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3 results for “house property”+ Section 271Aclear

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Chennai43Karnataka21Mumbai12Ahmedabad6Kolkata6Jaipur4Delhi3Chandigarh2Rajkot1Bangalore1SC1Nagpur1

Key Topics

Section 271(1)(c)3Addition to Income3Section 2712Section 271A2Penalty2

ACIT, NEW DELHI vs. SHRI RAMIT VOHRA, NEW DELHI

In the result, the appeal is partly allowed for statistical purposes

ITA 4373/DEL/2012[2009-10]Status: DisposedITAT Delhi19 Sept 2019AY 2009-10

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

For Appellant: Shri G.S. Kohli, CAFor Respondent: Shri Surender Pal, Sr. DR

housing loan taken, complete address of the property purchased. Kindly also explain why you have not disclosed this fact in your return of income or in your submissions. Kindly also explain how you have submitted in your submission dated 10.08.2011 that you have no immovable asset. Kindly also explain why the annual rent from the above property should

DCIT, NEW DELHI vs. SH. MAHESH KUMAR, NEW DELHI

In the result, the appeal of the department is dismissed

ITA 173/DEL/2012[2008-09]Status: DisposedITAT Delhi13 Dec 2016AY 2008-09

Bench: Sh. N. K. Saini, Am & Smt. Beena Pillai, Jm Ita No. 173/Del/2012 : Asstt. Year : 2008-09 Dcit, Vs Sh. Mahesh Kumar, Circle-21(1), C-13/170, Sector-3, Rohini, New Delhi Delhi-110085 (Appellant) (Respondent) Pan No. Aalpk4117B Assessee By : Sh. Ved Jain, Adv. Revenue By : Sh. P. Dum Kanunjna, Cit Dr Date Of Hearing : 16.09.2016 Date Of Pronouncement : 13.12.2016 Order Per N. K. Saini, Am: This Is An Appeal By The Department Against The Order Dated 17.10.2011 Of Ld. Cit(A)-Xxii, New Delhi.

For Appellant: Sh. Ved Jain, AdvFor Respondent: Sh. P. Dum Kanunjna, CIT DR
Section 143(1)Section 271A

271A & 271B of the Act. 4. The appellant craves leave to amend or alter all or any of the aforesaid grounds of appeal and add any other ground of appeal.” 3. Ground Nos. 1 & 2, the grievance of the department relates to the action of the ld. CIT(A) in directing the AO to treat the surplus amount of Rs.81

SHYAM SUNDER KANSAL,U.P vs. WARD 2(3)(2), U.P

The appeal is dismissed

ITA 139/DEL/2022[2010-11]Status: DisposedITAT Delhi27 May 2022AY 2010-11

Bench: Shri Kul Bharat

Section 143(3)Section 271Section 271(1)(c)Section 271ASection 50C

271A of the Act is prescribed. The addition has been made only on estimated basis and it is a settled law that penalty on ad hoc disallowance or addition made on estimate basis is not attracted. The Hon’ble Delhi High Court in CIT vs. Aero Traders Pvt. Ltd., reported in 322 ITR 316 (Del), has held that no penalty