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9 results for “house property”+ Section 36(1)(va)clear

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Key Topics

Section 43B15Addition to Income8Section 1437Section 366Section 139(1)6Deduction6Section 80P(2)(a)5Disallowance5Section 2504

SRI. CHANDRAKANT SHAMAPPA KONTHA,HUBLI vs. DCIT, CIRCLE-1 & TPS, HUBLI

In the result both the appeals are allowed for statistical purposes

ITA 2397/BANG/2024[2020-21]Status: DisposedITAT Bangalore09 Dec 2025AY 2020-21

Bench: Shri Prashant Maharishi & Shri Keshav Dubey

Section 143Section 36Section 5

section 36 (1) (va) of the act. Accordingly in view of the same the ITA No. 2396 & 2397/ bang/2024 A Y : 2019-20 & 2020-21 Shri Chandrakant Shamappa Kpntha Versus DCIT Circle (1) (1) & TPS Hubli assessee did not prefer any appeal. However later on the assessee filed the details before the learned assessing officer in order to give effect

SRI. CHANDRAKANT SHAMAPPA KONTHA,HUBLI vs. DCIT, CIRCLE-1(1) & TPS, HUBLI

In the result both the appeals are allowed for statistical purposes

Section 1393
Section 36(1)(va)3
Depreciation3
ITA 2396/BANG/2024[2019-20]Status: Disposed
ITAT Bangalore
09 Dec 2025
AY 2019-20

Bench: Shri Prashant Maharishi & Shri Keshav Dubey

Section 143Section 36Section 5

section 36 (1) (va) of the act. Accordingly in view of the same the ITA No. 2396 & 2397/ bang/2024 A Y : 2019-20 & 2020-21 Shri Chandrakant Shamappa Kpntha Versus DCIT Circle (1) (1) & TPS Hubli assessee did not prefer any appeal. However later on the assessee filed the details before the learned assessing officer in order to give effect

GEM PROPERTIES PRIVATE LIMITED,BANGALORE vs. THE INCOME TAX OFFICER, WARD- 3(1)(2), BANGALORE

In the result, appeal of the assessee is allowed

ITA 554/BANG/2022[2019-20]Status: DisposedITAT Bangalore10 Aug 2022AY 2019-20

Bench: Shri N. V. Vasudevanassessment Year : 2019-20 M/S. Gem Properties Pvt. Ltd., Vs. The Income Tax Officer, No.45, Industry House, Ward – 3(1)(2), Race Course Road, Bengaluru. Bengaluru – 560 001. Pan : Aaacg 4140 Q Appellant Respondent Assessee By : None Revenue By : Shri. Ganesh R Ghale, Standing Counsel For Department. Date Of Hearing : 28.07.2022 Date Of Pronouncement : 10.08.2022 O R D E R

For Appellant: NoneFor Respondent: Shri. Ganesh R Ghale, Standing Counsel for Department
Section 139Section 139(1)Section 2Section 28Section 36Section 36(1)(va)Section 43B

Properties Pvt. Ltd., Vs. The Income Tax Officer, No.45, Industry House, Ward – 3(1)(2), Race Course Road, Bengaluru. Bengaluru – 560 001. PAN : AAACG 4140 Q APPELLANT RESPONDENT Assessee by : None Revenue by : Shri. Ganesh R Ghale, Standing Counsel for Department. Date of hearing : 28.07.2022 Date of Pronouncement : 10.08.2022 O R D E R This is an appeal

EXPAT ENGINEERING INDIA LIMITED,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-2(1)(1), BANGALORE

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

ITA 503/BANG/2022[2017-18]Status: DisposedITAT Bangalore01 Aug 2022AY 2017-18

Bench: Shri N.V. Vasudevan, Vice Preseident & Shri Padmavathy S

For Appellant: Shri Rajgopal, CAFor Respondent: Smt. Priyadarshini Baseganni
Section 139Section 139(1)Section 143(3)Section 2(24)(x)Section 36Section 43B

va] and 43B of the Act will not have application to relevant assessment year, namely A.Y. 2019- 2020. Accordingly, we direct the A.O. to grant deduction in respect of employees' contribution to ESI since the assessee has made payment before the due date of filing of the return SP No.31/Bang/2022 & ITA No.503/Bang/2022 Page 6 of 23 of income

M/S TOTAL ENVIRONMENT BUILDING SYSTEMS PRIVATE LIMITED ,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-7(1)(1), BANGALORE

In the result, revenue’s appeal stands dismissed and the assessee’s appeals for A

ITA 46/BANG/2017[2011-12]Status: DisposedITAT Bangalore29 Jun 2022AY 2011-12

Bench: Shri. Chandra Poojari & Smt. Beena Pillai

For Respondent: Shri Vilas V Shinde, CIT DR
Section 250Section 37Section 40Section 43B

housing projects. It also undertake maintenance of project developed by them. For a year under consideration, it filed its return of income on 27/09/2011 declaring total income of ₹ 16,63,25,758/-. The case was selected for scrutiny and notice under section 143(2) and 142(1) of the Act, was issued to assessee, in response to which representative

DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-7(1)(1), BANGALORE vs. M/S TOTAL ENVIRONMENT BUILDING SYSTEMS PVT LTD , BANGALORE

In the result, revenue’s appeal stands dismissed and the assessee’s appeals for A

ITA 40/BANG/2017[2010-11]Status: DisposedITAT Bangalore29 Jun 2022AY 2010-11

Bench: Shri. Chandra Poojari & Smt. Beena Pillai

For Respondent: Shri Vilas V Shinde, CIT DR
Section 250Section 37Section 40Section 43B

housing projects. It also undertake maintenance of project developed by them. For a year under consideration, it filed its return of income on 27/09/2011 declaring total income of ₹ 16,63,25,758/-. The case was selected for scrutiny and notice under section 143(2) and 142(1) of the Act, was issued to assessee, in response to which representative

TOTAL ENVIRONMENT BUILDING SYSTEMS PRIVATE LIMITED ,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-7(1)(1), BANGALORE

In the result, revenue’s appeal stands dismissed and the assessee’s appeals for A

ITA 45/BANG/2017[2010-11]Status: DisposedITAT Bangalore29 Jun 2022AY 2010-11

Bench: Shri. Chandra Poojari & Smt. Beena Pillai

For Respondent: Shri Vilas V Shinde, CIT DR
Section 250Section 37Section 40Section 43B

housing projects. It also undertake maintenance of project developed by them. For a year under consideration, it filed its return of income on 27/09/2011 declaring total income of ₹ 16,63,25,758/-. The case was selected for scrutiny and notice under section 143(2) and 142(1) of the Act, was issued to assessee, in response to which representative

THE KARNATAKA STATE COOPERATIVE AGRICULTURE AND DEVELOPMENT BANK LIMITED ,BANGLAORE vs. INCOME TAX OFFICER, WARD-5(2)(1), BENGALURU

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

ITA 1821/BANG/2025[2022-23]Status: DisposedITAT Bangalore09 Apr 2026AY 2022-23

Bench: Shri Waseem Ahmed & Shri Keshav Dubeyassessment Year: 2022-23

For Appellant: Shri Bhardwaj Sheshadri, Advocate &For Respondent: Shri Subramanian, JCIT (DR)
Section 250Section 56Section 80PSection 80P(2)(a)

house property. Therefore, in our considered view disallowances made by the AO under section 80P(2) of the Act on the amount of rent on building for Rs. 15,57,093/- shown in profit & loss account under the head other income is misplaced and amounts to double taxation. Accordingly, the disallowances of other income under section

MYSORE SANNASETTY RAMAKRISHNA ,MYSURU vs. DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE-1(1) & TPS, MYSURU

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

ITA 199/BANG/2024[2018-19]Status: DisposedITAT Bangalore09 May 2024AY 2018-19

Bench: Smt Beena Pillai & Shri Laxmi Prasad Sahuassessment Year : 2018-19 Shri Mysore Sannasetty Ramakrishna, The Deputy # 64, B Block, Commissioner Of Opp. Scanray Income Tax, Technologies, Circle – 1[1] & Kiadb Housing Layout, Tps, Hebbal Ii Stage, Vs. Mysuru. Mysuru – 570 017. Pan: Afbpr9660K Appellant Respondent

For Appellant: Shri Ravishankar, AdvocateFor Respondent: Shri V. Parithivel, JCIT (DR)
Section 143Section 143(1)Section 234ASection 36Section 36(1)(va)

36[1][va] of the Act indicated in the Tax Audit Report as mere details of the payments made were set-out and therefore, the impugned addition made u/s. 143[1] of the Act is outside the scope of the adjustments capable of being made u/s 143[1][a][iv] of the Act and therefore, the same deserves