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.

64 results for “house property”+ Section 9(1)(i)clear

Sorted by relevance

Mumbai4,645Delhi4,004Bangalore1,552Chennai1,111Karnataka768Kolkata754Ahmedabad746Jaipur695Hyderabad611Pune432Chandigarh362Surat309Indore271Cochin253Telangana214Visakhapatnam170Amritsar142Rajkot138Raipur117Nagpur94Lucknow92Cuttack85SC78Agra69Calcutta64Jodhpur55Patna52Guwahati40Allahabad35Dehradun28Varanasi24Rajasthan23Kerala16Jabalpur14Ranchi10Panaji9Orissa9A.K. SIKRI ROHINTON FALI NARIMAN4Punjab & Haryana4Gauhati2Andhra Pradesh2Himachal Pradesh2ARIJIT PASAYAT C.K. THAKKER1ANIL R. DAVE SHIVA KIRTI SINGH1T.S. THAKUR ROHINTON FALI NARIMAN1J&K1D.K. JAIN JAGDISH SINGH KHEHAR1H.L. DATTU S.A. BOBDE1

Key Topics

Section 13(1)(e)8Section 13(2)6Section 1385Section 735Section 1094Section 2634Section 43B4Section 203Addition to Income3

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

The appeal is allowed

ITA/168/2010HC Calcutta15 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

1. Heard Shri Akhilesh Kumar Gupta, learned counsel for the appellant and Shri Smarajit Roychowdhury learned counsel for the Income Tax Department/respondents. 2. This appeal arises from the order dated 23.07.2010 in ITA No.330 (Kol) of 2008 [assessment year 2005-06]: Income Tax Officer / Ward-6(3), Kolkata v. M/s. Oberoi Building & Investment (P) Ltd., 2 Kolkata passed

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

Showing 1–20 of 64 · Page 1 of 4

Capital Gains2
House Property2
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

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, 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

9 SCC 1 ITAT NO. 06 OF 2022 AND ETC. BATCH Page 35 of 150 report. To explain the test of prejudice or the test of fair hearing. Reliance was placed on the decision of the Hon’ble Supreme Court in SBI Versus S K Sharma 28. Reliance was also placed on the decision of the Hon’ble Supreme Court

PRINCIPAL COMMISSIONER OF INCOME TAX-18, KOLKATA vs. SRI VIKASH GOEL

In the result, these appeals are allowed and the substantial

ITAT/85/2021HC Calcutta14 Jun 2022

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

9 SCC 1 ITAT NO. 06 OF 2022 AND ETC. BATCH Page 35 of 150 report. To explain the test of prejudice or the test of fair hearing. Reliance was placed on the decision of the Hon’ble Supreme Court in SBI Versus S K Sharma 28. Reliance was also placed on the decision of the Hon’ble Supreme Court

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

9 SCC 1 ITAT NO. 06 OF 2022 AND ETC. BATCH Page 35 of 150 report. To explain the test of prejudice or the test of fair hearing. Reliance was placed on the decision of the Hon’ble Supreme Court in SBI Versus S K Sharma 28. Reliance was also placed on the decision of the Hon’ble Supreme Court

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

9 SCC 1 ITAT NO. 06 OF 2022 AND ETC. BATCH Page 35 of 150 report. To explain the test of prejudice or the test of fair hearing. Reliance was placed on the decision of the Hon’ble Supreme Court in SBI Versus S K Sharma 28. Reliance was also placed on the decision of the Hon’ble Supreme Court

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

9 SCC 1 ITAT NO. 06 OF 2022 AND ETC. BATCH Page 35 of 150 report. To explain the test of prejudice or the test of fair hearing. Reliance was placed on the decision of the Hon’ble Supreme Court in SBI Versus S K Sharma 28. Reliance was also placed on the decision of the Hon’ble Supreme Court

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

9 SCC 1 ITAT NO. 06 OF 2022 AND ETC. BATCH Page 35 of 150 report. To explain the test of prejudice or the test of fair hearing. Reliance was placed on the decision of the Hon’ble Supreme Court in SBI Versus S K Sharma 28. Reliance was also placed on the decision of the Hon’ble Supreme Court

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

9 SCC 1 ITAT NO. 06 OF 2022 AND ETC. BATCH Page 35 of 150 report. To explain the test of prejudice or the test of fair hearing. Reliance was placed on the decision of the Hon’ble Supreme Court in SBI Versus S K Sharma 28. Reliance was also placed on the decision of the Hon’ble Supreme Court

PRINCIPAL COMMISSIONER OF INCOME TAX-9, KOLKATA vs. GITESH TIKMANI

In the result, these appeals are allowed and the substantial

ITAT/154/2021HC Calcutta14 Jun 2022

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

9 SCC 1 ITAT NO. 06 OF 2022 AND ETC. BATCH Page 35 of 150 report. To explain the test of prejudice or the test of fair hearing. Reliance was placed on the decision of the Hon’ble Supreme Court in SBI Versus S K Sharma 28. Reliance was also placed on the decision of the Hon’ble Supreme Court

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

9 SCC 1 ITAT NO. 06 OF 2022 AND ETC. BATCH Page 35 of 150 report. To explain the test of prejudice or the test of fair hearing. Reliance was placed on the decision of the Hon’ble Supreme Court in SBI Versus S K Sharma 28. Reliance was also placed on the decision of the Hon’ble Supreme Court

PRINCIPAL COMMISSIONER OF INCOME TAX, SILIGURI vs. PRAKASHO DEVI SARIA

In the result, these appeals are allowed and the substantial

ITAT/138/2021HC Calcutta14 Jun 2022

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

9 SCC 1 ITAT NO. 06 OF 2022 AND ETC. BATCH Page 35 of 150 report. To explain the test of prejudice or the test of fair hearing. Reliance was placed on the decision of the Hon’ble Supreme Court in SBI Versus S K Sharma 28. Reliance was also placed on the decision of the Hon’ble Supreme Court

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

9 SCC 1 ITAT NO. 06 OF 2022 AND ETC. BATCH Page 35 of 150 report. To explain the test of prejudice or the test of fair hearing. Reliance was placed on the decision of the Hon’ble Supreme Court in SBI Versus S K Sharma 28. Reliance was also placed on the decision of the Hon’ble Supreme Court

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

9 SCC 1 ITAT NO. 06 OF 2022 AND ETC. BATCH Page 35 of 150 report. To explain the test of prejudice or the test of fair hearing. Reliance was placed on the decision of the Hon’ble Supreme Court in SBI Versus S K Sharma 28. Reliance was also placed on the decision of the Hon’ble Supreme Court

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

9 SCC 1 ITAT NO. 06 OF 2022 AND ETC. BATCH Page 35 of 150 report. To explain the test of prejudice or the test of fair hearing. Reliance was placed on the decision of the Hon’ble Supreme Court in SBI Versus S K Sharma 28. Reliance was also placed on the decision of the Hon’ble Supreme Court

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

9 SCC 1 ITAT NO. 06 OF 2022 AND ETC. BATCH Page 35 of 150 report. To explain the test of prejudice or the test of fair hearing. Reliance was placed on the decision of the Hon’ble Supreme Court in SBI Versus S K Sharma 28. Reliance was also placed on the decision of the Hon’ble Supreme Court

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

9 SCC 1 ITAT NO. 06 OF 2022 AND ETC. BATCH Page 35 of 150 report. To explain the test of prejudice or the test of fair hearing. Reliance was placed on the decision of the Hon’ble Supreme Court in SBI Versus S K Sharma 28. Reliance was also placed on the decision of the Hon’ble Supreme Court

PRINCIPAL COMMISSIONER OF INCOME TAX ,BURDWAN vs. BIJAYA TAH

In the result, these appeals are allowed and the substantial

ITAT/122/2021HC Calcutta14 Jun 2022

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

9 SCC 1 ITAT NO. 06 OF 2022 AND ETC. BATCH Page 35 of 150 report. To explain the test of prejudice or the test of fair hearing. Reliance was placed on the decision of the Hon’ble Supreme Court in SBI Versus S K Sharma 28. Reliance was also placed on the decision of the Hon’ble Supreme Court