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123 results for “house property”+ Section 77clear

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Key Topics

Section 26362Section 153A47Addition to Income38Section 143(3)35Section 13226Section 13(3)25Section 153D24Deemed Dividend21Section 127

SANJEEV KUMAR KATHURIA,YAMUNA NAGAR vs. INCOME TAX OFFICER WARD 1 , YAMUNANAGAR

In the result, the appeal of the assessee is allowed

ITA 329/CHANDI/2024[2018-19]Status: DisposedITAT Chandigarh27 Feb 2025AY 2018-19

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

For Appellant: Shri Ajay Jain, C.AFor Respondent: Smt. Kusum Bansal, CIT, DR
Section 143(2)Section 143(3)Section 263Section 40A(3)

house on independent plot in posh area. 15. The Ld. AR further submitted that PCIT has placed reliance on gift deed dated 8/10/2009 executed in favour of the assessee by his father. Stamp duty is charged on minimum collector for stamp duty purposes and it cannot reflect FMV as on 1-4-2001. The collector value is always fixed

Showing 1–20 of 123 · Page 1 of 7

20
Section 143(2)19
Exemption18
Survey u/s 133A12

KARNAIL SINGH vs. THE ASSISTANT DIRECTOR OF INCOME TAX, CHANDIGARH

In the result, ground no. 9 of the assessee’s appeal is allowed in favour of the assessee and against the Revenue

ITA 472/CHANDI/2016[2010-11]Status: DisposedITAT Chandigarh07 Nov 2022AY 2010-11

Bench: Us.

For Appellant: Shri Sanat Kapoor, AdvocateFor Respondent: Shri Vivek Nangia, CIT DR
Section 115CSection 132Section 153A

77,428/-. 5. That the appellant had no place of residence or any office in India and no search had taken place and the provisions of Section 153A were not applicable and the alleged notice issued U/s.l53A was unauthorized, illegal and unlawful and, therefore, the assessment made U/s.l53Ais also unjust, unlawful and bad in law. 6. That in any case

KARNAIL SINGH vs. THE ASSISTANT DIRECTOR OF INCOME TAX, CHANDIGARH

In the result, ground no. 9 of the assessee’s appeal is allowed in favour of the assessee and against the Revenue

ITA 471/CHANDI/2016[2009-10]Status: DisposedITAT Chandigarh07 Nov 2022AY 2009-10

Bench: Us.

For Appellant: Shri Sanat Kapoor, AdvocateFor Respondent: Shri Vivek Nangia, CIT DR
Section 115CSection 132Section 153A

77,428/-. 5. That the appellant had no place of residence or any office in India and no search had taken place and the provisions of Section 153A were not applicable and the alleged notice issued U/s.l53A was unauthorized, illegal and unlawful and, therefore, the assessment made U/s.l53Ais also unjust, unlawful and bad in law. 6. That in any case

KARNAIL SINGH vs. THE ASSISTANT DIRECTOR OF INCOME TAX, CHANDIGARH

In the result, ground no. 9 of the assessee’s appeal is allowed in favour of the assessee and against the Revenue

ITA 473/CHANDI/2016[2011-12]Status: DisposedITAT Chandigarh07 Nov 2022AY 2011-12

Bench: Us.

For Appellant: Shri Sanat Kapoor, AdvocateFor Respondent: Shri Vivek Nangia, CIT DR
Section 115CSection 132Section 153A

77,428/-. 5. That the appellant had no place of residence or any office in India and no search had taken place and the provisions of Section 153A were not applicable and the alleged notice issued U/s.l53A was unauthorized, illegal and unlawful and, therefore, the assessment made U/s.l53Ais also unjust, unlawful and bad in law. 6. That in any case

KARNAIL SINGH vs. THE ASSISTANT DIRECTOR OF INCOME TAX, CHANDIGARH

In the result, ground no. 9 of the assessee’s appeal is allowed in favour of the assessee and against the Revenue

ITA 470/CHANDI/2016[2008-09]Status: DisposedITAT Chandigarh07 Nov 2022AY 2008-09

Bench: Us.

For Appellant: Shri Sanat Kapoor, AdvocateFor Respondent: Shri Vivek Nangia, CIT DR
Section 115CSection 132Section 153A

77,428/-. 5. That the appellant had no place of residence or any office in India and no search had taken place and the provisions of Section 153A were not applicable and the alleged notice issued U/s.l53A was unauthorized, illegal and unlawful and, therefore, the assessment made U/s.l53Ais also unjust, unlawful and bad in law. 6. That in any case

KARNAIL SINGH vs. THE ASSISTANT DIRECTOR OF INCOME TAX, CHANDIGARH

In the result, ground no. 9 of the assessee’s appeal is allowed in favour of the assessee and against the Revenue

ITA 469/CHANDI/2016[2007-08]Status: DisposedITAT Chandigarh07 Nov 2022AY 2007-08

Bench: Us.

For Appellant: Shri Sanat Kapoor, AdvocateFor Respondent: Shri Vivek Nangia, CIT DR
Section 115CSection 132Section 153A

77,428/-. 5. That the appellant had no place of residence or any office in India and no search had taken place and the provisions of Section 153A were not applicable and the alleged notice issued U/s.l53A was unauthorized, illegal and unlawful and, therefore, the assessment made U/s.l53Ais also unjust, unlawful and bad in law. 6. That in any case

KARNAIL SINGH vs. THE ASSISTANT DIRECTOR OF INCOME TAX, CHANDIGARH

In the result, ground no. 9 of the assessee’s appeal is allowed in favour of the assessee and against the Revenue

ITA 474/CHANDI/2016[2012-13]Status: DisposedITAT Chandigarh07 Nov 2022AY 2012-13

Bench: Us.

For Appellant: Shri Sanat Kapoor, AdvocateFor Respondent: Shri Vivek Nangia, CIT DR
Section 115CSection 132Section 153A

77,428/-. 5. That the appellant had no place of residence or any office in India and no search had taken place and the provisions of Section 153A were not applicable and the alleged notice issued U/s.l53A was unauthorized, illegal and unlawful and, therefore, the assessment made U/s.l53Ais also unjust, unlawful and bad in law. 6. That in any case

ITO, W-6(5), MOHALI vs. SMT. GURDEV KAUR, KHARAR

In the result, the appeal of the Revenue is dismissed

ITA 1448/CHANDI/2019[2010-11]Status: DisposedITAT Chandigarh03 May 2024AY 2010-11

Bench: Disposal Of Appeal.”

For Appellant: Shri Tej Mohan Singh, AdvocateFor Respondent: Smt. Amanpreet Kaur, Sr. DR
Section 143(2)Section 144Section 148

House No. 85, Village Rai Pur Kalan Kharar, SAS Nagar, Mohali "थायी लेखा सं./PAN NO: CWJPS6206H अपीलाथ"/Appellant ""यथ"/Respondent िनधा"रती क" ओर से/Assessee by : Shri Tej Mohan Singh, Advocate राज"व क" ओर से/ Revenue by : Smt. Amanpreet Kaur, Sr. DR सुनवाई क" तारीख/Date of Hearing : 06/02/2024 उदघोषणा क" तारीख/Date of Pronouncement : 03/05/2024 आदेश

AJMER SINGH,MOHALI vs. ITO, W-6(5), MOHAL

In the result, the appeal of the Revenue is dismissed

ITA 1439/CHANDI/2019[2011-12]Status: DisposedITAT Chandigarh03 May 2024AY 2011-12

Bench: Disposal Of Appeal.”

For Appellant: Shri Tej Mohan Singh, AdvocateFor Respondent: Smt. Amanpreet Kaur, Sr. DR
Section 143(2)Section 144Section 148

House No. 85, Village Rai Pur Kalan Kharar, SAS Nagar, Mohali "थायी लेखा सं./PAN NO: CWJPS6206H अपीलाथ"/Appellant ""यथ"/Respondent िनधा"रती क" ओर से/Assessee by : Shri Tej Mohan Singh, Advocate राज"व क" ओर से/ Revenue by : Smt. Amanpreet Kaur, Sr. DR सुनवाई क" तारीख/Date of Hearing : 06/02/2024 उदघोषणा क" तारीख/Date of Pronouncement : 03/05/2024 आदेश

AJMER SINGH,MOHALI vs. ITO, W-6(5), MOHAL

In the result, the appeal of the Revenue is dismissed

ITA 1438/CHANDI/2019[2010-11]Status: DisposedITAT Chandigarh03 May 2024AY 2010-11

Bench: Disposal Of Appeal.”

For Appellant: Shri Tej Mohan Singh, AdvocateFor Respondent: Smt. Amanpreet Kaur, Sr. DR
Section 143(2)Section 144Section 148

House No. 85, Village Rai Pur Kalan Kharar, SAS Nagar, Mohali "थायी लेखा सं./PAN NO: CWJPS6206H अपीलाथ"/Appellant ""यथ"/Respondent िनधा"रती क" ओर से/Assessee by : Shri Tej Mohan Singh, Advocate राज"व क" ओर से/ Revenue by : Smt. Amanpreet Kaur, Sr. DR सुनवाई क" तारीख/Date of Hearing : 06/02/2024 उदघोषणा क" तारीख/Date of Pronouncement : 03/05/2024 आदेश

RAJIV KUMAR GOYAL,DHURI vs. DCIT, CC-2, LUDHIANA

In the result, the appeal of the assessee is allowed

ITA 79/CHANDI/2023[2019-20]Status: DisposedITAT Chandigarh22 May 2024AY 2019-20

Bench: This Hon’Ble Tribunal Under Section 253 Of The Income Tax Act, 1961 As Amended From Time To Time. 2. The Assessee Is Aggrieved By Order Of The Ld. Cit(A) Dated 03/02/2023 In Appeal No. 10850/2018-19/It/Cit(A)-5/Ldh/2021-22 For A.Y. 2019-20 Under Section 250(6) Of The Income Tax Act, 1961 Which Was Dismissed. Therefore The Present Second Appeal Under Section 253 Of The Income Tax Act, 1961 Before Us Against The Aforesaid Order Dt. 03/02/2023 Which Is Hereiafter Referred To As The Impugned Order. Factual Matrix 3. The Assessee Had For The Relevant Year I.E; A.Y. 2019-20 Was Also Engaged In The Same Business I.E; Manufacturing Of Pvc Pipes & Had Filed

For Appellant: Shri Sudhir Sehgal, Advocate and Shri Rishaba Marwaha, C.AFor Respondent: Shri Dharamvir, JCIT, Sr. D.R
Section 133ASection 139(1)Section 250(6)Section 253

house property’, (iii) ‘profits and gains from business or profession’, (iv) ‘capital gains’ and (v) ‘income from other sources’ – cannot at all be adjusted against unexplained investment or expenditure. What is necessary as per Hon. Gujarat High Court is that source of acquisition of asset or expenditure should be clearly identifiable. In the case before Hon. Gujarat High Court

DCIT, CIRCLE, PATIALA vs. M/S PUNJAB STATE POWER CORPORATION LTD., PATIALA

In the result, ground no. 1 & 3 of the Revenue’s appeal is allowed and ground no

ITA 737/CHANDI/2022[2017-18]Status: DisposedITAT Chandigarh27 Aug 2024AY 2017-18

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

For Appellant: Shri Rajiv Saldi, CAFor Respondent: Smt. Kusum Bansal, CIT, DR
Section 143(2)

77,19,013 Assessed as income from other sources in the set aside 18.10.2021 assessment proceedings. No further appeal preferred by the assessee. 2013-14 64,99,01,919 Assessed as income from other sources in the set aside 29.09.2021 assessment proceedings. No further appeal preferred by the assessee. 2014-15 67,28,75,549 Assessed as income from other

SHRI SATISH KUMAR,SANGRUR vs. ITO, WARD, SANGRUR

In the result, appeal of the assessee’s are allowed

ITA 1182/CHANDI/2019[2015-16]Status: DisposedITAT Chandigarh27 Aug 2021AY 2015-16
For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Shri Ashok Khanna, Addl. CIT
Section 10Section 143(1)Section 154Section 24Section 96

77,870/- 4. Income from Capital gain STCG Rs. 2,09,108/- - LTCG Rs. 1,54,29,120/- - 5. Income from other sources Rs. 1,81,488/- Rs. 1,81,488/- 6. Gross Total Income Rs. 1,59,97,586/- Rs. 3,59,358/- 7. Deductions (Chapter VI-A) Rs. 10,000/- Rs. 10,000/- 8. Total Income

SMT. URMILA GARG,SANGRUR vs. ITO, WARD, SANGRUR

In the result, appeal of the assessee’s are allowed

ITA 1183/CHANDI/2019[2015-16]Status: DisposedITAT Chandigarh27 Aug 2021AY 2015-16
For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Shri Ashok Khanna, Addl. CIT
Section 10Section 143(1)Section 154Section 24Section 96

77,870/- 4. Income from Capital gain STCG Rs. 2,09,108/- - LTCG Rs. 1,54,29,120/- - 5. Income from other sources Rs. 1,81,488/- Rs. 1,81,488/- 6. Gross Total Income Rs. 1,59,97,586/- Rs. 3,59,358/- 7. Deductions (Chapter VI-A) Rs. 10,000/- Rs. 10,000/- 8. Total Income

MAHAKALI DEVELOPERS AND RESORTS PRIVATE LIMITED,SCF vs. PCIT PATIALA, AAYKAR BHAWAN

Appeals of the assessee are allowed

ITA 295/CHANDI/2024[2015-2016]Status: DisposedITAT Chandigarh24 Feb 2025AY 2015-2016

Bench: Shri Rajpal Yadav & Shri Krinwant Sahay

For Appellant: Shri Ashok Goel, CAFor Respondent: Smt. Kusum Bansal, CIT, DR
Section 139(1)Section 143(2)Section 143(3)Section 144Section 147Section 24Section 24(1)Section 263

house property income at Rs.17,14,387/- in ITA No.294 & 295/CHD/2024 A.Y.2013-14 & 2015-16 3 assessment year 2013-14 and Rs.20,47,661/-. It has claimed deduction under Section 24(1) of the Income Tax Act of Rs.7,34,738/- in assessment year 2013-14 and Rs.8,77

TARLOCHAN SINGH ,BHAWANIGARH vs. DCIT, CENTRAL CIRCLE, PATIALA

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

ITA 754/CHANDI/2022[2019-20]Status: DisposedITAT Chandigarh12 Jan 2024AY 2019-20

Bench: SHRI. AAKASH DEEP JAIN (Vice President), SHRI. VIKRAM SINGH YADAV (Accountant Member)

For Appellant: Shri Deepak Anand, AdvocateFor Respondent: Shri Dharam Vir, JCIT, Sr. DR
Section 133Section 133ASection 143(3)Section 14jSection 68Section 69

77,029/- as additional income over & above business income in his return of income filed for A.Y 2019-20. During the scrutiny proceedings, the Assessing Officer assessed the surrendered amount as "deemed income" i.e income from undisclosed sources. There is no dispute of surrendered amount as the same has been offered for taxation in return of income

JOINT COMMISSIONER OF INCOME TAX (OSD), LUDHIANA vs. M/S SHEETAL INDUSTRIES , KHANNA

The appeal of the Revenue is dismissed

ITA 420/CHANDI/2023[2018-19]Status: DisposedITAT Chandigarh24 Feb 2025AY 2018-19

Bench: Shri Rajpal Yadav & Shri Krinwant Sahay

For Appellant: Shri Rohit Kapoor, Advocate and Shri Virsain AggarwalFor Respondent: Smt. Kusum Bansal, CIT DR
Section 115BSection 132Section 133ASection 143(2)Section 153CSection 69Section 69A

house property’, (iii) ‘profits and gains from business or profession’, (iv) ‘capital gains’ and (v) ‘income from other sources’ – cannot at all be adjusted against unexplained investment or expenditure. What is necessary as per Hon. Gujarat High Court is that source of acquisition of asset or expenditure should be clearly identifiable. In the case before Hon. Gujarat High Court

M/S AMARJIT & SONS,LUDHIANA vs. DCIT, CC-2, LUDHIANA

In the result, appeal of the assessee is allowed

ITA 203/CHANDI/2023[2019-20]Status: DisposedITAT Chandigarh21 Nov 2024AY 2019-20

Bench: The Ld. Cit(A) Have Not Been Appreciated.

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Smt. Amanpreet Kaur, Sr. DR
Section 115BSection 133ASection 69Section 69B

house property’, (iii) ‘profits and gains from business or profession’, (iv) ‘capital gains’ and (v) ‘income from other sources’ – cannot at all be adjusted against unexplained investment or expenditure. What is necessary as per Hon. Gujarat High Court is that source of acquisition of asset or expenditure should be clearly identifiable. In the case before Hon. Gujarat High Court

RAV SHARAN SINGH,PATIALA vs. ACIT, C.C., PATIALA

In the result, appeal of the assessee is allowed

ITA 416/CHANDI/2023[2019-20]Status: DisposedITAT Chandigarh30 Oct 2024AY 2019-20

Bench: SHRI. AAKASH DEEP JAIN (Vice President), SHRI. VIKRAM SINGH YADAV (Accountant Member)

For Appellant: Shri Sudhir Sehgal, Advocate and Shri Rishabh Marwah, C.AFor Respondent: Shri Dharam Vir, JCIT, Sr. DR
Section 133ASection 143(2)Section 69

house property’, (iii) ‘profits and gains from business or profession’, (iv) ‘capital gains’ and (v) ‘income from other sources’ – cannot at all be adjusted against unexplained investment or expenditure. What is necessary as per Hon. Gujarat High Court is that source of acquisition of asset or expenditure should be clearly identifiable. In the case before Hon. Gujarat High Court

M/S JASHAN FINLEASE LTD.,KHANNA vs. DCIT, CC-1, LUDHIANA

In the result, the appeal of the assessee is allowed

ITA 132/CHANDI/2023[2019-20]Status: DisposedITAT Chandigarh28 Mar 2024AY 2019-20

Bench: SHRI. AAKASH DEEP JAIN (Vice President), SHRI. VIKRAM SINGH YADAV (Accountant Member)

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Smt. Amanpreet Kaur, Sr. DR
Section 115BSection 133ASection 143(2)Section 68Section 69

house property’, (iii) ‘profits and gains from business or profession’, (iv) ‘capital gains’ and (v) ‘income from other sources’ – cannot at all be adjusted against unexplained investment or expenditure. What is necessary as per Hon. Gujarat High Court is that source of acquisition of asset or expenditure should be clearly identifiable. In the case before Hon. Gujarat High Court