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59 results for “house property”+ Section 26clear

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Delhi2,635Mumbai2,557Bangalore963Karnataka669Chennai533Jaipur409Kolkata382Hyderabad315Ahmedabad293Chandigarh218Surat197Telangana155Pune144Indore143Amritsar94Cochin85Rajkot83Raipur75SC61Lucknow59Calcutta59Visakhapatnam55Nagpur51Cuttack45Patna38Guwahati24Agra22Rajasthan20Varanasi14Jodhpur12Jabalpur9Dehradun9Allahabad8Orissa7Kerala7Punjab & Haryana4A.K. SIKRI ROHINTON FALI NARIMAN2Ranchi2Andhra Pradesh2H.L. DATTU S.A. BOBDE1Panaji1ARIJIT PASAYAT C.K. THAKKER1T.S. THAKUR ROHINTON FALI NARIMAN1D.K. JAIN JAGDISH SINGH KHEHAR1Gauhati1ANIL R. DAVE SHIVA KIRTI SINGH1

Key Topics

Section 1385Section 343Section 36(1)3Section 203Section 36(2)2Section 3132Addition to Income2

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

Section 143(3) of the Income Tax Act, 1961 (hereinafter Page 5 of 77 referred to as ‘the Act, 1961’) relating to the assessment year 2006-07. 6. In appeal filed by the respondent ITC before the CIT[Appeal], the appeal was allowed and the receipt of the aforesaid amount of Rs.32.42 crores was held to be a capital receipt

COMMISSIONER OF INCOME TAX, KOLKATA -2, KOLKATA vs. KALYANPUR CEMENTS LTD.

The appeal stands disposed of accordingly

ITA/13/2015HC Calcutta01 Dec 2021

Bench: : The Hon’Ble Justice T.S. Sivagnanam

Section 260ASection 73

Showing 1–20 of 59 · Page 1 of 3

26,46,000/- pertaining to earlier years in the current year though only current repair is allowable as deduction under the head repair and maintenance? 2. Whether on the facts and in the circumstances of the case, the Learned Income Tax Appellate Tribunal erred in law in holding that the case of the assessee falls within the exception

PRINCIPAL COMMISSIONER OF INCOME TAX 2 KOLKATA vs. M/S R. S. DARSHAN SINGH MOTOR CAR FINANCE PRIVATE LIMITED

In the result, the appeals are disposed of by way of remand, with a direction to

ITAT/19/2025HC Calcutta28 Jul 2025

Bench: : The Hon'Ble Justice Rajarshi Bharadwaj & The Hon’Ble Justice Uday Kumar Date : 11Th November, 2025

Section 26Section 73(1)

housing loan, can, ipso facto, justify treating the Appellant and the other co-owners as a single taxable entity, notwithstanding their clearly demarcated ownership shares, independent income tax assessments under separate PANs, and distinct treatment as co-owners under Section 26 of 2 the Income Tax Act, 1961? b) Whether, in light of the separate ownership, separate PANs, and separate

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)

26. Bias has many forms. It may be pecuniary bias, personal bias, bias as to subject-matter in dispute, or policy bias, etc. In the instant case, we are not concerned with any of these forms of bias. We have to deal, as we shall presently see, a new form of bias, namely, bias on account of judicial obstinacy

PRINCIPAL COMMISSIONER OF INCOME TAX-2, KOLKATA vs. M/S. CENTURY ENKA LIMITED

ITA/7/2020HC Calcutta27 Feb 2023

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

26 of 300 Prayer a. Decisions of the APL Committee dated 23rd October, 2020 and 9th November, 2020 and any other similar decision be set aside ; b. Injunction restraining the APL Committee from giving any effect or further effect to the decisions of the 2 of the APL Committee members dated 23rd October, 2020 and 9th November

PRINCIPAL COMMISSIONER OF INCOME TAX-4, KOLKATA vs. M/S V2 RETAIL LTD.

ITAT/18/2020HC Calcutta28 Jul 2022

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE BIVAS PATTANAYAK

26 of 300 Prayer a. Decisions of the APL Committee dated 23rd October, 2020 and 9th November, 2020 and any other similar decision be set aside ; b. Injunction restraining the APL Committee from giving any effect or further effect to the decisions of the 2 of the APL Committee members dated 23rd October, 2020 and 9th November

PRINCIPAL COMMISSIONER OF INCOME TAX-4, KOLKATA vs. M/S. JAGANNATH BANWARILAL TEXOFABS PVT LTD

ITAT/9/2020HC Calcutta27 Jul 2022

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE BIVAS PATTANAYAK

26 of 300 Prayer a. Decisions of the APL Committee dated 23rd October, 2020 and 9th November, 2020 and any other similar decision be set aside ; b. Injunction restraining the APL Committee from giving any effect or further effect to the decisions of the 2 of the APL Committee members dated 23rd October, 2020 and 9th November

PRINCIPAL COMMISSIONER OF INCOME TAX-4, KOLKATA vs. M/S. J.J.EXPORTERS LTD.

ITAT/5/2020HC Calcutta26 Jul 2022

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE BIVAS PATTANAYAK

26 of 300 Prayer a. Decisions of the APL Committee dated 23rd October, 2020 and 9th November, 2020 and any other similar decision be set aside ; b. Injunction restraining the APL Committee from giving any effect or further effect to the decisions of the 2 of the APL Committee members dated 23rd October, 2020 and 9th November

PRINCIPAL COMMISSIONER OF INCOME TAX-5, KOLKATA vs. L D S CITY PROJECTS PVT LTD

ITAT/3/2020HC Calcutta21 Jul 2022

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE BIVAS PATTANAYAK

26 of 300 Prayer a. Decisions of the APL Committee dated 23rd October, 2020 and 9th November, 2020 and any other similar decision be set aside ; b. Injunction restraining the APL Committee from giving any effect or further effect to the decisions of the 2 of the APL Committee members dated 23rd October, 2020 and 9th November

PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL-1), KOLKATA vs. M/S. RUNGTA MINES LTD

ITA/13/2020HC Calcutta08 Apr 2022

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

26 of 300 Prayer a. Decisions of the APL Committee dated 23rd October, 2020 and 9th November, 2020 and any other similar decision be set aside ; b. Injunction restraining the APL Committee from giving any effect or further effect to the decisions of the 2 of the APL Committee members dated 23rd October, 2020 and 9th November

PRINCIPAL COMMISSIONER OF INCOME TAX-4, KOLKATA vs. M/S. TCG LIFESCIENCES LTD.

ITAT/10/2020HC Calcutta08 Apr 2022

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

26 of 300 Prayer a. Decisions of the APL Committee dated 23rd October, 2020 and 9th November, 2020 and any other similar decision be set aside ; b. Injunction restraining the APL Committee from giving any effect or further effect to the decisions of the 2 of the APL Committee members dated 23rd October, 2020 and 9th November

PRINCIPAL COMMISSIONER OF INCOME TAX-2, KOLKATA vs. M/S THE CALCUTTA TRAMWAYS COMPANY (1978) LTD.

ITAT/20/2020HC Calcutta04 Mar 2022

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

26 of 300 Prayer a. Decisions of the APL Committee dated 23rd October, 2020 and 9th November, 2020 and any other similar decision be set aside ; b. Injunction restraining the APL Committee from giving any effect or further effect to the decisions of the 2 of the APL Committee members dated 23rd October, 2020 and 9th November

PRINCIPAL COMMISSIONER OF INCOME TAX-1, KOLKATA vs. M/S. HEIGHT INSURANCE SERVICES LTD

ITAT/4/2020HC Calcutta16 Dec 2021

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

26 of 300 Prayer a. Decisions of the APL Committee dated 23rd October, 2020 and 9th November, 2020 and any other similar decision be set aside ; b. Injunction restraining the APL Committee from giving any effect or further effect to the decisions of the 2 of the APL Committee members dated 23rd October, 2020 and 9th November

PRINCIPAL CIT-14, KOLKATA vs. SHRI VISHWANATH GUPTA

ITA/21/2020HC Calcutta07 Dec 2021

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

26 of 300 Prayer a. Decisions of the APL Committee dated 23rd October, 2020 and 9th November, 2020 and any other similar decision be set aside ; b. Injunction restraining the APL Committee from giving any effect or further effect to the decisions of the 2 of the APL Committee members dated 23rd October, 2020 and 9th November

RAJESH JAJODIA vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 45 KOLKATA AND ORS

ITAT/26/2020HC Calcutta27 Aug 2021

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

26 of 300 Prayer a. Decisions of the APL Committee dated 23rd October, 2020 and 9th November, 2020 and any other similar decision be set aside ; b. Injunction restraining the APL Committee from giving any effect or further effect to the decisions of the 2 of the APL Committee members dated 23rd October, 2020 and 9th November

M/S SINGHI AND CO vs. THE PRINCIPAL COMMISSIONER OF INCOME TAX VIII

ITA/15/2020HC Calcutta27 Apr 2021

Bench: HON'BLE JUSTICE RAJESH BINDAL, CHIEF JUSTICE (ACTING),HON'BLE JUSTICE ANIRUDDHA ROY

26 of 300 Prayer a. Decisions of the APL Committee dated 23rd October, 2020 and 9th November, 2020 and any other similar decision be set aside ; b. Injunction restraining the APL Committee from giving any effect or further effect to the decisions of the 2 of the APL Committee members dated 23rd October, 2020 and 9th November

TCG LIFE SCIENCES PVT LTD vs. JOINT COMM OF INCOME TAX RANGE59 KOL AND ANR

ITA/26/2020HC Calcutta04 Mar 2021

Bench: HON'BLE JUSTICE RAJESH BINDAL, CHIEF JUSTICE (ACTING),HON'BLE JUSTICE ANIRUDDHA ROY

26 of 300 Prayer a. Decisions of the APL Committee dated 23rd October, 2020 and 9th November, 2020 and any other similar decision be set aside ; b. Injunction restraining the APL Committee from giving any effect or further effect to the decisions of the 2 of the APL Committee members dated 23rd October, 2020 and 9th November

PRINCIPAL COMMISSIONER OF INCOME TAX-2, KOLKATA vs. M/S KESORAM INDUSTRIES LTD.

ITAT/17/2020HC Calcutta13 Jan 2021

Bench: HON'BLE JUSTICE RAJESH BINDAL, CHIEF JUSTICE (ACTING),HON'BLE JUSTICE ANIRUDDHA ROY

26 of 300 Prayer a. Decisions of the APL Committee dated 23rd October, 2020 and 9th November, 2020 and any other similar decision be set aside ; b. Injunction restraining the APL Committee from giving any effect or further effect to the decisions of the 2 of the APL Committee members dated 23rd October, 2020 and 9th November

SHWETA CHHAWCHHARIA vs. COMMISSIONER OF INCOME TAX, KOLKATA-12

ITAT/15/2020HC Calcutta21 Dec 2020

Bench: HON'BLE JUSTICE I. P. MUKERJI,HON'BLE JUSTICE KAUSIK CHANDA

26 of 300 Prayer a. Decisions of the APL Committee dated 23rd October, 2020 and 9th November, 2020 and any other similar decision be set aside ; b. Injunction restraining the APL Committee from giving any effect or further effect to the decisions of the 2 of the APL Committee members dated 23rd October, 2020 and 9th November

PRINCIPAL COMMISSIONER OF INCOME TAX, CENTRAL-2, KOLKATA vs. ELECTROCAST SALES INDIA LTD.

ITAT/11/2020HC Calcutta18 Dec 2020

Bench: HON'BLE JUSTICE I. P. MUKERJI,HON'BLE JUSTICE KAUSIK CHANDA

26 of 300 Prayer a. Decisions of the APL Committee dated 23rd October, 2020 and 9th November, 2020 and any other similar decision be set aside ; b. Injunction restraining the APL Committee from giving any effect or further effect to the decisions of the 2 of the APL Committee members dated 23rd October, 2020 and 9th November