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9 results for “house property”+ Section 46clear

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Key Topics

Section 153A24Section 40A(3)18Section 54B7House Property7Addition to Income7Section 143(1)6Section 1326Section 40A6Disallowance6

SUSHILA BISHT,DEHRADUN vs. ADD. CIT RANGE-02, DEHRADUN

In the result, the appeal of the Assessee is allowed

ITA 3288/DEL/2019[2014-15]Status: DisposedITAT Dehradun15 Sept 2023AY 2014-15

Bench: Sh. C. N. Prasad & Shri M. Balaganesh(Through Video Conferencing) Sushila Bisht, Vs. Addl Cit, Ajabpur Kalan, C-100, Shanti Range-02, Vihar, Phase-1, Dehradun Dehradun (Appellant) (Respondent) Pan: Ajepb0822E

For Appellant: Shri Rajeev Sahani, CAFor Respondent: Shri Parmod Verma, Sr. DR
Section 143(3)Section 269Section 269SSection 271D

house property for Rs. 75 lakhs. b) The Assessee borrowed unsecured loan from Shri Bikram Singh Bisht (husband) to the tune of Rs. 18,46,320/- which included a sum of Rs. 1,50,000/- received in cash. c) The entire borrowings made by the Assessee from her husband Shri Bikram Singh Bisht is reflected in the balance sheet

Search & Seizure6
Section 271D4
Section 143(3)2

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 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

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

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

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

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

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

property yielding agricultural produce on the basis of its yield? At the risk of repetition, we may mention that not all of these factors would be present or absent in any case and that in each case one or more of those factors may make appearance and that the ultimate decision will have to be reached on a balanced consideration