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.

5 results for “house property”+ Section 142Aclear

Sorted by relevance

Chandigarh38Delhi38Agra19Jaipur17Bangalore14Indore11Hyderabad10Mumbai9Chennai9Raipur9Pune8Kolkata7Cochin5Ahmedabad5Lucknow4Jodhpur3Varanasi3Visakhapatnam2Karnataka1Cuttack1SC1Surat1Nagpur1

Key Topics

Section 26312Section 153C8Section 153A8Section 2(22)(e)8Section 53A6Deemed Dividend4Limitation/Time-bar4Revision u/s 2634Section 2(47)3

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

Section 50C2

MR.ASHOK THANKAPPAN NAIR,TRIVANDRUM vs. THE PR CIT( CENTRAL), COCHIN

In the result, the appeals filed by the assessees are allowed

ITA 629/COCH/2019[2013-14]Status: DisposedITAT Cochin17 Mar 2022AY 2013-14

Bench: Shri George Mathan, Jm & Shri M. Balaganesh, Am

For Appellant: Shri B. Ramakrishnana, CAFor Respondent: Shri Shantham Bose, CIT-DR
Section 153ASection 153CSection 2(22)(e)Section 263

house carried out in the normal course of business by M/s. Artech Realtors Pvt. Ltd. on behalf of the directors cannot be construed as loan or advance falling within the meaning of Section 2(22)(e) of the Act in the facts and circumstances of the instant case. Hence the action of the learned Pr. CIT in invoking the provisions

SMT.T. LEKHA,THIRUVANANTHAPURAM vs. THE PR CIT(CENTRAL) , COCHIN

In the result, the appeals filed by the assessees are allowed

ITA 628/COCH/2019[2014-15]Status: DisposedITAT Cochin17 Mar 2022AY 2014-15

Bench: Shri George Mathan, Jm & Shri M. Balaganesh, Am

For Appellant: Shri B. Ramakrishnana, CAFor Respondent: Shri Shantham Bose, CIT-DR
Section 153ASection 153CSection 2(22)(e)Section 263

house carried out in the normal course of business by M/s. Artech Realtors Pvt. Ltd. on behalf of the directors cannot be construed as loan or advance falling within the meaning of Section 2(22)(e) of the Act in the facts and circumstances of the instant case. Hence the action of the learned Pr. CIT in invoking the provisions

SMT.T. LEKHA,THIRUVANANTHAPURAM vs. THE PR CIT(CENTRAL) , COCHIN

In the result, the appeals filed by the assessees are allowed

ITA 627/COCH/2019[2013-14]Status: DisposedITAT Cochin17 Mar 2022AY 2013-14

Bench: Shri George Mathan, Jm & Shri M. Balaganesh, Am

For Appellant: Shri B. Ramakrishnana, CAFor Respondent: Shri Shantham Bose, CIT-DR
Section 153ASection 153CSection 2(22)(e)Section 263

house carried out in the normal course of business by M/s. Artech Realtors Pvt. Ltd. on behalf of the directors cannot be construed as loan or advance falling within the meaning of Section 2(22)(e) of the Act in the facts and circumstances of the instant case. Hence the action of the learned Pr. CIT in invoking the provisions

MR.ASHOK THANKAPPAN NAIR,TRIVANDRUM vs. THE PR CIT( CENTRAL), COCHIN

In the result, the appeals filed by the assessees are allowed

ITA 630/COCH/2019[2014-15]Status: DisposedITAT Cochin17 Mar 2022AY 2014-15

Bench: Shri George Mathan, Jm & Shri M. Balaganesh, Am

For Appellant: Shri B. Ramakrishnana, CAFor Respondent: Shri Shantham Bose, CIT-DR
Section 153ASection 153CSection 2(22)(e)Section 263

house carried out in the normal course of business by M/s. Artech Realtors Pvt. Ltd. on behalf of the directors cannot be construed as loan or advance falling within the meaning of Section 2(22)(e) of the Act in the facts and circumstances of the instant case. Hence the action of the learned Pr. CIT in invoking the provisions