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.

1,947 results for “house property”+ House Propertyclear

Sorted by relevance

Mumbai6,500Delhi5,077Bangalore1,947Chennai1,728Kolkata1,016Karnataka867Hyderabad726Jaipur679Ahmedabad630Pune560Chandigarh397Surat317Indore255Telangana240Cochin233Visakhapatnam166Amritsar152Rajkot144Nagpur133Raipur125Lucknow117SC88Patna87Cuttack84Calcutta80Agra78Jodhpur50Guwahati39Dehradun32Varanasi26Rajasthan24Jabalpur23Kerala22Allahabad20Ranchi16Panaji16Orissa9Punjab & Haryana6A.K. SIKRI ROHINTON FALI NARIMAN5Gauhati2Himachal Pradesh2Andhra Pradesh2J&K1T.S. THAKUR ROHINTON FALI NARIMAN1ANIL R. DAVE SHIVA KIRTI SINGH1ANIL R. DAVE L. NAGESWARA RAO1ARIJIT PASAYAT C.K. THAKKER1H.L. DATTU S.A. BOBDE1D.K. JAIN JAGDISH SINGH KHEHAR1

Key Topics

Section 153A89Section 143(3)65Addition to Income64Section 54F48Section 13235Deduction28House Property26Section 10A24Section 6824Section 271

ACIT, MANGALORE vs. SRI. J. KRISHNA PALEMAR, MANGALORE

In the result, the appeal filed by the revenue is partly allowed for statistical purposes

ITA 712/BANG/2014[2011-12]Status: DisposedITAT Bangalore24 Apr 2018AY 2011-12

Bench: Shri N.V. Vasudevan & Shri Arun Kumar Garodiaassessment Year :2011-12

For Appellant: Shri C.H. Sundar Rao, CIT (DR-I)For Respondent: Smt. Sheetal Borkar, Advocate
Section 54F

property is self occupied house property in addition to self occupied house property at `Palemar

M/S CESSNA GARDEN DEVELOPERS PVT.LTD,BANGALORE vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, BANGALORE

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 2097/BANG/2016[2010-11]Status: Disposed

Showing 1–20 of 1,947 · Page 1 of 98

...
21
Section 26320
Disallowance19
ITAT Bangalore
14 Feb 2018
AY 2010-11

Bench: Shri Arun Kumar Garodia & Shri Lalit Kumarassessment Year : 2010-11

For Appellant: Shri Padam Chand Khincha, CAFor Respondent: Ms. Susan D. George, CIT (DR-I)
Section 24Section 28Section 37

House Property (1.1): 20513135 Income From House Property : 20513135 2. INCOME FROM BUSINESS / PROFESSION 2.1 Business

BINDUMALYAM PANDURANGA ALLANHARINARAYAN ,BANGALORE vs. INCOME TAX OFFICER, WARD-5(2)(1), BENGALURU

In the result, appeal filed by the assessee is partly\nallowed

ITA 107/BANG/2025[2018-19]Status: DisposedITAT Bangalore30 May 2025AY 2018-19
Section 143(1)Section 143(2)Section 250Section 44A

house property\"\n\n“22. Income from house property.\nThe annual value of property consisting

DEV KUMAR ROY ,BANGALORE vs. INCOME TAX OFFICER WARD-3(1)(1), BANGALORE

In the result, appeal of the assessee is partly allowed

ITA 2350/BANG/2018[2012-13]Status: DisposedITAT Bangalore05 Feb 2019AY 2012-13

Bench: Shri N.V. Vasudevan & Shri Jason P Boazassessment Year : 2012-13

For Appellant: Shri Padamchand Khincha, C.AFor Respondent: Shri Pradeep Kumar, CIT
Section 54FSection 56(2)(vii)

house in India and that the co-owned property should not be construed as one house property

PRESTIGE ESTATE PROJECTS LTD.,,BANGALORE vs. DCIT, BANGALORE

In the result, the appeal filed by the Revenue is dismissed and

ITA 845/BANG/2015[2010-11]Status: DisposedITAT Bangalore13 May 2016AY 2010-11

Bench: Shri Vijay Pal Rao & Shri G. Manjunatha

For Appellant: Shri Padamchand Khincha, CAFor Respondent: Dr. Sibichan K Mathew, CIT
Section 142(1)Section 143(3)Section 24

properties shall not be treated as income from house property. In response to the notice, the assessee

ASST.C.I.T., BANGALORE vs. M/S PRESTIGE ESTATE PROJECTS LTD.,, BANGALORE

In the result, the appeal filed by the Revenue is dismissed and

ITA 850/BANG/2015[2010-11]Status: DisposedITAT Bangalore13 May 2016AY 2010-11

Bench: Shri Vijay Pal Rao & Shri G. Manjunatha

For Appellant: Shri Padamchand Khincha, CAFor Respondent: Dr. Sibichan K Mathew, CIT
Section 142(1)Section 143(3)Section 24

properties shall not be treated as income from house property. In response to the notice, the assessee

SHAMBALA PROPERTIES PVT LTD,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLR-12(3), BANGALORE

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

ITA 1647/BANG/2017[2008-09]Status: DisposedITAT Bangalore03 Dec 2020AY 2008-09

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year: 2008-09 M/S. Shambala Properties Pvt. Ltd., Acit, No.7, Rest House Road, Circle – 12(3) Vs. Bangalore – 560 001. (Presently – Dcit – 7(1)(2)), Pan No : Aahcs 1313 C Bangalore. Appellant Respondent Appellant By : Shri. B. K. Manjunath, Ca Respondent By : Shri. Elamurusu G, Jcit (Dr)(Itat) Date Of Hearing : 02.12.2020 Date Of Pronouncement : 03.12.2020

For Appellant: Shri. B. K. Manjunath, CAFor Respondent: Shri. Elamurusu G, JCIT (DR)(ITAT)

house property. There is no dispute that the assessee had earned income from house property. The determination

M/S CESSNA GARDEN DEVELOPERS PVT LTD ,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-2(1)(1), BANGALORE

ITA 202/BANG/2019[2011-12]Status: DisposedITAT Bangalore05 Mar 2020AY 2011-12

Bench: Shri N.V. Vasudevan & Shri Pradip Kumar Kedia

For Appellant: Smt. R. Premi, JCIT(DR)(ITAT), BengaluruFor Respondent: Shri. B. Sudheendra, Advocate
Section 143(3)Section 154Section 80I

property under the head ‘income from house property’ and consequently deduction u/s. 80IAB cannot be allowed with

DR. DEVIKA GUNASHEELA,BANGALORE vs. JCIT, BANGALORE

ITA 1047/BANG/2016[2012-13]Status: DisposedITAT Bangalore26 Aug 2020AY 2012-13

Bench: Shri N.V. Vasudevan & Shri A.K. Garodiaassessment Year: 2012-13

For Appellant: Shri Narendra Sharma, A.RFor Respondent: Shri S. Sundar Rajan, D.R
Section 45Section 48Section 54Section 54F

House property income (iii) Immovable property at - Rental income declared u/s 22 Nagadevanahalli as House property

M/S ESTEEM MALL,BENGALURU vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE - 6(3((1), BENGALURU

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

ITA 1287/BANG/2019[2013-14]Status: DisposedITAT Bangalore27 Oct 2021AY 2013-14

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year:

For Appellant: Shri Narendra Sharma, AdvocateFor Respondent: Shri Priyadarshi Mishra, Jt.CIT(DR)(ITAT), Bengaluru
Section 143Section 143(3)

house property is to be assessed as income from house property is devoid of any merit

M/S. EMBASSY KNOWLEDGE INFRASTRUCTURE PROJECTS PRIVATE LIMITED,BANGALORE vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE - 2(1)(2), BANGALORE

In the result, the appeal filed by the assessee is partly allowed for statistical purposes

ITA 982/BANG/2019[2014-15]Status: DisposedITAT Bangalore15 Jun 2022AY 2014-15

Bench: Shri George George K, Jm & Ms.Padmavathy S, Am

For Appellant: Sri.Sandeep Chalapathy, CAFor Respondent: Sri.Sanjay Kumar S.R., CIT –DR
Section 143(2)Section 24Section 3

properties known as "Chennai House" and "Firhavin Estate" and to let out those properties as well as advance

SREE SESHACHALA BUILDERS LTD.,,BANGALORE vs. DCIT, BANGALORE

In the result, both the appeals of the assessee are partly allowed for statistical purposes

ITA 974/BANG/2016[2011-12]Status: DisposedITAT Bangalore24 Mar 2017AY 2011-12

Bench: Shri Sunil Kumar Yadav & Shri Inturi Rama Rao

For Appellant: Shri. V. Srinivasan, AdvocateFor Respondent: Shri. M. K. Biju, JCIT
Section 234

house property and for allowing the deduction from income from house property to the extent permitted

SREE SESHACHALA BUILDERS LTD.,,BANGALORE vs. DCIT, BANGALORE

In the result, both the appeals of the assessee are partly allowed for statistical purposes

ITA 975/BANG/2016[2012-13]Status: DisposedITAT Bangalore24 Mar 2017AY 2012-13

Bench: Shri Sunil Kumar Yadav & Shri Inturi Rama Rao

For Appellant: Shri. V. Srinivasan, AdvocateFor Respondent: Shri. M. K. Biju, JCIT
Section 234

house property and for allowing the deduction from income from house property to the extent permitted

GOBINDRAM CHANDRAMANI VIVEK,BANGALORE vs. INCOME TAX OFFICER - WARD 1(1), BANGALORE, BANGALORE

In the result, the appeal of the assessee is allowed for statistical purposes, in the manner indicated in this order

ITA 656/BANG/2023[2011-12]Status: DisposedITAT Bangalore13 Sept 2024AY 2011-12

Bench: Mrs. Beena Pillai & Shri Ramit Kochar

For Appellant: Sh. Ashok A Kulkarni, AdvocateFor Respondent: Ms. Neha Sahay, JCIT
Section 139Section 139(1)Section 139(4)Section 143(2)Section 143(3)Section 24Section 54Section 54(2)Section 54F

house property and to reinvest the long term capital gains arising from sale of residential house property

SRI. GANGA POORNA PRASAD,MYSURU vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE - 2(1), MYSURU

In the result, the appeal of the assessee is treated as allowed for statistical purposes

ITA 41/BANG/2020[2009-10]Status: DisposedITAT Bangalore07 Oct 2021AY 2009-10

Bench: Shri N.V. Vasudevan & Shri B. R. Baskaranassessment Year : 2009-10 Sri Ganga Poorna Prasad, Vs. The Assistant Commissioner Of #718, Ii Main, 1St Cross, 1St Block, Income Tax, Ramakrishnagar, Circle-2(1), Mysuru – 570 026. Mysuru. Pan : Aiqpp 5131 K Assessee By : Shri. V. Srinivasan, Advocate Revenue By : Shri. Sankar Ganesh, Jcit(Dr)(Itat), Bengaluru

For Appellant: Shri. V. Srinivasan, AdvocateFor Respondent: Shri. Sankar Ganesh, JCIT(DR)(ITAT), Bengaluru
Section 143(1)Section 148Section 24

house properties totalling to Rs.29,400/-. Out of the 2 house properties one house property

M/S ABHILASH SOFTWARE & DEVELOPMENT CENTRE,,BANGALORE vs. ITO, BANGALORE

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 477/BANG/2016[2005-06]Status: DisposedITAT Bangalore31 Mar 2017AY 2005-06

Bench: Shri Sunil Kumar Yadav & Shri Inturi Rama Raoassessment Year : 2005-06

For Appellant: Smt. Sheetal Borkar, AdvocateFor Respondent: Shri. M. K. Biju, JCIT
Section 234B

house property and for allowing the deduction from income from house property to the extent permitted

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE - 1(2)(2), BANGALORE vs. M/S. NITESH INFRASTRUCTURE & CONSTRUCTIONS, BANGALORE

In the result, the appeal by the revenue is partly allowed for statistical purposes

ITA 1039/BANG/2019[2012-13]Status: DisposedITAT Bangalore23 Sept 2021AY 2012-13

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year : 2012-13

For Appellant: Shri H. Kabila, Addl.CIT(DR)(ITAT), BenglauruFor Respondent: Shri K.R. Vasudevan, Advocate
Section 143(3)Section 148

property under Income from House Property, although the nature of activity carried out was akin to Business

SHRI.RAMAKRISHNA ASHWATH ,BANGALORE vs. INCOME TAX OFFICER WARD-6(3)(3), BANGALORE

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

ITA 138/BANG/2019[2015-16]Status: DisposedITAT Bangalore31 May 2019AY 2015-16

Bench: Shri Arun Kumar Garodiaassessment Year : 2015-16 Shri Ramakrishna Aswatgh, No. 40, 1St Floor, 1St Main, The Income Tax 9Th Cross, 3Rd Stage, Bhel Officer, Layout, Vs. Ward – 6 (3) (3), Vidyaranyapura, Bangalore. Bangalore – 560 080. Pan: Adrpa6087D Appellant Respondent

For Appellant: Shri Murali Krishna, CAFor Respondent: Shri Tshering Ongda, JCIT (DR)
Section 54F

house property. However, the exemption Under Section 54F is available only for purchase or construction of a new property

SRI. G.S. SHIVANNA(HUF),BANGALORE vs. THE PRINCIPAL COMMISSIONER OF INCOME TAX, BENGALURU-4, BENGALURU

In the result, appeal of the assessee is partly allowed

ITA 8/BANG/2021[2015-16]Status: DisposedITAT Bangalore30 Aug 2022AY 2015-16

Bench: Shri N. V. Vasudevan & Shri Chandra Poojariassessment Year : 2015-16 Shri. G. S. Shivanna (Huf), Pcit, Vs. No.3, Basaveshwara Nilaya, Bengaluru – 4, Yelachenahalli, Kanakapura Road, Bengaluru. Bengaluru – 560 078. Pan : Aaahg 7097 K Appellant Respondent Assessee By : Shri. Satish S, Advocate Revenue By : Shri. Manjunath Karkihalli, Cit(Dr)(Itat), Bengaluru. Date Of Hearing : 25.08.2022 Date Of Pronouncement : 30.08.2022 O R D E R Per N. V. Vasudevan

For Appellant: Shri. Satish S, AdvocateFor Respondent: Shri. Manjunath Karkihalli, CIT(DR)(ITAT), Bengaluru
Section 142(1)Section 143(2)Section 143(3)Section 263Section 54Section 54BSection 54F

house property at No.3, Basaveshwara Nilaya, 1) Yellachenahalli is my self acquired property, I am declaring the same

SURESH KUMAR ,BENGALURU vs. INCOME TAX OFFICER, WARD-2(2)(3), BENGALURU

In the result, appeal filed by the assessee is partly allowed for statistical purposes

ITA 3012/BANG/2025[2018-19]Status: DisposedITAT Bangalore30 Mar 2026AY 2018-19

Bench: Shri Waseem Ahmed & Shri Keshav Dubeyassessment Year : 2018-19

For Appellant: Sri Naresndra Sharma, A.RFor Respondent: Sri Ganesh R Ghale, Standing Counsel for Revenue
Section 143(2)Section 144Section 24Section 250

house property of Rs. Rs.18,10,636/-. The assessee ultimately restricted the loss from house property