BharatTax.net
SearchITATHigh CourtsSupreme CourtPhrasesAI ResearchHistory

Filters

BharatTax.net

Free search engine for ITAT (Income Tax Appellate Tribunal) judgments across all 28 benches in India.

Quick Links

  • Search Judgments
  • Browse by Bench
  • Recent Judgments

About

BharatTax provides free access to Income Tax Appellate Tribunal orders for legal research and reference.

© 2026 BharatTax.net. All rights reserved.

15 results for “house property”+ Section 271C(1)(a)clear

Sorted by relevance

Bangalore22Delhi15Jaipur6Mumbai5Kolkata2SC1Nagpur1Ahmedabad1

Key Topics

Section 201(1)24Section 19522TDS13Section 271C(1)(a)9Survey u/s 133A8Section 12A7Section 133A7Deduction7Penalty6Addition to Income

MUKUL ROHATGI,NEW DELHI vs. ACIT CIRCLE 61(1), NEW DELHI

In the result, the appeal of the assessee is allowed

ITA 2427/DEL/2025[2020-21]Status: DisposedITAT Delhi16 Feb 2026AY 2020-21

Bench: Shri Mahavir Singh & Shri Manish Agarwal

For Respondent: Shri Sachit Jolly, Senior Advocate
Section 112ASection 143(3)Section 144BSection 14ASection 24Section 263

house property at 139, Golf Links, New Delhi at ₹3,01,200/-, and this is being assessed and accepted from earlier years. This has been consistently declared by the assessee and accepted by the Revenue. We have gone through the case records including the revision order and could not find any observation by the PCIT that what should

5
Section 24
Section 2634

Commissioner of Income Tax XIII

ITA/24/2013HC Delhi06 Sept 2013
Section 139Section 260ASection 40

271C of the Act. It can also result in prosecution under Section 276B which postulates punishment of upto seven years imprisonment and fine. Earlier even failure to deduct tax at source was punishable under Section 276B of the Act. 14. Provisions relating to deduction of tax at source are important as this ensures that tax so deducted gets deposited with

SHARDA EDUCATIONAL TRUST ,GREATER NOIDA vs. ITO (TDS), INTERNATIONAL TAXATION, NOIDA

In the result, ITA.No.3377/Del

ITA 3378/DEL/2018[2012-13]Status: DisposedITAT Delhi05 May 2022AY 2012-13

Bench: Shri R.K. Panda & Shri Anubhav Sharma

For Appellant: Shri Gaurav Gupta, ARFor Respondent: Smt. Anupma Anand, CIT-DR
Section 12ASection 133ASection 195Section 201(1)

House Box 17709, Kaduna, Nigeria Ph/pical Address: Jangpura B 156 Telephone No.: 08130817386 Email: mbsadmission @gmail. com 15. Confidentiality and Integrity a) Party B undertakes to keep confidential and not to deal with any of the information, documents, materials and details acquired under this Agreement for other than (he sole purpose of Party B's performance of his/her obligations under

SHARDA EDUCATIONAL TRUST ,GREATER NOIDA vs. ITO (TDS), INTERNATIONAL TAXATION, NOIDA

In the result, ITA.No.3377/Del

ITA 3377/DEL/2018[2011-12]Status: DisposedITAT Delhi05 May 2022AY 2011-12

Bench: Shri R.K. Panda & Shri Anubhav Sharma

For Appellant: Shri Gaurav Gupta, ARFor Respondent: Smt. Anupma Anand, CIT-DR
Section 12ASection 133ASection 195Section 201(1)

House Box 17709, Kaduna, Nigeria Ph/pical Address: Jangpura B 156 Telephone No.: 08130817386 Email: mbsadmission @gmail. com 15. Confidentiality and Integrity a) Party B undertakes to keep confidential and not to deal with any of the information, documents, materials and details acquired under this Agreement for other than (he sole purpose of Party B's performance of his/her obligations under

SHARDA EDUCATIONAL TRUST ,GREATER NOIDA vs. ITO (TDS), INTERNATIONAL TAXATION, NOIDA

In the result, ITA.No.3377/Del

ITA 3379/DEL/2018[2013-14]Status: DisposedITAT Delhi05 May 2022AY 2013-14

Bench: Shri R.K. Panda & Shri Anubhav Sharma

For Appellant: Shri Gaurav Gupta, ARFor Respondent: Smt. Anupma Anand, CIT-DR
Section 12ASection 133ASection 195Section 201(1)

House Box 17709, Kaduna, Nigeria Ph/pical Address: Jangpura B 156 Telephone No.: 08130817386 Email: mbsadmission @gmail. com 15. Confidentiality and Integrity a) Party B undertakes to keep confidential and not to deal with any of the information, documents, materials and details acquired under this Agreement for other than (he sole purpose of Party B's performance of his/her obligations under

SHARDA EDUCATIONAL TRUST ,GREATER NOIDA vs. ITO (TDS), INTERNATIONAL TAXATION, NOIDA

In the result, ITA.No.3377/Del

ITA 3380/DEL/2018[2014-15]Status: DisposedITAT Delhi05 May 2022AY 2014-15

Bench: Shri R.K. Panda & Shri Anubhav Sharma

For Appellant: Shri Gaurav Gupta, ARFor Respondent: Smt. Anupma Anand, CIT-DR
Section 12ASection 133ASection 195Section 201(1)

House Box 17709, Kaduna, Nigeria Ph/pical Address: Jangpura B 156 Telephone No.: 08130817386 Email: mbsadmission @gmail. com 15. Confidentiality and Integrity a) Party B undertakes to keep confidential and not to deal with any of the information, documents, materials and details acquired under this Agreement for other than (he sole purpose of Party B's performance of his/her obligations under

SHARDA EDUCATIONAL TRUST ,GREATER NOIDA vs. ITO (TDS), INTERNATIONAL TAXATION, NOIDA

In the result, ITA.No.3377/Del

ITA 3381/DEL/2018[2015-16]Status: DisposedITAT Delhi05 May 2022AY 2015-16

Bench: Shri R.K. Panda & Shri Anubhav Sharma

For Appellant: Shri Gaurav Gupta, ARFor Respondent: Smt. Anupma Anand, CIT-DR
Section 12ASection 133ASection 195Section 201(1)

House Box 17709, Kaduna, Nigeria Ph/pical Address: Jangpura B 156 Telephone No.: 08130817386 Email: mbsadmission @gmail. com 15. Confidentiality and Integrity a) Party B undertakes to keep confidential and not to deal with any of the information, documents, materials and details acquired under this Agreement for other than (he sole purpose of Party B's performance of his/her obligations under

SHARDA EDUCATIONAL TRUST ,GREATER NOIDA vs. ITO (TDS), INTERNATIONAL TAXATION, NOIDA

In the result, ITA.No.3377/Del

ITA 3382/DEL/2018[2016-17]Status: DisposedITAT Delhi05 May 2022AY 2016-17

Bench: Shri R.K. Panda & Shri Anubhav Sharma

For Appellant: Shri Gaurav Gupta, ARFor Respondent: Smt. Anupma Anand, CIT-DR
Section 12ASection 133ASection 195Section 201(1)

House Box 17709, Kaduna, Nigeria Ph/pical Address: Jangpura B 156 Telephone No.: 08130817386 Email: mbsadmission @gmail. com 15. Confidentiality and Integrity a) Party B undertakes to keep confidential and not to deal with any of the information, documents, materials and details acquired under this Agreement for other than (he sole purpose of Party B's performance of his/her obligations under

SHARDA EDUCATIONAL TRUST ,GREATER NOIDA vs. ITO (TDS), INTERNATIONAL TAXATION, NOIDA

In the result, ITA.No.3377/Del

ITA 3383/DEL/2018[2017-18]Status: DisposedITAT Delhi05 May 2022AY 2017-18

Bench: Shri R.K. Panda & Shri Anubhav Sharma

For Appellant: Shri Gaurav Gupta, ARFor Respondent: Smt. Anupma Anand, CIT-DR
Section 12ASection 133ASection 195Section 201(1)

House Box 17709, Kaduna, Nigeria Ph/pical Address: Jangpura B 156 Telephone No.: 08130817386 Email: mbsadmission @gmail. com 15. Confidentiality and Integrity a) Party B undertakes to keep confidential and not to deal with any of the information, documents, materials and details acquired under this Agreement for other than (he sole purpose of Party B's performance of his/her obligations under

MASS AWASH PRIVATE LIMITED,LUCKNOW vs. ADDI. CIT INTERNATIONAL TAXATION, NOIDA

In the result, the appeals of the assessee are dismissed

ITA 165/DEL/2021[2004-05]Status: DisposedITAT Delhi02 May 2023AY 2004-05

Bench: Shri G.S. Pannu, Hon’Ble & Ms. Astha Chandra

For Appellant: NoneFor Respondent: Shri Sanjay Kumar, Sr. DR
Section 156Section 195Section 201(1)Section 271C(1)(a)Section 275(1)(C)Section 275(1)(c)

House, International Taxation, Gokhle Marg, Lucknow, Noida. Uttar Pradesh 226 001. PAN AAECM2560N (Appellant) (Respondent) Assessee by: None Department by: Shri Sanjay Kumar, Sr. DR Date of Hearing: 25.04.2023 Date of pronouncement: 02.05.2023 O R D E R PER ASTHA CHANDRA, JM The three appeals filed by the assessee are directed against the consolidated order of the Ld. Commissioner

MASS AWASH PRIVATE LIMITED,LUCKNOW vs. ADDI. CIT INTERNATIONAL TAXATION, NOIDA

In the result, the appeals of the assessee are dismissed

ITA 166/DEL/2021[2005-06]Status: DisposedITAT Delhi02 May 2023AY 2005-06

Bench: Shri G.S. Pannu, Hon’Ble & Ms. Astha Chandra

For Appellant: NoneFor Respondent: Shri Sanjay Kumar, Sr. DR
Section 156Section 195Section 201(1)Section 271C(1)(a)Section 275(1)(C)Section 275(1)(c)

House, International Taxation, Gokhle Marg, Lucknow, Noida. Uttar Pradesh 226 001. PAN AAECM2560N (Appellant) (Respondent) Assessee by: None Department by: Shri Sanjay Kumar, Sr. DR Date of Hearing: 25.04.2023 Date of pronouncement: 02.05.2023 O R D E R PER ASTHA CHANDRA, JM The three appeals filed by the assessee are directed against the consolidated order of the Ld. Commissioner

MASS AWASH PRIVATE LIMITED,LUCKNOW vs. ADDI. CIT INTERNATIONAL TAXATION, NOIDA

In the result, the appeals of the assessee are dismissed

ITA 164/DEL/2021[2006-07]Status: DisposedITAT Delhi02 May 2023AY 2006-07

Bench: Shri G.S. Pannu, Hon’Ble & Ms. Astha Chandra

For Appellant: NoneFor Respondent: Shri Sanjay Kumar, Sr. DR
Section 156Section 195Section 201(1)Section 271C(1)(a)Section 275(1)(C)Section 275(1)(c)

House, International Taxation, Gokhle Marg, Lucknow, Noida. Uttar Pradesh 226 001. PAN AAECM2560N (Appellant) (Respondent) Assessee by: None Department by: Shri Sanjay Kumar, Sr. DR Date of Hearing: 25.04.2023 Date of pronouncement: 02.05.2023 O R D E R PER ASTHA CHANDRA, JM The three appeals filed by the assessee are directed against the consolidated order of the Ld. Commissioner

GOPAL GLOBAL DEVELOPERS PRIVATE LIMITED,NEW DELHI vs. ITO, TDS WARD 74(3)

In the result, the appeal of the assessee is allowed

ITA 2664/DEL/2022[2014-15]Status: DisposedITAT Delhi27 Jul 2023AY 2014-15

Bench: Shri Chandra Mohan Garg & Shri Pradip Kumar Kedia

For Appellant: Shri M.R. Sahu, CAFor Respondent: Shri Vivek Kumar Upadhyay, Sr.DR
Section 194CSection 2Section 201(1)Section 271CSection 3(3)(ii)

property from HUDA but however has paid enhanced EDC of Rs.40 Lakh on account of Group Housing being constructed on land at Ballabhgarh. There is no TDS liability on statutory payments made to Government of Haryana, Town and Country Planning Department is part of Government of Haryana. HUDA is only authorized to accept payment on behalf of Town and Country

ITO, WARD-77(3), NEW DELHI vs. SILVERGLADES INFRASTRUCTURE PVT LTD., GURGAON

In the result, the appeal of the assessee is allowed

ITA 677/DEL/2023[2014-15]Status: DisposedITAT Delhi21 Aug 2023AY 2014-15

Bench: Shri Saktijit Dey & Shri Pradip Kumar Kedia

For Appellant: Shri R.S. Singhvi, AdvFor Respondent: Shri Anuj Garg, Sr.DR
Section 194CSection 2Section 201(1)Section 271CSection 3(3)(ii)

property from HUDA but however has paid enhanced EDC of Rs.4,58,39,589/- on account of Group Housing being constructed on land at Hayatpur, Sector-88, Gurgaon. There is no TDS liability on statutory payments made to Government of Haryana, Town and Country Planning Department is part of Government of Haryana. HUDA is only authorized to accept payment

DCIT CIRCLE-76(1), NEW DELHI vs. OMAXE LTD. , NEW DELHI

In the result, appeal filed by the Revenue/Department stands

ITA 9282/DEL/2019[2015-16]Status: DisposedITAT Delhi30 Jan 2023AY 2015-16

Bench: Shri Shamim Yahya & Shri Narender Kumar Choudhry[Assessment Year: 2015-16]

Section 194CSection 250Section 271C

1), Vs M/s Omaxe Limited, new Delhi-110019 7, Local Shopping Centre, Near Post Office, Kalkaji, New Delhi-110019. PAN/TAN:AAACO0171H/DE LO01861G APPELLANT RESPONDENT Assessee represented by: Sh. Yuvraj Singh, Adv. Department represented by: Sh. Jitender Chand, Sr. DR Date of hearing 05.01.2023 Date of pronouncement 30 .01.2023 O R D E R PER N.K.CHOUDHRY, JM: The Revenue/Department has preferred