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70 results for “house property”+ Section 253(3)clear

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Key Topics

Section 153A63Addition to Income54Section 13246Disallowance26Section 2(15)22Section 14321Section 220Section 32(1)(ii)20Section 143(3)

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

253 (Bombay) CIT Vs. B.N.Keshav (ITA No.21/2003 dated: 3rd April, iv) 2008) CIT Vs. Kurban Ibrahimji Mithiborwala (1971) 82 ITR v) 821 (SC) The ld. AR submitted that once the notice is bad in law and d) all the proceedings consequent to the same are also not sustainable in law and the assessment framed under section 153A r.w.s 143(3

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

Showing 1–20 of 70 · Page 1 of 4

18
Section 1115
Exemption13
Depreciation12
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

253 (Bombay) CIT Vs. B.N.Keshav (ITA No.21/2003 dated: 3rd April, iv) 2008) CIT Vs. Kurban Ibrahimji Mithiborwala (1971) 82 ITR v) 821 (SC) The ld. AR submitted that once the notice is bad in law and d) all the proceedings consequent to the same are also not sustainable in law and the assessment framed under section 153A r.w.s 143(3

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

253 (Bombay) CIT Vs. B.N.Keshav (ITA No.21/2003 dated: 3rd April, iv) 2008) CIT Vs. Kurban Ibrahimji Mithiborwala (1971) 82 ITR v) 821 (SC) The ld. AR submitted that once the notice is bad in law and d) all the proceedings consequent to the same are also not sustainable in law and the assessment framed under section 153A r.w.s 143(3

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

253/- 30/12/2011. Filed in response to Re-assessment was 18/10/2010 Notice u/s 148 concluded u/s 147 read 2009-10 declaring a loss of with 143(3) dated Rs.1,34,699/- 30/12/2011. Filed in response to Assessments were 19/02/2013 Notice u/s 153A concluded under Section 2010-11 143(3) read with Section 153A of the Act. Filed in response to Assessments

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

253/- 30/12/2011. Filed in response to Re-assessment was 18/10/2010 Notice u/s 148 concluded u/s 147 read 2009-10 declaring a loss of with 143(3) dated Rs.1,34,699/- 30/12/2011. Filed in response to Assessments were 19/02/2013 Notice u/s 153A concluded under Section 2010-11 143(3) read with Section 153A of the Act. Filed in response to Assessments

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

253/- 30/12/2011. Filed in response to Re-assessment was 18/10/2010 Notice u/s 148 concluded u/s 147 read 2009-10 declaring a loss of with 143(3) dated Rs.1,34,699/- 30/12/2011. Filed in response to Assessments were 19/02/2013 Notice u/s 153A concluded under Section 2010-11 143(3) read with Section 153A of the Act. Filed in response to Assessments

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

253/- 30/12/2011. Filed in response to Re-assessment was 18/10/2010 Notice u/s 148 concluded u/s 147 read 2009-10 declaring a loss of with 143(3) dated Rs.1,34,699/- 30/12/2011. Filed in response to Assessments were 19/02/2013 Notice u/s 153A concluded under Section 2010-11 143(3) read with Section 153A of the Act. Filed in response to Assessments

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

253/- 30/12/2011. Filed in response to Re-assessment was 18/10/2010 Notice u/s 148 concluded u/s 147 read 2009-10 declaring a loss of with 143(3) dated Rs.1,34,699/- 30/12/2011. Filed in response to Assessments were 19/02/2013 Notice u/s 153A concluded under Section 2010-11 143(3) read with Section 153A of the Act. Filed in response to Assessments

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

253/- 30/12/2011. Filed in response to Re-assessment was 18/10/2010 Notice u/s 148 concluded u/s 147 read 2009-10 declaring a loss of with 143(3) dated Rs.1,34,699/- 30/12/2011. Filed in response to Assessments were 19/02/2013 Notice u/s 153A concluded under Section 2010-11 143(3) read with Section 153A of the Act. Filed in response to Assessments

M/S KARNATAKA EMTA COAL MINES LIMITED ,BANGALORE vs. THE ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-4(1)(1), BANGALORE

In the result, assessee’s appeals are partly allowed for statistical purposes

ITA 2139/BANG/2018[2014-15]Status: DisposedITAT Bangalore14 Nov 2022AY 2014-15

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Smt. Sheetal Borkar, A.RFor Respondent: Shri Gudimella V.P. Pavan Kumar &
Section 32(1)(ii)Section 35ESection 37

Housing Board would be denied the benefit of section 32 because in spite of its being the legal owner it was not using the building for its business or profession. We do not think such a benefit-to-none situation could have been intended by the Legislature.” 8.16 In light of the above decision, it is the rightful owner

M/S KARNATAKA EMTA COAL MINES LIMITED ,BANGALORE vs. THE ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-4(1)(1), BANGALORE

In the result, assessee’s appeals are partly allowed for statistical purposes

ITA 2136/BANG/2018[2011-12]Status: DisposedITAT Bangalore14 Nov 2022AY 2011-12

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Smt. Sheetal Borkar, A.RFor Respondent: Shri Gudimella V.P. Pavan Kumar &
Section 32(1)(ii)Section 35ESection 37

Housing Board would be denied the benefit of section 32 because in spite of its being the legal owner it was not using the building for its business or profession. We do not think such a benefit-to-none situation could have been intended by the Legislature.” 8.16 In light of the above decision, it is the rightful owner

M/S KARNATAKA EMTA COAL MINES LIMITED ,BANGALORE vs. THE ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-4(1)(1), BANGALORE

In the result, assessee’s appeals are partly allowed for statistical purposes

ITA 2135/BANG/2018[2010-11]Status: DisposedITAT Bangalore14 Nov 2022AY 2010-11

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Smt. Sheetal Borkar, A.RFor Respondent: Shri Gudimella V.P. Pavan Kumar &
Section 32(1)(ii)Section 35ESection 37

Housing Board would be denied the benefit of section 32 because in spite of its being the legal owner it was not using the building for its business or profession. We do not think such a benefit-to-none situation could have been intended by the Legislature.” 8.16 In light of the above decision, it is the rightful owner

M/S KARNATAKA EMTA COAL MINES LIMITED ,BANGALORE vs. THE ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-4(1)(1), BANGALORE

In the result, assessee’s appeals are partly allowed for statistical purposes

ITA 2138/BANG/2018[2013-14]Status: DisposedITAT Bangalore14 Nov 2022AY 2013-14

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Smt. Sheetal Borkar, A.RFor Respondent: Shri Gudimella V.P. Pavan Kumar &
Section 32(1)(ii)Section 35ESection 37

Housing Board would be denied the benefit of section 32 because in spite of its being the legal owner it was not using the building for its business or profession. We do not think such a benefit-to-none situation could have been intended by the Legislature.” 8.16 In light of the above decision, it is the rightful owner

M/S KARNATAKA EMTA COAL MINES LIMITED ,BANGALORE vs. THE ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-4(1)(1), BANGALORE

In the result, assessee’s appeals are partly allowed for statistical purposes

ITA 2137/BANG/2018[2012-13]Status: DisposedITAT Bangalore14 Nov 2022AY 2012-13

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Smt. Sheetal Borkar, A.RFor Respondent: Shri Gudimella V.P. Pavan Kumar &
Section 32(1)(ii)Section 35ESection 37

Housing Board would be denied the benefit of section 32 because in spite of its being the legal owner it was not using the building for its business or profession. We do not think such a benefit-to-none situation could have been intended by the Legislature.” 8.16 In light of the above decision, it is the rightful owner

AKSHAY KUMAR RUNGTA,BANGALORE vs. INCOME TAX OFFICER, WARD 2(1), INTERNATIONAL TAXATION

In the result, appeal filed by the assessee is allowed as per above terms

ITA 66/BANG/2024[2015-16]Status: DisposedITAT Bangalore07 May 2025AY 2015-16

Bench: Shri. Laxmi Prasad Sahu & Shri. Keshav Dubeyit(It)A No.66/Bang/2024 Assessment Year :2015-16

For Appellant: Shri. Ravishankar S. V, AdvocateFor Respondent: Ms. Neha Sahay, JCIT(DR)(ITAT), Bangalore
Section 10(38)Section 143(3)Section 144CSection 147Section 147rSection 148Section 151Section 153Section 153CSection 250

253. He submitted that however the judgment is related to section 151 of the Act but as per section 282A of the Act, the AO has to sign each and every notices/order/document. He also referred to para Nos.10, 13, 16, 18, 20, 26, 27, 28 and 29 of the said judgment. He also referred to judgment of the jurisdictional High

NAGARAJ DESIRAZU,BENGALURU vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-6(3)(1), BANGALORE

In the result, appeals by the assessees are treated as partly allowed for statistical purposes and Stay Petition is dismissed

ITA 449/BANG/2021[2015-16]Status: DisposedITAT Bangalore24 Jun 2022AY 2015-16

Bench: Shri N. V. Vasudevan & Ms. S.Padmavathi

For Appellant: Shri. V. Srinivasan, AdvocateFor Respondent: Smt. Priyadarshini Baseganni, Addl. CIT(DR)(ITAT), Bengaluru
Section 54Section 54F

section 54F of the Income Tax Act, 1961 (hereinafter called ‘the Act’) claimed by the assessee, when the case of the assessee was selected for computer assisted scrutiny selection (CASS) under the limited scrutiny category. 3. The assessee in both these appeals are by father and son i.e., Shri. Desirazu Sundara Siva Rao and Shri. Nagaraj Desirazu. They together with

DESIRAZU SUNDARA SIVA RAO,BENGALURU vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-6(3)(1), BENGALURU

In the result, appeals by the assessees are treated as partly allowed for statistical purposes and Stay Petition is dismissed

ITA 633/BANG/2021[2015-16]Status: DisposedITAT Bangalore24 Jun 2022AY 2015-16

Bench: Shri N. V. Vasudevan & Ms. S.Padmavathi

For Appellant: Shri. V. Srinivasan, AdvocateFor Respondent: Smt. Priyadarshini Baseganni, Addl. CIT(DR)(ITAT), Bengaluru
Section 54Section 54F

section 54F of the Income Tax Act, 1961 (hereinafter called ‘the Act’) claimed by the assessee, when the case of the assessee was selected for computer assisted scrutiny selection (CASS) under the limited scrutiny category. 3. The assessee in both these appeals are by father and son i.e., Shri. Desirazu Sundara Siva Rao and Shri. Nagaraj Desirazu. They together with

AZIM HASHAM PREMJI ,BANGALORE vs. DCIT, CIRCLE-7(1)(1), BANGALORE

In the result, both the appeals filed by the assessee are allowed

ITA 1322/BANG/2025[2020-21]Status: DisposedITAT Bangalore14 Nov 2025AY 2020-21

Bench: Shri Waseem Ahmed & Shri Soundararajan K.

For Appellant: Shri Sandeep Huligal, AdvocateFor Respondent: Dr. Thejaswi G V, JCIT-DR
Section 10Section 142(1)Section 143(2)Section 23Section 23(1)Section 23(1)(c)Section 250

3 of 6 ITA Nos. 1322 & 1323/Bang/2025 properties at Coonoor and Mahabaleshwar could not be let out during the previous year owing to the nature and location of the properties and despite reasonable efforts on the part of the assessee, the properties could not be let out during the relevant previous year. The assessee also raised a ground that

AZIM HASHAM PREMJI,BANGALORE vs. DCIT, CIRCLE-7(1)(1), BANGALORE

In the result, both the appeals filed by the assessee are allowed

ITA 1323/BANG/2025[2021-22]Status: DisposedITAT Bangalore14 Nov 2025AY 2021-22

Bench: Shri Waseem Ahmed & Shri Soundararajan K.

For Appellant: Shri Sandeep Huligal, AdvocateFor Respondent: Dr. Thejaswi G V, JCIT-DR
Section 10Section 142(1)Section 143(2)Section 23Section 23(1)Section 23(1)(c)Section 250

3 of 6 ITA Nos. 1322 & 1323/Bang/2025 properties at Coonoor and Mahabaleshwar could not be let out during the previous year owing to the nature and location of the properties and despite reasonable efforts on the part of the assessee, the properties could not be let out during the relevant previous year. The assessee also raised a ground that

SRI RATHAN BABULAL LATH,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE- 1(4), BANGALORE

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

ITA 157/BANG/2020[2009-10]Status: DisposedITAT Bangalore05 Aug 2022AY 2009-10

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year: 2009-10

For Appellant: Shri V. Srinivasan, A.RFor Respondent: Shri Vilas V. Shinde, D.R
Section 132Section 153A

House Vs. CIT reported in 404 ITR 91, wherein held as follows:- “(i) That the decision of this court in the case of C. Ramaiah Reddy (supra), which allowed the Appellate Authority to go into the question of validity of search is a subject-matter of pending appeal before the Supreme Court and therefore, not only the Authorities