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18 results for “house property”+ Section 302clear

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Key Topics

Section 26360Section 143(3)20Addition to Income11Section 689Section 115B4Section 69C4Section 153D2Section 153A(1)(b)2Section 142(1)

SH. PARSHOTAM GOYAL,SIRSA vs. PR.CIT, ROHTAK

The appeal of the assessee is allowed

ITA 154/CHANDI/2021[2016-17]Status: DisposedITAT Chandigarh19 Jan 2022AY 2016-17

Bench: Shri Sudhanshu Srivastava & Shri Vikram Singh Yadavआयकरअपीलसं./Ita No.149/Chd/2021 "नधा"रणवष" / Assessment Year :2016-17 Sh. Rajeev Goyal Pr. Commissioner Of Income बनाम M/S R.K. Associates, Tax, Rohtak B.G. Complex Near Ganesh Dharam Kanta, Sirsa -125055, Haryana "थायीलेखासं./Pan No: Aibpg7289A अपीलाथ"/Appellant ""यथ"/Respondent

Section 143(3)Section 263

property; f) That investment and sources should be inquired into by examining documentary evidences 2.2 That the learned Pr. Commissioner of Income Tax has failed to appreciate that once the learned Assessing Officer on examination of the facts on record and after making all possible enquiries had made additions by rejecting the books of accounts

SHRI RAJEEV GOYAL,SIRSA vs. PR.CIT, ROHTAK

The appeal of the assessee is allowed

ITA 149/CHANDI/2021[2016-17]Status: Disposed
2
Search & Seizure2
ITAT Chandigarh
19 Jan 2022
AY 2016-17

Bench: Shri Sudhanshu Srivastava & Shri Vikram Singh Yadavआयकरअपीलसं./Ita No.149/Chd/2021 "नधा"रणवष" / Assessment Year :2016-17 Sh. Rajeev Goyal Pr. Commissioner Of Income बनाम M/S R.K. Associates, Tax, Rohtak B.G. Complex Near Ganesh Dharam Kanta, Sirsa -125055, Haryana "थायीलेखासं./Pan No: Aibpg7289A अपीलाथ"/Appellant ""यथ"/Respondent

Section 143(3)Section 263

property; f) That investment and sources should be inquired into by examining documentary evidences 2.2 That the learned Pr. Commissioner of Income Tax has failed to appreciate that once the learned Assessing Officer on examination of the facts on record and after making all possible enquiries had made additions by rejecting the books of accounts

PRIYA GOYAL,SIRSA vs. PR.CIT, ROHTAK

The appeal of the assessee is allowed

ITA 151/CHANDI/2021[2016-17]Status: DisposedITAT Chandigarh19 Jan 2022AY 2016-17

Bench: Shri Sudhanshu Srivastava & Shri Vikram Singh Yadavआयकरअपीलसं./Ita No.149/Chd/2021 "नधा"रणवष" / Assessment Year :2016-17 Sh. Rajeev Goyal Pr. Commissioner Of Income बनाम M/S R.K. Associates, Tax, Rohtak B.G. Complex Near Ganesh Dharam Kanta, Sirsa -125055, Haryana "थायीलेखासं./Pan No: Aibpg7289A अपीलाथ"/Appellant ""यथ"/Respondent

Section 143(3)Section 263

property; f) That investment and sources should be inquired into by examining documentary evidences 2.2 That the learned Pr. Commissioner of Income Tax has failed to appreciate that once the learned Assessing Officer on examination of the facts on record and after making all possible enquiries had made additions by rejecting the books of accounts

PRIYANKA,SIRSA vs. PR.CIT, ROHTAK

The appeal of the assessee is allowed

ITA 152/CHANDI/2021[2016-17]Status: DisposedITAT Chandigarh19 Jan 2022AY 2016-17

Bench: Shri Sudhanshu Srivastava & Shri Vikram Singh Yadavआयकरअपीलसं./Ita No.149/Chd/2021 "नधा"रणवष" / Assessment Year :2016-17 Sh. Rajeev Goyal Pr. Commissioner Of Income बनाम M/S R.K. Associates, Tax, Rohtak B.G. Complex Near Ganesh Dharam Kanta, Sirsa -125055, Haryana "थायीलेखासं./Pan No: Aibpg7289A अपीलाथ"/Appellant ""यथ"/Respondent

Section 143(3)Section 263

property; f) That investment and sources should be inquired into by examining documentary evidences 2.2 That the learned Pr. Commissioner of Income Tax has failed to appreciate that once the learned Assessing Officer on examination of the facts on record and after making all possible enquiries had made additions by rejecting the books of accounts

M/S PARDEEP ISPAT(P) LTD.,SIRSA vs. PR.CIT, ROHTAK

The appeal of the assessee is allowed

ITA 150/CHANDI/2021[2016-17]Status: DisposedITAT Chandigarh19 Jan 2022AY 2016-17

Bench: Shri Sudhanshu Srivastava & Shri Vikram Singh Yadavआयकरअपीलसं./Ita No.149/Chd/2021 "नधा"रणवष" / Assessment Year :2016-17 Sh. Rajeev Goyal Pr. Commissioner Of Income बनाम M/S R.K. Associates, Tax, Rohtak B.G. Complex Near Ganesh Dharam Kanta, Sirsa -125055, Haryana "थायीलेखासं./Pan No: Aibpg7289A अपीलाथ"/Appellant ""यथ"/Respondent

Section 143(3)Section 263

property; f) That investment and sources should be inquired into by examining documentary evidences 2.2 That the learned Pr. Commissioner of Income Tax has failed to appreciate that once the learned Assessing Officer on examination of the facts on record and after making all possible enquiries had made additions by rejecting the books of accounts

SHRI. TARSEM GOYAL,SIRSA vs. PR.CIT, ROHTAK

The appeal of the assessee is allowed

ITA 157/CHANDI/2021[2016-17]Status: DisposedITAT Chandigarh19 Jan 2022AY 2016-17

Bench: Shri Sudhanshu Srivastava & Shri Vikram Singh Yadavआयकरअपीलसं./Ita No.149/Chd/2021 "नधा"रणवष" / Assessment Year :2016-17 Sh. Rajeev Goyal Pr. Commissioner Of Income बनाम M/S R.K. Associates, Tax, Rohtak B.G. Complex Near Ganesh Dharam Kanta, Sirsa -125055, Haryana "थायीलेखासं./Pan No: Aibpg7289A अपीलाथ"/Appellant ""यथ"/Respondent

Section 143(3)Section 263

property; f) That investment and sources should be inquired into by examining documentary evidences 2.2 That the learned Pr. Commissioner of Income Tax has failed to appreciate that once the learned Assessing Officer on examination of the facts on record and after making all possible enquiries had made additions by rejecting the books of accounts

HOMELIFE BUILDCON PRIVATE LIMITED,SUNVIEW ENCLAVE, AYALI KALAN, LUDHIANA,PUNJAB vs. SMT. SAMANDEEP KAUR DCIT-CENTRAL CIRCLE-1, LUDHIANA, PUNJAB

In the result, Revenue appeal is dismissed and appeal filed by the assessee is allowed

ITA 880/CHANDI/2024[2021-2022]Status: DisposedITAT Chandigarh17 Jul 2025AY 2021-2022

Bench: SHRI. RAJPAL YADAV (Vice President), SHRI. KRINWANT SAHAY, AM आयकर अपील सं. / ITA No. 880/Chd/2024 निर्धारण वर्ष / Assessment Year : 2021-22 Homelife Buildcon Private Limited Sunview Enclave, Ayali Kalan, Ludhiana, Punjab-142027 स्थायी लेखा सं./PAN NO: AABCH5690M अपीलार्थी/Appellant बनाम The DCIT Central Circle-1 Ludhiana, Punjab प्रत्यर्थी/Respondent आयकर अपील सं. / ITA No. 1036/Chd/2024 निर्धारण वर्ष / Assessment Year : 2021-22 बनाम Homelife Buildcon Private Limited Sunview Enclave, Ayali

For Appellant: Shri Sudhir Sehgal, Advocate and Shri Rohit Kapoor, C.AFor Respondent: Shri Manav Bansal, CIT, DR
Section 115BSection 153D

302 ITR 346. ii). Judgement of ITAT in the case of S.M. Hasan, STO Vs New Gramophone House AIR 1977 SC 1788 (SC). iii). CIT Vs Bansal Sons, Ludhiana, ITR No. 117 of 1999 (P&H), iv). Bhalla Brothers, Ludhiana ITR No. 70 of 1998 ( P&H). v). Judgement of ITAT, Jainpur Bench in the case of Tarachand Shanitlal, reported

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, LUDHIANA , LUDHIANA vs. HOMELIFE BUILDCON PVT. LTD., LUDHIANA

In the result, Revenue appeal is dismissed and appeal filed by the assessee is allowed

ITA 1036/CHANDI/2024[2021-22]Status: DisposedITAT Chandigarh17 Jul 2025AY 2021-22

Bench: SHRI. RAJPAL YADAV (Vice President), SHRI. KRINWANT SAHAY, AM आयकर अपील सं. / ITA No. 880/Chd/2024 निर्धारण वर्ष / Assessment Year : 2021-22 Homelife Buildcon Private Limited Sunview Enclave, Ayali Kalan, Ludhiana, Punjab-142027 स्थायी लेखा सं./PAN NO: AABCH5690M अपीलार्थी/Appellant The DCIT Central Circle-1 Ludhiana, Punjab प्रत्यर्थी/Respondent आयकर अपील सं. / ITA No. 1036/Chd/2024 निर्धारण वर्ष / Assessment Year : 2021-22 Homelife Buildcon Private Limited Sunview Enclave, Ayali Kalan, Lu

For Appellant: Shri Sudhir Sehgal, Advocate and Shri Rohit Kapoor, C.AFor Respondent: Shri Manav Bansal, CIT, DR
Section 115BSection 153D

302 ITR 346. ii). Judgement of ITAT in the case of S.M. Hasan, STO Vs New Gramophone House AIR 1977 SC 1788 (SC). iii). CIT Vs Bansal Sons, Ludhiana, ITR No. 117 of 1999 (P&H), iv). Bhalla Brothers, Ludhiana ITR No. 70 of 1998 ( P&H). v). Judgement of ITAT, Jainpur Bench in the case of Tarachand Shanitlal, reported

SH. ARVAIL SINGH,SIRSA vs. PCIT, ROHTAK

In the result, all the above appeals filed by the respective assessee’s are dismissed

ITA 286/CHANDI/2023[2018-19]Status: DisposedITAT Chandigarh24 Feb 2026AY 2018-19

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

Section 143(3)Section 263

302 CTR 458 (SC) UOI vs. Hari Singh and Ors. x) C.A.No. 18475/2017 dated 10.11.2017 ITO v. Muktanandgiri Maheshgiri 9. That invocation of provision of section 145A(b) of the Act is not in accordance with law as it is not applicable in year under consideration and therefore is without jurisdiction. 10. That the learned Principal Commissioner of Income

SH. PARAMJEET SINGH,SIRSA vs. PCIT, ROHTAK

In the result, all the above appeals filed by the respective assessee’s are dismissed

ITA 290/CHANDI/2023[2018-19]Status: DisposedITAT Chandigarh24 Feb 2026AY 2018-19

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

Section 143(3)Section 263

302 CTR 458 (SC) UOI vs. Hari Singh and Ors. x) C.A.No. 18475/2017 dated 10.11.2017 ITO v. Muktanandgiri Maheshgiri 9. That invocation of provision of section 145A(b) of the Act is not in accordance with law as it is not applicable in year under consideration and therefore is without jurisdiction. 10. That the learned Principal Commissioner of Income

SURJEET SINGH,SIRSA vs. PCIT, ROHTAK, ROHTAK

In the result, all the above appeals filed by the respective assessee’s are dismissed

ITA 488/CHANDI/2024[2018-19]Status: DisposedITAT Chandigarh24 Feb 2026AY 2018-19

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

Section 143(3)Section 263

302 CTR 458 (SC) UOI vs. Hari Singh and Ors. x) C.A.No. 18475/2017 dated 10.11.2017 ITO v. Muktanandgiri Maheshgiri 9. That invocation of provision of section 145A(b) of the Act is not in accordance with law as it is not applicable in year under consideration and therefore is without jurisdiction. 10. That the learned Principal Commissioner of Income

SH. KASHMIR SINGH SANDHA,SIRSA vs. PCIT, ROHTAK

In the result, all the above appeals filed by the respective assessee’s are dismissed

ITA 288/CHANDI/2023[2018-19]Status: DisposedITAT Chandigarh24 Feb 2026AY 2018-19

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

Section 143(3)Section 263

302 CTR 458 (SC) UOI vs. Hari Singh and Ors. x) C.A.No. 18475/2017 dated 10.11.2017 ITO v. Muktanandgiri Maheshgiri 9. That invocation of provision of section 145A(b) of the Act is not in accordance with law as it is not applicable in year under consideration and therefore is without jurisdiction. 10. That the learned Principal Commissioner of Income

M/S GANESH DASS HUF,SIRSA vs. PCIT, ROHTAK

In the result, all the above appeals filed by the respective assessee’s are dismissed

ITA 287/CHANDI/2023[2018-19]Status: DisposedITAT Chandigarh24 Feb 2026AY 2018-19

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

Section 143(3)Section 263

302 CTR 458 (SC) UOI vs. Hari Singh and Ors. x) C.A.No. 18475/2017 dated 10.11.2017 ITO v. Muktanandgiri Maheshgiri 9. That invocation of provision of section 145A(b) of the Act is not in accordance with law as it is not applicable in year under consideration and therefore is without jurisdiction. 10. That the learned Principal Commissioner of Income

DHUNI CHAND HUF,SIRSA vs. PCIT, ROHTAK

In the result, all the above appeals filed by the respective assessee’s are dismissed

ITA 289/CHANDI/2023[2018-19]Status: DisposedITAT Chandigarh24 Feb 2026AY 2018-19

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

Section 143(3)Section 263

302 CTR 458 (SC) UOI vs. Hari Singh and Ors. x) C.A.No. 18475/2017 dated 10.11.2017 ITO v. Muktanandgiri Maheshgiri 9. That invocation of provision of section 145A(b) of the Act is not in accordance with law as it is not applicable in year under consideration and therefore is without jurisdiction. 10. That the learned Principal Commissioner of Income

SH. RANDHIR SINGH,SIRSA vs. PCIT ROHTAK, ROHTAK

In the result, all the above appeals filed by the respective assessee’s are dismissed

ITA 494/CHANDI/2024[2013-14]Status: DisposedITAT Chandigarh24 Feb 2026AY 2013-14

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

Section 143(3)Section 263

302 CTR 458 (SC) UOI vs. Hari Singh and Ors. x) C.A.No. 18475/2017 dated 10.11.2017 ITO v. Muktanandgiri Maheshgiri 9. That invocation of provision of section 145A(b) of the Act is not in accordance with law as it is not applicable in year under consideration and therefore is without jurisdiction. 10. That the learned Principal Commissioner of Income

SAHIL SINGLA,CHANDIGARH vs. ASSTT. COMMISSIONER OF INCOME TAX, CC-2, CHANDIGARH

In the result, appeal of the Assessee is allowed

ITA 1018/CHANDI/2024[2018-19]Status: DisposedITAT Chandigarh04 Nov 2024AY 2018-19

Bench: SHRI. AAKASH DEEP JAIN (Vice President), SHRI. SHRI. KRINWANT SAHAY (Accountant Member)

For Appellant: Shri T.N. Singla, C.AFor Respondent: Smt. Kusum Bansal, CIT, DR
Section 271ASection 68Section 69Section 69A

302/- was deposited with the GM, Mining Department Punjab, on 11.05.2017, out of the funds received back on 24.04.2017. The sources of deposits of the said amount of Rs.2,75,81,296/- were duly explained and necessary documents/ evidences were submitted with A.O. during the Assessment proceeding, to prove the sources and genuineness of the credits in the said bank

SH. NARESH CHAUHAN,SHIMLA vs. DCIT, CC-II, CHANDIGARH

In the result, the addition so made is hereby directed to be deleted and the ground of appeal is allowed

ITA 726/CHANDI/2019[2010-11]Status: DisposedITAT Chandigarh06 Dec 2024AY 2010-11

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

For Appellant: Shri Vishal Mohan, Sr. Advocate with Shri Manoj Gupta, C.AFor Respondent: Smt. Kusum Bansal, CIT, DR
Section 142(1)Section 153ASection 153A(1)(b)Section 68Section 69C

302/- in cash i.r.o AY 2010-11, despite a voucher (no:4) specified against such payment. Assessee has further contended that page 43 of the seized material would go to reveal that the closing cash in hand in raw cash book was Rs. 8, 33,057.18 whereas, the balance as per the books of account

SH. NARESH CHAUHAN,SHIMLA vs. ACIT, CC-II, CHANDIGARH

In the result, the addition so made is hereby directed to be deleted and the ground of appeal is allowed

ITA 728/CHANDI/2019[2014-15]Status: DisposedITAT Chandigarh06 Dec 2024AY 2014-15

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

For Appellant: Shri Vishal Mohan, Sr. Advocate with Shri Manoj Gupta, C.AFor Respondent: Smt. Kusum Bansal, CIT, DR
Section 142(1)Section 153ASection 153A(1)(b)Section 68Section 69C

302/- in cash i.r.o AY 2010-11, despite a voucher (no:4) specified against such payment. Assessee has further contended that page 43 of the seized material would go to reveal that the closing cash in hand in raw cash book was Rs. 8, 33,057.18 whereas, the balance as per the books of account