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

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Key Topics

Addition to Income84Section 6860Section 26351Section 153A48Section 143(3)38Section 271(1)(c)36Section 143(2)30Penalty29Search & Seizure24

THE PR. COMMISSIONER OF INCOME TAX-4 vs. GE MONEY FINANCIAL SERVICES PVT. LTD.

ITA/224/2017HC Delhi10 Apr 2017

Bench: HON'BLE DR. JUSTICE S.MURALIDHAR,HON'BLE MR. JUSTICE NAJMI WAZIRI

Section 10A(2)(c)

Housing Organization Vs. Sumangal Sevices (P) Ltd., (2004) 9 SCC 619. (xii)Commissioner of Customs (Imports) Vs. Tullow India Operation Ltd., (2005) 13 SCC 789. (xiii)Surya Prakash Vs. State of Rajasthan, 2012 SCC OnLine Raj 1606. (xiv)Devendra Kumar Vs. State of Uttaranchal & Ors., (2013) 9 SCC 363. SUBMISSIONS ON BEHALF OF RESPONDENT Nos. 1 & 2 – UNION OF INDIA

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, CA

Showing 1–20 of 407 · Page 1 of 21

...
Disallowance24
Section 115J22
Section 251(1)21
For 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

M/S. IDEAL HITECH ENGINEERING EQUIPMENT (P) LTD.,NEW DELHI vs. ITO, NEW DELHI

In the result, appeal of the assessee is allowed

ITA 3316/DEL/2017[2012-13]Status: DisposedITAT Delhi13 Aug 2019AY 2012-13

Bench: Shri H.S. Sidhu & Dr. B.R.R. Kumar

Section 143(2)Section 22Section 23Section 23(1)(a)Section 23(1)(c)Section 24Section 251(2)

2. That without prejudice and even otherwise assuming that income was computed under the head ‘income from house property’, the computation of notional income by invoking section 23(1)(a) of the Act by lower authorities is based on fundamental misconception and unsustainable. 2.1 That Ld. CIT(Appeals) and Ld. Assessing Officer have failed to appreciate that the assessee

CAIRN UK HOLDING LTD.,AHMEDABAD vs. DCIT (INTERNATIONAL TAXATION), NEW DELHI

In the result ground No. 5 of the appeal of the assessee is allowed

ITA 1669/DEL/2016[2007-08]Status: DisposedITAT Delhi09 Mar 2017AY 2007-08

Bench: Shri H. S. Sidhu & Shri Prashant Maharishi

For Appellant: Shri Percy Pardiwala Sr. AdvFor Respondent: Shri Sanjay Puri CIT
Section 143(3)Section 144

2)/2Q13-14/453 dated ' 25.02.2014" (Emphasis added) 6.8 Further, in the said reasons, at various places reference was given of the February 2014. This goes to prove that the survey report was received by the AO in the month of February 2014 only. 6.9 In view of the above, the Appellant submits that since the survey report had been received

ASHISH DHAM,DELHI vs. DCIT, NEW DELHI

In the result, Assessee’s appeal is treated as partly allowed for statistical

ITA 1953/DEL/2016[2011-12]Status: DisposedITAT Delhi04 Jan 2019AY 2011-12

Bench: Shri H.S. Sidhu & Shri Anadee Nath Misshra

For Appellant: NoneFor Respondent: Shri Sridhar Dora, Sr. DR
Section 143(3)Section 24Section 250Section 69

2 ld. Assessing Officer without appreciating the correct facts of the case and giving proper opportunity of being heard is not justified in law and facts and circumstances of the case in making the addition of Rs. 12,52,000/- Page 3 of 11 ITA No.-1953/Del/2016. Ashish Dham. under section 69 of the I.T. Act on account

HERO MOTOCORP LTD.,NEW DELHI vs. DCIT, NEW DELHI

In the result appeal No. 2424/Del/ 2015 filed by the revenue in assessment year 2010-11 is partly allowed

ITA 1616/DEL/2017[2012-13]Status: DisposedITAT Delhi13 Jun 2018AY 2012-13

Bench: Shri R. K. Panda & Ms Suchitra Kamble

Section 143(3)Section 144CSection 92C

section 194C was amended by the Finance (2) Act, 2009 w.e.f. 1.10.2009, whereby the definition of “work” was enlarged to include contract for manufacturing or supplying a product according to the requirement or specification of a customer by using material purchased from such customer. The said amendment also provided that contract for carrying out work shall not include contract

HERO MOTOCORP LTD.,,NEW DELHI vs. ADDL.CIT, RANGE-11, NEW DELHI

In the result ground No

ITA 6990/DEL/2017[2013-14]Status: DisposedITAT Delhi20 Jun 2018AY 2013-14

Bench: Shri R. K. Panda & Ms Suchitra Kamblei.T.A. No. 6990/Del/2017 (A.Y 2013-14)

Section 143(3)Section 144C

2 - Grant of License and Exclusivity ii) ARTICLE 3-No sublicense iii) ARTICLE 9 - Use and Disclosure of Technical Information iv) ARTICLE 13 - Terms of agreement (upto 30.06.2007) v) ARTICLE 21/22 Termination/Effect of Expiry and Termination vi) ARTICLE 25/26 Certain Prohibitions/Maintenance of Secrecy To the same effect are the following clauses placing restrictions on use of knowhow by the assessee

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

COMMISSIONER OF INCOME TAX DELHI-I, NEW DELHI vs. M/S ACI WIRELESS LTD

The appeals stand dismissed

ITA/313/2013HC Delhi10 Dec 2013

Bench: HON'BLE MR. JUSTICE SANJIV KHANNA,HON'BLE MR. JUSTICE SANJEEV SACHDEVA

For Appellant: Mr. Arvind Chaudhary, AdvocateFor Respondent: Ms. Rajdipa Behura, SPP with Ms. Monica Gupta and Ms. Nidhi

2 days i.e. 5th and 6th August, 2000 by the staff of Education Department. But till date the same has not be done which had already been informed to the Dy Director Telephonically, because of which the finalisation of the results was delayed. 14.08.2000 Part 8 / D-40(I) @ 78-79 Also available in Paperbook of CR.L.A. No.277

COMMISSIONER OF INCOME TAX: DELHI-V vs. RITES LTD.

The appeals stand dismissed

ITA/295/2013HC Delhi06 Dec 2013

Bench: HON'BLE MR. JUSTICE SANJIV KHANNA,HON'BLE MR. JUSTICE SANJEEV SACHDEVA

For Appellant: Mr. Arvind Chaudhary, AdvocateFor Respondent: Ms. Rajdipa Behura, SPP with Ms. Monica Gupta and Ms. Nidhi

2 days i.e. 5th and 6th August, 2000 by the staff of Education Department. But till date the same has not be done which had already been informed to the Dy Director Telephonically, because of which the finalisation of the results was delayed. 14.08.2000 Part 8 / D-40(I) @ 78-79 Also available in Paperbook of CR.L.A. No.277

COMMISSIONER OF INCOME TAX : DELHI -V vs. RITED LTD.

The appeals stand dismissed

ITA/293/2013HC Delhi06 Dec 2013

Bench: HON'BLE MR. JUSTICE SANJIV KHANNA,HON'BLE MR. JUSTICE SANJEEV SACHDEVA

For Appellant: Mr. Arvind Chaudhary, AdvocateFor Respondent: Ms. Rajdipa Behura, SPP with Ms. Monica Gupta and Ms. Nidhi

2 days i.e. 5th and 6th August, 2000 by the staff of Education Department. But till date the same has not be done which had already been informed to the Dy Director Telephonically, because of which the finalisation of the results was delayed. 14.08.2000 Part 8 / D-40(I) @ 78-79 Also available in Paperbook of CR.L.A. No.277

DIRECTOR OF INCOME TAX (EXEMPTION) vs. R.L. KHERA CHARITABLE TRUST

The appeals stand dismissed

ITA/268/2013HC Delhi27 Nov 2013

Bench: HON'BLE MR. JUSTICE SANJIV KHANNA,HON'BLE MR. JUSTICE SANJEEV SACHDEVA

For Appellant: Mr. Arvind Chaudhary, AdvocateFor Respondent: Ms. Rajdipa Behura, SPP with Ms. Monica Gupta and Ms. Nidhi

2 days i.e. 5th and 6th August, 2000 by the staff of Education Department. But till date the same has not be done which had already been informed to the Dy Director Telephonically, because of which the finalisation of the results was delayed. 14.08.2000 Part 8 / D-40(I) @ 78-79 Also available in Paperbook of CR.L.A. No.277

COMMISSIONER OF INCOME TAX-II, NEW DELHI vs. MIRA EXIM LTD

The appeals stand dismissed

ITA/346/2013HC Delhi03 Oct 2013

Bench: HON'BLE MR. JUSTICE SANJIV KHANNA,HON'BLE MR. JUSTICE SANJEEV SACHDEVA

For Appellant: Mr. Arvind Chaudhary, AdvocateFor Respondent: Ms. Rajdipa Behura, SPP with Ms. Monica Gupta and Ms. Nidhi

2 days i.e. 5th and 6th August, 2000 by the staff of Education Department. But till date the same has not be done which had already been informed to the Dy Director Telephonically, because of which the finalisation of the results was delayed. 14.08.2000 Part 8 / D-40(I) @ 78-79 Also available in Paperbook of CR.L.A. No.277

CIT VI vs. VERIZON INDIA PVT LTD

The appeals stand dismissed

ITA/277/2013HC Delhi29 May 2013

Bench: HON'BLE MR. JUSTICE BADAR DURREZ AHMED,HON'BLE MR. JUSTICE VIBHU BAKHRU

For Appellant: Mr. Arvind Chaudhary, AdvocateFor Respondent: Ms. Rajdipa Behura, SPP with Ms. Monica Gupta and Ms. Nidhi

2 days i.e. 5th and 6th August, 2000 by the staff of Education Department. But till date the same has not be done which had already been informed to the Dy Director Telephonically, because of which the finalisation of the results was delayed. 14.08.2000 Part 8 / D-40(I) @ 78-79 Also available in Paperbook of CR.L.A. No.277

NEW DELHI HOTELS LTD vs. ACIT

The appeals stand dismissed

ITA/238/2013HC Delhi17 May 2013

Bench: HON'BLE MR. JUSTICE BADAR DURREZ AHMED,HON'BLE MR. JUSTICE VIBHU BAKHRU

For Appellant: Mr. Arvind Chaudhary, AdvocateFor Respondent: Ms. Rajdipa Behura, SPP with Ms. Monica Gupta and Ms. Nidhi

2 days i.e. 5th and 6th August, 2000 by the staff of Education Department. But till date the same has not be done which had already been informed to the Dy Director Telephonically, because of which the finalisation of the results was delayed. 14.08.2000 Part 8 / D-40(I) @ 78-79 Also available in Paperbook of CR.L.A. No.277

CIT vs. MANJU BANSAL

The appeals stand dismissed

ITA/205/2013HC Delhi30 Apr 2013

Bench: HON'BLE MR. JUSTICE BADAR DURREZ AHMED,HON'BLE MR. JUSTICE VIBHU BAKHRU

For Appellant: Mr. Arvind Chaudhary, AdvocateFor Respondent: Ms. Rajdipa Behura, SPP with Ms. Monica Gupta and Ms. Nidhi

2 days i.e. 5th and 6th August, 2000 by the staff of Education Department. But till date the same has not be done which had already been informed to the Dy Director Telephonically, because of which the finalisation of the results was delayed. 14.08.2000 Part 8 / D-40(I) @ 78-79 Also available in Paperbook of CR.L.A. No.277

CIT vs. NIRMAL BANSAL

The appeals stand dismissed

ITA/198/2013HC Delhi30 Apr 2013

Bench: HON'BLE MR. JUSTICE BADAR DURREZ AHMED,HON'BLE MR. JUSTICE VIBHU BAKHRU

For Appellant: Mr. Arvind Chaudhary, AdvocateFor Respondent: Ms. Rajdipa Behura, SPP with Ms. Monica Gupta and Ms. Nidhi

2 days i.e. 5th and 6th August, 2000 by the staff of Education Department. But till date the same has not be done which had already been informed to the Dy Director Telephonically, because of which the finalisation of the results was delayed. 14.08.2000 Part 8 / D-40(I) @ 78-79 Also available in Paperbook of CR.L.A. No.277

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