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265 results for “house property”+ Section 10(22)clear

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Key Topics

Addition to Income56Section 143(3)48Section 14846Section 26343Section 153A35Section 143(2)33Section 69A30Section 12722Section 43C

HARYANA BUILDING AND OTHER CONSTRUCTION WORKERS WELFARE BOARD,PANCHKULA vs. DCIT, EXEMPTION, SECTOR 17

In the result, this appeal of the Assessee stands dismissed

ITA 339/CHANDI/2023[2018-2019]Status: DisposedITAT Chandigarh10 Dec 2025AY 2018-2019
For Appellant: \nSh. Nikhil Goyal, AdvocateFor Respondent: Sh. Manav Bansal, CIT DR
Section 263

property, to contract, and to sue or be sued in its own name, to\nexercise powers conferred on, and perform the functions assigned to it\nunder this Act.\n1. 3. Further, Section 24 of the Act (Relevant extract of Section 24 is\nmentioned at page 13 of the BOCW Act, 1996) lays down that the Board\nshall have the responsibility

HARYANA BUILDING AND OTHER CONSTRUCTION WORKERS WELFARE BOARD,PANCHKULA vs. DCIT, EXEMPTION, CHANDIGARH

In the result, this appeal of the Assessee stands dismissed

ITA 337/CHANDI/2023[2016-17]Status: Disposed

Showing 1–20 of 265 · Page 1 of 14

...
21
Penalty15
Exemption13
Survey u/s 133A11
ITAT Chandigarh
10 Oct 2025
AY 2016-17
For Appellant: \nSh. Nikhil Goyal, AdvocateFor Respondent: Sh. Manav Bansal, CIT DR
Section 263

property, to contract, and to sue or be sued in its own name, to\nexercise powers conferred on, and perform the functions assigned to it\nunder this Act.\n1. 3. Further, Section 24 of the Act (Relevant extract of Section 24 is\nmentioned at page 13 of the BOCW Act, 1996) lays down that the Board\nshall have the responsibility

HARYANA BUILDING AND OTHER CONSTRUCTION WORKERS WELFARE BOARD,PANCHKULA vs. CIT(EXEMPTION), CHANDIGARH

In the result, this appeal of the Assessee stands dismissed

ITA 63/CHANDI/2021[2015-16]Status: DisposedITAT Chandigarh10 Dec 2025AY 2015-16
For Appellant: \nSh. Nikhil Goyal, AdvocateFor Respondent: Sh. Manav Bansal, CIT DR
Section 263

property, to contract, and to sue or be sued in its own name, to\nexercise powers conferred on, and perform the functions assigned to it\nunder this Act.\n\n1. 3. Further, Section 24 of the Act (Relevant extract of Section 24 is\nmentioned at page 13 of the BOCW Act, 1996) lays down that the Board\nshall have

HARYANA BUILDING AND OTHER CONSTRUCTION WORKERS WELFARE BOARD,PANCHKULA vs. DCIT, EXEMPTION, CHANDIGARH

In the result, this appeal of the Assessee stands dismissed

ITA 338/CHANDI/2023[2017-2018]Status: DisposedITAT Chandigarh10 Dec 2025AY 2017-2018
For Appellant: Sh. Nikhil Goyal, AdvocateFor Respondent: Sh. Manav Bansal, CIT DR
Section 263

property, to contract, and to sue or be sued in its own name, to\nexercise powers conferred on, and perform the functions assigned to it\nunder this Act.\n\n1. 3. Further, Section 24 of the Act (Relevant extract of Section 24 is\nmentioned at page 13 of the BOCW Act, 1996) lays down that the Board\nshall have

ITO, W-4, PANCHKULA vs. SMT. SEEMA BISHNOI, PANCHKULA

In the result appeal of the Department is dismissed

ITA 103/CHANDI/2018[2013-14]Status: DisposedITAT Chandigarh20 Feb 2019AY 2013-14

Bench: Shri N.K. Saini & Shri Sanjay Gargthe Ito Vs. Smt. Seema Bishnoi Ward-4, Panchkula H.No. 906, Sec-08, Panchkula

For Appellant: Shri. A.K. Jindal, CAFor Respondent: Shri. G.S. Phani Kishore, CI TDR
Section 148Section 54BSection 54F

22,830/-. Later on, the case was selected for scrutiny. 5. During the course of assessment proceeding the Assessing Officer noticed that the assesee had sold agriculture land measuring 25 Bigha & 13 Biswa situated at Village Bijwasan, Tehsil Vasant Vihar, Delhi to M/s SKA Estates Pvt. Ltd. for total consideration of Rs. 62,50,00,000/- on 18/09/2012. The assessee

M/S PAGRO FROZEN FOODS PVT. LTD.,CHANDIGARH vs. ITO, W-2(3), CHANDIGARH

The appeal of the Assessee is dismissed

ITA 1076/CHANDI/2018[2014-15]Status: DisposedITAT Chandigarh31 Jul 2024AY 2014-15

Bench: SHRI. VIKRAM SINGH YADAV (Accountant Member), SHRI. PARESH M. JOSHI (Judicial Member)

For Appellant: Shri Vineet Krishan, AdvocateFor Respondent: Shri Dharam Vir, JCIT, Sr. DR
Section 143(3)Section 250Section 253

22. The Ld. AO in Para 3.9 of assessment order has stated / spoken about – Explanation 10 to Section 43(1) which states as under:- [Explanation 10: “ Where a portion of the cost of an asset acquired by the assessee has been met directly or indirectly by the Central Government or a State Government or any authority established under

M/S FATEH HOMES PRIVATE LIMITED,CHANDIGARH vs. ITO WARD-1(4), CHANDIGARH

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

ITA 53/CHANDI/2020[2013-14]Status: DisposedITAT Chandigarh12 Oct 2021AY 2013-14
For Appellant: Shri Parikshit Aggarwal, CAFor Respondent: Smt.Meenakshi Vohra, Addl. CIT
Section 22Section 23

house property, which is governed by the provisions of chapter IV-C of the Act. As per the charging section 22, the annual value of the property is charged to tax, which annual value has been defined u/s 23 of the Act. The remaining sections deal with deductions from the annual value and provisions relating to arrears of rent

M/S CHANDIGARH LAWN TENNIS ASSOCIATION,CHANDIGARH vs. ITO (EXEMPTIONS), CHANDIGARH

ITA 1382/CHANDI/2016[2013-14]Status: DisposedITAT Chandigarh26 Jul 2018AY 2013-14

Bench: Shri Sanjay Garg & Ms. Annapurna Guptaassessment Year : 2013-14 Chandigarh Lawn Tennis Vs. The Ito (Exemptions), Association, Ward, Chandigarh Sector 10, Chandigarh Pan No. Aaatc4943J (Appellant) (Respondent) Appellant By : Sh. Y.K. Sud, Ca Respondent By : Smt. Chanderkanta, Addl. Cit (On 22.3.2018) & Sh.Yoginder Mittal, Sr. Dr (On 13.7.2018) Date Of Hearing : 22.03.2018 & 13.7.2018 Date Of Pronouncement : 26.07.2018

For Appellant: Sh. Y.K. Sud, CAFor Respondent: Smt. Chanderkanta, Addl. CIT (on 22.3.2018)
Section 11Section 12ASection 13(8)Section 2(15)

section 2(15) there is a paradigm shift from the earlier position. Though, some of the decisions of the Delhi High Court as referred to above and that of the Pb. & Hry. High Court in the case of The Tribune Trust (supra) have been delivered subsequent to the introduction of the second proviso to section

SHRI BALRAM KRISHAN,CHANDIGARH vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, CHANDIGARH, CHANDIGARH

ITA 726/CHANDI/2023[2012-13]Status: DisposedITAT Chandigarh03 Mar 2025AY 2012-13

10 : Addition made u/s 2(22)(e) of the Act on account of payment by SEPL\nfor construction of House No. 3100, Sector 21, Chandigarh and House no. 323,\nSector 9, Chandigarh;\nIssue 11: Addition made of Rs.4,60,077 / - each in the hands of individuals/ owners\nof the house No.3100 u/s 69C r.w.s 115BBE of the Act on account

SCOTT EDIL ADVANCE RESEARCH LABORATORIES AND EDUCATION LIMITED,CHANDIGARH vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, CHANDIGARH

ITA 845/CHANDI/2023[2017-18]Status: DisposedITAT Chandigarh03 Mar 2025AY 2017-18
Section 127Section 132Section 153ASection 153D

10 : Addition made u/s 2(22)(e) of the Act on account of payment by SEPL\nfor construction of House No. 3100, Sector 21, Chandigarh and House no. 323,\nSector 9, Chandigarh;\nIssue 11: Addition made of Rs.4,60,077 / - each in the hands of individuals/ owners\nof the house No.3100 u/s 69C r.w.s 115BBE of the Act on account

SCOTT EDIL ADVANCE RESEARCH LABORATORIES AND EDUCATION LIMITED,CHANDIGARH vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, CHANDIGARH

ITA 856/CHANDI/2023[2015-16]Status: DisposedITAT Chandigarh03 Mar 2025AY 2015-16
Section 127Section 132Section 153ASection 153D

10 : Addition made u/s 2(22)(e) of the Act on account of payment by SEPL\nfor construction of House No. 3100, Sector 21, Chandigarh and House no. 323,\nSector 9, Chandigarh;\nIssue 11: Addition made of Rs.4,60,077 / - each in the hands of individuals/ owners\nof the house No.3100 u/s 69C r.w.s 115BBE of the Act on account

SCOTT EDIL ADVANCE RESEARCH LABORATORIES AND EDUCATION LIMITED,CHANDIGARH vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, CHANDIGARH

ITA 843/CHANDI/2023[2012-13]Status: DisposedITAT Chandigarh03 Mar 2025AY 2012-13
Section 127Section 132Section 153ASection 153D

10 : Addition made u/s 2(22)(e) of the Act on account of payment by SEPL\nfor construction of House No. 3100, Sector 21, Chandigarh and House no. 323,\nSector 9, Chandigarh;\nIssue 11: Addition made of Rs.4,60,077 / - each in the hands of individuals/ owners\nof the house No.3100 u/s 69C r.w.s 115BBE of the Act on account

SCOTT EDIL ADVANCE RESEARCH LABORATORIES AND EDUCATION LIMITED,CHANDIGARH vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, CHANDIGARH

ITA 857/CHANDI/2023[2016-17]Status: DisposedITAT Chandigarh03 Mar 2025AY 2016-17
Section 127Section 132Section 153ASection 153D

10 : Addition made u/s 2(22)(e) of the Act on account of payment by SEPL\nfor construction of House No. 3100, Sector 21, Chandigarh and House no. 323,\nSector 9, Chandigarh;\nIssue 11: Addition made of Rs. 4,60,077 / - each in the hands of individuals/ owners\nof the house No.3100 u/s 69C r.w.s 115BBE

SHRI BALRAM KRISHAN,CHANDIGARH vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, CHANDIGARH, CHANDIGARH

ITA 731/CHANDI/2023[2017-18]Status: DisposedITAT Chandigarh03 Mar 2025AY 2017-18
Section 127Section 132Section 153ASection 153D

10 : Addition made u/s 2(22)(e) of the Act on account of payment by SEPL\nfor construction of House No. 3100, Sector 21, Chandigarh and House no. 323,\nSector 9, Chandigarh;\nIssue 11: Addition made of Rs. 4,60,077 / - each in the hands of individuals/ owners\nof the house No.3100 u/s 69C r.w.s 115BBE

SCOTT EDIL PHARMACIA LTD.,CHANDIGARH vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, CHANDIGARH

ITA 832/CHANDI/2023[2016-17]Status: DisposedITAT Chandigarh03 Mar 2025AY 2016-17
Section 127Section 153D

10 : Addition made u/s 2(22)(e) of the Act on account of payment by SEPL\nfor construction of House No. 3100, Sector 21, Chandigarh and House no. 323,\nSector 9, Chandigarh;\nIssue 11: Addition made of Rs. 4,60,077 / - each in the hands of individuals/ owners\nof the house No.3100 u/s 69C r.w.s 115BBE

SANJEEV AGGARWAL,CHANDIGARH vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, CHANDIGARH

ITA 480/CHANDI/2023[2018-19]Status: DisposedITAT Chandigarh03 Mar 2025AY 2018-19
Section 127Section 132Section 153ASection 153D

10 : Addition made u/s 2(22)(e) of the Act on account of payment by SEPL\nfor construction of House No. 3100, Sector 21, Chandigarh and House no. 323,\nSector 9, Chandigarh;\nIssue 11: Addition made of Rs.4,60,077 / - each in the hands of individuals/ owners\nof the house No.3100 u/s 69C r.w.s 115BBE of the Act on account

SANJEEV AGGARWAL,CHANDIGARH vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1 , CHANDIGARH

ITA 489/CHANDI/2023[2017-18]Status: DisposedITAT Chandigarh03 Mar 2025AY 2017-18
Section 132Section 153ASection 153D

10 : Addition made u/s 2(22)(e) of the Act on account of payment by SEPL\nfor construction of House No. 3100, Sector 21, Chandigarh and House no. 323,\nSector 9, Chandigarh;\nIssue 11: Addition made of Rs.4,60,077 / - each in the hands of individuals/ owners\nof the house No.3100 u/s 69C r.w.s 115BBE of the Act on account

SHRI BALRAM KRISHAN,CHANDIGARH vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, CHANDIGARH, CHANDIGARH

ITA 729/CHANDI/2023[2015-16]Status: DisposedITAT Chandigarh03 Mar 2025AY 2015-16
Section 127Section 132Section 153ASection 153D

10 : Addition made u/s 2(22)(e) of the Act on account of payment by SEPL\nfor construction of House No. 3100, Sector 21, Chandigarh and House no. 323,\nSector 9, Chandigarh;\nIssue 11: Addition made of Rs.4,60,077 / - each in the hands of individuals/ owners\nof the house No.3100 u/s 69C r.w.s 115BBE of the Act on account

SHRI BALRAM KRISHAN,CHANDIGARH vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, CHANDIGARH, CHANDIGARH

ITA 730/CHANDI/2023[2016-17]Status: DisposedITAT Chandigarh03 Mar 2025AY 2016-17
Section 127Section 132Section 153ASection 153D

10 : Addition made u/s 2(22)(e) of the Act on account of payment by SEPL\nfor construction of House No. 3100, Sector 21, Chandigarh and House no. 323,\nSector 9, Chandigarh;\nIssue 11: Addition made of Rs.4,60,077 / - each in the hands of individuals/ owners\nof the house No.3100 u/s 69C r.w.s 115BBE of the Act on account

MAXPORT INDIA PRIVATE LIMITED,CHANDIGARH vs. DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1,CHANDIGARH, CHANDIGARH

ITA 582/CHANDI/2023[2014-15]Status: DisposedITAT Chandigarh03 Mar 2025AY 2014-15
Section 127Section 132Section 153ASection 153D

10 : Addition made u/s 2(22)(e) of the Act on account of payment by SEPL\nfor construction of House No. 3100, Sector 21, Chandigarh and House no. 323,\nSector 9, Chandigarh;\nIssue 11: Addition made of Rs.4,60,077 / - each in the hands of individuals/ owners\nof the house No.3100 u/s 69C r.w.s 115BBE of the Act on account