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380 results for “house property”

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Key Topics

Section 26370 Section 153A55 Section 143(3)51 Addition to Income40 Section 54F37 Section 25028 Disallowance26 Deduction24 Section 143(2)23 Section 132

THE ACIT, CORP CIRCLE-1(2), KOCHI vs. M/S.KNOWELL REALTORS INDIA P. LTD, KOCHI

In the result, the Revenue’s appeals are allowed

ITA 193/COCH/2019[2015-16]Status: DisposedITAT Cochin25 Sept 2023AY 2015-16

Bench: Shri Sanjay Arora, Am &Shri Manomohan Das, Jm

For Appellant: Sri. Santosh P. Abraham, AdvFor Respondent: Smt.J.M.Jamuna Devi, Sr.DR

Section 143(3)Section 268A

house property and business income respectively, and read as under: Income from house property. 22. The annual value of property

THE ACIT, CORP CIRCLE-1(2), KOCHI vs. M/S.KNOWELL REALTORS INDIA P. LTD, KOCHI

In the result, the Revenue’s appeals are allowed

ITA 192/COCH/2019[2012-13]Status: Disposed

Showing 1–20 of 380 · Page 1 of 19

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19

House Property19

ITAT Cochin

25 Sept 2023

AY 2012-13

Bench: Shri Sanjay Arora, Am &Shri Manomohan Das, Jm

For Appellant: Sri. Santosh P. Abraham, AdvFor Respondent: Smt.J.M.Jamuna Devi, Sr.DR

Section 143(3)Section 268A

house property and business income respectively, and read as under: Income from house property. 22. The annual value of property

M/S.OBERON EDIFICES & ESTATES P. LTD,,KOCHI vs. THE PR.CIT,, TRIVANDRUM

In the result, the appeal filed by the assessee is partly allowed for statistical purposes

ITA 361/COCH/2017[2013-14]Status: DisposedITAT Cochin23 Jul 2018AY 2013-14

Bench: S/Shri Chandra Poojari, Am & George George K., Jm I.T.A. No. 361/Coch/2017 Assessment Year : 2013-14 M/S. Oberon Edifices & Estates Vs. The Principal Commissioner Of Pvt. Ltd., Oberon Mall, Income-Tax, Trivandrum. Nh Bye-Pass, Edapally, Kochi-682 024. [Pan:Aaaco 7942E]

house property as I have already held which income to be categorized as income from house property. 2. The facts

SMT.ANILAKUMARI G S,TRIVANDRUM vs. THE ITO, TRIVANDRUM

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 445/COCH/2018[2009-10]Status: DisposedITAT Cochin14 Jun 2019AY 2009-10

Bench: Shri George George K

For Appellant: Sri.M.Ramesh Kumar, CAFor Respondent: Smt.A.S.Bindhu, Sr.DR

house property. Since the house property was sold within three years of construction, the property was treated as short term

THRISSUR DISTRICT POLICE CO OPERATIVE SOCIETY LTD,THRISSUR vs. INCOME TAX OFFICER, THRISSUR

In the result appeal filed by the assessee is partly allowed for statistical purposes

ITA 409/COCH/2024[2016-17]Status: DisposedITAT Cochin19 May 2025AY 2016-17

Bench: Shri Inturi Rama Rao & Shri Keshav Dubey

For Appellant: Shri M.Ramdas, CAFor Respondent: Smt. Leena Lal, Sr. A.R

Section 154Section 250Section 253(5)

House Property i) Net Income House Property to be calculated as per the provisions of section 22 -27 of the Act. Income

THRISSUR DISTRICT POLICE CO OPERATIVE SOCIETY LTD,THRISSUR vs. INCOME TAX OFFICER, THRISSUR

In the result appeal filed by the assessee is partly allowed for statistical purposes

ITA 408/COCH/2024[2014-15]Status: DisposedITAT Cochin19 May 2025AY 2014-15

Bench: Shri Inturi Rama Rao & Shri Keshav Dubey

For Appellant: Shri M.Ramdas, CAFor Respondent: Smt. Leena Lal, Sr. A.R

Section 154Section 250Section 253(5)

House Property i) Net Income House Property to be calculated as per the provisions of section 22 -27 of the Act. Income

PANICHIKANDY MOHANDASAN,KASARGOD vs. THE DCIT, KANNUR

In the result, the appeal filed by the assessee stands partly allowed

ITA 48/COCH/2023[2016-17]Status: DisposedITAT Cochin20 Mar 2025AY 2016-17

Bench: Shri Inturi Rama Rao, Am & Shri Soundararajan K., Jm Assessment Year: 2016-17 Panichikandy Mohandasan .......... Appellant Kanhangad, Hosdurg, Kasaragod 671315 [Pan: Advpm0383N] Vs. Dy Commissioner Of Income Tax .......... Respondent Kannur Appellant By: Shri Arun Raj S., Advocate Respondent By: Smt. Leena Lal, Sr. D.R. Date Of Hearing: 10.03.2025 Date Of Pronouncement: 20.03.2025

For Appellant: Shri Arun Raj S., AdvocateFor Respondent: Smt. Leena Lal, Sr. D.R

Section 143(3)Section 36Section 36(1)(va)

house property income. The AO merely disallowed the loss claimed under the head ‘house property’ by holding that the building

M/S.WARRIERS HOSPITAL & PANCHAKARMA CENTRE,KAYAMKULAM vs. THE DCIT, CIRCLE-1, ALAPPUZHA

In the result, the appeals of the assessee are partly allowed for statistical

ITA 615/COCH/2017[2011-12]Status: DisposedITAT Cochin20 Dec 2018AY 2011-12

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

Section 24Section 30Section 31Section 32Section 38Section 56Section 56(2)(iii)Section 57

house property, they were clubbed together, heard together and are being disposed of by this common order. 2. Since the facts

M/S.WARRIERS HOSPITAL & PANCHAKARMA CENTRE,KOLLAM vs. THE DCIT, , ALAPPUZHA

In the result, the appeals of the assessee are partly allowed for statistical

ITA 460/COCH/2018[2013-14]Status: DisposedITAT Cochin20 Dec 2018AY 2013-14

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

Section 24Section 30Section 31Section 32Section 38Section 56Section 56(2)(iii)Section 57

house property, they were clubbed together, heard together and are being disposed of by this common order. 2. Since the facts

M/S.WARRIERS HOSPITAL & PANCHAKARMA CENTRE,KOLLAM vs. THE DCIT, , ALAPPUZHA

In the result, the appeals of the assessee are partly allowed for statistical

ITA 461/COCH/2018[2014-15]Status: DisposedITAT Cochin20 Dec 2018AY 2014-15

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

Section 24Section 30Section 31Section 32Section 38Section 56Section 56(2)(iii)Section 57

house property, they were clubbed together, heard together and are being disposed of by this common order. 2. Since the facts

M/S.WARRIERS HOSPITAL & PANCHAKARMA CENTRE,KAYAMKULAM vs. THE DCIT, CIRCLE-1, ALAPPUZHA

In the result, the appeals of the assessee are partly allowed for statistical

ITA 616/COCH/2017[2012-13]Status: DisposedITAT Cochin20 Dec 2018AY 2012-13

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

Section 24Section 30Section 31Section 32Section 38Section 56Section 56(2)(iii)Section 57

house property, they were clubbed together, heard together and are being disposed of by this common order. 2. Since the facts

M/S.MUTHOOTT MINI FINANCIERS P. LTD,KOZHENCHERRY vs. THE DCIT, CEN-CIRCLE-2,, ERNAKULAM

In the result, the appeals filed by the assessee are partly allowed for statistical

ITA 277/COCH/2019[2010-11]Status: DisposedITAT Cochin19 May 2020AY 2010-11

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

Section 14ASection 32

property under the head income from house property. However, in all these years, the Assessing Officer disallowed depreciation on the building

M/S.MUTHOOTT MINI FINANCIERS P. LTD,KOZHENCHERRY vs. THE DCIT, CEN-CIRCLE-2,, ERNAKULAM

In the result, the appeals filed by the assessee are partly allowed for statistical

ITA 278/COCH/2019[2011-12]Status: DisposedITAT Cochin19 May 2020AY 2011-12

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

Section 14ASection 32

property under the head income from house property. However, in all these years, the Assessing Officer disallowed depreciation on the building

M/S.MUTHOOTT MINI FINANCIERS P. LTD,KOZHENCHERRY vs. THE DCIT, CEN-CIRCLE-2,, ERNAKULAM

In the result, the appeals filed by the assessee are partly allowed for statistical

ITA 279/COCH/2019[2012-13]Status: DisposedITAT Cochin19 May 2020AY 2012-13

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

Section 14ASection 32

property under the head income from house property. However, in all these years, the Assessing Officer disallowed depreciation on the building

SMT.MERCY GEORGE L/H OF SRI.GEORGE ABRAHAM,KOTTAYAM vs. THE ITO, WD-1, , KOTTAYAM

In the result, the appeal filed by the assessee is allowed

ITA 511/COCH/2019[2013-14]Status: DisposedITAT Cochin05 Nov 2019AY 2013-14

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

For Appellant: Sri.Thomas Cherian, FCAFor Respondent: Smt.A.S.Bindhu, Sr.DR

Section 54Section 54FSection 54F(4)

house property. The main part of section 54 provides that the assessee has to purchase a house property for the purpose

SHAHUL HAMEED,MANANTHAVADY vs. ITO, WARD-2, KALPETTA

In the result, the appeal by the assessee is allowed

ITA 355/COCH/2024[2014-2015]Status: DisposedITAT Cochin27 Mar 2025AY 2014-2015

Bench: Shri Inturi Rama Rao & Shri Sandeep Singh Karhail

For Appellant: --- None ---For Respondent: Smt.Leena Lal, Sr.AR

Section 115Section 133ASection 143(3)Section 147Section 148Section 154Section 250Section 69

House Property” against the addition 2 ITA No.355/Coch/2024. Sri.Sahul Hameed. made under section 69 of the Act by applying the provisions

SMT. MARIES JOSEPH,THRISSUR vs. DCIT, INT. TAXATION, KOCHI, KOCHI

In the result, appeal in ITA No

ITA 613/COCH/2022[2015-2016]Status: DisposedITAT Cochin02 Jan 2023AY 2015-2016

Bench: Shri N. V. Vasudevan & Ms. Padmavathy S

For Appellant: Shri. Arun Raj S, AdvocateFor Respondent: Smt. J M Jamuna Devi, Sr AR

Section 250Section 271(1)(c)Section 54F

house property at ‘Skyline Infinity’, Thrissur for the AY 2015-16.; is illegal, arbitrary and unjustified. 2. The CIT (Appeals

SMT. MARIES JOSEPH,THRISSUR vs. DCIT, INT. TAXATION, KOCHI, KOCHI

In the result, appeal in ITA No

ITA 566/COCH/2022[2015-2016]Status: DisposedITAT Cochin02 Jan 2023AY 2015-2016

Bench: Shri N. V. Vasudevan & Ms. Padmavathy S

For Appellant: Shri. Arun Raj S, AdvocateFor Respondent: Smt. J M Jamuna Devi, Sr AR

Section 250Section 271(1)(c)Section 54F

house property at ‘Skyline Infinity’, Thrissur for the AY 2015-16.; is illegal, arbitrary and unjustified. 2. The CIT (Appeals

THE ACIT, COCHIN vs. M/S.PTL ENTERPRISES LTD, COCHIN

In the result, the appeal filed by the Revenue is dismissed

ITA 84/COCH/2020[2014-15]Status: DisposedITAT Cochin06 Jul 2020AY 2014-15

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

For Appellant: Sri.Mritunjaya Sharma, CIT-DRFor Respondent: S/Sri.Joseph Marcose, Sr.Advocate &

Section 56(2)(ii)

house property and by way of business it is giving property on rent and if it is receiving rent from

THE ACIT, COCHIN vs. M/S.PTL ENTERPRISES LTD, COCHIN

In the result, the appeals filed by the Revenue are dismissed

ITA 162/COCH/2017[2013-14]Status: DisposedITAT Cochin06 May 2019AY 2013-14

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

For Appellant: Sri.Alok MitraFor Respondent: Sri.Abraham Joseph Markose

Section 56(2)(ii)

house property and by way of business it is giving property on rent and if it is receiving rent from