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.

6 results for “house property”+ Exemptionclear

Sorted by relevance

Mumbai2,324Delhi1,721Bangalore823Chennai762Karnataka583Kolkata349Jaipur273Ahmedabad251Pune195Hyderabad185Chandigarh117Cochin110Indore105Lucknow67Raipur67Calcutta58Telangana56SC52Nagpur50Visakhapatnam32Patna30Surat27Rajkot26Cuttack26Guwahati25Amritsar18Jodhpur14Kerala12Agra10Rajasthan7Allahabad7Dehradun6Punjab & Haryana4Ranchi4A.K. SIKRI ROHINTON FALI NARIMAN3Jabalpur3Andhra Pradesh2Panaji1Orissa1ANIL R. DAVE SHIVA KIRTI SINGH1D.K. JAIN JAGDISH SINGH KHEHAR1Gauhati1T.S. THAKUR ROHINTON FALI NARIMAN1J&K1Varanasi1Himachal Pradesh1

Key Topics

Section 54B11Section 26311Section 143(3)6Section 405Section 1474Section 43B4Section 113Section 12A3Capital Gains3Deduction

OMWATI,DEHRADUN vs. PR.CIT, DEHRADUN

In the result, the appeal of the assessee is allowed

ITA 6853/DEL/2017[2010-11]Status: DisposedITAT Dehradun15 Sept 2023AY 2010-11

Bench: Shri Challa Nagendra Prasad & Shri M. Balaganeshsmt. Omwati Pr. Cit W/O Sh. Dariyav Singh Dehradun 171/1, Vasant Vihar, Vs. Dehradun Pan-Aanpw 6438K (Appellant) (Respondent)

Section 143(3)Section 147Section 148Section 263Section 54B

property being House No. 267, Sector 9-C, situated in Chandigarh and used for purchase of a new asset/residential house. 26. The appeals are, therefore, allowed with no order as to costs. The impugned judgments are quashed and set aside and the Authorities are directed to re-assess the income of the appellants for the Assessment Year 2005-2006, after

MUSSOORIE DEHRADUN DEVELOPMENT AUTHORITY,MDDA, TRANSPORT NAGAR DEHRADUN vs. ASSISTANT COMMISSIONER OF INCOME TAX, INCOME TAX DEPARTMENT DEHRADUN

3
Addition to Income3
Disallowance3

In the result, both appeals of the assessee are dismissed as above

ITA 95/DDN/2023[2017-18]Status: DisposedITAT Dehradun21 Feb 2025AY 2017-18

Bench: Shri Vikas Awasthy & Shri Avdhesh Kumar Mishra

Section 43B

housing scheme, constructing roads, drains, beautification, etc., filed its Income Tax Returns (hereinafter, the ‘ITR’) of AY 2017-18 and 2018-19 on 31.10.2017 and 30.10.2018 declaring income of Rs.97,26,470/- and NIL respectively. These cases were picked up for scrutiny. During the course of assessment proceedings, the Assessing officer (hereinafter, the ‘AO’) noticed that the assessee was authorized

MUSSOORIE DEHRADUN DEVELOPMENT AUTHORITY,MDDA, TRANSPORT NAGAR DEHRADUN vs. ASSISTANT COMMISSIONER OF INCOME TAX, NATIONAL FACELESS ASSESSMENT CENTRE

In the result, both appeals of the assessee are dismissed as above

ITA 96/DDN/2023[2018-19]Status: DisposedITAT Dehradun21 Feb 2025AY 2018-19

Bench: Shri Vikas Awasthy & Shri Avdhesh Kumar Mishra

Section 43B

housing scheme, constructing roads, drains, beautification, etc., filed its Income Tax Returns (hereinafter, the ‘ITR’) of AY 2017-18 and 2018-19 on 31.10.2017 and 30.10.2018 declaring income of Rs.97,26,470/- and NIL respectively. These cases were picked up for scrutiny. During the course of assessment proceedings, the Assessing officer (hereinafter, the ‘AO’) noticed that the assessee was authorized

SH. DEVENDRA DUTT PANT,HARIDWAR vs. DCIT , UTTARKAHAND

Appeal is partly allowed in above terms

ITA 149/DDN/2025[2106-2017]Status: DisposedITAT Dehradun14 Jan 2026AY 2106-2017

Bench: Sh. Satbeer Singh Godara & Sh. Manish Agarwal

For Appellant: Sh. Salil Aggarwal, Sr. Adv. &For Respondent: Sh. A. S. Rana, Sr. DR
Section 133(6)Section 143(3)Section 54BSection 54E

House, Haridwar, Uttarakhand-249401 Uttarakhand-249401 (APPELLANT) (RESPONDENT) PAN No. ASOPP3608B Assessee by : Sh. Salil Aggarwal, Sr. Adv. & Sh. Shailesh Gupta, CA Revenue by : Sh. A. S. Rana, Sr. DR Date of Hearing: 14.01.2026 Date of Pronouncement: 14.01.2026 ORDER Per Satbeer Singh Godara, Judicial Member: This assessee’s appeal for Assessment Year 2016-17, arises against the CIT(A)/NFAC

INSTITUTE OF CLINICAL RESEARCH INDIA SOCIETY,DEHRADUN vs. CIT(A), DEHRADUN

Appeal is allowed

ITA 45/DDN/2024[2012-13]Status: DisposedITAT Dehradun13 Jun 2025AY 2012-13

Bench: Shri Satbeer Singh Godara & Shri M. Balaganesh(Through Video Conferencing) Assessment Year: 2012-13 Institute Of Clinical Research Vs. Commissioner Of Income India Society, Tax (Appeals), 1St Floor, Building No.1, Dehradun Treenetra Vihar, Near Kargt Chowk, Dehradun Pan :Aabai3710P (Appellant) (Respondent) Assessee By None Department By Sh. Amar Pal Singh, Sr. Dr

Section 11Section 12ASection 194Section 194JSection 2(15)Section 40

house property iii. Profits and gains from business or profession iv. Capital gains v. Income from other sources. 7.1. Now, let us examine Section 11 and Section 40 to decide this controversy. Section 11 to 13 is a part of Chapter 3 under the heading "Income which does not form the part of the total income". Section 11 (1) provides

SHRI ABHISHEK JOSHI,DEHRADUN vs. THE PRINCIPAL COMMISSIONER OF INCOME TAX , DEHRADUN

In the result, the appeal of the assessee is allowed

ITA 8/DDN/2021[2015-16]Status: DisposedITAT Dehradun15 Sept 2023AY 2015-16

Bench: Sh. Saktijit Dey & Shri M. Balaganeshshri Abhishek Joshi, Vs. The Pr. Cit, C/O. Parimal Patet, Gk Patet & Dehradun Co, 14 Abhishek Tower, Subhash Road, Dehradun (Appellant) (Respondent) Pan: Ajopj4300M Assessee By : Dr. Rakesh Gupta, Adv Shri Somil Aggarwal, Adv Revenue By: Shri N. S. Jangpangi, Cit Dr Date Of Hearing 26/07/2023 Date Of Pronouncement 15/09/2023

For Appellant: Dr. Rakesh gupta, AdvFor Respondent: Shri N. S. jangpangi, CIT DR
Section 143(3)Section 147Section 148Section 263Section 54F

house, by stating that all the proofs submitted were of last few months and not at the time of purchase of the property. 6. That having regard of the facts and circumstances of the case, Ld. CIT(A) has erred in law for not incorporating full reply at 14/03/2021 submitted before PCIT in the order passed u/s 263 ar 26/03/2021