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Addition to Income63 Section 143(3)54 Section 153A42 Section 153C41 Section 201(1)27 Section 10A24 Section 1023 Section 20122 Section 6922

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)

Section 54F(1) of the Act have to be cumulatively satisfied. 18. According to the AO since the assessee owned more than one residential house, a flat at Kasturaba Nagar, Bengaluru and property at UK and the new house (yet to be constructed) was 3rd house property, therefore, deduction u/s 54F of the Act will not be allowed. The assessee

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

Showing 1–20 of 702 · Page 1 of 36

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

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

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

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

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

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

M/S MANTRI DEVELOPERS PVT LTD ,BANGALORE vs. THE DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-4(1)(2), BANGALORE

M/S. G CROP PRIVATE LIMITED,BANGALORE vs. PRINCIPAL COMMISSIONER OF INCOME TAX, BANGALORE

SMT. NETHRAVATHI,BENGALURU vs. INCOME TAX OFFICER, WARD-2(3)(3), BENGALURU

BHAGYA MAHANTESH KHODANPUR ,HUBBALLI vs. INCOME TAX OFFICER, WARD-2(1), HUBBALLI

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

M/S SCANIA COMMERCIAL VEHICLES INDIA PVT LTFD,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-6(1)(1), BANGALORE

SMT. S.M.SHOBA,BENGALURU vs. INCOME TAX OFFICER, WARD - 7(2)(1), BANGALORE

VECTRA ADVANCED ENGINEERING PRIVATE LIMITED ,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-7(1)(2), BANGALORE

VECTRA ADVANCED ENGINEERING PRIVATE LIMITED ,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-7(1)(2), BANGALORE

VECTRA ADVANCED ENGINEERING PRIVATE LIMITED ,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-7(1)(2), BANGALORE

M/S VECTRA ADVANCED ENGINEERING PRIVATE LIMITED ,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-7(1)(2), BANGALORE

M/S VECTRA ADVANCED ENGINEERING PRIVATE LIMITED ,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-7(1)(2), BANGALORE

SRI. K. SATISH KUMAR,BENGALURU vs. THE ADDITIONAL COMMISSIONER OF INCOME TAX, RANGE-9, BANGALORE

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCEL-2(1), BANGALORE vs. SRI MATHIKERE RAMAIAH SEETHARAM, BANGALORE

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCEL-2(1), BANGALORE vs. SRI MATHIKERE RAMAIAH SEETHARAM, BANGALORE

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCEL-2(1), BANGALORE vs. SRI MATHIKERE RAMAIAH SEETHARAM, BANGALORE