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.

140 results for “house property”+ Section 35(1)(iv)clear

Sorted by relevance

Delhi1,558Mumbai1,170Karnataka580Bangalore565Jaipur326Chennai261Ahmedabad236Chandigarh185Hyderabad181Kolkata174Cochin140Indore138Surat132Pune109Telangana94Rajkot81Raipur74Visakhapatnam69Lucknow56Calcutta55Cuttack44SC37Amritsar33Nagpur29Guwahati22Patna19Agra16Jodhpur13Kerala8Rajasthan7Orissa6Varanasi6Allahabad3Dehradun2Ranchi2Andhra Pradesh2T.S. THAKUR ROHINTON FALI NARIMAN1Punjab & Haryana1Himachal Pradesh1Panaji1

Key Topics

Section 25084Section 143(3)42Section 26331Section 153C30Addition to Income27Section 37(1)26Section 153A15Disallowance13Section 4010

M/S POPULAR FINANCE COMPANY,PATHANAMTHITTA vs. THE ACIT,CIR-1,, THIRUVALLA

In the result, the appeals of the Revenue are partly allowed for statistical purposes

ITA 202/COCH/2019[2014-15]Status: DisposedITAT Cochin03 Dec 2019AY 2014-15

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

Section 143(2)Section 143(3)Section 263Section 37(1)

house property." 18. The ITAT being the last forum insofar as factual determination is concerned, these findings have attained finality. In any case, as mentioned above, the learned counsel for the appellant did not argue on this aspect and did not make any efforts to show as to how the aforesaid findings were perverse. It was for the appellant

M/S POPULAR FINANCE COMPANY,PATHANAMTHITTA vs. THE ACIT,CIR-1,, THIRUVALLA

In the result, the appeals of the Revenue are partly allowed for statistical purposes

Showing 1–20 of 140 · Page 1 of 7

Deduction10
Capital Gains9
Section 578
ITA 204/COCH/2019[2014-15]Status: DisposedITAT Cochin03 Dec 2019AY 2014-15

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

Section 143(2)Section 143(3)Section 263Section 37(1)

house property." 18. The ITAT being the last forum insofar as factual determination is concerned, these findings have attained finality. In any case, as mentioned above, the learned counsel for the appellant did not argue on this aspect and did not make any efforts to show as to how the aforesaid findings were perverse. It was for the appellant

M/S.POPULAR FINANCE,PATHANAMTHITTA vs. THE ACIT, CIRCLE-1, THIRUVALLA

In the result, the appeals of the Revenue are partly allowed for statistical purposes

ITA 203/COCH/2019[2014-15]Status: DisposedITAT Cochin03 Dec 2019AY 2014-15

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

Section 143(2)Section 143(3)Section 263Section 37(1)

house property." 18. The ITAT being the last forum insofar as factual determination is concerned, these findings have attained finality. In any case, as mentioned above, the learned counsel for the appellant did not argue on this aspect and did not make any efforts to show as to how the aforesaid findings were perverse. It was for the appellant

THE ACIT, THIRUVALLA vs. M/S.MUTHOOT PROPERTIES & INVESTMENTS, KOZHENCHERRY

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

ITA 75/COCH/2018[2005-06]Status: HeardITAT Cochin21 Feb 2019AY 2005-06

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

Section 143(3)Section 37(1)Section 45Section 57

house property." 18. The ITAT being the last forum insofar as factual determination is concerned, these findings have attained finality. In any case, as mentioned above, the learned counsel for the appellant did not argue on this aspect and did not make any efforts to show as to how the aforesaid findings were perverse. It was for the appellant

THE ACIT, CIRCLE-1, THIRUVALLA, THIRUVALLA vs. MAR GREGORIOUS MEMORIAL MUTHOOT MEDICAL CENTRE, PATHANAMTHITTA

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

ITA 69/COCH/2018[2002-03]Status: HeardITAT Cochin21 Feb 2019AY 2002-03

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

Section 143(3)Section 37(1)Section 45Section 57

house property." 18. The ITAT being the last forum insofar as factual determination is concerned, these findings have attained finality. In any case, as mentioned above, the learned counsel for the appellant did not argue on this aspect and did not make any efforts to show as to how the aforesaid findings were perverse. It was for the appellant

DCIT, THIRUVALLA vs. MAR GREGORIOUS MEMORIAL MUTHOOT MEDICAL CENTRE, KOZHENCHERRY

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

ITA 72/COCH/2018[2007-08]Status: HeardITAT Cochin21 Feb 2019AY 2007-08

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

Section 143(3)Section 37(1)Section 45Section 57

house property." 18. The ITAT being the last forum insofar as factual determination is concerned, these findings have attained finality. In any case, as mentioned above, the learned counsel for the appellant did not argue on this aspect and did not make any efforts to show as to how the aforesaid findings were perverse. It was for the appellant

THE ACIT, THIRUVALLA vs. M/S.MUTHOOT PROPERTIES & INVESTMENTS, KOZHENCHERRY

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

ITA 73/COCH/2018[2002-03]Status: HeardITAT Cochin21 Feb 2019AY 2002-03

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

Section 143(3)Section 37(1)Section 45Section 57

house property." 18. The ITAT being the last forum insofar as factual determination is concerned, these findings have attained finality. In any case, as mentioned above, the learned counsel for the appellant did not argue on this aspect and did not make any efforts to show as to how the aforesaid findings were perverse. It was for the appellant

DCIT, THIRUVALLA vs. MUTHOOT PROPERTIES & INVESTMENTS,, KOZHENCHERRY

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

ITA 74/COCH/2018[2003-04]Status: HeardITAT Cochin21 Feb 2019AY 2003-04

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

Section 143(3)Section 37(1)Section 45Section 57

house property." 18. The ITAT being the last forum insofar as factual determination is concerned, these findings have attained finality. In any case, as mentioned above, the learned counsel for the appellant did not argue on this aspect and did not make any efforts to show as to how the aforesaid findings were perverse. It was for the appellant

DCIT, THIRUVALLA vs. MAR GREGORIOUS MEMORIAL MUTHOOT MEDICAL CENTRE, KOZHENCHERRY

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

ITA 70/COCH/2018[2003-04]Status: HeardITAT Cochin21 Feb 2019AY 2003-04

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

Section 143(3)Section 37(1)Section 45Section 57

house property." 18. The ITAT being the last forum insofar as factual determination is concerned, these findings have attained finality. In any case, as mentioned above, the learned counsel for the appellant did not argue on this aspect and did not make any efforts to show as to how the aforesaid findings were perverse. It was for the appellant

DCIT, THIRUVALLA vs. MAR GREGORIOUS MEMORIAL MUTHOOT MEDICAL CENTRE, KOZHENCHERRY

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

ITA 71/COCH/2018[2004-05]Status: HeardITAT Cochin21 Feb 2019AY 2004-05

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

Section 143(3)Section 37(1)Section 45Section 57

house property." 18. The ITAT being the last forum insofar as factual determination is concerned, these findings have attained finality. In any case, as mentioned above, the learned counsel for the appellant did not argue on this aspect and did not make any efforts to show as to how the aforesaid findings were perverse. It was for the appellant

SRI. ELDHOSE K. VARGHESE,MUVATTUPUZHA vs. THEDCIT, ERNAKULAM

In the result, appeals for assessment year 2006-07 to 2008-09 and 2010-11 are allowed while the appeals of the assessee for assessment year 2009-10, 2011-12 and 2012-13 are partly allowed

ITA 261/COCH/2016[2006-07]Status: DisposedITAT Cochin03 Oct 2017AY 2006-07

Bench: Shri P. K. Bansal & Shri George George K.

Section 132Section 143(1)Section 143(2)Section 153ASection 153CSection 234A

House, Central Circle-1, Mekkadambu – P.O. Ernakulam. Muvattupuzha. PAN:AAFPE 4655 C (Appellant) (Respondent) Appellant by Shri T. M. Sreedharan Respondent by Shri Sudhanshu Shekhar, CIT, D.R. Date of hearing 27/09/2017 Date of pronouncement 04/10/2017 ORDER PER P. K. BANSAL, V.P. All these appeals have been filed by the assessee against the consolidated order of CIT(A) dated 31/03/2016

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]

Section 263

IV-D after separating the same into sums to be assessed under heads (i) income from house property and (ii) profit and gains of business and profession strictly following the contours set by decision of jurisdictional High Court in the case of Attukal Shopping Complex P. Ltd. vs. CIT reported in 259 ITR 567. B Pass necessary order recomputing income

M/S BEST BAKERY & ICE CREAM PARLOUR,ANGAMALLY vs. ACIT, ERNAKULAM

In the result, the appeals of the assessee in ITA Nos

ITA 513/COCH/2010[2007-08]Status: DisposedITAT Cochin16 Dec 2019AY 2007-08

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

For Respondent: Sri. Sudhanshu Shekhar Jha, CIT(DR)

House Property (as returned) :Rs.42,000 Income from business Loss admitted as per return (-):Rs. 7,323 Add: Undisclosed income (i) From Liquor Sales as discussed in para 7.1 Rs.1,78,19,693 (ii) From Restaurant Sales as discussed in para 7.2 to 7.4Rs. 17,56,400 (iii) From sale of cigarettes as discussed in para

M/S. MATHA ENTERPRISES,,ANGAMALLY vs. ACIT, ERNAKULAM

In the result, the appeals of the assessee in ITA Nos

ITA 308/COCH/2010[2007-08]Status: DisposedITAT Cochin16 Dec 2019AY 2007-08

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

For Respondent: Sri. Sudhanshu Shekhar Jha, CIT(DR)

House Property (as returned) :Rs.42,000 Income from business Loss admitted as per return (-):Rs. 7,323 Add: Undisclosed income (i) From Liquor Sales as discussed in para 7.1 Rs.1,78,19,693 (ii) From Restaurant Sales as discussed in para 7.2 to 7.4Rs. 17,56,400 (iii) From sale of cigarettes as discussed in para

M/S BEST BAKERY & ICE CREAM PARLOUR,ANGAMALLY vs. ACIT, ERNAKULAM

In the result, the appeals of the assessee in ITA Nos

ITA 509/COCH/2010[2003-04]Status: DisposedITAT Cochin16 Dec 2019AY 2003-04

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

For Respondent: Sri. Sudhanshu Shekhar Jha, CIT(DR)

House Property (as returned) :Rs.42,000 Income from business Loss admitted as per return (-):Rs. 7,323 Add: Undisclosed income (i) From Liquor Sales as discussed in para 7.1 Rs.1,78,19,693 (ii) From Restaurant Sales as discussed in para 7.2 to 7.4Rs. 17,56,400 (iii) From sale of cigarettes as discussed in para

DCIT, ERNAKULAM vs. MATHA ENTERPRISES, ANGAMALLY

In the result, the appeals of the assessee in ITA Nos

ITA 269/COCH/2010[2001-02]Status: DisposedITAT Cochin16 Dec 2019AY 2001-02

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

For Respondent: Sri. Sudhanshu Shekhar Jha, CIT(DR)

House Property (as returned) :Rs.42,000 Income from business Loss admitted as per return (-):Rs. 7,323 Add: Undisclosed income (i) From Liquor Sales as discussed in para 7.1 Rs.1,78,19,693 (ii) From Restaurant Sales as discussed in para 7.2 to 7.4Rs. 17,56,400 (iii) From sale of cigarettes as discussed in para

M/S. MATHA ENTERPRISES,,ANGAMALLY vs. ACIT, ERNAKULAM

In the result, the appeals of the assessee in ITA Nos

ITA 304/COCH/2010[2003-04]Status: DisposedITAT Cochin16 Dec 2019AY 2003-04

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

For Respondent: Sri. Sudhanshu Shekhar Jha, CIT(DR)

House Property (as returned) :Rs.42,000 Income from business Loss admitted as per return (-):Rs. 7,323 Add: Undisclosed income (i) From Liquor Sales as discussed in para 7.1 Rs.1,78,19,693 (ii) From Restaurant Sales as discussed in para 7.2 to 7.4Rs. 17,56,400 (iii) From sale of cigarettes as discussed in para

M/S BEST BAKERY & ICE CREAM PARLOUR,ANGAMALLY vs. ACIT, ERNAKULAM

In the result, the appeals of the assessee in ITA Nos

ITA 507/COCH/2010[2001-02]Status: DisposedITAT Cochin16 Dec 2019AY 2001-02

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

For Respondent: Sri. Sudhanshu Shekhar Jha, CIT(DR)

House Property (as returned) :Rs.42,000 Income from business Loss admitted as per return (-):Rs. 7,323 Add: Undisclosed income (i) From Liquor Sales as discussed in para 7.1 Rs.1,78,19,693 (ii) From Restaurant Sales as discussed in para 7.2 to 7.4Rs. 17,56,400 (iii) From sale of cigarettes as discussed in para

M/S. MATHA ENTERPRISES,,ANGAMALLY vs. ACIT, ERNAKULAM

In the result, the appeals of the assessee in ITA Nos

ITA 303/COCH/2010[2002-03]Status: DisposedITAT Cochin16 Dec 2019AY 2002-03

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

For Respondent: Sri. Sudhanshu Shekhar Jha, CIT(DR)

House Property (as returned) :Rs.42,000 Income from business Loss admitted as per return (-):Rs. 7,323 Add: Undisclosed income (i) From Liquor Sales as discussed in para 7.1 Rs.1,78,19,693 (ii) From Restaurant Sales as discussed in para 7.2 to 7.4Rs. 17,56,400 (iii) From sale of cigarettes as discussed in para

THE ACIT, CIRCLE-1(1), ERNAKULAM, ERNAKULAM vs. SRI.MATHAI XAVIER, KOTHAMANGALAM

In the result, the appeal of the assessee is partly allowed and the appeals

ITA 451/COCH/2007[1999-2000]Status: DisposedITAT Cochin17 Jan 2019AY 1999-2000

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

Section 2(24)(vi)Section 48

35 cents of land in Ootacamund and gifted 17 cents to Smt. Farhana. This statement was recorded by TRO on 10/02/2005 and the assessment order was passed on 29/03/2004. In the sworn statement, it was stated that she had I.T.A. Nos.605/Coch/2005 & others constructed a residential house in the said gifted property with assistance from Ismail Sait and utilizing own funds