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5 results for “house property”+ Section 32(2)clear

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Key Topics

Section 54B7Section 43C3Section 54F3Section 1472Section 69A2Section 115B2Section 1442Capital Gains2Deduction2Addition to Income

LAT SMT. SAROJ BANSAL,DEHRADUN vs. ITO, WARD-2(3), DEHRADUN

In the result, the appeal is allowed for statistical purposes

ITA 3941/DEL/2018[2013-14]Status: DisposedITAT Dehradun23 Jun 2023AY 2013-14
Section 147Section 54F

2 AY: 2013-14 had sold one of the properties in assessment year 2011-12 and assessment year 2012-13. According to learned AR, the assessee had only invested in the property in the capacity of investor for the purpose of earning capital appreciation thereon. The intention of the assessee at the time of purchase of properties in the capacity

MUSSORIE DEHRADUN DEVELOPMENT AUTHORITY ,DEHRADUN vs. DY.CIT, DEHRADUN

In the result, the appeal of the assessee is partly allowed as above

ITA 55/DDN/2023[2014-15]Status: DisposedITAT Dehradun19 Feb 2025AY 2014-15

Bench: the date of agreement. In his reply AR of the assessee submitted that only Rs.14,00,415/- was received during the year and the assessee has inadvertently forgot to include this amount in its income. So, this may be considered as income from transfer of the above property. He furnished receipt of the above amount which is place on record. MDDA

2
Section 4Section 43C

property. He furnished receipt of the above amount which is place on record. Page 2 MDDA Sub-section 4 of section 43CA clearly states that the provisions of sub-section (3) shall apply only in a case where the amount of consideration or a part thereof has been received by any mode other than cash on or before the date

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

DCIT, CENTRAL CIRCLE, DEHRADUN vs. SWARNGANGA CONSTRUCTION P.LTD, BHILWARA

In the result, both the appeals of the revenue are allowed for statistical purposes

ITA 186/DDN/2019[2012-13]Status: DisposedITAT Dehradun14 Dec 2021AY 2012-13

Bench: Shri R.K. Panda & Shri V.P. Rao

For Appellant: Sh. N.S. Jangpangi, CIT/DRFor Respondent: Sh. Kapil Goel, Advocate
Section 144Section 153CSection 249(3)Section 250(4)Section 271(1)(c)

House, Old RTO Road, Bhilwara (Rajasthan), PAN : AAPCS5792P (Appellant) (Respondent) Appellant by : Sh. N.S. Jangpangi, CIT/DR Respondent by : Sh. Kapil Goel, Advocate Date of hearing: 24.11.2021 Date of order : 14.12.2021 ORDER PER V.P. RAO, J.M. These two appeals by the Revenue are directed against two separate orders of CIT(A) dated 27.09.2019 and 30.09.2019 arising from the assessment order passed

CHANDRA KANT GUPTA,HALDWANI vs. CIT(A), NATIONAL FACELESS APPEAL CENTRE DELHI

In the result, appeal of the assessee is partly allowed

ITA 16/DDN/2022[2017-18]Status: DisposedITAT Dehradun23 Jun 2023AY 2017-18

Bench: Us, The Only Effective Issue To Be Decided In This Appeal Is As Ay: 2017-18 To Whether The Learned Commissioner Of India Tax (Appeals)(Nfac)

Section 115BSection 69A

house belonging to the assessee and as such there is no 2 AY: 2017-18 burden of payment of rent. The assessee during his tenure in Government service was posted in various locations outside his home town. Accordingly, he had to maintain the dual establishments and also had to frequently withdraw cash from the bank account in which his salary