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.

230 results for “house property”+ Section 17(2)(iii)clear

Sorted by relevance

Delhi2,364Mumbai2,233Bangalore888Karnataka678Chennai496Jaipur388Ahmedabad383Kolkata355Hyderabad326Chandigarh230Surat222Indore175Cochin169Pune153Telangana124Amritsar104Rajkot99Visakhapatnam82Raipur75Calcutta61Nagpur60SC57Lucknow57Cuttack49Patna31Jodhpur28Agra26Guwahati26Allahabad24Rajasthan15Dehradun14Orissa9Varanasi8Kerala6Ranchi3Jabalpur2Panaji2Punjab & Haryana2Andhra Pradesh2Gauhati1A.K. SIKRI ROHINTON FALI NARIMAN1J&K1T.S. THAKUR ROHINTON FALI NARIMAN1H.L. DATTU S.A. BOBDE1Himachal Pradesh1ARIJIT PASAYAT C.K. THAKKER1

Key Topics

Section 153A37Addition to Income33Section 14832Section 26329Section 143(3)27Section 43C21Section 13220Section 14717Section 143(2)

M/S YOGRAJ CHAUDHARY,YAMUNA NAGAR vs. ITO, WARD-5, YAMUNA NAGAR

ITA 116/CHANDI/2023[2017-18]Status: DisposedITAT Chandigarh11 Nov 2025AY 2017-18

section 1048 [or by an electoral trust]].\nExplanation. For the purposes of this sub-clause, \"trust\" includes any other\nlegal obligation ;)\n(iii) the value of any perquisite or profit in lieu of salary taxable under clauses (2)\nand (3) of section 17;\n42[(iiia) any special allowance or benefit, other than perquisite included under sub-\nclause (iii), specifically granted

SH. PARGAT SINGH,PANIPAT vs. ITO, WARD -1, KAITHAL

ITA 180/CHANDI/2023[2018-19]Status: DisposedITAT Chandigarh11 Nov 2025AY 2018-19
For Appellant: \nShri Navdeep Monga, AdvocateFor Respondent: \nShri Manav Bansal, CIT, DR

section 1048 [or by an electoral trust]].\nExplanation. For the purposes of this sub-clause, \"trust\" includes any other\nlegal obligation ;)\n(iii) the value of any perquisite or profit in lieu of salary taxable under clauses (2)\nand (3) of section 17;\n42[(iiia) any special allowance or benefit, other than perquisite included under sub-\nclause (iii), specifically granted

Showing 1–20 of 230 · Page 1 of 12

...
13
Unexplained Investment10
Exemption9
Survey u/s 133A9

AMRINDER SINGH KHUBBER,AMBALA vs. ITO, W-5, AMBALA

Accordingly, finding no merit in the appeals, the same are hereby\ndismissed

ITA 1044/CHANDI/2019[2013-14]Status: DisposedITAT Chandigarh11 Nov 2025AY 2013-14

17 ITAT Delhi\nBench) dated 20.10.2023\n•\nMadhav Pandharinath. Kande vs ITO in ITAT, Pune (2022) 140 taxmann.com\n105Dt. 28/04/2022\n•\nPCIT v. Inderjit Singh Sodhi (HUF) in High Court of Delhi (2024) 161 taxrnann.com\n301 (Delhi) dated 08.04.2024\n•\nJagit Singh Kataria vs PCIT. Rohtak in ITAT Delhi Appeal No ITA No.\n1245/Del/2024 dated 10.12.2024\n•\nLeelu

AVTAR SINGH,VILLAGE MANAKPUR THAKUR DASS vs. ITO WARD-1, INCOME TAX OFFICE

ITA 656/CHANDI/2023[2015-16]Status: DisposedITAT Chandigarh11 Nov 2025AY 2015-16

2 (14)(iii) the Agriculture land, income under section 2(24)\n28A, as under:\n(iii) agricultural land55 in India, not being land situate-\n(a) in any area which is comprised within the jurisdiction of a\nmunicipality55 (whether known as a municipality, municipal\ncorporation, notified area committee, town area committee, town\ncommittee, or by any other name

SAT PAL,CHANDIGARH vs. INCOME TAX OFFICER, WARD 5(5), , CHANDIGARH

ITA 243/CHANDI/2025[2018-19]Status: DisposedITAT Chandigarh11 Nov 2025AY 2018-19

17 ITAT Delhi\nBench) dated 20.10.2023\n•\nMadhav Pandharinath. Kande vs ITO in ITAT, Pune (2022) 140 taxmann.com\n105Dt. 28/04/2022\n•\nPCIT v. Inderjit Singh Sodhi (HUF) in High Court of Delhi (2024) 161 taxrnann.com\n301 (Delhi) dated 08.04.2024\n•\nJagit Singh Kataria vs PCIT. Rohtak in ITAT Delhi Appeal No ITA No.\n1245/Del/2024 dated 10.12.2024\n•\nLeelu

LABH SINGH,PANCHKULA vs. INCOME TAX OFFICER, WARD NO 2,, PANCHKULA

ITA 725/CHANDI/2025[2015-16]Status: DisposedITAT Chandigarh11 Nov 2025AY 2015-16
For Appellant: \nShri Suraj Bhan Nain, AdvocateFor Respondent: \nShri Manav Bansal, CIT, DR

17 ITAT Delhi\nBench) dated 20.10.2023\n•\nMadhav Pandharinath. Kande vs ITO in ITAT, Pune (2022) 140 taxmann.com\n105Dt. 28/04/2022\n•\nPCIT v. Inderjit Singh Sodhi (HUF) in High Court of Delhi (2024) 161 taxrnann.com\n301 (Delhi) dated 08.04.2024\n•\nJagit Singh Kataria vs PCIT. Rohtak in ITAT Delhi Appeal No ITA No.\n1245/Del/2024 dated 10.12.2024\n•\nLeelu

INCOME TAX OFFICER, AMBALA vs. NACHHATAR SINGH, AMBALA CANTT

ITA 613/CHANDI/2023[2014-15]Status: DisposedITAT Chandigarh11 Nov 2025AY 2014-15
For Appellant: \nShri Suraj Bhan Nain, AdvocateFor Respondent: Shri Manav Bansal, CIT, DR

17 ITAT Delhi\nBench) dated 20.10.2023\n•\nMadhav Pandharinath. Kande vs ITO in ITAT, Pune (2022) 140 taxmann.com\n105Dt. 28/04/2022\n•\nPCIT v. Inderjit Singh Sodhi (HUF) in High Court of Delhi (2024) 161 taxrnann.com\n301 (Delhi) dated 08.04.2024\n•\nJagit Singh Kataria vs PCIT. Rohtak in ITAT Delhi Appeal No ITA No.\n1245/Del/2024 dated 10.12.2024\n•\nLeelu

BALJEET KAUR,NADI MOHALLA AMBALA CITY vs. ITO WARD 1, AMBALA, AMBALA

ITA 92/CHANDI/2024[2014-15]Status: DisposedITAT Chandigarh11 Nov 2025AY 2014-15

17 ITAT Delhi\nBench) dated 20.10.2023\n•\nMadhav Pandharinath. Kande vs ITO in ITAT, Pune (2022) 140 taxmann.com\n105Dt. 28/04/2022\n•\nPCIT v. Inderjit Singh Sodhi (HUF) in High Court of Delhi (2024) 161 taxrnann.com\n301 (Delhi) dated 08.04.2024\n•\nJagit Singh Kataria vs PCIT. Rohtak in ITAT Delhi Appeal No ITA No.\n1245/Del/2024 dated 10.12.2024\n•\nLeelu

SH. HAKAM SINGH,PATIALA vs. INCOME TAX OFFICER, WARD-4, PATIALA

ITA 486/CHANDI/2025[2020-21]Status: DisposedITAT Chandigarh11 Nov 2025AY 2020-21

17 ITAT Delhi\nBench) dated 20.10.2023\n•\nMadhav Pandharinath. Kande vs ITO in ITAT, Pune (2022) 140 taxmann.com\n105Dt. 28/04/2022\n•\nPCIT v. Inderjit Singh Sodhi (HUF) in High Court of Delhi (2024) 161 taxrnann.com\n301 (Delhi) dated 08.04.2024\n•\nJagit Singh Kataria vs PCIT. Rohtak in ITAT Delhi Appeal No ITA No.\n1245/Del/2024 dated 10.12.2024\n•\nLeelu

SH. AMRIK SINGH,PANCHKULA vs. ITO, WARD-2, PANCHKULA

ITA 219/CHANDI/2023[2015-16]Status: DisposedITAT Chandigarh11 Nov 2025AY 2015-16
For Respondent: \nShri Suraj Bhan Nain, Advocate

17 ITAT Delhi\nBench) dated 20.10.2023\n•\nMadhav Pandharinath. Kande vs ITO in ITAT, Pune (2022) 140 taxmann.com\n105Dt. 28/04/2022\n•\nPCIT v. Inderjit Singh Sodhi (HUF) in High Court of Delhi (2024) 161 taxrnann.com\n301 (Delhi) dated 08.04.2024\n•\nJagit Singh Kataria vs PCIT. Rohtak in ITAT Delhi Appeal No ITA No.\n1245/Del/2024 dated 10.12.2024\n•\nLeelu

BALVINDER SINGH,FATEHABAD vs. ITO WARD-1, FATEHABAD

ITA 153/CHANDI/2025[2013-14]Status: DisposedITAT Chandigarh11 Nov 2025AY 2013-14

17 ITAT Delhi\nBench) dated 20.10.2023\n•\nMadhav Pandharinath. Kande vs ITO in ITAT, Pune (2022) 140 taxmann.com\n105Dt. 28/04/2022\n•\nPCIT v. Inderjit Singh Sodhi (HUF) in High Court of Delhi (2024) 161 taxrnann.com\n301 (Delhi) dated 08.04.2024\n•\nJagit Singh Kataria vs PCIT. Rohtak in ITAT Delhi Appeal No ITA No.\n1245/Del/2024 dated 10.12.2024\n•\nLeelu

SUSHMA,HARYANA vs. ITO, WARD - 4, YAMUNA NAGAR, YAMUNA NAGAR

ITA 779/CHANDI/2023[2015-16]Status: DisposedITAT Chandigarh11 Nov 2025AY 2015-16
For Appellant: \nShri Suraj Bhan Nain, AdvocateFor Respondent: \nShri Manav Bansal, CIT, DR

17 ITAT Delhi\nBench) dated 20.10.2023\n•\nMadhav Pandharinath. Kande vs ITO in ITAT, Pune (2022) 140 taxmann.com\n105Dt. 28/04/2022\n•\nPCIT v. Inderjit Singh Sodhi (HUF) in High Court of Delhi (2024) 161 taxrnann.com\n301 (Delhi) dated 08.04.2024\n•\nJagit Singh Kataria vs PCIT. Rohtak in ITAT Delhi Appeal No ITA No.\n1245/Del/2024 dated 10.12.2024\n•\nLeelu

ANJU,MOHALI vs. INCOME TAX OFFICER WARD 6 (1) , MOHALI

ITA 563/CHANDI/2024[2015-16]Status: DisposedITAT Chandigarh11 Nov 2025AY 2015-16
For Appellant: \nShri Suraj Bhan Nain, AdvocateFor Respondent: \nShri Manav Bansal, CIT, DR

17 ITAT Delhi\nBench) dated 20.10.2023\n•\nMadhav Pandharinath. Kande vs ITO in ITAT, Pune (2022) 140 taxmann.com\n105Dt. 28/04/2022\n•\nPCIT v. Inderjit Singh Sodhi (HUF) in High Court of Delhi (2024) 161 taxrnann.com\n301 (Delhi) dated 08.04.2024\n•\nJagit Singh Kataria vs PCIT. Rohtak in ITAT Delhi Appeal No ITA No.\n1245/Del/2024 dated 10.12.2024\n•\nLeelu

JAGPAL SINGH,CHANDIGARH vs. INCOME TAX OFFICER, WARD 5(5), CHANDIGARH, CHANDIGARH

ITA 1184/CHANDI/2024[2018-19]Status: DisposedITAT Chandigarh11 Nov 2025AY 2018-19
For Appellant: \nShri Suraj Bhan Nain, AdvocateFor Respondent: \nShri Manav Bansal, CIT, DR

17 ITAT Delhi\nBench) dated 20.10.2023\n•\nMadhav Pandharinath. Kande vs ITO in ITAT, Pune (2022) 140 taxmann.com\n105Dt. 28/04/2022\n•\nPCIT v. Inderjit Singh Sodhi (HUF) in High Court of Delhi (2024) 161 taxrnann.com\n301 (Delhi) dated 08.04.2024\n•\nJagit Singh Kataria vs PCIT. Rohtak in ITAT Delhi Appeal No ITA No.\n1245/Del/2024 dated 10.12.2024\n•\nLeelu

AMRINDER SINGH KHUBBER,AMBALA vs. ITO, W-5, AMBALA

ITA 1043/CHANDI/2019[2012-13]Status: DisposedITAT Chandigarh11 Nov 2025AY 2012-13

17 ITAT Delhi\nBench) dated 20.10.2023\nMadhav Pandharinath. Kande vs ITO in ITAT, Pune (2022) 140 taxmann.com\n105Dt. 28/04/2022\nPCIT v. Inderjit Singh Sodhi (HUF) in High Court of Delhi (2024) 161 taxrnann.com\n301 (Delhi) dated 08.04.2024\nJagit Singh Kataria vs PCIT. Rohtak in ITAT Delhi Appeal No ITA No.\n1245/Del/2024 dated 10.12.2024\nLeelu Ram vs. ITO. in ITAT Delhi

JARNAIL SINGH,VILLAGE BHAGWANPUR, KALKA vs. ITO, WARD-2, PANCHKULA

ITA 1025/CHANDI/2025[2015-16]Status: DisposedITAT Chandigarh11 Nov 2025AY 2015-16

17 ITAT Delhi\nBench) dated 20.10.2023\n•\nMadhav Pandharinath. Kande vs ITO in ITAT, Pune (2022) 140 taxmann.com\n105Dt. 28/04/2022\n•\nPCIT v. Inderjit Singh Sodhi (HUF) in High Court of Delhi (2024) 161 taxrnann.com\n301 (Delhi) dated 08.04.2024\n•\nJagit Singh Kataria vs PCIT. Rohtak in ITAT Delhi Appeal No ITA No.\n1245/Del/2024 dated 10.12.2024\n•\nLeelu

BHUPINDER SINGH,AMBALA vs. INCOME TAX OFFICER, W-1, AMBALA, AMBALA

ITA 528/CHANDI/2025[2014-15]Status: DisposedITAT Chandigarh11 Nov 2025AY 2014-15
For Respondent: \nShri Suraj Bhan Nain, Advocate

17 ITAT Delhi\nBench) dated 20.10.2023\n•\nMadhav Pandharinath. Kande vs ITO in ITAT, Pune (2022) 140 taxmann.com\n105Dt. 28/04/2022\n•\nPCIT v. Inderjit Singh Sodhi (HUF) in High Court of Delhi (2024) 161 taxrnann.com\n301 (Delhi) dated 08.04.2024\n•\nJagit Singh Kataria vs PCIT. Rohtak in ITAT Delhi Appeal No ITA No.\n1245/Del/2024 dated 10.12.2024\n•\nLeelu

RAJBIR SINGH,VILL. GARHI BANJARA vs. ITO, WARD-3, YAMUNANAGAR

ITA 208/CHANDI/2024[2017-2018]Status: DisposedITAT Chandigarh11 Nov 2025AY 2017-2018

17 ITAT Delhi\nBench) dated 20.10.2023\n•\nMadhav Pandharinath. Kande vs ITO in ITAT, Pune (2022) 140 taxmann.com\n105Dt. 28/04/2022\n•\nPCIT v. Inderjit Singh Sodhi (HUF) in High Court of Delhi (2024) 161 taxrnann.com\n301 (Delhi) dated 08.04.2024\n•\nJagit Singh Kataria vs PCIT. Rohtak in ITAT Delhi Appeal No ITA No.\n1245/Del/2024 dated 10.12.2024\n•\nLeelu

SH. KULBIR SINGH S/O SH. JAGIR SINGH,PINJORE vs. ITO, WARD 2, PANCHKULA

ITA 641/CHANDI/2022[2015-16]Status: DisposedITAT Chandigarh11 Nov 2025AY 2015-16

17 ITAT Delhi\nBench) dated 20.10.2023\n•\nMadhav Pandharinath. Kande vs ITO in ITAT, Pune (2022) 140 taxmann.com\n105Dt. 28/04/2022\n•\nPCIT v. Inderjit Singh Sodhi (HUF) in High Court of Delhi (2024) 161 taxrnann.com\n301 (Delhi) dated 08.04.2024\n•\nJagit Singh Kataria vs PCIT. Rohtak in ITAT Delhi Appeal No ITA No.\n1245/Del/2024 dated 10.12.2024\n•\nLeelu

SAMAY SINGH,YAMUNANAGAR vs. ITO-WARD (5), YAMUNANAGAR

ITA 435/CHANDI/2024[2017-18]Status: DisposedITAT Chandigarh11 Nov 2025AY 2017-18

17 ITAT Delhi\nBench) dated 20.10.2023\n•\nMadhav Pandharinath. Kande vs ITO in ITAT, Pune (2022) 140 taxmann.com\n105Dt. 28/04/2022\n•\nPCIT v. Inderjit Singh Sodhi (HUF) in High Court of Delhi (2024) 161 taxrnann.com\n301 (Delhi) dated 08.04.2024\n•\nJagit Singh Kataria vs PCIT. Rohtak in ITAT Delhi Appeal No ITA No.\n1245/Del/2024 dated 10.12.2024\n•\nLeelu