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.

160 results for “house property”+ Section 45(4)clear

Sorted by relevance

Delhi1,072Mumbai992Bangalore365Jaipur246Hyderabad220Chennai181Chandigarh160Ahmedabad131Kolkata107Cochin93Indore91Pune83Raipur62Rajkot58SC41Nagpur40Amritsar36Surat35Patna34Visakhapatnam33Lucknow29Guwahati24Cuttack19Jodhpur17Agra12Dehradun5Varanasi4Allahabad4A.K. SIKRI ROHINTON FALI NARIMAN2Jabalpur2Ranchi2ANIL R. DAVE SHIVA KIRTI SINGH1D.K. JAIN JAGDISH SINGH KHEHAR1H.L. DATTU S.A. BOBDE1

Key Topics

Section 26367Addition to Income33Section 153A32Section 143(3)21Section 6817Section 13217Section 143(2)17Section 153D14Section 253

AJAY KUMAR,FATEHABAD, HARYANA vs. ITO, WARD-1, FATEHABAD, FATEHABAD, HARYANA

ITA 463/CHANDI/2023[2018-19]Status: DisposedITAT Chandigarh11 Nov 2025AY 2018-19
For Respondent: \nShri Suraj Bhan Nain, Advocate

4(1)\nChandigarh\nस्थायी लेखा सं./ PAN NO: AJSPG9695G\nअपीलार्थी/Appellant\nनिर्धारिती की ओर से/Assessee by :\nNone\nराजस्व की ओर से / Revenue by :\nShri Manav Bansal, CIT, DR\nआयकर अपील सं. / ITA No. 180 /Chd/ 2023\nनिर्धारण वर्ष / Assessment Year: 2018-19\nShri Pargat Singh\nVPO-Ravan Hera, The: Dhand,\nDist: Kaithal, Haryana-132103\nबनाम\nThe ITO\nWard

ARJESH KUMAR,PATIALA vs. ITO NATIONAL E-ASSESSMENT CENTRE , DELHI

ITA 876/CHANDI/2024[2018-19]Status: DisposedITAT Chandigarh11 Nov 2025AY 2018-19
For Appellant: Shri Suraj Bhan Nain, AdvocateFor Respondent: Shri Manav Bansal, CIT, DR

Section 16 or Section 17 of the Act. We, therefore, hold that the statutory interest paid under Section 34 of the Act is interest paid for the delayed payment of the compensation amount and, therefore, is a revenue receipt liable to tax under the Income Tax Act." 9. This position of law has been consistently reiterated by this Court

Showing 1–20 of 160 · Page 1 of 8

...
14
Disallowance11
Limitation/Time-bar8
Survey u/s 133A6

PAWAN KUMAR,FATEHABAD vs. INCOME TAX OFFICER WARD-1, FATEHABAD

ITA 1112/CHANDI/2024[2018-19]Status: DisposedITAT Chandigarh11 Nov 2025AY 2018-19

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

For Appellant: Shri Suraj Bhan Nain, AdvocateFor Respondent: Shri Manav Bansal, CIT, DR

Section 16 or Section 17 of the Act. We, therefore, hold that the statutory interest paid under Section 34 of the Act is interest paid for the delayed payment of the compensation amount and, therefore, is a revenue receipt liable to tax under the Income Tax Act." 9. This position of law has been consistently reiterated by this Court

SH. AMARDEEP SINGH ATHWAL,YAMUNANAGAR vs. ITO, WARD-1, YAMUNANAGAR

ITA 566/CHANDI/2023[2015-16]Status: DisposedITAT Chandigarh11 Nov 2025AY 2015-16

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

For Appellant: Shri Suraj Bhan Nain, AdvocateFor Respondent: Shri Manav Bansal, CIT, DR

Section 16 or Section 17 of the Act. We, therefore, hold that the statutory interest paid under Section 34 of the Act is interest paid for the delayed payment of the compensation amount and, therefore, is a revenue receipt liable to tax under the Income Tax Act." 9. This position of law has been consistently reiterated by this Court

SMT. SHANKRI DEVI,PANCHKULA vs. ACIT, PANCKULA CIRCLE, PANCHKULA

ITA 596/CHANDI/2022[2013-14]Status: DisposedITAT Chandigarh11 Nov 2025AY 2013-14

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

For Appellant: Shri Suraj Bhan Nain, AdvocateFor Respondent: Shri Manav Bansal, CIT, DR

Section 16 or Section 17 of the Act. We, therefore, hold that the statutory interest paid under Section 34 of the Act is interest paid for the delayed payment of the compensation amount and, therefore, is a revenue receipt liable to tax under the Income Tax Act." 9. This position of law has been consistently reiterated by this Court

BALBIR KUMAR HUF,CHANDIGARH vs. ITO , CHANDIGARH

ITA 172/CHANDI/2024[2017-18]Status: DisposedITAT Chandigarh11 Nov 2025AY 2017-18

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

For Appellant: Shri Suraj Bhan Nain, AdvocateFor Respondent: Shri Manav Bansal, CIT, DR

Section 16 or Section 17 of the Act. We, therefore, hold that the statutory interest paid under Section 34 of the Act is interest paid for the delayed payment of the compensation amount and, therefore, is a revenue receipt liable to tax under the Income Tax Act." 9. This position of law has been consistently reiterated by this Court

RANJIT SINGH,PANCHKULA vs. DEPUTY DIRECTOR, CPC DEPARTMENT

ITA 992/CHANDI/2025[2023-24]Status: DisposedITAT Chandigarh11 Nov 2025AY 2023-24

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

For Appellant: Shri Suraj Bhan Nain, AdvocateFor Respondent: Shri Manav Bansal, CIT, DR

Section 16 or Section 17 of the Act. We, therefore, hold that the statutory interest paid under Section 34 of the Act is interest paid for the delayed payment of the compensation amount and, therefore, is a revenue receipt liable to tax under the Income Tax Act." 9. This position of law has been consistently reiterated by this Court

INCOME TAX OFFICER, FATEHABAD vs. MAHESH NAGPAL, FATEHABAD

ITA 531/CHANDI/2024[2018-19]Status: DisposedITAT Chandigarh11 Nov 2025AY 2018-19

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

For Appellant: Shri Suraj Bhan Nain, AdvocateFor Respondent: Shri Manav Bansal, CIT, DR

Section 16 or Section 17 of the Act. We, therefore, hold that the statutory interest paid under Section 34 of the Act is interest paid for the delayed payment of the compensation amount and, therefore, is a revenue receipt liable to tax under the Income Tax Act." 9. This position of law has been consistently reiterated by this Court

SAROJ CHAUDHARY BALA,PANCHKULA vs. ITO, WARD-4, PANCHKULA

ITA 635/CHANDI/2022[2017-18]Status: DisposedITAT Chandigarh11 Nov 2025AY 2017-18

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

For Appellant: Shri Suraj Bhan Nain, AdvocateFor Respondent: Shri Manav Bansal, CIT, DR

Section 16 or Section 17 of the Act. We, therefore, hold that the statutory interest paid under Section 34 of the Act is interest paid for the delayed payment of the compensation amount and, therefore, is a revenue receipt liable to tax under the Income Tax Act." 9. This position of law has been consistently reiterated by this Court

SH. AMARDEEP SINGH ATHWAL,YAMUNANAGAR vs. ITO, WARD-1, YAMUNANAGAR

ITA 565/CHANDI/2023[2014-15]Status: DisposedITAT Chandigarh11 Nov 2025AY 2014-15

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

For Appellant: Shri Suraj Bhan Nain, AdvocateFor Respondent: Shri Manav Bansal, CIT, DR

Section 16 or Section 17 of the Act. We, therefore, hold that the statutory interest paid under Section 34 of the Act is interest paid for the delayed payment of the compensation amount and, therefore, is a revenue receipt liable to tax under the Income Tax Act." 9. This position of law has been consistently reiterated by this Court

KAKA SINGH ALIAS GULJAR SINGH,PATIALA vs. INCOME TAX OFFICER , PATIALA

ITA 663/CHANDI/2024[2020-21]Status: DisposedITAT Chandigarh11 Nov 2025AY 2020-21
For Respondent: \nShri Suraj Bhan Nain, Advocate

section 57.\nThe said provision reads thus:\n\"57. Deductions.-The income chargeable under the head 'Income from other\nsources' shall be computed after making the following deductions, namely :.\n(iv) in the case of income of the nature referred to in clause (viii) of sub-\nsection (2) of section 56, a deduction of a sum equal to fifty

NARENDER KAUR,KURUKSHETRA, HARYANA vs. INCOME TAX OFFICER WARD-1 , KURUKSHETRA

ITA 165/CHANDI/2025[2018-19]Status: DisposedITAT Chandigarh11 Nov 2025AY 2018-19
For Respondent: \nShri Suraj Bhan Nain, Advocate

4(1)\nChandigarh\nH.No. 1360, Sector 33, Chandigarh-\n160034\nस्थायी लेखा सं./ PAN NO: AJSPG9695G\nअपीलार्थी/Appellant\nनिर्धारिती की ओर से/Assessee by :\nNone\nराजस्व की ओर से / Revenue by :\nShri Manav Bansal, CIT, DR\nआयकर अपील सं. / ITA No. 180 /Chd/ 2023\nनिर्धारण वर्ष / Assessment Year: 2018-19\nShri Pargat Singh\nVPO-Ravan Hera, The: Dhand,\nDist: Kaithal, Haryana

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

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

4(1)\nChandigarh\nस्थायी लेखा सं./ PAN NO: AJSPG9695G\nअपीलार्थी/Appellant\nनिर्धारिती की ओर से/Assessee by :\nNone\nप्रत्यर्थी/Respondent\nराजस्व की ओर से / Revenue by :\nShri Manav Bansal, CIT, DR\nनिर्धारिती की ओर से/Assessee by :\nNone\nराजस्व की ओर से / Revenue by :\nShri Manav Bansal, CIT, DR\nआयकर अपील सं. / ITA No. 317/Chd/2023\nनिर्धारण वर्ष / Assessment Year

BISHAN CHAND,CHANDIGARH vs. INCOME TAX OFFICER, WARD 5 (5), CHANDIGARH, CHANDIGARH

ITA 458/CHANDI/2025[2018-19]Status: DisposedITAT Chandigarh11 Nov 2025AY 2018-19
For Respondent: \nShri Suraj Bhan Nain, Advocate

4(1)\nChandigarh\nH.No. 1360, Sector 33, Chandigarh-\n160034\nस्थायी लेखा सं./ PAN NO: AJSPG9695G\nअपीलार्थी/Appellant\nनिर्धारिती की ओर से/Assessee by :\nNone\nप्रत्यर्थी/Respondent\nराजस्व की ओर से / Revenue by :\nShri Manav Bansal, CIT, DR\nShri Pargat Singh\nVPO-Ravan Hera, The: Dhand,\nDist: Kaithal, Haryana-132103\nआयकर अपील सं. / ITA No. 180 /Chd/ 2023\nनिर्धारण वर्ष / Assessment

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

4(1)\nChandigarh\nस्थायी लेखा सं./ PAN NO: AJSPG9695G\nअपीलार्थी/Appellant\nनिर्धारिती की ओर से/Assessee by :\nNone\nप्रत्यर्थी/Respondent\nराजस्व की ओर से / Revenue by :\nShri Manav Bansal, CIT, DR\nआयकर अपील सं. / ITA No. 317/Chd/2023\nनिर्धारण वर्ष / Assessment Year : 2018-19\nShri Ram Lal\nH.No. 238, Nayagaon, Kaimbwala Chandigarh-160103\nबनाम\nThe ITO\nWard-6(1)\nChandigarh\nस्थायी

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

4(1)\nChandigarh\nस्थायी लेखा सं./ PAN NO: AJSPG9695G\nअपीलार्थी/Appellant\nनिर्धारिती की ओर से/Assessee by :\nNone\nराजस्व की ओर से / Revenue by :\nShri Manav Bansal, CIT, DR\nआयकर अपील सं. / ITA No. 317/Chd/2023\nनिर्धारण वर्ष / Assessment Year : 2018-19\nShri Ram Lal\nबनाम\nH.No. 238, Nayagaon, Kaimbwala\nChandigarh-160103\nThe ITO\nWard-6(1)\nChandigarh\nस्थायी लेखा सं

SH. RAM LAL,CHANDIGARH vs. ITO, WARD-6(1), CHANDIGARH

ITA 317/CHANDI/2023[2018-19]Status: DisposedITAT Chandigarh11 Nov 2025AY 2018-19
For Appellant: \nShri Suraj Bhan Nain, AdvocateFor Respondent: \nShri Manav Bansal, CIT, DR

4(1)\nChandigarh\nस्थायी लेखा सं./ PAN NO: AJSPG9695G\nअपीलार्थी/Appellant\nनिर्धारिती की ओर से/Assessee by :\nNone\nराजस्व की ओर से / Revenue by :\nShri Manav Bansal, CIT, DR\nआयकर अपील सं. / ITA No. 180 /Chd/ 2023\nनिर्धारण वर्ष / Assessment Year: 2018-19\nShri Pargat Singh\nVPO-Ravan Hera, The: Dhand,\nDist: Kaithal, Haryana-132103\nबनाम\nThe ITO\nWard

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

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

4(1)\nChandigarh\nस्थायी लेखा सं./ PAN NO: AJSPG9695G\nअपीलार्थी/Appellant\nनिर्धारिती की ओर से/Assessee by :\nNone\nराजस्व की ओर से / Revenue by :\nShri Manav Bansal, CIT, DR\nनिर्धारिती की ओर से/Assessee by :\nNone\nराजस्व की ओर से / Revenue by :\nShri Manav Bansal, CIT, DR\nआयकर अपील सं. / ITA No. 317/Chd/2023\nनिर्धारण वर्ष / Assessment Year : 2018-19\nShri

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

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

4(1)\nChandigarh\nस्थायी लेखा सं./ PAN NO: AJSPG9695G\nअपीलार्थी/Appellant\nनिर्धारिती की ओर से/Assessee by :\nNone\nराजस्व की ओर से / Revenue by :\nप्रत्यर्थी/Respondent\nShri Manav Bansal, CIT, DR\nआयकर अपील सं. / ITA No. 317/Chd/2023\nनिर्धारण वर्ष / Assessment Year : 2018-19\nShri Ram Lal\nH.No. 238, Nayagaon, Kaimbwala\nChandigarh-160103\nबनाम\nThe ITO\nWard-6(1)\nChandigarh\nस्थायी

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

4(1)\nChandigarh\nस्थायी लेखा सं./ PAN NO: AJSPG9695G\nअपीलार्थी/Appellant\nनिर्धारिती की ओर से/Assessee by :\nNone\nराजस्व की ओर से / Revenue by : Shri Manav Bansal, CIT, DR\nआयकर अपील सं. / ITA No. 317/Chd/2023\nनिर्धारण वर्ष / Assessment Year : 2018-19\nShri Ram Lal\nH.No. 238, Nayagaon, Kaimbwala\nChandigarh-160103\nबनाम\nThe ITO\nWard-6(1)\nChandigarh\nस्थायी लेखा सं