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67 results for “house property”+ Section 153(1)clear

Sorted by relevance

Delhi568Mumbai389Bangalore230Jaipur124Chandigarh123Hyderabad91Chennai73Cochin67Pune43Ahmedabad41Raipur37Kolkata27Amritsar26Lucknow23Guwahati21Indore19Nagpur16Rajkot13Patna12SC10Jodhpur8Cuttack6Agra4Allahabad3Surat3Visakhapatnam3Panaji2Dehradun2ANIL R. DAVE SHIVA KIRTI SINGH1

Key Topics

Section 250116Section 153A14Section 143(3)8Section 1327Depreciation7Disallowance7Addition to Income7Section 1546Section 253(5)2

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)

153 ITR 596) considered the condonation of delay and held that there was sufficient and reasonable cause on the part of the assessee for not filing the appeal within the period of limitation. Furthermore, the ITA Nos.408 & 409/Coch/2024 Thrissur District Police Cooperative Society Ltd., Thrissur Page 10 of 19 Chennai Tribunal by majority opinion in the case of People Education

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

Showing 1–20 of 67 · Page 1 of 4

Section 542
Section 139(5)2
Limitation/Time-bar2

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)

153 ITR 596) considered the condonation of delay and held that there was sufficient and reasonable cause on the part of the assessee for not filing the appeal within the period of limitation. Furthermore, the ITA Nos.408 & 409/Coch/2024 Thrissur District Police Cooperative Society Ltd., Thrissur Page 10 of 19 Chennai Tribunal by majority opinion in the case of People Education

SREEKUMARI AMMA,THIRUVANANTHAPURAM vs. DCIT, CENTRAL CIRCLE, THIRUVANANTHAPURAM, THIRUVANANTHAPURAM

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

ITA 606/COCH/2022[2016-2017]Status: DisposedITAT Cochin20 Jan 2023AY 2016-2017

Bench: Smt. Beena Pillai & Ms. Padmavathy S

For Appellant: NoneFor Respondent: Smt. J M Jamuna Devi, Sr DR
Section 132Section 143(3)Section 153A

House in ITA No 2359/Del/2019. 4.4 The Assessing Officer reported that the appellant failed to produce the trip sheets of the motor cars to prove that the same were exclusively used for the purposes of business. 4.5 The submissions made and decisions relied on by the appellant and the report of the Assessing officer are carefully considered. Having made

SREEKUMARI AMMA,THIRUVANANTHAPURAM vs. DCIT, CENTRAL CIRCLE, THIRUVANANTHAPURAM, THIRUVANANTHAPURAM

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

ITA 604/COCH/2022[2014-2015]Status: DisposedITAT Cochin20 Jan 2023AY 2014-2015

Bench: Smt. Beena Pillai & Ms. Padmavathy S

For Appellant: NoneFor Respondent: Smt. J M Jamuna Devi, Sr DR
Section 132Section 143(3)Section 153A

House in ITA No 2359/Del/2019. 4.4 The Assessing Officer reported that the appellant failed to produce the trip sheets of the motor cars to prove that the same were exclusively used for the purposes of business. 4.5 The submissions made and decisions relied on by the appellant and the report of the Assessing officer are carefully considered. Having made

SREEKUMARI AMMA,THIRUVANANTHAPURAM vs. DCIT, CENTRAL CIRCLE, THIRUVANANTHAPURAM, THIRUVANANTHAPURAM

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

ITA 601/COCH/2022[2011-2012]Status: DisposedITAT Cochin20 Jan 2023AY 2011-2012

Bench: Smt. Beena Pillai & Ms. Padmavathy S

For Appellant: NoneFor Respondent: Smt. J M Jamuna Devi, Sr DR
Section 132Section 143(3)Section 153A

House in ITA No 2359/Del/2019. 4.4 The Assessing Officer reported that the appellant failed to produce the trip sheets of the motor cars to prove that the same were exclusively used for the purposes of business. 4.5 The submissions made and decisions relied on by the appellant and the report of the Assessing officer are carefully considered. Having made

SREEKUMARI AMMA,THIRUVANANTHAPURAM vs. DCIT, CENTRAL CIRCLE, THIRUVANANTHAPURAM, THIRUVANANTHAPURAM

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

ITA 605/COCH/2022[2015-2016]Status: DisposedITAT Cochin20 Jan 2023AY 2015-2016

Bench: Smt. Beena Pillai & Ms. Padmavathy S

For Appellant: NoneFor Respondent: Smt. J M Jamuna Devi, Sr DR
Section 132Section 143(3)Section 153A

House in ITA No 2359/Del/2019. 4.4 The Assessing Officer reported that the appellant failed to produce the trip sheets of the motor cars to prove that the same were exclusively used for the purposes of business. 4.5 The submissions made and decisions relied on by the appellant and the report of the Assessing officer are carefully considered. Having made

SREEKUMARI AMMA,THIRUVANANTHAPURAM vs. DCIT, CENTRAL CIRCLE, THIRUVANANTHAPURAM, THIRUVANANTHAPURAM

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

ITA 602/COCH/2022[2012-2013]Status: DisposedITAT Cochin20 Jan 2023AY 2012-2013

Bench: Smt. Beena Pillai & Ms. Padmavathy S

For Appellant: NoneFor Respondent: Smt. J M Jamuna Devi, Sr DR
Section 132Section 143(3)Section 153A

House in ITA No 2359/Del/2019. 4.4 The Assessing Officer reported that the appellant failed to produce the trip sheets of the motor cars to prove that the same were exclusively used for the purposes of business. 4.5 The submissions made and decisions relied on by the appellant and the report of the Assessing officer are carefully considered. Having made

SREEKUMARI AMMA,THIRUVANANTHAPURAM vs. DCIT, CENTRAL CIRCLE, THIRUVANANTHAPURAM, THIRUVANANTHAPURAM

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

ITA 603/COCH/2022[2013-2014]Status: DisposedITAT Cochin20 Jan 2023AY 2013-2014

Bench: Smt. Beena Pillai & Ms. Padmavathy S

For Appellant: NoneFor Respondent: Smt. J M Jamuna Devi, Sr DR
Section 132Section 143(3)Section 153A

House in ITA No 2359/Del/2019. 4.4 The Assessing Officer reported that the appellant failed to produce the trip sheets of the motor cars to prove that the same were exclusively used for the purposes of business. 4.5 The submissions made and decisions relied on by the appellant and the report of the Assessing officer are carefully considered. Having made

SREEKUMARI AMMA,THIRUVANANTHAPURAM vs. DCIT, CENTRAL CIRCLE, THIRUVANANTHAPURAM, THIRUVANANTHAPURAM

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

ITA 607/COCH/2022[2017-2018]Status: DisposedITAT Cochin20 Jan 2023AY 2017-2018

Bench: Smt. Beena Pillai & Ms. Padmavathy S

For Appellant: NoneFor Respondent: Smt. J M Jamuna Devi, Sr DR
Section 132Section 143(3)Section 153A

House in ITA No 2359/Del/2019. 4.4 The Assessing Officer reported that the appellant failed to produce the trip sheets of the motor cars to prove that the same were exclusively used for the purposes of business. 4.5 The submissions made and decisions relied on by the appellant and the report of the Assessing officer are carefully considered. Having made

RUCHIT PARIMAL ASHAR,SANALA ROAD, MORBI vs. ACIT, CENTRAL CIRLCE-1, KOZHIKODE

In the result, appeal of the assessee is hereby dismissed

ITA 506/COCH/2024[2019-20]Status: DisposedITAT Cochin20 Dec 2024AY 2019-20

Bench: Shri Waseem Ahmed & Shri Soundararajan K

Section 250

153(1)(a) It is a settled law that the time limit applicable to assessments under section 153A/153C is that specified under Section 153B(i)(a) and not_the time limit specified in section 132(9A) read with Section 132(8) and (9). In this view of the matter all the assessments completed in the instant case under section 153C

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

153(1)(a) It is a settled law that the time limit applicable to assessments under section 153A/153C is that specified under Section 153B(i)(a) and not_the time limit specified in section 132(9A) read with Section 132(8) and (9). In this view of the matter all the assessments completed in the instant case under section 153C

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

In the result, appeal of the assessee is hereby dismissed

ITA 439/COCH/2024[2017-2018]Status: DisposedITAT Cochin20 Dec 2024AY 2017-2018

Bench: Shri Waseem Ahmed & Shri Soundararajan K

Section 250

153(1)(a) It is a settled law that the time limit applicable to assessments under section 153A/153C is that specified under Section 153B(i)(a) and not_the time limit specified in section 132(9A) read with Section 132(8) and (9). In this view of the matter all the assessments completed in the instant case under section 153C

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

153(1)(a) It is a settled law that the time limit applicable to assessments under section 153A/153C is that specified under Section 153B(i)(a) and not_the time limit specified in section 132(9A) read with Section 132(8) and (9). In this view of the matter all the assessments completed in the instant case under section 153C

A B C SALES CORPORATION ,KANNUR vs. ITO, CIRCLE-1, KANNUR

In the result, appeal of the assessee is hereby dismissed

ITA 404/COCH/2024[2017-2018]Status: DisposedITAT Cochin20 Dec 2024AY 2017-2018

Bench: Shri Waseem Ahmed & Shri Soundararajan K

Section 250

153(1)(a) It is a settled law that the time limit applicable to assessments under section 153A/153C is that specified under Section 153B(i)(a) and not_the time limit specified in section 132(9A) read with Section 132(8) and (9). In this view of the matter all the assessments completed in the instant case under section 153C

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

153(1)(a) It is a settled law that the time limit applicable to assessments under section 153A/153C is that specified under Section 153B(i)(a) and not_the time limit specified in section 132(9A) read with Section 132(8) and (9). In this view of the matter all the assessments completed in the instant case under section 153C

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

153(1)(a) It is a settled law that the time limit applicable to assessments under section 153A/153C is that specified under Section 153B(i)(a) and not_the time limit specified in section 132(9A) read with Section 132(8) and (9). In this view of the matter all the assessments completed in the instant case under section 153C

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

153(1)(a) It is a settled law that the time limit applicable to assessments under section 153A/153C is that specified under Section 153B(i)(a) and not_the time limit specified in section 132(9A) read with Section 132(8) and (9). In this view of the matter all the assessments completed in the instant case under section 153C

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

153(1)(a) It is a settled law that the time limit applicable to assessments under section 153A/153C is that specified under Section 153B(i)(a) and not_the time limit specified in section 132(9A) read with Section 132(8) and (9). In this view of the matter all the assessments completed in the instant case under section 153C

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

153(1)(a) It is a settled law that the time limit applicable to assessments under section 153A/153C is that specified under Section 153B(i)(a) and not_the time limit specified in section 132(9A) read with Section 132(8) and (9). In this view of the matter all the assessments completed in the instant case under section 153C

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

In the result, appeal of the assessee is hereby dismissed

ITA 503/COCH/2024[2019-20]Status: DisposedITAT Cochin20 Dec 2024AY 2019-20

Bench: Shri Waseem Ahmed & Shri Soundararajan K

Section 250

153(1)(a) It is a settled law that the time limit applicable to assessments under section 153A/153C is that specified under Section 153B(i)(a) and not_the time limit specified in section 132(9A) read with Section 132(8) and (9). In this view of the matter all the assessments completed in the instant case under section 153C