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7 results for “house property”+ Section 273Bclear

Sorted by relevance

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Key Topics

Section 26310Section 4010Section 143(3)5Section 80P5Section 40A(3)5Section 1955Section 194A(3)(viia)5Deduction5Disallowance5Revision u/s 263

ASSANAR & SONS,KOTTAYAM vs. JTCIT, KOTTAYAM

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

ITA 191/COCH/2014[2008-09]Status: DisposedITAT Cochin25 Oct 2022AY 2008-09

Bench: Shri N.V. Vasudevan & Shri Chandra Poojariassessment Year: 2008-09

For Appellant: Shri Thomas Cherian, A.RFor Respondent: Smt. J.M. Jamuna Devi, Sr. D.R
Section 131Section 269TSection 271E

properties among the parties and Shri Faizal Mohammed, the Manager of the firm being close to the family and having business relations happened to be the Mediator in the issues, for settlement of their family financial matters. The Ld. Counsel submitted that after the first round of negotiations, Shri Thomas arranged Rs.1,69,20,000/- from

M/S.PERRORKADA SERVICE CO-OP BANK LTD,TRIVANDRUM vs. THE ITO, TRIVANDRUM

5
Section 269S4
Penalty2

In the result, the appeal of the Revenue in I

ITA 563/COCH/2018[2013-14]Status: DisposedITAT Cochin26 Jun 2019AY 2013-14

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

Section 143(3)Section 194A(3)(viia)Section 195Section 263Section 40Section 40A(3)Section 80P

house property, capital gains and income from other sources, if any, in accordance with provisions of relevant chapters after making due enquiries and calling for information. C. Compute Gross Total Income being A+B above. D Determine profits from accounts eligible to be deducted under section 80P(2)(a) to (f) covering only items included in each

M/S.PEROORKADA SERVICE CO-OP BANK LTD,TRIVANDRUM vs. THE ITO, WD-2(1), TRIVANDRUM, TRIVANDRUM

In the result, the appeal of the Revenue in I

ITA 93/COCH/2018[2014-15]Status: DisposedITAT Cochin26 Jun 2019AY 2014-15

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

Section 143(3)Section 194A(3)(viia)Section 195Section 263Section 40Section 40A(3)Section 80P

house property, capital gains and income from other sources, if any, in accordance with provisions of relevant chapters after making due enquiries and calling for information. C. Compute Gross Total Income being A+B above. D Determine profits from accounts eligible to be deducted under section 80P(2)(a) to (f) covering only items included in each

M/S.PEROORKADA SERVICE CO-OP BANK LTD,TRIVANDRUM vs. THE ITO, WD-2(1), TRIVANDRUM, TRIVANDRUM

In the result, the appeal of the Revenue in I

ITA 400/COCH/2018[2014-15]Status: DisposedITAT Cochin26 Jun 2019AY 2014-15

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

Section 143(3)Section 194A(3)(viia)Section 195Section 263Section 40Section 40A(3)Section 80P

house property, capital gains and income from other sources, if any, in accordance with provisions of relevant chapters after making due enquiries and calling for information. C. Compute Gross Total Income being A+B above. D Determine profits from accounts eligible to be deducted under section 80P(2)(a) to (f) covering only items included in each

M/S.PERRORKADA SERVICE CO-OP BANK LTD,TRIVANDRUM vs. THE ITO, TRIVANDRUM

In the result, the appeal of the Revenue in I

ITA 141/COCH/2017[2013-14]Status: DisposedITAT Cochin26 Jun 2019AY 2013-14

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

Section 143(3)Section 194A(3)(viia)Section 195Section 263Section 40Section 40A(3)Section 80P

house property, capital gains and income from other sources, if any, in accordance with provisions of relevant chapters after making due enquiries and calling for information. C. Compute Gross Total Income being A+B above. D Determine profits from accounts eligible to be deducted under section 80P(2)(a) to (f) covering only items included in each

THE ITO, TRIVANDRUM vs. M/S.PERRORKADA SERVICE CO-OP BANK LTD, TRIVANDRUM

In the result, the appeal of the Revenue in I

ITA 47/COCH/2019[2013-14]Status: DisposedITAT Cochin26 Jun 2019AY 2013-14

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

Section 143(3)Section 194A(3)(viia)Section 195Section 263Section 40Section 40A(3)Section 80P

house property, capital gains and income from other sources, if any, in accordance with provisions of relevant chapters after making due enquiries and calling for information. C. Compute Gross Total Income being A+B above. D Determine profits from accounts eligible to be deducted under section 80P(2)(a) to (f) covering only items included in each

S.V. PHARMACY AND NURSING HOME,ALUVA vs. THE JCIT, ALUVA RANGE, ALUVA, ALUVA

The appeal stands allowed

ITA 696/COCH/2022[2007-2008]Status: HeardITAT Cochin30 Nov 2022AY 2007-2008

Bench: Hon’Ble Shri Satbeer Singh Godara, J.M & Hon’Ble Shri Manoj Kumar Aggarwal, A.M

For Appellant: Shri T.M. Sreedharan, Sr. AdvocateFor Respondent: Smt.J.M. Jamuna Devi (Addl.CIT) – Ld. DR
Section 269SSection 271D

House Property. Therefore, such receipts could neither be considered as deposit nor loan which call for imposition of penalty in terms of Sec.269SS. Further, the assessee was under bona fide belief that such receipts would not come within the purview of Sec.269SS. The case law of Hon’ble Punjab & Haryana High Court in CIT vs. Saini Medical Store