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299 results for “house property”+ Section 153clear

Sorted by relevance

Delhi961Mumbai729Karnataka474Bangalore299Jaipur180Chennai161Chandigarh156Hyderabad144Ahmedabad122Cochin103Indore79Pune70Amritsar58Kolkata52Visakhapatnam50Raipur44Telangana38Lucknow31Surat30Cuttack23Guwahati22Calcutta19Nagpur16Allahabad15Rajkot15Patna13Jodhpur12Dehradun12SC10Agra7Rajasthan6Orissa3Panaji2Varanasi2ANIL R. DAVE SHIVA KIRTI SINGH1Andhra Pradesh1Ranchi1

Key Topics

Section 153A135Section 153C117Addition to Income84Section 13278Section 143(3)30Section 6930Section 6826Section 1126Section 14824

M/S PRESTIGE ESTATES PROJECTS LIMITED ,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-18(1), BANGALORE

In the result, the appeal of the assessee is allowed

ITA 813/BANG/2019[2014-15]Status: DisposedITAT Bangalore02 Mar 2021AY 2014-15

Bench: Shri N.V.Vasudevan, Vp & Shri Chandra Poojari, Am

For Appellant: Sri.Padamchand Khincha, CAFor Respondent: Smt.R.Premi, JCIT-DR
Section 191Section 194Section 201Section 201(1)Section 206ASection 4

House of Lords in Currie v Misa (1875) 10 Exch. 153, 162 [as quoted at 9 M/s.Prestige Estates Projects Limited. Page 33 of the Pollock & Mulla Indian Contract and Specific Relief Acts 11th edition Volume I] defined the term ‘consideration’ to mean “A valuable consideration in the sense of the law may consist either in some right, interest, forbearance, detriment

Showing 1–20 of 299 · Page 1 of 15

...
Disallowance21
Undisclosed Income14
Natural Justice13

RAMAMURTHY PRAVEEN CHANDRA,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(2), BENGALURU

In the result, we have allowed grounds raised by the assessee as per above terms for all the years

ITA 619/BANG/2025[2013-14]Status: DisposedITAT Bangalore29 Sept 2025AY 2013-14

Bench: Shri. Laxmi Prasad Sahu & Shri. Soundararajan K

For Appellant: Shri. Narendra Sharma, AdvocateFor Respondent: Shri. Sankar Ganesh D, Add. CIT(DR)(ITAT), Bangalore
Section 132Section 143Section 153Section 153ASection 153CSection 250

153 C have not been properly complied with and consequently the impugned order passed on an invalid assumption of jurisdiction under section 153C of the Act is void-ab- into and requires to be cancelled, on the facts and circumstances of the case. The learned Commissioner of Income-tax failed to appreciate that the 39. order of assessment passed

RAMAMURTHY PRAVEEN CHANDRA,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(2), BENGALURU

In the result, we have allowed grounds raised by the assessee as per above terms for all the years

ITA 621/BANG/2025[2015-16]Status: DisposedITAT Bangalore29 Sept 2025AY 2015-16

Bench: Shri. Laxmi Prasad Sahu & Shri. Soundararajan K

For Appellant: Shri. Narendra Sharma, AdvocateFor Respondent: Shri. Sankar Ganesh D, Add. CIT(DR)(ITAT), Bangalore
Section 132Section 143Section 153Section 153ASection 153CSection 250

153 C have not been properly complied with and consequently the impugned order passed on an invalid assumption of jurisdiction under section 153C of the Act is void-ab- into and requires to be cancelled, on the facts and circumstances of the case. The learned Commissioner of Income-tax failed to appreciate that the 39. order of assessment passed

RAMAMURTHY PRAVEEN CHANDRA,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(2), BENGALURU

In the result, we have allowed grounds raised by the assessee as per above terms for all the years

ITA 622/BANG/2025[2016-17]Status: DisposedITAT Bangalore29 Sept 2025AY 2016-17

Bench: Shri. Laxmi Prasad Sahu & Shri. Soundararajan K

For Appellant: Shri. Narendra Sharma, AdvocateFor Respondent: Shri. Sankar Ganesh D, Add. CIT(DR)(ITAT), Bangalore
Section 132Section 143Section 153Section 153ASection 153CSection 250

153 C have not been properly complied with and consequently the impugned order passed on an invalid assumption of jurisdiction under section 153C of the Act is void-ab- into and requires to be cancelled, on the facts and circumstances of the case. The learned Commissioner of Income-tax failed to appreciate that the 39. order of assessment passed

RAMAMURTHY PRAVEEN CHANDRA,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(2), BENGALURU

In the result, we have allowed grounds raised by the assessee as per above terms for all the years

ITA 620/BANG/2025[2014-15]Status: DisposedITAT Bangalore29 Sept 2025AY 2014-15

Bench: Shri. Laxmi Prasad Sahu & Shri. Soundararajan K

For Appellant: Shri. Narendra Sharma, AdvocateFor Respondent: Shri. Sankar Ganesh D, Add. CIT(DR)(ITAT), Bangalore
Section 132Section 143Section 153Section 153ASection 153CSection 250

153 C have not been properly complied with and consequently the impugned order passed on an invalid assumption of jurisdiction under section 153C of the Act is void-ab- into and requires to be cancelled, on the facts and circumstances of the case. The learned Commissioner of Income-tax failed to appreciate that the 39. order of assessment passed

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

section 27(iiib) of the Act. On the other hand, under certain circumstances, where the income may have been derived from letting out of the premises, it can still be treated as business income if letting out of the premises itself is the business of the assessee. What is the test which has to be applied to determine whether

DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-1(2)(1), BANGALORE vs. SHRI SACHIN KAMATH , BANGALORE

In the result, the Revenue’s appeals bearing ITA Nos

ITA 1783/BANG/2017[2009-10]Status: DisposedITAT Bangalore31 Jan 2019AY 2009-10

Bench: Shri Chandra Poojari & Shri Pavan Kumar Gadale

For Appellant: Shri S.Srinivasan, CAFor Respondent: Dr.Pradeep Kumar,P.V., Addl.CIT(DR)
Section 133ASection 143(1)Section 143(2)Section 143(3)Section 147Section 148

section 147 and proceedings u/s 153 r.w.s 153A and dismissed the additional ground of appeal by observing that there is nothing to prohibit the AO to have initiated proceedings u/s 147 and concluding the assessment and confirmed the validity of order u/s 143(3) and 147 of the Act. 6. Further, the CIT(A) dealt on the findings

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1(2)(1), BANGALORE vs. SHRI SACHIN KAMATH, BANGALORE

In the result, the Revenue’s appeals bearing ITA Nos

ITA 1782/BANG/2017[2008-09]Status: DisposedITAT Bangalore31 Jan 2019AY 2008-09

Bench: Shri Chandra Poojari & Shri Pavan Kumar Gadale

For Appellant: Shri S.Srinivasan, CAFor Respondent: Dr.Pradeep Kumar,P.V., Addl.CIT(DR)
Section 133ASection 143(1)Section 143(2)Section 143(3)Section 147Section 148

section 147 and proceedings u/s 153 r.w.s 153A and dismissed the additional ground of appeal by observing that there is nothing to prohibit the AO to have initiated proceedings u/s 147 and concluding the assessment and confirmed the validity of order u/s 143(3) and 147 of the Act. 6. Further, the CIT(A) dealt on the findings

DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-1(2)(1), BANGALORE vs. SHRI SACHIN KAMATH , BANGALORE

In the result, the Revenue’s appeals bearing ITA Nos

ITA 1780/BANG/2017[2006-07]Status: DisposedITAT Bangalore31 Jan 2019AY 2006-07

Bench: Shri Chandra Poojari & Shri Pavan Kumar Gadale

For Appellant: Shri S.Srinivasan, CAFor Respondent: Dr.Pradeep Kumar,P.V., Addl.CIT(DR)
Section 133ASection 143(1)Section 143(2)Section 143(3)Section 147Section 148

section 147 and proceedings u/s 153 r.w.s 153A and dismissed the additional ground of appeal by observing that there is nothing to prohibit the AO to have initiated proceedings u/s 147 and concluding the assessment and confirmed the validity of order u/s 143(3) and 147 of the Act. 6. Further, the CIT(A) dealt on the findings

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1(2)(1), BANGALORE vs. SHRI SACHIN KAMATH, BANGALORE

In the result, the Revenue’s appeals bearing ITA Nos

ITA 1784/BANG/2017[2011-12]Status: DisposedITAT Bangalore31 Jan 2019AY 2011-12

Bench: Shri Chandra Poojari & Shri Pavan Kumar Gadale

For Appellant: Shri S.Srinivasan, CAFor Respondent: Dr.Pradeep Kumar,P.V., Addl.CIT(DR)
Section 133ASection 143(1)Section 143(2)Section 143(3)Section 147Section 148

section 147 and proceedings u/s 153 r.w.s 153A and dismissed the additional ground of appeal by observing that there is nothing to prohibit the AO to have initiated proceedings u/s 147 and concluding the assessment and confirmed the validity of order u/s 143(3) and 147 of the Act. 6. Further, the CIT(A) dealt on the findings

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1(2)(1), BANGALORE vs. SHRI SACHIN KAMATH, BANGALORE

In the result, the Revenue’s appeals bearing ITA Nos

ITA 1781/BANG/2017[2007-08]Status: DisposedITAT Bangalore31 Jan 2019AY 2007-08

Bench: Shri Chandra Poojari & Shri Pavan Kumar Gadale

For Appellant: Shri S.Srinivasan, CAFor Respondent: Dr.Pradeep Kumar,P.V., Addl.CIT(DR)
Section 133ASection 143(1)Section 143(2)Section 143(3)Section 147Section 148

section 147 and proceedings u/s 153 r.w.s 153A and dismissed the additional ground of appeal by observing that there is nothing to prohibit the AO to have initiated proceedings u/s 147 and concluding the assessment and confirmed the validity of order u/s 143(3) and 147 of the Act. 6. Further, the CIT(A) dealt on the findings

WILFRED D'SOUZA,MANGALURU vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, MANGALURU

In the result, ITA Nos.323 & 324/Bang/2022 are allowed and the appeals filed by the assessee in ITA Nos

ITA 325/BANG/2022[2010-11]Status: DisposedITAT Bangalore07 Oct 2022AY 2010-11

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Narendra Sharma, A.RFor Respondent: Smt. S. Praveena, D.R
Section 132Section 143Section 153ASection 246A

Housing relied upon by the ITAT has bee considered by this Court in Commissioner of Income-Tax, Bengaluru Vs. IBC ITA Nos.323 to 328/Bang/2022 Wilfred D’Souza, Mangaluru Page 18 of 41 Knowledge Park Pvt. Ltd. and Principal Commissioner of Income Tax Vs. Delhi International Airport Pvt. Ltd. It has also been considered by the Delhi High Court in Commissioner

WILFRED D'SOUZA,MANGALURU vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, MANGALURU

In the result, ITA Nos.323 & 324/Bang/2022 are allowed and the appeals filed by the assessee in ITA Nos

ITA 323/BANG/2022[2008-09]Status: DisposedITAT Bangalore07 Oct 2022AY 2008-09

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Narendra Sharma, A.RFor Respondent: Smt. S. Praveena, D.R
Section 132Section 143Section 153ASection 246A

Housing relied upon by the ITAT has bee considered by this Court in Commissioner of Income-Tax, Bengaluru Vs. IBC ITA Nos.323 to 328/Bang/2022 Wilfred D’Souza, Mangaluru Page 18 of 41 Knowledge Park Pvt. Ltd. and Principal Commissioner of Income Tax Vs. Delhi International Airport Pvt. Ltd. It has also been considered by the Delhi High Court in Commissioner

WILFRED D'SOUZA,MANGALURU vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, MANGALURU

In the result, ITA Nos.323 & 324/Bang/2022 are allowed and the appeals filed by the assessee in ITA Nos

ITA 324/BANG/2022[2009-10]Status: DisposedITAT Bangalore07 Oct 2022AY 2009-10

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Narendra Sharma, A.RFor Respondent: Smt. S. Praveena, D.R
Section 132Section 143Section 153ASection 246A

Housing relied upon by the ITAT has bee considered by this Court in Commissioner of Income-Tax, Bengaluru Vs. IBC ITA Nos.323 to 328/Bang/2022 Wilfred D’Souza, Mangaluru Page 18 of 41 Knowledge Park Pvt. Ltd. and Principal Commissioner of Income Tax Vs. Delhi International Airport Pvt. Ltd. It has also been considered by the Delhi High Court in Commissioner

WILFRED D'SOUZA,MANGALURU vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, MANGALURU

In the result, ITA Nos.323 & 324/Bang/2022 are allowed and the appeals filed by the assessee in ITA Nos

ITA 328/BANG/2022[2013-14]Status: DisposedITAT Bangalore07 Oct 2022AY 2013-14

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Narendra Sharma, A.RFor Respondent: Smt. S. Praveena, D.R
Section 132Section 143Section 153ASection 246A

Housing relied upon by the ITAT has bee considered by this Court in Commissioner of Income-Tax, Bengaluru Vs. IBC ITA Nos.323 to 328/Bang/2022 Wilfred D’Souza, Mangaluru Page 18 of 41 Knowledge Park Pvt. Ltd. and Principal Commissioner of Income Tax Vs. Delhi International Airport Pvt. Ltd. It has also been considered by the Delhi High Court in Commissioner

WILFRED D'SOUZA,MANGALURU vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, MANGALURU

In the result, ITA Nos.323 & 324/Bang/2022 are allowed and the appeals filed by the assessee in ITA Nos

ITA 327/BANG/2022[2012-13]Status: DisposedITAT Bangalore07 Oct 2022AY 2012-13

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Narendra Sharma, A.RFor Respondent: Smt. S. Praveena, D.R
Section 132Section 143Section 153ASection 246A

Housing relied upon by the ITAT has bee considered by this Court in Commissioner of Income-Tax, Bengaluru Vs. IBC ITA Nos.323 to 328/Bang/2022 Wilfred D’Souza, Mangaluru Page 18 of 41 Knowledge Park Pvt. Ltd. and Principal Commissioner of Income Tax Vs. Delhi International Airport Pvt. Ltd. It has also been considered by the Delhi High Court in Commissioner

WILFRED D'SOUZA,MANGALURU vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, MANGALURU

In the result, ITA Nos.323 & 324/Bang/2022 are allowed and the appeals filed by the assessee in ITA Nos

ITA 326/BANG/2022[2011-12]Status: DisposedITAT Bangalore07 Oct 2022AY 2011-12

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Narendra Sharma, A.RFor Respondent: Smt. S. Praveena, D.R
Section 132Section 143Section 153ASection 246A

Housing relied upon by the ITAT has bee considered by this Court in Commissioner of Income-Tax, Bengaluru Vs. IBC ITA Nos.323 to 328/Bang/2022 Wilfred D’Souza, Mangaluru Page 18 of 41 Knowledge Park Pvt. Ltd. and Principal Commissioner of Income Tax Vs. Delhi International Airport Pvt. Ltd. It has also been considered by the Delhi High Court in Commissioner

M/S. TRISHUL BUILDTECH & INFRASTRUCTURES PVT. LTD.,,BENGALURU vs. THE DEPUTY COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-2(2), BENGALURU

In the result, assessee’s appeals are partly allowed

ITA 107/BANG/2022[2016-17]Status: DisposedITAT Bangalore14 Nov 2022AY 2016-17

Bench: Shri Chandra Poojari & Shri George George K.

For Appellant: Shri A. Shankar, Senior AdvocateFor Respondent: Shri Manjunath Karkihalli, D.R
Section 250

153(A)(1) is annulled, the assessment or reassessment that stood abated shall stand revived. 12. Once it is held that the assessment finalized on 29.12.2000 has attained finality, then the deduction allowed under section 80 HHC of the Income-tax Act as well as the loss computed under the assessment dated 29-122000 would attain finality. In such

M/S. TRISHUL BUILDTECH & INFRASTRUCTURES PVT. LTD.,,BENGALURU vs. THE DEPUTY COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-2(2), BENGALURU

In the result, assessee’s appeals are partly allowed

ITA 109/BANG/2022[2018-19]Status: DisposedITAT Bangalore14 Nov 2022AY 2018-19

Bench: Shri Chandra Poojari & Shri George George K.

For Appellant: Shri A. Shankar, Senior AdvocateFor Respondent: Shri Manjunath Karkihalli, D.R
Section 250

153(A)(1) is annulled, the assessment or reassessment that stood abated shall stand revived. 12. Once it is held that the assessment finalized on 29.12.2000 has attained finality, then the deduction allowed under section 80 HHC of the Income-tax Act as well as the loss computed under the assessment dated 29-122000 would attain finality. In such

M/S. TRISHUL BUILDTECH & INFRASTRUCTURES PVT. LTD.,,BENGALURU vs. THE DEPUTY COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-2(2), BENGALURU

In the result, assessee’s appeals are partly allowed

ITA 108/BANG/2022[2017-18]Status: DisposedITAT Bangalore14 Nov 2022AY 2017-18

Bench: Shri Chandra Poojari & Shri George George K.

For Appellant: Shri A. Shankar, Senior AdvocateFor Respondent: Shri Manjunath Karkihalli, D.R
Section 250

153(A)(1) is annulled, the assessment or reassessment that stood abated shall stand revived. 12. Once it is held that the assessment finalized on 29.12.2000 has attained finality, then the deduction allowed under section 80 HHC of the Income-tax Act as well as the loss computed under the assessment dated 29-122000 would attain finality. In such