asstt

ITA 347/ASR/2024[2015-16]Status: DisposedITAT Amritsar30 Oct 2025AY 2015-16

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

For Appellant: Sh. Ashray Sarna, C. A

Section 10(38)Section 132Section 144Section 144rSection 147Section 148Section 151Section 250(6)Section 68

house property at Rs.75,600/-, short term capital loss at (Rs.30,618/-), income from bank interest at Rs.17,667/- and LTCG (long term capital gains) amounting to Rs.2,02, 30,196/- which has been claimed as exempt u/s 10(38) of the Act) . After a search operation u/s 132 of the Act 1961 carried out on 29th

SMT. SATYAWATI MARWAHA THROUGH LEGAL HEIR SH. CHANDER SHEIKHAR MARWAHA,JALANDHAR vs. ASSISTANT COMMISSIONER OF INCOME TAX, JALANDHAR

In the result, the appeal for Asstt

ITA 346/ASR/2024[2014-15]Status: DisposedITAT Amritsar30 Oct 2025AY 2014-15

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

For Appellant: Sh. Ashray Sarna, C. A

Section 10(38)Section 132Section 144Section 144rSection 147Section 148Section 151Section 250(6)Section 68

house property at Rs.75,600/-, short term capital loss at (Rs.30,618/-), income from bank interest at Rs.17,667/- and LTCG (long term capital gains) amounting to Rs.2,02, 30,196/- which has been claimed as exempt u/s 10(38) of the Act) . After a search operation u/s 132 of the Act 1961 carried out on 29th

SHRI BHAVNOOR SINGH BEDI,JALANDHAR vs. ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2, JALANDHAR

In the result, the appeal of the revenue, ITA No 90/Asr/2020 is dismissed

ITA 51/ASR/2020[2014-15]Status: DisposedITAT Amritsar11 Apr 2023AY 2014-15

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

Section 132Section 139Section 153ASection 250Section 69A

69A. Whereas the ld. CIT(A) has directed for violation of section 269SS and 269T for accepting and repaying the loan in cash exceeding the prescribed limit against Mr Prem Pal Singh. Both the provisions cannot run together. We find that there is no merit in the order of the revenue. There, no statement was recorded from Sh. Prem

DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1, JALANDHAR vs. SHRI JATINDER SINGH BEDI , JALANDHAR

In the result, the appeal of the revenue, ITA No 90/Asr/2020 is dismissed

ITA 90/ASR/2020[2017-18]Status: DisposedITAT Amritsar11 Apr 2023AY 2017-18

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

Section 132Section 139Section 153ASection 250Section 69A

69A. Whereas the ld. CIT(A) has directed for violation of section 269SS and 269T for accepting and repaying the loan in cash exceeding the prescribed limit against Mr Prem Pal Singh. Both the provisions cannot run together. We find that there is no merit in the order of the revenue. There, no statement was recorded from Sh. Prem

DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1, JALANDHAR vs. SHRI BHAVNOOR SINGH BEDI, JALANDHAR

In the result, the appeal of the revenue, ITA No 90/Asr/2020 is dismissed

ITA 88/ASR/2020[2017-18]Status: DisposedITAT Amritsar11 Apr 2023AY 2017-18

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

Section 132Section 139Section 153ASection 250Section 69A

69A. Whereas the ld. CIT(A) has directed for violation of section 269SS and 269T for accepting and repaying the loan in cash exceeding the prescribed limit against Mr Prem Pal Singh. Both the provisions cannot run together. We find that there is no merit in the order of the revenue. There, no statement was recorded from Sh. Prem

DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1, JALANDHAR vs. SHRI JATINDER SINGH BEDI, JALANDHAR

In the result, the appeal of the revenue, ITA No 90/Asr/2020 is dismissed

ITA 89/ASR/2020[2016-17]Status: DisposedITAT Amritsar11 Apr 2023AY 2016-17

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

Section 132Section 139Section 153ASection 250Section 69A

69A. Whereas the ld. CIT(A) has directed for violation of section 269SS and 269T for accepting and repaying the loan in cash exceeding the prescribed limit against Mr Prem Pal Singh. Both the provisions cannot run together. We find that there is no merit in the order of the revenue. There, no statement was recorded from Sh. Prem

SHRI BHAVNOOR SINGH BEDI,JALANDHAR vs. ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2, JALANDHAR

In the result, the appeal of the revenue, ITA No 90/Asr/2020 is dismissed

ITA 53/ASR/2020[2016-17]Status: DisposedITAT Amritsar11 Apr 2023AY 2016-17

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

Section 132Section 139Section 153ASection 250Section 69A

69A. Whereas the ld. CIT(A) has directed for violation of section 269SS and 269T for accepting and repaying the loan in cash exceeding the prescribed limit against Mr Prem Pal Singh. Both the provisions cannot run together. We find that there is no merit in the order of the revenue. There, no statement was recorded from Sh. Prem

DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1, JALANDHAR vs. SHRI BHAVNOOR SINGH BEDI, JALANDHAR

In the result, the appeal of the revenue, ITA No 90/Asr/2020 is dismissed

ITA 87/ASR/2020[2016-17]Status: DisposedITAT Amritsar11 Apr 2023AY 2016-17

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

Section 132Section 139Section 153ASection 250Section 69A

69A. Whereas the ld. CIT(A) has directed for violation of section 269SS and 269T for accepting and repaying the loan in cash exceeding the prescribed limit against Mr Prem Pal Singh. Both the provisions cannot run together. We find that there is no merit in the order of the revenue. There, no statement was recorded from Sh. Prem

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

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. income. Rs 2.5 lac is not a standard deduction. As per the above mentioned

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

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. income. Rs 2.5 lac is not a standard deduction. As per the above mentioned

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

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. income. Rs 2.5 lac is not a standard deduction. As per the above mentioned

SHRI DAWARKA DASS,JALALABAD ( W) vs. INCOME TAX OFFICER WARD-2 (4), ABOHAR

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

ITA 258/ASR/2023[2012-13]Status: DisposedITAT Amritsar30 Oct 2023AY 2012-13

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

For Appellant: Sh. Ashwani Kalia, CAFor Respondent: Sh. Rajiv Wadhera, Sr. DR

House of Ashok Kumar Ward -2 (4), Abohar M.C. Dashmesh Nagri Jalalabad (W), 152 024 Punjab [PAN: ASCPD4496K] (Appellant) (Respondent) Appellant by : Sh. Ashwani Kalia, CA Respondent by : Sh. Rajiv Wadhera, Sr. DR Date of Hearing : 04.10.2023 Date of Pronouncement : 30.10.2023 ORDER Per Dr. M. L. Meena, AM: This captioned appeal has been filed by the assessee against the order

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

ITA 147/ASR/2022[2017-18]Status: DisposedITAT Amritsar24 May 2023AY 2017-18

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

Section 143(3)Section 250Section 69Section 69A

section 69 of the Act against the payment of Motor Vehicle Tax on behalf of the business concern. 3. That the Ld. CIT(A) has erred in making the addition relating to the rent received in cash. 4. That the Ld. CIT(A) has erred in making addition of Rs. 2,00,000/- on account of personal savings. 5. That

ASSISTANT COMMISSIONER OF INCOME TAX (CENTRAL CIRCLE), JAMMU vs. ANITA KAPAHI, JAMMU

In the result, the appeal of the revenue is dismissed being devoid of merits

ITA 557/ASR/2024[2019-20]Status: DisposedITAT Amritsar29 May 2025AY 2019-20

Bench: Sh. Udayan Dasgupta & Sh. Krinwant Sahay

For Appellant: Sh. P. N. Arora, Adv

Section 131Section 132Section 133ASection 143(3)Section 250(6)Section 69

Section 69A of the Income-tax Act, 1961 Unexplained money (On money) Assessee was engaged in construction and development of housing projects - It was subjected to survey operation during which certain documents were found and impounded - On basis of such documents, Assessing Officer came to conclusion that assessee had 8 I.T.A. No.557/Asr/2024 Assessment Year: 2019-20 received on-money from

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

properties, his father Sh. Harjit Singh such other person; (PAN: FPHPS8530E) is ready to pay taxes on the same.’ (b) every person who is deemed to The appellant is not deemed to the assessee on behalf of the father Sh. be an assessee under any Harjit Singh. The provisions of deemed assessee are only applicable in a provision of this