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67 results for “house property”+ Section 142clear

Sorted by relevance

Mumbai768Delhi659Jaipur339Bangalore241Hyderabad218Pune152Chandigarh142Chennai110Kolkata103Ahmedabad91Indore81Rajkot77Cochin67Visakhapatnam57Raipur56Patna49Amritsar42Lucknow40Agra36Surat33Nagpur28Guwahati27SC19Allahabad13Jodhpur10Cuttack8Varanasi6Jabalpur5Dehradun3Ranchi2Panaji1H.L. DATTU S.A. BOBDE1D.K. JAIN JAGDISH SINGH KHEHAR1

Key Topics

Section 250118Section 54F11Section 1546Section 53A6Addition to Income6Section 142(1)5Section 143(2)4Cash Deposit4Section 693Section 2(47)

SILLS KARINGATTIL JOSE,NEDUMKANDOM vs. ITO WARD 2, THODUPUZHA

Appeal is partly allowed for statistical purpose

ITA 132/COCH/2023[2016-17]Status: DisposedITAT Cochin19 Nov 2024AY 2016-17

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singhsils Karingattil Jose Income Tax Officer Np 3/406, Karingattil Ward - 2, House, Munnar Road Thodupuzha Vs. Nedumkandom P.O. [Pan: Afopj8789C] (Appellant) (Respondent)

For Appellant: Shri P. M. Veeramani, CAFor Respondent: Smt. V. Swarnalatha, Sr. D.R
Section 2(47)Section 2(47)(V)Section 250Section 50CSection 53ASection 56(2)(vii)

House, Munnar Road Thodupuzha vs. Nedumkandom P.O. [PAN: AFOPJ8789C] (Appellant) (Respondent) Appellant by: Shri P. M. Veeramani, CA Respondent by: Smt. V. Swarnalatha, Sr. D.R. Date of Hearing: 22.08.2024 Date of Pronouncement: 19.11.2024 O R D E R Per Satbeer Singh Godara, Judicial Member: This assessee’s appeal for A.Y. 2016-17 arises against the CIT(A)/National Faceless Appeal

Showing 1–20 of 67 · Page 1 of 4

3
Deduction3
House Property3

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)

142(1) of the Act as well as a show cause noticedated 19/02/2022. The AO after considering the reply of the assessee during the course of assessment proceedings held that the assessee had failed to prove the source of credits in its bank account. Further the AO was of the view that the assessee has not submitted any concrete evidence

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)

142(1) of the Act as well as a show cause noticedated 19/02/2022. The AO after considering the reply of the assessee during the course of assessment proceedings held that the assessee had failed to prove the source of credits in its bank account. Further the AO was of the view that the assessee has not submitted any concrete evidence

REJI KRISHNAN,TRIVANDRUM vs. ITO, WARD-1(1), TRIVANDRUM

In the result, the appeal filed by the assessee is partly allowed and the stay application is dismissed as infructuous

ITA 267/COCH/2024[AY 2018-2019]Status: DisposedITAT Cochin26 Jul 2024

Bench: Shri Chandra Poojari & Shri Soundararajan K

For Appellant: Dr. Abhishek Murali, CAFor Respondent: Sri. Sanjit Kumar Das, CIT-DR
Section 143(2)Section 234Section 54F

142(1) were issued, for which the assessee filed detailed written submissions along with documents. The Assessing Officer (AO) after considering 2 Sri.Reji Krishnan. the reply and the documents had disallowed the claim made u/s 54F of the Act in respect of the investment made in the second residential house along with other expenditure involved in respect of the purchase

BABU CHANDRATHIL GEORGE,PALARIVATTOM vs. ITO, NON-CORP WARD-1 (1), COCHIN

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

ITA 300/COCH/2024[2016-2017]Status: DisposedITAT Cochin28 Mar 2025AY 2016-2017

Bench: Shri Inturi Rama Rao & Shri Sandeep Singh Karhail

For Appellant: --- None ---For Respondent: Smt.Leena Lal, Sr.AR
Section 142(1)Section 143Section 143(2)Section 250Section 69B

House v. Non-Corp.Ward -1(1) Civil Line Road Cochin. Palarivattom Ernakulam – 682 025. PAN :AGZPG7680D. (Appellant) (Respondent) Appellant by : --- None --- Respondent by :Smt.Leena Lal, Sr.AR Date of Date of Hearing :24.03.2025 Pronouncement : 28.03.2025 O R D E R Per Sandeep Singh Karhail, JM : 1. The assessee has filed the present appeal against the impugned order dated 12/02/2024, passed under section

VIJAYARANI PURUSHOTHAMAN,BANGALORE vs. INCOME TAX OFFICER, BANGALORE

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

ITA 793/COCH/2023[2017-18]Status: DisposedITAT Cochin11 Mar 2025AY 2017-18

Bench: Shri Inturi Rama Rao & Shri Soundararajan K.Assessment Year : 2017-18

For Appellant: NoneFor Respondent: Smt. Leena Lal, Snr. AR
Section 115Section 143(2)Section 69

section 69 of the Act as unexplained investment. Page 2 of 5 3. That the learned lower authorities erred in law and on facts in not considering the fact that the cash withdrawals are the sources for cash deposits made in the bank accounts. 4. That the learned lower authorities erred in law and on facts in holding that

RAMLA HAMEED,ALAPPUZHA vs. INCOME TAX OFFICER, ALAPPUZHA

The appeal of the assessee is allowed for statistical purposes with the direction that the Assessing

ITA 393/COCH/2025[2018-19]Status: DisposedITAT Cochin12 Aug 2025AY 2018-19

Bench: Shri Inturi Rama Rao & Shri Sonjoy Sarma

Section 143Section 147Section 148Section 48

142 (1) of the act where issued, which were partially complied. Since assessee did not comply fully to the notice issued by the A.O therefore show cause notice was issued, and the assessee partially responded. On further enquiry, the Assessing Officer concluded that the assessee failed to substantiate the cost of construction claimed in the computation of capital gains

SAINABA,KOZHIKODE vs. ITO, WARD 1 & TPS, KANNUR

In the result, the appeal filed by the assessee stands dismissed

ITA 192/COCH/2025[2017-2018]Status: DisposedITAT Cochin31 Jul 2025AY 2017-2018

Bench: Shri Inturi Rama Rao, Am & Shri Sonjoy Sarma, Jm Assessment Year: 2017-18 Sainaba .......... Appellant 152, Sainaba Manziil, Azhiyoor, Vadakara Kozhikode 673309 [Pan: Dgfps0956H] Vs. The Income Tax Officer, Wd-1 & Tps, Kannur .......... Respondent Appellant By: Shri Suresh Kumar C., Ca Respondent By: Smt. Leena Lal, Sr. D.R. Date Of Hearing: 12.06.2025 Date Of Pronouncement: 31.07.2025

For Appellant: Shri Suresh Kumar C., CAFor Respondent: Smt. Leena Lal, Sr. D.R
Section 139(1)Section 142(1)

house property’. The appellant had not filed the return of income under the provisions of section 139(1) of the Income Tax Act, 1961 (the Act) for AY 2017- 18. Therefore, the AO issued a notice u/s. 142

SHEEJAMOL SAINABABEEVI ALIYARUKUNJU,TRIVANDRUM vs. THE INCOME TAX OFFICER, WARD 1(3), TRIVANDRUM

In the result, the appeal filed by the assessee is allowed for statistical purposes and the stay petition is dismissed as infrutuous

ITA 758/COCH/2023[AY 2015-16]Status: DisposedITAT Cochin11 Dec 2024

Bench: Shri Waseem Ahmed & Shri Soundararajan K.

For Appellant: Shri Jaikrishnan, AdvocateFor Respondent: Smt. Girly Albert, Snr.DR
Section 131Section 142(1)Section 143(2)Section 143(3)

142(1) was issued to the appellant by the assessing officer. In response to the notice, the appellant filed a reply on 1.12.2017, wherein she has explained the cash deposit in her bank account i.e Rs 53,25,600/- as one toward the sale consideration received by her pursuant to the sale of her immovable properties. The appellant also explained

SINI NOUSHAD,THRISSUR vs. THE ITO, WARD 1(3), THRISSUR

In the result, the assessee’s appeal is allowed for statistical purposes

ITA 252/COCH/2023[2017-18]Status: HeardITAT Cochin28 May 2024AY 2017-18

Bench: Shri Sanjay Arora & Ms. Kavitha Rajagopal & Sa No. 144/Coch/2023 (Assessment Year: 2017-18) Sini Noushad The Income Tax Officer Poovathumkiadavil House Ward - 1(3), Thrissur Kara Post, Peethamaballur Vs. Kathiyalam, Thrissur 608671 [Pan: Emrps6227J] (Appellant) (Respondent)

For Appellant: Shri Padmanathan K.V., AdvocateFor Respondent: Smt. J.M. Jamuna Devi, Sr. D.R
Section 139(1)Section 139(4)Section 142(1)Section 144Section 144A

House Ward - 1(3), Thrissur Kara Post, Peethamaballur vs. Kathiyalam, Thrissur 608671 [PAN: EMRPS6227J] (Appellant) (Respondent) Appellant by: Shri Padmanathan K.V., Advocate Respondent by: Smt. J.M. Jamuna Devi, Sr. D.R. Date of Hearing: 06.03.2024 Date of Pronouncement: 28.05.2024 O R D E R Per: Sanjay Arora, AM This is an Appeal by the Assessee directed against the dismissal

RUCHIT PARIMAL ASHAR,SANALA ROAD, MORBI vs. ACIT CENTRAL CIRCLE-1, CALICUT

In the result, appeal of the assessee is hereby dismissed

ITA 505/COCH/2024[2018-19]Status: DisposedITAT Cochin20 Dec 2024AY 2018-19

Bench: Shri Waseem Ahmed & Shri Soundararajan K

Section 250

142 (1) for the relevant year or even during the assessment proceedings or even after the completion of the same , the whole proceedings initiat6ed and completed under section 153C stand vitiated and hence assessment framed in the hands of the appellant is not valid. Reliance is placed on the decision : CIT Vs. Calcutta Knitwears

ABC BUILDWAERS INDIA (P) LIMITED,KANNUR vs. ACIT, CENTRAL CIRCLE-1, KOZHIKODE

In the result, appeal of the assessee is hereby dismissed

ITA 456/COCH/2024[2019-2020]Status: DisposedITAT Cochin20 Dec 2024AY 2019-2020

Bench: Shri Waseem Ahmed & Shri Soundararajan K

Section 250

142 (1) for the relevant year or even during the assessment proceedings or even after the completion of the same , the whole proceedings initiat6ed and completed under section 153C stand vitiated and hence assessment framed in the hands of the appellant is not valid. Reliance is placed on the decision : CIT Vs. Calcutta Knitwears

ABC SALES CORPORATION,KANNUR vs. ACIT, CENTRAL CIRCLE-1, KOZHIKODE

In the result, appeal of the assessee is hereby dismissed

ITA 457/COCH/2024[2019-2020]Status: DisposedITAT Cochin20 Dec 2024AY 2019-2020

Bench: Shri Waseem Ahmed & Shri Soundararajan K

Section 250

142 (1) for the relevant year or even during the assessment proceedings or even after the completion of the same , the whole proceedings initiat6ed and completed under section 153C stand vitiated and hence assessment framed in the hands of the appellant is not valid. Reliance is placed on the decision : CIT Vs. Calcutta Knitwears

ABC SALES CORPORATION,KANNUR vs. ACIT, CENTRAL CIRCLE-1, KOZHIKODE

In the result, appeal of the assessee is hereby dismissed

ITA 458/COCH/2024[2019-2020]Status: DisposedITAT Cochin20 Dec 2024AY 2019-2020

Bench: Shri Waseem Ahmed & Shri Soundararajan K

Section 250

142 (1) for the relevant year or even during the assessment proceedings or even after the completion of the same , the whole proceedings initiat6ed and completed under section 153C stand vitiated and hence assessment framed in the hands of the appellant is not valid. Reliance is placed on the decision : CIT Vs. Calcutta Knitwears

ABC BUILDWARES(P) LIMITED,KANNUR vs. ACIT, CENTRAL CIRCLE-1`, KOZHIKODE

In the result, appeal of the assessee is hereby dismissed

ITA 455/COCH/2024[2018-2019]Status: DisposedITAT Cochin20 Dec 2024AY 2018-2019

Bench: Shri Waseem Ahmed & Shri Soundararajan K

Section 250

142 (1) for the relevant year or even during the assessment proceedings or even after the completion of the same , the whole proceedings initiat6ed and completed under section 153C stand vitiated and hence assessment framed in the hands of the appellant is not valid. Reliance is placed on the decision : CIT Vs. Calcutta Knitwears

K.ABDUL VAHEED,TALIPARAMBA vs. ACIT, CENTRAL CIRCLE-1, KOZHIKODE

In the result, appeal of the assessee is hereby dismissed

ITA 504/COCH/2024[2020-21]Status: DisposedITAT Cochin20 Dec 2024AY 2020-21

Bench: Shri Waseem Ahmed & Shri Soundararajan K

Section 250

142 (1) for the relevant year or even during the assessment proceedings or even after the completion of the same , the whole proceedings initiat6ed and completed under section 153C stand vitiated and hence assessment framed in the hands of the appellant is not valid. Reliance is placed on the decision : CIT Vs. Calcutta Knitwears

BATHX BATHWARE INDIA PRIVATE LIMITED,COCHIN vs. ACIT, CENTRAL CIRCLE-1, KOZHIKODE

In the result, appeal of the assessee is hereby dismissed

ITA 438/COCH/2024[2016-2017]Status: DisposedITAT Cochin20 Dec 2024AY 2016-2017

Bench: Shri Waseem Ahmed & Shri Soundararajan K

Section 250

142 (1) for the relevant year or even during the assessment proceedings or even after the completion of the same , the whole proceedings initiat6ed and completed under section 153C stand vitiated and hence assessment framed in the hands of the appellant is not valid. Reliance is placed on the decision : CIT Vs. Calcutta Knitwears

ABC BUILDWARES INDIA(P) LIMITED,KANNUR vs. ACIT, CENTRAL CIRCLE-1, KOZHIKODE

In the result, appeal of the assessee is hereby dismissed

ITA 454/COCH/2024[2017-2018]Status: DisposedITAT Cochin20 Dec 2024AY 2017-2018

Bench: Shri Waseem Ahmed & Shri Soundararajan K

Section 250

142 (1) for the relevant year or even during the assessment proceedings or even after the completion of the same , the whole proceedings initiat6ed and completed under section 153C stand vitiated and hence assessment framed in the hands of the appellant is not valid. Reliance is placed on the decision : CIT Vs. Calcutta Knitwears

K.ABDUL VAHEED,TALIPARAMBA vs. ACIT(CENTRAL CIRCLE-1), KOZHIKODE

In the result, appeal of the assessee is hereby dismissed

ITA 501/COCH/2024[2017-18]Status: DisposedITAT Cochin20 Dec 2024AY 2017-18

Bench: Shri Waseem Ahmed & Shri Soundararajan K

Section 250

142 (1) for the relevant year or even during the assessment proceedings or even after the completion of the same , the whole proceedings initiat6ed and completed under section 153C stand vitiated and hence assessment framed in the hands of the appellant is not valid. Reliance is placed on the decision : CIT Vs. Calcutta Knitwears

BATHX BATHWARE INDIA PRIVATE LIMITED,KOCHIN vs. ACIT, CENTRAL CIRCLE-1, KOZHIKODE

In the result, appeal of the assessee is hereby dismissed

ITA 436/COCH/2024[2014-2015]Status: DisposedITAT Cochin20 Dec 2024AY 2014-2015

Bench: Shri Waseem Ahmed & Shri Soundararajan K

Section 250

142 (1) for the relevant year or even during the assessment proceedings or even after the completion of the same , the whole proceedings initiat6ed and completed under section 153C stand vitiated and hence assessment framed in the hands of the appellant is not valid. Reliance is placed on the decision : CIT Vs. Calcutta Knitwears