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135 results for “house property”+ Section 81clear

Sorted by relevance

Delhi1,454Mumbai1,218Karnataka545Bangalore487Chennai277Ahmedabad275Jaipur249Kolkata205Hyderabad195Surat171Cochin135Chandigarh121Indore119Pune95Telangana80Raipur60Calcutta54Amritsar50Visakhapatnam47Rajkot40Lucknow33Nagpur33Cuttack24SC22Guwahati11Agra9Jodhpur8Rajasthan6Dehradun3Allahabad3Orissa3Ranchi2Patna2Andhra Pradesh1Punjab & Haryana1Varanasi1Kerala1

Key Topics

Section 25088Addition to Income36Section 143(3)31Section 37(1)26Section 26315Capital Gains11Section 10(37)10Section 2(24)(vi)8Section 488

SMT. MARIES JOSEPH,THRISSUR vs. DCIT, INT. TAXATION, KOCHI, KOCHI

In the result, appeal in ITA No

ITA 566/COCH/2022[2015-2016]Status: DisposedITAT Cochin02 Jan 2023AY 2015-2016

Bench: Shri N. V. Vasudevan & Ms. Padmavathy S

For Appellant: Shri. Arun Raj S, AdvocateFor Respondent: Smt. J M Jamuna Devi, Sr AR
Section 250Section 271(1)(c)Section 54F

house (apartment in Sobha City), other than the New Asset and therefore the conditions under section 54F is not satisfied and accordingly it was proposed to disallow the entire claim under section 54F. 4. The assessee filed reply dated 29-8-2017 to the notice stating that the conditions under section 54F is satisfied and that the entire payments towards

SMT. MARIES JOSEPH,THRISSUR vs. DCIT, INT. TAXATION, KOCHI, KOCHI

Showing 1–20 of 135 · Page 1 of 7

Section 143(2)7
Deduction7
Disallowance7

In the result, appeal in ITA No

ITA 613/COCH/2022[2015-2016]Status: DisposedITAT Cochin02 Jan 2023AY 2015-2016

Bench: Shri N. V. Vasudevan & Ms. Padmavathy S

For Appellant: Shri. Arun Raj S, AdvocateFor Respondent: Smt. J M Jamuna Devi, Sr AR
Section 250Section 271(1)(c)Section 54F

house (apartment in Sobha City), other than the New Asset and therefore the conditions under section 54F is not satisfied and accordingly it was proposed to disallow the entire claim under section 54F. 4. The assessee filed reply dated 29-8-2017 to the notice stating that the conditions under section 54F is satisfied and that the entire payments towards

ROSE GEORGE KOLLANUR,THRISSUR vs. ITO WARD 2(2), THRISSUR, THRISSUR

In the result, the appeal by the assessee is allowed

ITA 610/COCH/2022[2014-2015]Status: DisposedITAT Cochin19 Dec 2022AY 2014-2015

Bench: Shri N. V. Vasudevan & Ms. Padmavathy Sassessment Year : 2014-15

For Appellant: Shri V Ramnath, CAFor Respondent: Smt. J M Jamuna Devi, Sr. AR
Section 139(1)Section 143(3)Section 54Section 54F

81,324/- under Section 54F of the Act has been allowed which is opposed to facts, circumstances and the law applicable to this case. 2. The Learned Income Tax Officer has failed to notice the fact that a substantial portion amounting to Rs. 98,20,984/- had Page 2 of 10 been paid to M/s Varapradha Real Estates

M/S.MUTHOOTT MINI FINANCIERS P. LTD,KOZHENCHERRY vs. THE DCIT, CEN-CIRCLE-2,, ERNAKULAM

In the result, the appeals filed by the assessee are partly allowed for statistical

ITA 277/COCH/2019[2010-11]Status: DisposedITAT Cochin19 May 2020AY 2010-11

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

Section 14ASection 32

house property. As such, the assessee cannot have any grievance and is entitled to only deduction u/s. 24 of the I.T. Act. Thus, this ground of appeal of the assessee in ITA No.279/Coch/2019 for the assessment year 2012-13 is dismissed. Thus, the appeals of the assessee in ITA I.T.A. Nos.277-279/Coch/2019 . Nos.277 & 278/Coch/2019 for the assessment year

M/S.MUTHOOTT MINI FINANCIERS P. LTD,KOZHENCHERRY vs. THE DCIT, CEN-CIRCLE-2,, ERNAKULAM

In the result, the appeals filed by the assessee are partly allowed for statistical

ITA 278/COCH/2019[2011-12]Status: DisposedITAT Cochin19 May 2020AY 2011-12

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

Section 14ASection 32

house property. As such, the assessee cannot have any grievance and is entitled to only deduction u/s. 24 of the I.T. Act. Thus, this ground of appeal of the assessee in ITA No.279/Coch/2019 for the assessment year 2012-13 is dismissed. Thus, the appeals of the assessee in ITA I.T.A. Nos.277-279/Coch/2019 . Nos.277 & 278/Coch/2019 for the assessment year

M/S.MUTHOOTT MINI FINANCIERS P. LTD,KOZHENCHERRY vs. THE DCIT, CEN-CIRCLE-2,, ERNAKULAM

In the result, the appeals filed by the assessee are partly allowed for statistical

ITA 279/COCH/2019[2012-13]Status: DisposedITAT Cochin19 May 2020AY 2012-13

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

Section 14ASection 32

house property. As such, the assessee cannot have any grievance and is entitled to only deduction u/s. 24 of the I.T. Act. Thus, this ground of appeal of the assessee in ITA No.279/Coch/2019 for the assessment year 2012-13 is dismissed. Thus, the appeals of the assessee in ITA I.T.A. Nos.277-279/Coch/2019 . Nos.277 & 278/Coch/2019 for the assessment year

THE ITO, WARD-2, THODUPUZHA, THODUPUZHA vs. SRI.MARTIN JOHNY, KOTHAMANGALAM

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

ITA 354/COCH/2006[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

House, Ernakulam. Ramallur, Kothamangalam. The Assistant Commissioner 8. Shri Jose Mathew, of Income-tax, Circle-1(1), M/s. E.V. Mathai & Sons, Ernakulam. Kothamangalam. Assessee by Shri Mathew Joseph, CA Revenue by Smt. A.S. Bindhu, Sr. DR Date of hearing 30/11/2018 Date of pronouncement 17/01/2019 O R D E R Per CHANDRA POOJARI, AM: These appeals filed by the assessee

THE ACIT, CIR-1(1), ERNAKULAM, ERNAKULAM vs. SRI.JOSE MATHEW, M/S.E.V.MTHAI & SONS, KOTHAMANGALAM

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

ITA 450/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

House, Ernakulam. Ramallur, Kothamangalam. The Assistant Commissioner 8. Shri Jose Mathew, of Income-tax, Circle-1(1), M/s. E.V. Mathai & Sons, Ernakulam. Kothamangalam. Assessee by Shri Mathew Joseph, CA Revenue by Smt. A.S. Bindhu, Sr. DR Date of hearing 30/11/2018 Date of pronouncement 17/01/2019 O R D E R Per CHANDRA POOJARI, AM: These appeals filed by the assessee

THE ACIT, CIRCLE-1(1), ERNAKULAM, ERNAKULAM vs. SRI.E.M.PAUL, EDAKATTUKUDIYIL, KOTHAMANGALAM

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

ITA 449/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

House, Ernakulam. Ramallur, Kothamangalam. The Assistant Commissioner 8. Shri Jose Mathew, of Income-tax, Circle-1(1), M/s. E.V. Mathai & Sons, Ernakulam. Kothamangalam. Assessee by Shri Mathew Joseph, CA Revenue by Smt. A.S. Bindhu, Sr. DR Date of hearing 30/11/2018 Date of pronouncement 17/01/2019 O R D E R Per CHANDRA POOJARI, AM: These appeals filed by the assessee

THE ITO, WD-2, THODUPUZHA, THODUPUZHA vs. SRI.E.J.SONY, KOTHAMANGALAM

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

ITA 355/COCH/2006[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

House, Ernakulam. Ramallur, Kothamangalam. The Assistant Commissioner 8. Shri Jose Mathew, of Income-tax, Circle-1(1), M/s. E.V. Mathai & Sons, Ernakulam. Kothamangalam. Assessee by Shri Mathew Joseph, CA Revenue by Smt. A.S. Bindhu, Sr. DR Date of hearing 30/11/2018 Date of pronouncement 17/01/2019 O R D E R Per CHANDRA POOJARI, AM: These appeals filed by the assessee

THEACIT, CIR-1(1),EKM, ERNAKULAM vs. SRI.E.M.JOHNY, KOTHAMANGALAM

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

ITA 453/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

House, Ernakulam. Ramallur, Kothamangalam. The Assistant Commissioner 8. Shri Jose Mathew, of Income-tax, Circle-1(1), M/s. E.V. Mathai & Sons, Ernakulam. Kothamangalam. Assessee by Shri Mathew Joseph, CA Revenue by Smt. A.S. Bindhu, Sr. DR Date of hearing 30/11/2018 Date of pronouncement 17/01/2019 O R D E R Per CHANDRA POOJARI, AM: These appeals filed by the assessee

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

House, Ernakulam. Ramallur, Kothamangalam. The Assistant Commissioner 8. Shri Jose Mathew, of Income-tax, Circle-1(1), M/s. E.V. Mathai & Sons, Ernakulam. Kothamangalam. Assessee by Shri Mathew Joseph, CA Revenue by Smt. A.S. Bindhu, Sr. DR Date of hearing 30/11/2018 Date of pronouncement 17/01/2019 O R D E R Per CHANDRA POOJARI, AM: These appeals filed by the assessee

SRI.ESSA ISMAIL SAIT,ERNAKULAM vs. THE ACIT,CIR-2(1),, ERNAKULAM

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

ITA 605/COCH/2005[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

House, Ernakulam. Ramallur, Kothamangalam. The Assistant Commissioner 8. Shri Jose Mathew, of Income-tax, Circle-1(1), M/s. E.V. Mathai & Sons, Ernakulam. Kothamangalam. Assessee by Shri Mathew Joseph, CA Revenue by Smt. A.S. Bindhu, Sr. DR Date of hearing 30/11/2018 Date of pronouncement 17/01/2019 O R D E R Per CHANDRA POOJARI, AM: These appeals filed by the assessee

THE ITO, WD-2, THODUPUZHA, THODUPUZHA vs. SRI.TOMY MATHEW PARTNER OF MATHAI SONS, KOTHAMANGALAM

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

ITA 419/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

House, Ernakulam. Ramallur, Kothamangalam. The Assistant Commissioner 8. Shri Jose Mathew, of Income-tax, Circle-1(1), M/s. E.V. Mathai & Sons, Ernakulam. Kothamangalam. Assessee by Shri Mathew Joseph, CA Revenue by Smt. A.S. Bindhu, Sr. DR Date of hearing 30/11/2018 Date of pronouncement 17/01/2019 O R D E R Per CHANDRA POOJARI, AM: These appeals filed by the assessee

INFOPARKS KERALA,TRIVANDRUM vs. THE JT DIRECTOR OF IT (OSD) EXEM), COCHIN

In the result, the assessee’s appeals are partly allowed

ITA 76/COCH/2015[2010-11]Status: DisposedITAT Cochin11 Aug 2023AY 2010-11

Bench: Shri Sanjay Arora, Am & Shri Aby T. Varkey, Jm

For Appellant: Sri. Rajakannan, AdvocateFor Respondent: Smt. J.M. Jamuna Devi, Sr.AR
Section 11Section 11(1)Section 12ASection 143(3)Section 2(15)

property’ (IFHP), and cannot be treated as business income. Reliance stood also placed by it on the decisions in Addl.CIT v. Surat Art and Silk Mfrs. Assn. [1980] 121 ITR 1 (SC); CIT v. Gujarat Maritime Board [2007] 295 ITR 561 (SC); CIT v. Dawoodi Bohra Jamat [2014] 364 ITR 31 (SC); and DIT(E) v. Sabarmati Ashram Gaushala Trust

INFOPARKS KERALA,TRIVANDRUM vs. THE JT DIRECTOR OF IT (OSD) EXEM), COCHIN

In the result, the assessee’s appeals are partly allowed

ITA 75/COCH/2015[2009-10]Status: DisposedITAT Cochin11 Aug 2023AY 2009-10

Bench: Shri Sanjay Arora, Am & Shri Aby T. Varkey, Jm

For Appellant: Sri. Rajakannan, AdvocateFor Respondent: Smt. J.M. Jamuna Devi, Sr.AR
Section 11Section 11(1)Section 12ASection 143(3)Section 2(15)

property’ (IFHP), and cannot be treated as business income. Reliance stood also placed by it on the decisions in Addl.CIT v. Surat Art and Silk Mfrs. Assn. [1980] 121 ITR 1 (SC); CIT v. Gujarat Maritime Board [2007] 295 ITR 561 (SC); CIT v. Dawoodi Bohra Jamat [2014] 364 ITR 31 (SC); and DIT(E) v. Sabarmati Ashram Gaushala Trust

INFOPARKS KERALA,COCHIN vs. THE ACIT, COCHIN

In the result, the assessee’s appeals are partly allowed

ITA 77/COCH/2015[2011-12]Status: DisposedITAT Cochin11 Aug 2023AY 2011-12

Bench: Shri Sanjay Arora, Am & Shri Aby T. Varkey, Jm

For Appellant: Sri. Rajakannan, AdvocateFor Respondent: Smt. J.M. Jamuna Devi, Sr.AR
Section 11Section 11(1)Section 12ASection 143(3)Section 2(15)

property’ (IFHP), and cannot be treated as business income. Reliance stood also placed by it on the decisions in Addl.CIT v. Surat Art and Silk Mfrs. Assn. [1980] 121 ITR 1 (SC); CIT v. Gujarat Maritime Board [2007] 295 ITR 561 (SC); CIT v. Dawoodi Bohra Jamat [2014] 364 ITR 31 (SC); and DIT(E) v. Sabarmati Ashram Gaushala Trust

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 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

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