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72 results for “house property”+ Section 1clear

Sorted by relevance

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Key Topics

Section 260A10Section 13(1)(e)8House Property7Section 54F6Section 13(2)6Section 2636Section 736Section 546Section 1385Addition to Income

PRINCIPAL COMMISSIONER OF INCOME TAX 5 KOLKATA vs. PREMIER TIE UP PVT LTD

ITAT/81/2022HC Calcutta26 Sept 2022

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE SUPRATIM BHATTACHARYA

For Respondent: Mr. Dhruba Ghosh, Adv
Section 34Section 36(1)Section 36(2)

Properties case [1969] 1 Q.B. at p. 606: With profound respect to those who have propounded the "real likelihood" test I take the view that the requirement that justice must manifestly be done operates with undiminished force in cases where bias is alleged and that any development of the law which appears to emasculate that requirement should be strongly resisted

M/S. OBEROI BUILDING & INVESTMENT (P) LIMITED vs. COMMISSIONER OF INCOME TAX-II, KOLKATA & ANR.

The appeal is allowed

ITA/168/2010

Showing 1–20 of 72 · Page 1 of 4

5
Deduction4
Capital Gains3
HC Calcutta
15 Dec 2023

Bench: HON'BLE JUSTICE SURYA PRAKASH KESARWANI,HON'BLE JUSTICE RAJARSHI BHARADWAJ

For Respondent: - Mr. Smarajit Roychowdhury, Adv
Section 22Section 269USection 27Section 28

Section 269UA(f) of the Act defining the word “transfer”; 10 held that the income derived by the assessee is “Income from House Property.” 12. While coming to the aforesaid conclusion, the ITAT has committed a manifest error of law to ignore the object and business activity of the appellant assessee company, and misunderstood the nature of transaction

PRINCIPAL COMMISSIONER OF INCOME TAX , ASANSOL vs. EASTERN COALFIELDS LTD

Appeal is allowed on contest

ITAT/96/2018HC Calcutta04 Jan 2022

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

For Appellant: Mr. Milon Mukherjee, Sr. AdvFor Respondent: Mr. Pulakesh Bajpayee, Adv
Section 109Section 120BSection 13(1)(e)Section 13(2)Section 7

house of the appellants at Bondelgate was searched by the CBI. CBI filed closure-report in RC Case NO.1(A)/2013 at Patiala Court, Delhi for disproportionate asset of the appellants amounting to Rs.36 lacks approximately under the penal provision of Section 13(1) read with Section 13(1)(d) of the Prevention of Corruption Act, 1988. In the case

M/S. OUTOTEC GMBH vs. DEPUTY COMMISSIONER OF INCOME TAX, (INTERNATIONAL TAX)-2(1)

Appeal is allowed on contest

ITA/96/2018HC Calcutta17 Aug 2021

Bench: HON'BLE JUSTICE RAJESH BINDAL, CHIEF JUSTICE (ACTING),HON'BLE JUSTICE RAJARSHI BHARADWAJ

For Appellant: Mr. Milon Mukherjee, Sr. AdvFor Respondent: Mr. Pulakesh Bajpayee, Adv
Section 109Section 120BSection 13(1)(e)Section 13(2)Section 7

house of the appellants at Bondelgate was searched by the CBI. CBI filed closure-report in RC Case NO.1(A)/2013 at Patiala Court, Delhi for disproportionate asset of the appellants amounting to Rs.36 lacks approximately under the penal provision of Section 13(1) read with Section 13(1)(d) of the Prevention of Corruption Act, 1988. In the case

PRINCIPAL COMMISSIONER OF INCOME TAX -3, KOLKATA vs. M/S. ITC LIMITED

Appeal is allowed to the extent indicated

ITA/125/2018HC Calcutta27 Jun 2024

Bench: HON'BLE JUSTICE SURYA PRAKASH KESARWANI,HON'BLE JUSTICE RAJARSHI BHARADWAJ

property or any of its assets including additions, renovations or refurbishings made hereafter, ELEL shall be entitled to call upon ITC to purchase the Hotel at or the mutually agreed price of Rs.15 lakhs per room irrespective of its use or Rs.75 crores whichever is higher and upon ELEL exercising such option under written intimation to ITC, ITC shall Page

M/S. V2 RETAIL LIMITED vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-10, KOLKATA

The appeal is Allowed to

ITA/30/2021HC Calcutta02 Jul 2024

Bench: : The Hon’Ble Justice Surya Prakash Kesarwani

Section 43BSection 4A

Housing Finance is sufficient to bring them within the ambit of the definition of "Public Authority as defined in Section 2(h) of the Right to Information Act. 2005.” In view of above we find that the interest expenses claimed by the assessee to the LIC Mutual Fünd are covered under the provisions of section 43B of the Act. Accordingly

PRINCIPAL COMMISSIONER OF INCOME TAX-5, KOLKATA vs. JEMISH SHAH

In the result, these appeals are allowed and the substantial

ITAT/57/2021HC Calcutta14 Jun 2022

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

Properties Limited Versus Goman Agro Farms Private Limited 42. Mr. Bagaria also referred to the decision of the House of Lords in IRC Versus Duke of Westminster 43 which has been extensively referred by the Hon’ble Supreme Court in Azadi Bachao Andolan. On the next topic namely when civil consequences entails rules of natural justice must be complied with

PRINCIPAL COMMISSIONER OF INCOME TAX-5, KOLKATA vs. POOJA JHUNJHUNWALA

In the result, these appeals are allowed and the substantial

ITAT/87/2021HC Calcutta14 Jun 2022

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

Properties Limited Versus Goman Agro Farms Private Limited 42. Mr. Bagaria also referred to the decision of the House of Lords in IRC Versus Duke of Westminster 43 which has been extensively referred by the Hon’ble Supreme Court in Azadi Bachao Andolan. On the next topic namely when civil consequences entails rules of natural justice must be complied with

PRINCIPAL COMMISSIONER OF INCOME TAX ASANSOL KOLKATA vs. RAJESH JHUNJHUNWALA

In the result, these appeals are allowed and the substantial

ITAT/26/2021HC Calcutta14 Jun 2022

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

Properties Limited Versus Goman Agro Farms Private Limited 42. Mr. Bagaria also referred to the decision of the House of Lords in IRC Versus Duke of Westminster 43 which has been extensively referred by the Hon’ble Supreme Court in Azadi Bachao Andolan. On the next topic namely when civil consequences entails rules of natural justice must be complied with

PRINCIPAL COMMISSIONER OF INCOME TAX-5, KOLKATA vs. AAYUSH JHUNJHUNWALA

In the result, these appeals are allowed and the substantial

ITAT/88/2021HC Calcutta14 Jun 2022

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

Properties Limited Versus Goman Agro Farms Private Limited 42. Mr. Bagaria also referred to the decision of the House of Lords in IRC Versus Duke of Westminster 43 which has been extensively referred by the Hon’ble Supreme Court in Azadi Bachao Andolan. On the next topic namely when civil consequences entails rules of natural justice must be complied with

PRINCIPAL COMMISSIONER OF INCOME TAX ASANSOL KOLKATA vs. RAKESH JHUNJHUNWALA

In the result, these appeals are allowed and the substantial

ITAT/27/2021HC Calcutta14 Jun 2022

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

Properties Limited Versus Goman Agro Farms Private Limited 42. Mr. Bagaria also referred to the decision of the House of Lords in IRC Versus Duke of Westminster 43 which has been extensively referred by the Hon’ble Supreme Court in Azadi Bachao Andolan. On the next topic namely when civil consequences entails rules of natural justice must be complied with

PRINCIPAL COMMISSIONER OF INCOME TAX-SILIGURI vs. SHEKHAR AGARWAL

In the result, these appeals are allowed and the substantial

ITAT/139/2021HC Calcutta14 Jun 2022

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

Properties Limited Versus Goman Agro Farms Private Limited 42. Mr. Bagaria also referred to the decision of the House of Lords in IRC Versus Duke of Westminster 43 which has been extensively referred by the Hon’ble Supreme Court in Azadi Bachao Andolan. On the next topic namely when civil consequences entails rules of natural justice must be complied with

PR CIT 9, KOLKATA vs. MANISHA TIKMANI

In the result, these appeals are allowed and the substantial

ITAT/155/2021HC Calcutta14 Jun 2022

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

Properties Limited Versus Goman Agro Farms Private Limited 42. Mr. Bagaria also referred to the decision of the House of Lords in IRC Versus Duke of Westminster 43 which has been extensively referred by the Hon’ble Supreme Court in Azadi Bachao Andolan. On the next topic namely when civil consequences entails rules of natural justice must be complied with

PRINCIPAL COMMISSIONER OF INCOME TAX, CENTRAL-1, KOLKATA vs. KRISHNA KUMAR PARSURAMKA

In the result, these appeals are allowed and the substantial

ITAT/130/2021HC Calcutta14 Jun 2022

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

Properties Limited Versus Goman Agro Farms Private Limited 42. Mr. Bagaria also referred to the decision of the House of Lords in IRC Versus Duke of Westminster 43 which has been extensively referred by the Hon’ble Supreme Court in Azadi Bachao Andolan. On the next topic namely when civil consequences entails rules of natural justice must be complied with

PRINCIPAL COMMISSIONER OF INCOME TAX 9, KOLKATA vs. PUSPA DEVI TIKMANI

In the result, these appeals are allowed and the substantial

ITAT/150/2021HC Calcutta14 Jun 2022

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

Properties Limited Versus Goman Agro Farms Private Limited 42. Mr. Bagaria also referred to the decision of the House of Lords in IRC Versus Duke of Westminster 43 which has been extensively referred by the Hon’ble Supreme Court in Azadi Bachao Andolan. On the next topic namely when civil consequences entails rules of natural justice must be complied with

PRINCIPAL COMMISSIONER OF INCOME TAX, SILIGURI vs. SRI SATYA NARAYAN SARIA

In the result, these appeals are allowed and the substantial

ITAT/168/2021HC Calcutta14 Jun 2022

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

Properties Limited Versus Goman Agro Farms Private Limited 42. Mr. Bagaria also referred to the decision of the House of Lords in IRC Versus Duke of Westminster 43 which has been extensively referred by the Hon’ble Supreme Court in Azadi Bachao Andolan. On the next topic namely when civil consequences entails rules of natural justice must be complied with

PRINCIPAL COMMISSIONER OF INCOME TAX vs. MUKESH SARAOGI (HUF)

In the result, these appeals are allowed and the substantial

ITAT/76/2021HC Calcutta14 Jun 2022

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

Properties Limited Versus Goman Agro Farms Private Limited 42. Mr. Bagaria also referred to the decision of the House of Lords in IRC Versus Duke of Westminster 43 which has been extensively referred by the Hon’ble Supreme Court in Azadi Bachao Andolan. On the next topic namely when civil consequences entails rules of natural justice must be complied with

PRINCIPAL COMMISSIONER OF INCOME TAX-12, KOLKATA vs. MUKTA AGARWAL

In the result, these appeals are allowed and the substantial

ITAT/44/2020HC Calcutta14 Jun 2022

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

Properties Limited Versus Goman Agro Farms Private Limited 42. Mr. Bagaria also referred to the decision of the House of Lords in IRC Versus Duke of Westminster 43 which has been extensively referred by the Hon’ble Supreme Court in Azadi Bachao Andolan. On the next topic namely when civil consequences entails rules of natural justice must be complied with

PRINCIPAL COMMISSIONER OF INCOME TAX CENTRAL -1, KOLKATA vs. SURAJ SAHANA

In the result, these appeals are allowed and the substantial

ITAT/41/2020HC Calcutta14 Jun 2022

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

Properties Limited Versus Goman Agro Farms Private Limited 42. Mr. Bagaria also referred to the decision of the House of Lords in IRC Versus Duke of Westminster 43 which has been extensively referred by the Hon’ble Supreme Court in Azadi Bachao Andolan. On the next topic namely when civil consequences entails rules of natural justice must be complied with

PRINCIPAL COMMISSIONER OF INCOME TAX-15, KOLKATA vs. SMT. BABITA AGARWAL

In the result, these appeals are allowed and the substantial

ITAT/64/2020HC Calcutta14 Jun 2022

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

Properties Limited Versus Goman Agro Farms Private Limited 42. Mr. Bagaria also referred to the decision of the House of Lords in IRC Versus Duke of Westminster 43 which has been extensively referred by the Hon’ble Supreme Court in Azadi Bachao Andolan. On the next topic namely when civil consequences entails rules of natural justice must be complied with