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235 results for “house property”+ Section 251(2)clear

Sorted by relevance

Delhi235Mumbai187Bangalore73Jaipur72Chandigarh50Hyderabad35Pune26Chennai25Amritsar21Raipur15Lucknow14Kolkata13Nagpur12Ahmedabad11Indore9Rajkot8Surat7Cochin6Patna5SC3Cuttack2Guwahati2Varanasi1Jabalpur1Jodhpur1Agra1

Key Topics

Addition to Income83Section 153A59Section 6849Section 26349Section 143(3)36Search & Seizure28Section 143(2)26Disallowance26Penalty26

SMT. RITU SINGH,DELHI vs. ITO, NEW DELHI

In the result, appeal of the assessee is allowed

ITA 6504/DEL/2016[2012-13]Status: DisposedITAT Delhi24 Feb 2023AY 2012-13

Bench: Shri Shamim Yahya & Ms. Astha Chandraasstt. Year: 2012-13

For Appellant: Shri Hiren Mehta, CAFor Respondent: Ms. Princy Singla, Sr. DR
Section 143(1)Section 143(3)Section 54Section 68

2) of section 251 of the Act and made the impugned enhancement without allowing reasonable opportunity of showing cause to the assessee against the said enhancement. The stand of the assessee has all along been that the amendment restricting the benefit of exemption under section 54 to one house property

Showing 1–20 of 235 · Page 1 of 12

...
Section 14725
Section 251(1)25
Section 115J25

TUBE ROSE ESTATES PVT. LTD. ,NEW DELHI vs. ACIT, CIRCLE- 16(1), NEW DELHI

In the result ground number one – three of the appeal of the assessee are allowed

ITA 3136/DEL/2018[2010-11]Status: DisposedITAT Delhi26 Mar 2021AY 2010-11

Bench: Shri Sudhanshu Srivastavaa N D Shri Prashant Maharishi(Through Video Conferencing)

For Appellant: Shri R. S. Singhvi, C.A. &For Respondent: Shri Prakash Dubey, Sr. DR
Section 143(3)Section 24

2,07,493/- iv) Housekeeping Charges Rs. 4,84,245/- Total Rs. 3,24,29,316/- 3,24,29,316/- AO further held that however, since the assessee is owning only 34.72% of the entire area hence a proportionate income of Rs. 1,12,59,458/- (34.72% of 324,29,316) only is being treated as income from house property

GURPREET SINGH DHILLON,AMRITSAR vs. ACIT, CIRCLE INT. TAX. 1(2)(2), NEW DELHI

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

ITA 2673/DEL/2022[2018-19]Status: DisposedITAT Delhi25 Sept 2023AY 2018-19

Bench: Shri G. S. Pannua N D Shri Challa Nagendra Prasad

Section 23Section 24Section 251(2)

2. That the Ld. CIT(A) has grossly erred in law and on facts in disallowance of interest paid on housing loan (borrowed capital) referring to the third proviso to section 24 for the reason that the assessee failed to furnish certificate for interest, whereas the interest is allowable in entirety in the case of let out property

DCIT, CIRCLE-1(1)-EXEMPTION, NEW DELHI vs. HAMDARD LABORATORIES (INDIA) , NEW DELHI

In the result, the appeal of the Revenue is dismissed

ITA 1311/DEL/2022[2016-17]Status: DisposedITAT Delhi27 Sept 2023AY 2016-17

Bench: Dr. Brr Kumar & Ms. Astha Chandraasstt. Year: 2016-17

For Appellant: Shri R.M. Mehta, CAFor Respondent: Shri T James Singson, CIT, DR
Section 10Section 11Section 12ASection 13(2)Section 13(2)(b)Section 13(3)Section 143(3)Section 250

house property and disallowance of depreciation of Rs. 5,23,190/- claimed by the assessee in respect of leased out properties in the assessment order dated 30.12.2018 framed by him under section 143(3) of the Act. 4. Aggrieved, the assessee filed appeal before the Ld. CIT(A). During appellate proceedings the Ld. CIT(A) called for the remand report

ITO, NEW DELHI vs. M/S ANSAL HOUSING & CONSTRUCTION LTD., NEW DELHI

In the result, the cross-objection filed by the assessee is dismissed

ITA 2731/DEL/2010[2007-08]Status: DisposedITAT Delhi26 Jul 2024AY 2007-08

Bench: Shri G.S.Pannu & Shri Kul Bharat[Assessment Year : 2007-08] Dcit, Vs Ansal Housing & Construction Ltd., Central Circle-20, Ugf-15, Indraprastha Building, 21, New Delhi. Barakhamba Road, New Delhi. Pan-Aaaca0377R Appellant Respondent

Section 143(3)Section 14ASection 80Section 80I

2. On the facts and circumstances of the case, the Ld. CIT(A) has erred in law and facts of the case in deleting the addition of Rs. 58,09,780/- made by AO on account of notional ALV in respect of unsold spaces/ flats treating the same as income from house property. 3. On the facts and circumstances

VIDHI CINEMAS PVT.LTD.,HARYANA vs. ITO WARD-2(5), FARIDABAD

In the result, Appeals in ITA No

ITA 88/DEL/2021[2016-17]Status: DisposedITAT Delhi18 Apr 2024AY 2016-17

Bench: Dr. B.R.R. Kumar & Shri Yogesh Kumar U.S.Ita No.84/Del/2021, A.Y.2016-17)

Section 143(1)Section 251(1)Section 271(1)(c)Section 52(2)Section 56(2)(viib)Section 68

251(1) r.w.s /- /- 56(2)(viib) - income by CIT(A) on protective basis. 4 Investment made Rs. N/A N/A Rs. Rs. by the investor 45,00,000/- 45,00,000/- 24,00,000/- companies in preceding years. Page 6 of 42 ITA No.84, 87, 88, 89 & 99Del/2021 M/s Shanta Blankets and Ors. 5. Details of M/s Alpha

PINGASH MARKETING PRIVATE LIMITED,BALLABHGARH vs. ITO WARD-2(1), FARIDABAD

In the result, Appeals in ITA No

ITA 99/DEL/2021[2016-17]Status: DisposedITAT Delhi18 Apr 2024AY 2016-17

Bench: Dr. B.R.R. Kumar & Shri Yogesh Kumar U.S.Ita No.84/Del/2021, A.Y.2016-17)

Section 143(1)Section 251(1)Section 271(1)(c)Section 52(2)Section 56(2)(viib)Section 68

251(1) r.w.s /- /- 56(2)(viib) - income by CIT(A) on protective basis. 4 Investment made Rs. N/A N/A Rs. Rs. by the investor 45,00,000/- 45,00,000/- 24,00,000/- companies in preceding years. Page 6 of 42 ITA No.84, 87, 88, 89 & 99Del/2021 M/s Shanta Blankets and Ors. 5. Details of M/s Alpha

ZHILMIL ELECTRONICS PVT. LTD.,HARYANA vs. ITO WARD-2(5), FARIDABAD

In the result, Appeals in ITA No

ITA 87/DEL/2021[2016-17]Status: DisposedITAT Delhi18 Apr 2024AY 2016-17

Bench: Dr. B.R.R. Kumar & Shri Yogesh Kumar U.S.Ita No.84/Del/2021, A.Y.2016-17)

Section 143(1)Section 251(1)Section 271(1)(c)Section 52(2)Section 56(2)(viib)Section 68

251(1) r.w.s /- /- 56(2)(viib) - income by CIT(A) on protective basis. 4 Investment made Rs. N/A N/A Rs. Rs. by the investor 45,00,000/- 45,00,000/- 24,00,000/- companies in preceding years. Page 6 of 42 ITA No.84, 87, 88, 89 & 99Del/2021 M/s Shanta Blankets and Ors. 5. Details of M/s Alpha

SHANTA BLANKETS PVT. LTD.,HARYANA vs. ITO WARD-2(3) , FARIDABAD

In the result, Appeals in ITA No

ITA 84/DEL/2021[2016-17]Status: DisposedITAT Delhi18 Apr 2024AY 2016-17

Bench: Dr. B.R.R. Kumar & Shri Yogesh Kumar U.S.Ita No.84/Del/2021, A.Y.2016-17)

Section 143(1)Section 251(1)Section 271(1)(c)Section 52(2)Section 56(2)(viib)Section 68

251(1) r.w.s /- /- 56(2)(viib) - income by CIT(A) on protective basis. 4 Investment made Rs. N/A N/A Rs. Rs. by the investor 45,00,000/- 45,00,000/- 24,00,000/- companies in preceding years. Page 6 of 42 ITA No.84, 87, 88, 89 & 99Del/2021 M/s Shanta Blankets and Ors. 5. Details of M/s Alpha

GOPESH FABRICS PVT. LTD.,BALLABHGARH vs. ITO WARD-1(3) , FARIDABAD

In the result, Appeals in ITA No

ITA 98/DEL/2021[2016-17]Status: DisposedITAT Delhi18 Apr 2024AY 2016-17

Bench: Dr. B.R.R. Kumar & Shri Yogesh Kumar U.S.Ita No.84/Del/2021, A.Y.2016-17)

Section 143(1)Section 251(1)Section 271(1)(c)Section 52(2)Section 56(2)(viib)Section 68

251(1) r.w.s /- /- 56(2)(viib) - income by CIT(A) on protective basis. 4 Investment made Rs. N/A N/A Rs. Rs. by the investor 45,00,000/- 45,00,000/- 24,00,000/- companies in preceding years. Page 6 of 42 ITA No.84, 87, 88, 89 & 99Del/2021 M/s Shanta Blankets and Ors. 5. Details of M/s Alpha

DCIT, CIRCLE-7(1), DELHI vs. DLF LIMITED, DELHI

In the result, appeal of the Revenue is dismissed

ITA 715/DEL/2024[2021-22]Status: DisposedITAT Delhi30 Oct 2025AY 2021-22

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal

Section 142(1)Section 143(2)Section 143(3)Section 14A

section 115BAA from AY 2020-21 onwards. Accordingly, the excess margins accounted for in the books of accounts of the Appellant in earlier years (as per POCM) have already been offered to tax at a higher rate of 35% and the said margins would again be taxed in the subsequent years at the time of sale of built-up units

DCIT, CIRCLE-7(1), DELHI vs. DLF LIMITED, DELHI

In the result, appeal of the Revenue is dismissed

ITA 713/DEL/2024[2019-20]Status: DisposedITAT Delhi30 Oct 2025AY 2019-20

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal

Section 142(1)Section 143(2)Section 143(3)Section 14A

section 115BAA from AY 2020-21 onwards. Accordingly, the excess margins accounted for in the books of accounts of the Appellant in earlier years (as per POCM) have already been offered to tax at a higher rate of 35% and the said margins would again be taxed in the subsequent years at the time of sale of built-up units

DLF LIMITED,DELHI vs. NATIONAL FACELESS ASSESSMENT CENTRE, DELHI

In the result, appeal of the Revenue is dismissed

ITA 676/DEL/2024[2020-21]Status: DisposedITAT Delhi30 Oct 2025AY 2020-21

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal

Section 142(1)Section 143(2)Section 143(3)Section 14A

section 115BAA from AY 2020-21 onwards. Accordingly, the excess margins accounted for in the books of accounts of the Appellant in earlier years (as per POCM) have already been offered to tax at a higher rate of 35% and the said margins would again be taxed in the subsequent years at the time of sale of built-up units

DLF LIMITED,DELHI vs. NATIONAL FACELESS ASSESSMENT CENTRE, DELHI

In the result, appeal of the Revenue is dismissed

ITA 677/DEL/2024[2021-22]Status: DisposedITAT Delhi30 Oct 2025AY 2021-22

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal

Section 142(1)Section 143(2)Section 143(3)Section 14A

section 115BAA from AY 2020-21 onwards. Accordingly, the excess margins accounted for in the books of accounts of the Appellant in earlier years (as per POCM) have already been offered to tax at a higher rate of 35% and the said margins would again be taxed in the subsequent years at the time of sale of built-up units

DCIT, CIRCLE-7(1), DELHI vs. DLF LIMITED, DELHI

In the result, appeal of the Revenue is dismissed

ITA 714/DEL/2024[2020-21]Status: DisposedITAT Delhi30 Oct 2025AY 2020-21

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal

Section 142(1)Section 143(2)Section 143(3)Section 14A

section 115BAA from AY 2020-21 onwards. Accordingly, the excess margins accounted for in the books of accounts of the Appellant in earlier years (as per POCM) have already been offered to tax at a higher rate of 35% and the said margins would again be taxed in the subsequent years at the time of sale of built-up units

PUNYAH BUILDING MATERIALS PVT LTD,FARIDABAD vs. ITO WARD - 2(1), FARIDABAD

In the result, the appeals of the assesses are allowed

ITA 81/DEL/2021[2016-17]Status: DisposedITAT Delhi05 Sept 2024AY 2016-17

Bench: Dr. B. R.R. Kumar & Sh. Sudhir Kumarassessment Year: 2016-17 M/S. Punyah Building Vs Ito Materials Pvt. Ltd. Ward-2 (1) House No.1002, Near Talab Faridabad Shiv Colony, Old Faridabad Haryana Ballahgarh Haryana 122002 Pan No.Aagcp8742B (Appellant) (Respondent) Assessment Year: 2016-17 Sparsh Beauty Care Pvt. Ltd. Vs Ito Plot No.1066, Near Janta Barat Ward-2 (4) Ghar Baba Nagar, Faridabad Faridabad Haryana 121002 Haryana Pan No.Aascs2575D (Appellant) (Respondent) Assessment Year: 2016-17 Speedy Courier Services Pvt. Vs Ito Ltd. Ward- 2 (4) Plot No.1022, Near Talab Shiv Faridabad Colony, Faridabad Haryana Pan No.Aascs2579R (Appellant) (Respondent)

Section 131oSection 142(1)Section 143Section 143(2)Section 143(3)Section 251(1)Section 271(1)(c)Section 56(2)(viib)Section 68

251(1) r.w.s. 56 (2) (viib) – income by CIT(A) on protective basis. 4 Investment made Rs.83,00,000/- N/A N/A by the investor companies in preceding years 5 Details of M/s. Cee Aar N/A N/A investors who Décor (P) Ltd. made investment (Rs.25,00,000/- ) during the on 27.01.2014 preceding years for which M/s. Herculese addition is made Builders

SPARSH BEAUTY CARE PVT. LTD.,HARYANA vs. ITO WARD-2(4), HARYANA

In the result, the appeals of the assesses are allowed

ITA 86/DEL/2021[2016-17]Status: DisposedITAT Delhi05 Sept 2024AY 2016-17

Bench: Dr. B. R.R. Kumar & Sh. Sudhir Kumarassessment Year: 2016-17 M/S. Punyah Building Vs Ito Materials Pvt. Ltd. Ward-2 (1) House No.1002, Near Talab Faridabad Shiv Colony, Old Faridabad Haryana Ballahgarh Haryana 122002 Pan No.Aagcp8742B (Appellant) (Respondent) Assessment Year: 2016-17 Sparsh Beauty Care Pvt. Ltd. Vs Ito Plot No.1066, Near Janta Barat Ward-2 (4) Ghar Baba Nagar, Faridabad Faridabad Haryana 121002 Haryana Pan No.Aascs2575D (Appellant) (Respondent) Assessment Year: 2016-17 Speedy Courier Services Pvt. Vs Ito Ltd. Ward- 2 (4) Plot No.1022, Near Talab Shiv Faridabad Colony, Faridabad Haryana Pan No.Aascs2579R (Appellant) (Respondent)

Section 131oSection 142(1)Section 143Section 143(2)Section 143(3)Section 251(1)Section 271(1)(c)Section 56(2)(viib)Section 68

251(1) r.w.s. 56 (2) (viib) – income by CIT(A) on protective basis. 4 Investment made Rs.83,00,000/- N/A N/A by the investor companies in preceding years 5 Details of M/s. Cee Aar N/A N/A investors who Décor (P) Ltd. made investment (Rs.25,00,000/- ) during the on 27.01.2014 preceding years for which M/s. Herculese addition is made Builders

SPEEDY COURIER SERVICES PVT LTD,FARIDABAD vs. ITO WARD - 2(4), FARIDABAD

In the result, the appeals of the assesses are allowed

ITA 80/DEL/2021[2016-17]Status: DisposedITAT Delhi05 Sept 2024AY 2016-17

Bench: Dr. B. R.R. Kumar & Sh. Sudhir Kumarassessment Year: 2016-17 M/S. Punyah Building Vs Ito Materials Pvt. Ltd. Ward-2 (1) House No.1002, Near Talab Faridabad Shiv Colony, Old Faridabad Haryana Ballahgarh Haryana 122002 Pan No.Aagcp8742B (Appellant) (Respondent) Assessment Year: 2016-17 Sparsh Beauty Care Pvt. Ltd. Vs Ito Plot No.1066, Near Janta Barat Ward-2 (4) Ghar Baba Nagar, Faridabad Faridabad Haryana 121002 Haryana Pan No.Aascs2575D (Appellant) (Respondent) Assessment Year: 2016-17 Speedy Courier Services Pvt. Vs Ito Ltd. Ward- 2 (4) Plot No.1022, Near Talab Shiv Faridabad Colony, Faridabad Haryana Pan No.Aascs2579R (Appellant) (Respondent)

Section 131oSection 142(1)Section 143Section 143(2)Section 143(3)Section 251(1)Section 271(1)(c)Section 56(2)(viib)Section 68

251(1) r.w.s. 56 (2) (viib) – income by CIT(A) on protective basis. 4 Investment made Rs.83,00,000/- N/A N/A by the investor companies in preceding years 5 Details of M/s. Cee Aar N/A N/A investors who Décor (P) Ltd. made investment (Rs.25,00,000/- ) during the on 27.01.2014 preceding years for which M/s. Herculese addition is made Builders

PEOPLE CARE HOSPITALS PRIVATE LIMITED,FARIDABAD vs. ITO, WARD 2(1), FARIDABAD

In the result, the appeals of the assesses are allowed

ITA 100/DEL/2021[2016-17]Status: DisposedITAT Delhi08 Nov 2024AY 2016-17

Bench: Sh. S. Rifaur Rahman & Sh. Sudhir Kumarassessment Year: 2016-17 People Care Hospitals Private Vs Ito Limited, Plot No.1066, Baba Ward- 2 (1) Nagar, Near Janta Barat Ghar, Faridabad Old Faridabad, Haryana 121002 Pan No.Aagcp8745G (Appellant) (Respondent) Assessment Year: 2016-17 Geranium Barkers Pvt. Ltd. Vs Ito 103/B, Near Shyamji Mandir Ward-1 (3) Malerna Road, Adarsh Nagar, Faridabad Ballabgarh Haryana -122004 Pan No.Aafcg3396P (Appellant) (Respondent) Assessment Year: 2016-17 Riven Health Club Pvt. Ltd. Vs Ito Ff-9, Vishnu Place Near Ward- 2 (2) Neelam Flyover Sector-20B Faridabad Faridabad Haryana121001 Pan No. Aagcr1343A (Appellant) (Respondent) Appellants By Sh. Rajeev Saxena, Advocate Ms. Sumangla Saxena, Advocate Sh. Dishant Sethi, Advocate

Section 131oSection 142(1)Section 143Section 143(2)Section 143(3)Section 251(1)Section 271(1)(c)Section 56(2)(viib)Section 68

251(1) read with 56(2)(viib) of the Act on protective basis.. The assessees have filed the above captioned appeals before us. 6. The Ld. Counsel for the assessees summarizing the issues involved in the above appeals, filed a chart showing common issues involved in the captioned Appeals which reproduced as under :- 6 7. The Ld counsel

GERANIUM BAKERS PRIVATE LMITED,BALLABHGARH vs. ITO WARD-1(3), FARIDABAD

In the result, the appeals of the assesses are allowed

ITA 102/DEL/2021[2016-17]Status: DisposedITAT Delhi06 Nov 2024AY 2016-17

Bench: Sh. S. Rifaur Rahman & Sh. Sudhir Kumarassessment Year: 2016-17 People Care Hospitals Private Vs Ito Limited, Plot No.1066, Baba Ward- 2 (1) Nagar, Near Janta Barat Ghar, Faridabad Old Faridabad, Haryana 121002 Pan No.Aagcp8745G (Appellant) (Respondent) Assessment Year: 2016-17 Geranium Barkers Pvt. Ltd. Vs Ito 103/B, Near Shyamji Mandir Ward-1 (3) Malerna Road, Adarsh Nagar, Faridabad Ballabgarh Haryana -122004 Pan No.Aafcg3396P (Appellant) (Respondent) Assessment Year: 2016-17 Riven Health Club Pvt. Ltd. Vs Ito Ff-9, Vishnu Place Near Ward- 2 (2) Neelam Flyover Sector-20B Faridabad Faridabad Haryana121001 Pan No. Aagcr1343A (Appellant) (Respondent) Appellants By Sh. Rajeev Saxena, Advocate Ms. Sumangla Saxena, Advocate Sh. Dishant Sethi, Advocate

Section 131oSection 142(1)Section 143Section 143(2)Section 143(3)Section 251(1)Section 271(1)(c)Section 56(2)(viib)Section 68

251(1) read with 56(2)(viib) of the Act on protective basis.. The assessees have filed the above captioned appeals before us. 6. The Ld. Counsel for the assessees summarizing the issues involved in the above appeals, filed a chart showing common issues involved in the captioned Appeals which reproduced as under :- 6 7. The Ld counsel