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.

103 results for “house property”+ Section 40A(3)clear

Sorted by relevance

Mumbai341Delhi289Bangalore103Chennai86Ahmedabad72Jaipur61Hyderabad55Kolkata30Raipur29Chandigarh29Pune27Visakhapatnam22Indore16Amritsar15Cuttack13Cochin11Rajkot11Lucknow9Surat8Patna8Dehradun6Nagpur6Karnataka4Jodhpur1Allahabad1Agra1SC1Varanasi1

Key Topics

Section 143(3)76Addition to Income59Section 2(15)55Section 153A41Section 1140Disallowance33Deduction32Section 143(2)30Section 13229

SHRI. K. MUNIRAJU,BANGALORE vs. PRINCIPAL COMMISSIONER INCOME TAX, CENTRAL, BANGALORE

In the result appeals filed by assessee for asst

ITA 1376/BANG/2019[2011-12]Status: DisposedITAT Bangalore20 Oct 2020AY 2011-12

Bench: Shri A.K Garodia & Smt. Beena Pillai

For Appellant: Shri Rajeev C Nulvi, AdvocateFor Respondent: Shri Dilip Reddy, Standing Counsel to Dept. (DR)
Section 143(3)Section 263

properties was Page 9 of 26 ITA No.1376-1379/Bang/2019 available before Your Honour only through our letter dated 15/11/2016 but not during the course of search. Such information or document were not found and seized in the premises of the Appellant. When there is no such document or evidence was not found during the course of search then the assessment which

SMT. CHANDRA MOOLCHAND JAIN,BANGALORE vs. INCOME TAX OFFICER, WARD-6(2)(4), BANGALORE

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

Showing 1–20 of 103 · Page 1 of 6

Section 40A(3)28
Section 10A26
Exemption19
ITA 1133/BANG/2024[2015-16]Status: DisposedITAT Bangalore20 Jan 2025AY 2015-16

Bench: Shri Prashant Maharishi & Shri Keshav Dubeyassessment Year : 2015-16

For Appellant: Shri R.K. Singhvi, CAFor Respondent: Shri V. Parithivel, Jt.CIT(DR)(ITAT), Bengaluru
Section 143(2)Section 143(3)Section 234Section 250Section 271Section 40Section 40A(3)

section 40 A (3) should have not been revoked. 15. That the Interest u/s 234 (B) and u/s 234 (C) shall be waived off as Tax itself is not payable. 16. That penalty u/s 271 (1) (c) shall not be applicable as there is no concealment of Income. In the light of the above facts the Assessee prays the Honorable

SRI MUNIRAJU KEMPANNA ,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2(4), BANGALORE

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

ITA 1165/BANG/2022[2011-12]Status: DisposedITAT Bangalore24 Jul 2023AY 2011-12

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Rajeev C. Nulvi, A.RFor Respondent: Shri D.K. Mishra, D.R
Section 132Section 143(3)Section 153ASection 263

Housing Development Company reported in 62 taxmann.com 650. ITA Nos.1164 to 1170/Bang/2022 Sri Muniraju Kempanna, Bangalore Page 5 of 15 Hon’ble Karnataka High Court, held the law expressed in Lancy construction (supra) case is no more a good law. He thus submitted that the ratio cannot be followed pursuant to view taken by Hon’ble Karnataka High Court

SRI MUNIRAJU KEMPANNA ,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2(4), BANGALORE

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

ITA 1170/BANG/2022[2015-16]Status: DisposedITAT Bangalore24 Jul 2023AY 2015-16

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Rajeev C. Nulvi, A.RFor Respondent: Shri D.K. Mishra, D.R
Section 132Section 143(3)Section 153ASection 263

Housing Development Company reported in 62 taxmann.com 650. ITA Nos.1164 to 1170/Bang/2022 Sri Muniraju Kempanna, Bangalore Page 5 of 15 Hon’ble Karnataka High Court, held the law expressed in Lancy construction (supra) case is no more a good law. He thus submitted that the ratio cannot be followed pursuant to view taken by Hon’ble Karnataka High Court

SRI MUNIRAJU KEMPANNA ,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2(4), BANGALORE

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

ITA 1166/BANG/2022[2011-12]Status: DisposedITAT Bangalore24 Jul 2023AY 2011-12

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Rajeev C. Nulvi, A.RFor Respondent: Shri D.K. Mishra, D.R
Section 132Section 143(3)Section 153ASection 263

Housing Development Company reported in 62 taxmann.com 650. ITA Nos.1164 to 1170/Bang/2022 Sri Muniraju Kempanna, Bangalore Page 5 of 15 Hon’ble Karnataka High Court, held the law expressed in Lancy construction (supra) case is no more a good law. He thus submitted that the ratio cannot be followed pursuant to view taken by Hon’ble Karnataka High Court

SRI MUNIRAJU KEMPANNA ,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2(4), BANGALORE

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

ITA 1164/BANG/2022[2010-11]Status: DisposedITAT Bangalore24 Jul 2023AY 2010-11

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Rajeev C. Nulvi, A.RFor Respondent: Shri D.K. Mishra, D.R
Section 132Section 143(3)Section 153ASection 263

Housing Development Company reported in 62 taxmann.com 650. ITA Nos.1164 to 1170/Bang/2022 Sri Muniraju Kempanna, Bangalore Page 5 of 15 Hon’ble Karnataka High Court, held the law expressed in Lancy construction (supra) case is no more a good law. He thus submitted that the ratio cannot be followed pursuant to view taken by Hon’ble Karnataka High Court

SRI MUNIRAJU KEMPANNA ,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2(4), BANGALORE

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

ITA 1167/BANG/2022[2012-13]Status: DisposedITAT Bangalore24 Jul 2023AY 2012-13

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Rajeev C. Nulvi, A.RFor Respondent: Shri D.K. Mishra, D.R
Section 132Section 143(3)Section 153ASection 263

Housing Development Company reported in 62 taxmann.com 650. ITA Nos.1164 to 1170/Bang/2022 Sri Muniraju Kempanna, Bangalore Page 5 of 15 Hon’ble Karnataka High Court, held the law expressed in Lancy construction (supra) case is no more a good law. He thus submitted that the ratio cannot be followed pursuant to view taken by Hon’ble Karnataka High Court

SRI MUNIRAJU KEMPANNA ,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2(4), BANGALORE

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

ITA 1168/BANG/2022[2013-14]Status: DisposedITAT Bangalore24 Jul 2023AY 2013-14

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Rajeev C. Nulvi, A.RFor Respondent: Shri D.K. Mishra, D.R
Section 132Section 143(3)Section 153ASection 263

Housing Development Company reported in 62 taxmann.com 650. ITA Nos.1164 to 1170/Bang/2022 Sri Muniraju Kempanna, Bangalore Page 5 of 15 Hon’ble Karnataka High Court, held the law expressed in Lancy construction (supra) case is no more a good law. He thus submitted that the ratio cannot be followed pursuant to view taken by Hon’ble Karnataka High Court

ACE DEVELOPERS ,MANGALURU vs. DEPUTY COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-1 , MANGALURU

In the result, the appeal of the assessee is hereby allowed

ITA 363/BANG/2024[2015-16]Status: DisposedITAT Bangalore20 Sept 2024AY 2015-16

Bench: Shri Waseem Ahmed & Shri Soundararajan K

For Appellant: Ms. Sheetal Borkar, AdvocateFor Respondent: Shri Subramanian S, CIT (DR)
Section 132Section 133ASection 40A(3)

40A(3) of the Act is deleted. This ground of the appeal of the assessee is allowed. 8.1 Before us, no material has been placed on record by the Revenue demonstrating that the decision of the Tribunal in own case of the assessee as discussed above has been set aside/stayed or overruled by the Higher Judicial Authorities. Before

ACE DEVELOPERS ,MANGALURU vs. DEPUTY COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-1 , MANGALURU

In the result, the appeal of the assessee is hereby allowed

ITA 364/BANG/2024[2016-17]Status: DisposedITAT Bangalore20 Sept 2024AY 2016-17

Bench: Shri Waseem Ahmed & Shri Soundararajan K

For Appellant: Ms. Sheetal Borkar, AdvocateFor Respondent: Shri Subramanian S, CIT (DR)
Section 132Section 133ASection 40A(3)

40A(3) of the Act is deleted. This ground of the appeal of the assessee is allowed. 8.1 Before us, no material has been placed on record by the Revenue demonstrating that the decision of the Tribunal in own case of the assessee as discussed above has been set aside/stayed or overruled by the Higher Judicial Authorities. Before

ACE DEVELOPERS ,MANGALURU vs. DEPUTY COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-1, MANGALURU

In the result, the appeal of the assessee is hereby allowed

ITA 362/BANG/2024[2014-15]Status: DisposedITAT Bangalore20 Sept 2024AY 2014-15

Bench: Shri Waseem Ahmed & Shri Soundararajan K

For Appellant: Ms. Sheetal Borkar, AdvocateFor Respondent: Shri Subramanian S, CIT (DR)
Section 132Section 133ASection 40A(3)

40A(3) of the Act is deleted. This ground of the appeal of the assessee is allowed. 8.1 Before us, no material has been placed on record by the Revenue demonstrating that the decision of the Tribunal in own case of the assessee as discussed above has been set aside/stayed or overruled by the Higher Judicial Authorities. Before

ACE DEVELOPERS ,MANGALURU vs. DEPUTY COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-1 , MANGALURU

In the result, the appeal of the assessee is hereby allowed

ITA 365/BANG/2024[2017-18]Status: DisposedITAT Bangalore20 Sept 2024AY 2017-18

Bench: Shri Waseem Ahmed & Shri Soundararajan K

For Appellant: Ms. Sheetal Borkar, AdvocateFor Respondent: Shri Subramanian S, CIT (DR)
Section 132Section 133ASection 40A(3)

40A(3) of the Act is deleted. This ground of the appeal of the assessee is allowed. 8.1 Before us, no material has been placed on record by the Revenue demonstrating that the decision of the Tribunal in own case of the assessee as discussed above has been set aside/stayed or overruled by the Higher Judicial Authorities. Before

ACIT, HUBLI vs. SHRI. MALLANAGOUDA S. SANKAGOUDASHANI, HUBLI

In the result the appeal of the assessee is partly allowed and revenue is dismissed

ITA 295/BANG/2014[2011-12]Status: DisposedITAT Bangalore19 May 2017AY 2011-12

Bench: Shri Vijay Pal Rao & Shri S. Jayaramanassessment Year: 2011-12 Shri Mallanagouda S. Sankagoudashani, No.222, 2Nd Floor, The Deputy Commissioner Of Bhavani Arcade, Income Tax, Vs. Near Basav Vana, N.C.M., Circle 1(1), Hubli – 580 029. Hubli. Pan: Aeups 7783Q Appellant Respondent Assessment Year: 2011-12 Shri Mallanagouda S. Sankagoudashani, The Assistant Commissioner Of No.222, 2Nd Floor, Income Tax, Bhavani Arcade, Vs. Circle 1(1), Near Basav Vana, N.C.M., Hubli. Hubli – 580 029. Pan: Aeups 7783Q Appellant Respondent

For Appellant: Shri G. Kamaladhar, Standing CounselFor Respondent: Shri Ashok Kulkarni, Advocate

property of Shri S.N. Hiremath for a sum of Rs. 5,07,269/-. He has referred to these bills at page 117 and 118 of the paper book. All thee three figures as recorded in the diary are in respect of the construction of the house and are overlapping in the diary and impounded material. The ld. AR has pointed

SRI. MALLANGOUDS SANKAGOUDASHANI,HUBLI vs. DCIT, HUBLI

In the result the appeal of the assessee is partly allowed and revenue is dismissed

ITA 259/BANG/2014[2011-12]Status: DisposedITAT Bangalore19 May 2017AY 2011-12

Bench: Shri Vijay Pal Rao & Shri S. Jayaramanassessment Year: 2011-12 Shri Mallanagouda S. Sankagoudashani, No.222, 2Nd Floor, The Deputy Commissioner Of Bhavani Arcade, Income Tax, Vs. Near Basav Vana, N.C.M., Circle 1(1), Hubli – 580 029. Hubli. Pan: Aeups 7783Q Appellant Respondent Assessment Year: 2011-12 Shri Mallanagouda S. Sankagoudashani, The Assistant Commissioner Of No.222, 2Nd Floor, Income Tax, Bhavani Arcade, Vs. Circle 1(1), Near Basav Vana, N.C.M., Hubli. Hubli – 580 029. Pan: Aeups 7783Q Appellant Respondent

For Appellant: Shri G. Kamaladhar, Standing CounselFor Respondent: Shri Ashok Kulkarni, Advocate

property of Shri S.N. Hiremath for a sum of Rs. 5,07,269/-. He has referred to these bills at page 117 and 118 of the paper book. All thee three figures as recorded in the diary are in respect of the construction of the house and are overlapping in the diary and impounded material. The ld. AR has pointed

M/S SPR SPIRITS PVT. LTD.,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE -1 (3) , BENGALURU

In the result, assessee’s appeal in ITA No

ITA 1661/BANG/2018[2011-12]Status: DisposedITAT Bangalore27 May 2022AY 2011-12

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Bharath L., A.RFor Respondent: Shri Sumer Singh Meena, D.R
Section 132Section 153ASection 37(1)Section 40A(3)

40A(3) of the Act. Hence the entire payment of Rs.27,49,31,189 made to Vinayaka Fruit Mandi and Srinivasa Bottle Traders was treated as bogus expenditure and assessed as undisclosed income as follows:- AY Undisclosed income assessed 2008-09 16,74,23,150 2009-10 3

M/S SPR SPIRITS PVT. LTD.,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE -1 (3) , BENGALURU

In the result, assessee’s appeal in ITA No

ITA 1660/BANG/2018[2010-11]Status: DisposedITAT Bangalore27 May 2022AY 2010-11

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Bharath L., A.RFor Respondent: Shri Sumer Singh Meena, D.R
Section 132Section 153ASection 37(1)Section 40A(3)

40A(3) of the Act. Hence the entire payment of Rs.27,49,31,189 made to Vinayaka Fruit Mandi and Srinivasa Bottle Traders was treated as bogus expenditure and assessed as undisclosed income as follows:- AY Undisclosed income assessed 2008-09 16,74,23,150 2009-10 3

M/S. SPR SPIRITS PRIVATE LIMITED (FORMERLY KNOWN AS SPR GROUP HOLDINGS PRIVATE LIMITED),BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE- 1(3), BANGALORE

In the result, assessee’s appeal in ITA No

ITA 127/BANG/2020[2007-08]Status: DisposedITAT Bangalore27 May 2022AY 2007-08

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Bharath L., A.RFor Respondent: Shri Sumer Singh Meena, D.R
Section 132Section 153ASection 37(1)Section 40A(3)

40A(3) of the Act. Hence the entire payment of Rs.27,49,31,189 made to Vinayaka Fruit Mandi and Srinivasa Bottle Traders was treated as bogus expenditure and assessed as undisclosed income as follows:- AY Undisclosed income assessed 2008-09 16,74,23,150 2009-10 3

M/S SPR SPIRITS PVT.LTD. ,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE -1 (3) , BENGALURU

In the result, assessee’s appeal in ITA No

ITA 1659/BANG/2018[2009-10]Status: DisposedITAT Bangalore27 May 2022AY 2009-10

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Bharath L., A.RFor Respondent: Shri Sumer Singh Meena, D.R
Section 132Section 153ASection 37(1)Section 40A(3)

40A(3) of the Act. Hence the entire payment of Rs.27,49,31,189 made to Vinayaka Fruit Mandi and Srinivasa Bottle Traders was treated as bogus expenditure and assessed as undisclosed income as follows:- AY Undisclosed income assessed 2008-09 16,74,23,150 2009-10 3

DEPUTY COMMISSIONER OF INCOME TAX,CENTRAL CIRCLE- 1(3), BANGALORE vs. SHRI. T. NADAKRISHNA, BANGALORE

In the result, assessee’s appeal in ITA No

ITA 575/BANG/2020[2007-08]Status: DisposedITAT Bangalore27 May 2022AY 2007-08

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Bharath L., A.RFor Respondent: Shri Sumer Singh Meena, D.R
Section 132Section 153ASection 37(1)Section 40A(3)

40A(3) of the Act. Hence the entire payment of Rs.27,49,31,189 made to Vinayaka Fruit Mandi and Srinivasa Bottle Traders was treated as bogus expenditure and assessed as undisclosed income as follows:- AY Undisclosed income assessed 2008-09 16,74,23,150 2009-10 3

M/S SPR SPIRITS PVT. LTD.,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE - 1 (3), BENGALURU

In the result, assessee’s appeal in ITA No

ITA 1658/BANG/2018[2008-09]Status: DisposedITAT Bangalore27 May 2022AY 2008-09

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Bharath L., A.RFor Respondent: Shri Sumer Singh Meena, D.R
Section 132Section 153ASection 37(1)Section 40A(3)

40A(3) of the Act. Hence the entire payment of Rs.27,49,31,189 made to Vinayaka Fruit Mandi and Srinivasa Bottle Traders was treated as bogus expenditure and assessed as undisclosed income as follows:- AY Undisclosed income assessed 2008-09 16,74,23,150 2009-10 3