BharatTax.net
SearchITATHigh CourtsSupreme CourtPhrasesAI ResearchHistory

Filters

BharatTax.net

Free search engine for ITAT (Income Tax Appellate Tribunal) judgments across all 28 benches in India.

Quick Links

  • Search Judgments
  • Browse by Bench
  • Recent Judgments

About

BharatTax provides free access to Income Tax Appellate Tribunal orders for legal research and reference.

© 2026 BharatTax.net. All rights reserved.

27 results for “house property”+ Section 69Cclear

Sorted by relevance

Mumbai342Delhi273Jaipur156Chandigarh78Hyderabad68Bangalore51Pune51Chennai36Ahmedabad34Visakhapatnam30Indore29Amritsar27Cochin23Guwahati17Agra16Surat14Kolkata14Jodhpur13Raipur12Lucknow10Rajkot5Nagpur5Cuttack4SC3Dehradun2Allahabad1Patna1Varanasi1Karnataka1

Key Topics

Section 153A42Section 26324Addition to Income24Section 250(6)14Section 69A13Deduction13Section 6912Section 153B12Section 8012

M/S ACTIVE TOOLS (P). LIMITED,JALANDHAR vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE -II, JALANDHAR

ITA 260/ASR/2019[2014-15]Status: DisposedITAT Amritsar16 Aug 2021AY 2014-15

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

Section 115Section 133ASection 142(1)Section 154Section 68Section 69Section 69ASection 69BSection 69CSection 69D

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

Showing 1–20 of 27 · Page 1 of 2

House Property12
Natural Justice12
Section 2507

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

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 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

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

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

section 71 of the Act, the losses can be set off against business income only , needful was not done, hence the income disclose during the survey for the cost incurred for development appellate is required to be treated as investment made outside the books of account and is required to be held as income from any other sources. Hence

THE DY. COMMISSIONER OF INCOME TAX, AMRITSAR. vs. SH. JAIMAL SINGH, L/H. SH. PREM CHAND,, TARN TARAN

In the result, the appeal bearing ITA No

ITA 82/ASR/2016[2008-09]Status: DisposedITAT Amritsar09 Nov 2023AY 2008-09

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

Section 139(9)Section 147Section 250Section 250(6)Section 263

69C of the Act. Aggrieved assessee filed an appeal before the ld. CIT(A). The ld. CIT(A) allowed the assessee’s appeal and delete the addition. Being aggrieved the revenue filed an appeal before the ITAT with the grievance that the ld. CIT(A) accepted the new documents which was not adjudicated by the ld. AO and the reasonable

M/S HORIZON BUILDERS & DEVELOPERS,AMRITSAR. vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, AMRITSAR.

In the result, the assessee's appeals are partly allowed

ITA 399/ASR/2015[2007-08]Status: DisposedITAT Amritsar08 Feb 2018AY 2007-08

Bench: Sh. Sanjay Arora & Sh. N.K.Choudhryi.T.A Nos.399&400(Asr)/2015 Assessment Years: 2007-08&2009-10 Pan: Aaefh 5966J

For Appellant: Sh. Ashwani Kalia (C.A)For Respondent: Smt. Balwinder Kaur (D.R)
Section 153CSection 69Section 69A

property dealing, is a related concern in-as-much as its’ two partners are fathers of two of the three partners of the assessee-firm. The returned income being nil, assessment was framed at Rs. 11 lacs, being Rs. 10 lacs added u/s. 69/69A on account of unexplained expenditure, and Rs. 1 lac estimated as income on contract work

M/S HORIZON BUILDERS & DEVELOPERS,AMRITSAR. vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, AMRITSAR.

In the result, the assessee's appeals are partly allowed

ITA 400/ASR/2015[2008-09]Status: DisposedITAT Amritsar08 Feb 2018AY 2008-09

Bench: Sh. Sanjay Arora & Sh. N.K.Choudhryi.T.A Nos.399&400(Asr)/2015 Assessment Years: 2007-08&2009-10 Pan: Aaefh 5966J

For Appellant: Sh. Ashwani Kalia (C.A)For Respondent: Smt. Balwinder Kaur (D.R)
Section 153CSection 69Section 69A

property dealing, is a related concern in-as-much as its’ two partners are fathers of two of the three partners of the assessee-firm. The returned income being nil, assessment was framed at Rs. 11 lacs, being Rs. 10 lacs added u/s. 69/69A on account of unexplained expenditure, and Rs. 1 lac estimated as income on contract work

SHRI RJAN BATRA,JALANDHAR vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-II, JALANDHAR

In the result, the ITA No

ITA 137/ASR/2022[2007-08]Status: DisposedITAT Amritsar24 May 2023AY 2007-08

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

Section 153ASection 153BSection 250(6)Section 80

house property, without considering the facts of the case and without observing the principles of natural justice. s. That having regard to the facts and circumstances of the case, Hon’ble CIT (A) has erred in law and on facts in confirming the action of Ld. Assessing Officer in making an addition of Rs. 17,88,806/-, without considering

SHRI RAJAN BATRA,JALANDHAR vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-II, JALANDHAR

In the result, the ITA No

ITA 141/ASR/2022[2011-12]Status: DisposedITAT Amritsar24 May 2023AY 2011-12

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

Section 153ASection 153BSection 250(6)Section 80

house property, without considering the facts of the case and without observing the principles of natural justice. s. That having regard to the facts and circumstances of the case, Hon’ble CIT (A) has erred in law and on facts in confirming the action of Ld. Assessing Officer in making an addition of Rs. 17,88,806/-, without considering

SHRI RAJESH TIWARI,JALANDHAR vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-II, JALANDHAR

In the result, the ITA No

ITA 82/ASR/2022[2010-11]Status: DisposedITAT Amritsar24 May 2023AY 2010-11

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

Section 153ASection 153BSection 250(6)Section 80

house property, without considering the facts of the case and without observing the principles of natural justice. s. That having regard to the facts and circumstances of the case, Hon’ble CIT (A) has erred in law and on facts in confirming the action of Ld. Assessing Officer in making an addition of Rs. 17,88,806/-, without considering

SHRI RAJAN BATRA,JALANDHAR vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-II, JALANDHAR

In the result, the ITA No

ITA 143/ASR/2022[2013-14]Status: DisposedITAT Amritsar24 May 2023AY 2013-14

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

Section 153ASection 153BSection 250(6)Section 80

house property, without considering the facts of the case and without observing the principles of natural justice. s. That having regard to the facts and circumstances of the case, Hon’ble CIT (A) has erred in law and on facts in confirming the action of Ld. Assessing Officer in making an addition of Rs. 17,88,806/-, without considering

SHR RAJESH TIWARI,JALANDHAR vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-II, JALANDHAR

In the result, the ITA No

ITA 81/ASR/2022[2009-10]Status: DisposedITAT Amritsar24 May 2023AY 2009-10

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

Section 153ASection 153BSection 250(6)Section 80

house property, without considering the facts of the case and without observing the principles of natural justice. s. That having regard to the facts and circumstances of the case, Hon’ble CIT (A) has erred in law and on facts in confirming the action of Ld. Assessing Officer in making an addition of Rs. 17,88,806/-, without considering

SHRI RAJAN BATRA ,JALANDHAR vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-II, JALANDHAR

In the result, the ITA No

ITA 139/ASR/2022[2009-10]Status: DisposedITAT Amritsar24 May 2023AY 2009-10

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

Section 153ASection 153BSection 250(6)Section 80

house property, without considering the facts of the case and without observing the principles of natural justice. s. That having regard to the facts and circumstances of the case, Hon’ble CIT (A) has erred in law and on facts in confirming the action of Ld. Assessing Officer in making an addition of Rs. 17,88,806/-, without considering

SHRI RAJAN BATRA,JALANDHAR vs. DEPUTY COMMISSIONER OF INCOME TAX CENRAL CIRCLE-II, JALANDHAR

In the result, the ITA No

ITA 138/ASR/2022[2008-09]Status: DisposedITAT Amritsar24 May 2023AY 2008-09

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

Section 153ASection 153BSection 250(6)Section 80

house property, without considering the facts of the case and without observing the principles of natural justice. s. That having regard to the facts and circumstances of the case, Hon’ble CIT (A) has erred in law and on facts in confirming the action of Ld. Assessing Officer in making an addition of Rs. 17,88,806/-, without considering

SHRI RAJAN BATRA,JALANDHAR vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-II, JALANDHAR

In the result, the ITA No

ITA 140/ASR/2022[2010-11]Status: DisposedITAT Amritsar24 May 2023AY 2010-11

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

Section 153ASection 153BSection 250(6)Section 80

house property, without considering the facts of the case and without observing the principles of natural justice. s. That having regard to the facts and circumstances of the case, Hon’ble CIT (A) has erred in law and on facts in confirming the action of Ld. Assessing Officer in making an addition of Rs. 17,88,806/-, without considering

ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1, JALANDHAR vs. SHRI RAJAN BATRA, JALANDHAR

In the result, the ITA No

ITA 113/ASR/2022[2013-14]Status: DisposedITAT Amritsar24 May 2023AY 2013-14

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

Section 153ASection 153BSection 250(6)Section 80

house property, without considering the facts of the case and without observing the principles of natural justice. s. That having regard to the facts and circumstances of the case, Hon’ble CIT (A) has erred in law and on facts in confirming the action of Ld. Assessing Officer in making an addition of Rs. 17,88,806/-, without considering

SHRI RAJESH TIWARI,JALANDHAR vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-II, JALANDHAR

In the result, the ITA No

ITA 85/ASR/2022[2013-14]Status: DisposedITAT Amritsar24 May 2023AY 2013-14

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

Section 153ASection 153BSection 250(6)Section 80

house property, without considering the facts of the case and without observing the principles of natural justice. s. That having regard to the facts and circumstances of the case, Hon’ble CIT (A) has erred in law and on facts in confirming the action of Ld. Assessing Officer in making an addition of Rs. 17,88,806/-, without considering

ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1, JALANDHAR vs. SHRI RAJAN BATRA, JALANDHAR

In the result, the ITA No

ITA 111/ASR/2022[2011-12]Status: DisposedITAT Amritsar24 May 2023AY 2011-12

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

Section 153ASection 153BSection 250(6)Section 80

house property, without considering the facts of the case and without observing the principles of natural justice. s. That having regard to the facts and circumstances of the case, Hon’ble CIT (A) has erred in law and on facts in confirming the action of Ld. Assessing Officer in making an addition of Rs. 17,88,806/-, without considering