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11 results for “house property”+ Section 41(1)clear

Sorted by relevance

Delhi1,967Mumbai1,766Bangalore702Karnataka603Ahmedabad381Chennai363Jaipur343Hyderabad277Kolkata253Chandigarh217Indore171Pune171Surat140Cochin134Telangana119Visakhapatnam84Amritsar79Raipur71Rajkot68Calcutta57Lucknow50SC44Cuttack43Nagpur42Agra27Guwahati24Patna23Rajasthan14Dehradun11Jodhpur9Varanasi7Allahabad7Orissa6Kerala5Ranchi2Jabalpur2Andhra Pradesh2Panaji1T.S. THAKUR ROHINTON FALI NARIMAN1H.L. DATTU S.A. BOBDE1Punjab & Haryana1

Key Topics

Section 153A24Section 40A(3)18Disallowance10House Property9Addition to Income7Section 143(1)6Section 1326Section 40A6Search & Seizure

PRAKASHI UNIYAL,DEHRADUN vs. ITO, KOTDWAR

In the result, appeal filed by the assessee is partly allowed for statistical purposes

ITA 7145/DEL/2017[2009-10]Status: DisposedITAT Dehradun13 May 2020AY 2009-10

Bench: Shri Sudhanshu Srivastava & Shri Prashant Maharishia Y 2009-10 Appellant Respondent Ms Praksahi Uniyal The Income Tax Officer F-27 Thdc Colony Vs. Kotdwar Ajabpur Dehradun Pan : Ccxpp8494E ( Appellant ) ( Respondent )

Section 143Section 147Section 148Section 54Section 69

property is beyond the prescribed time limit. For this proposition he relied upon the decision of the honourable Delhi High Court in case of CIT versus Bharti Misra [41 taxman.com 50] wherein it has been held that the deduction under section 54F cannot be denied for commencing the construction of new house before sale of original asset. He therefore submitted

6
Section 43B4
Section 543
Section 1483

LATE SHRI CHANDRA PRAKASH CHAUDHARY THROUGH LEAGAL HEIR MRS. ANJU CHAUDHARY,NEW DELHI vs. DCIT, CIRCLE- 1 , DEHRADUN

ITA 4258/DEL/2018[2008-09]Status: DisposedITAT Dehradun18 Dec 2023AY 2008-09
Section 143(3)Section 153A(1)(b)Section 43Section 43(5)

House Property income Rs. 1,37,980/- Business Income Rs. 34,04,580/- Short Term Capital Gain Rs. 26,383/- Income from other sources Rs. 12,388/- Taxable Income Rs. 35,81,330/- 6. Aggrieved by the assessment order dated 26/06/2014 passed u/s 143(3)/153Ac(1)(b)/254 of the Act, the assessee preferred an Appeal before

LATE SHRI CHANDRA PRAKASH CHAUDHARY THROUGH LEAGAL HEIR MRS. ANJU CHAUDHARY,NEW DELHI vs. DCIT, CIRCLE- 1 , DEHRADUN

ITA 4259/DEL/2018[2009-10]Status: DisposedITAT Dehradun18 Dec 2023AY 2009-10
Section 143(3)Section 153A(1)(b)Section 43Section 43(5)

House Property income Rs. 1,37,980/- Business Income Rs. 34,04,580/- Short Term Capital Gain Rs. 26,383/- Income from other sources Rs. 12,388/- Taxable Income Rs. 35,81,330/- 6. Aggrieved by the assessment order dated 26/06/2014 passed u/s 143(3)/153Ac(1)(b)/254 of the Act, the assessee preferred an Appeal before

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

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

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

MANAV JOHAR,RISHIKESH vs. DCIT, CENTRAL CIRCLE, DEHRADUN

ITA 7093/DEL/2017[2012-13]Status: DisposedITAT Dehradun26 Nov 2020AY 2012-13
Section 132Section 143(1)Section 153ASection 40ASection 40A(3)

house property, capital gain and other sources. The assessee had filed the return of income declaring total income at Rs. 22,13,440/- and agricultural income of Rs. 46,92,034/-. The return was processed u/s 143(1) of the Income Tax Act, 1961 (hereinafter called ‘the Act’). A search and seizure operation was conducted

MEENA JOHAR,RISHIKESH vs. DCIT, CENTRAL CIRCLE, DEHRADUN

ITA 7097/DEL/2017[2015-16]Status: DisposedITAT Dehradun26 Nov 2020AY 2015-16
Section 132Section 143(1)Section 153ASection 40ASection 40A(3)

house property, capital gain and other sources. The assessee had filed the return of income declaring total income at Rs. 22,13,440/- and agricultural income of Rs. 46,92,034/-. The return was processed u/s 143(1) of the Income Tax Act, 1961 (hereinafter called ‘the Act’). A search and seizure operation was conducted

MANSI JOHAR,RISHIKESH vs. DCIT, CENTRAL CIRCLE, DEHRADUN

ITA 7098/DEL/2017[2010-11]Status: DisposedITAT Dehradun26 Nov 2020AY 2010-11
Section 132Section 143(1)Section 153ASection 40ASection 40A(3)

house property, capital gain and other sources. The assessee had filed the return of income declaring total income at Rs. 22,13,440/- and agricultural income of Rs. 46,92,034/-. The return was processed u/s 143(1) of the Income Tax Act, 1961 (hereinafter called ‘the Act’). A search and seizure operation was conducted

MANSI JOHAR,RISHIKESH vs. DCIT, CENTRAL CIRCLE, DEHRADUN

ITA 7099/DEL/2017[2012-13]Status: DisposedITAT Dehradun26 Nov 2020AY 2012-13
Section 132Section 143(1)Section 153ASection 40ASection 40A(3)

house property, capital gain and other sources. The assessee had filed the return of income declaring total income at Rs. 22,13,440/- and agricultural income of Rs. 46,92,034/-. The return was processed u/s 143(1) of the Income Tax Act, 1961 (hereinafter called ‘the Act’). A search and seizure operation was conducted

MANAV JOHAR,RISHIKESH vs. DCIT, CENTRAL CIRCLE, DEHRADUN

ITA 7092/DEL/2017[2010-11]Status: DisposedITAT Dehradun26 Nov 2020AY 2010-11
Section 132Section 143(1)Section 153ASection 40ASection 40A(3)

house property, capital gain and other sources. The assessee had filed the return of income declaring total income at Rs. 22,13,440/- and agricultural income of Rs. 46,92,034/-. The return was processed u/s 143(1) of the Income Tax Act, 1961 (hereinafter called ‘the Act’). A search and seizure operation was conducted

MEENA JOHAR,RISHIKESH vs. DCIT, CENTRAL CIRCLE, DEHRADUN

ITA 7095/DEL/2017[2010-11]Status: DisposedITAT Dehradun26 Nov 2020AY 2010-11
Section 132Section 143(1)Section 153ASection 40ASection 40A(3)

house property, capital gain and other sources. The assessee had filed the return of income declaring total income at Rs. 22,13,440/- and agricultural income of Rs. 46,92,034/-. The return was processed u/s 143(1) of the Income Tax Act, 1961 (hereinafter called ‘the Act’). A search and seizure operation was conducted