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.

37 results for “house property”+ Addition to Incomeclear

Sorted by relevance

Mumbai5,392Delhi4,502Bangalore1,631Chennai1,292Kolkata849Karnataka651Jaipur649Hyderabad644Ahmedabad569Pune474Chandigarh364Surat300Indore231Cochin195Telangana168Visakhapatnam143Amritsar134Rajkot125Nagpur120Raipur118Lucknow115Patna79Agra76Cuttack75Calcutta62SC51Jodhpur43Guwahati37Dehradun27Varanasi25Rajasthan22Allahabad20Ranchi14Panaji13Kerala13Jabalpur11Orissa7Punjab & Haryana4Andhra Pradesh2Gauhati2ANIL R. DAVE SHIVA KIRTI SINGH1D.K. JAIN JAGDISH SINGH KHEHAR1H.L. DATTU S.A. BOBDE1T.S. THAKUR ROHINTON FALI NARIMAN1J&K1

Key Topics

Addition to Income20Section 69A14Section 143(3)14Section 25014House Property9Section 153A8Section 271A8Section 1477Section 153C7Disallowance

D.C.I.T., CIRCLE-1, DIBRUGARH vs. PRAMOD KUMAR BAMALWA, DIBRUGARH

In the result, all the appeals of the Revenue are dismissed and that of the Cross Objections of the assessees are allowed

ITA 65/GTY/2023[2013-14]Status: DisposedITAT Guwahati01 Sept 2023AY 2013-14

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

income and fundamentals of the company. In his order the learnt A.O. has stated that “Perusal of the financial status of Twenty First Century Ltd also reveals that during the FY 2009-10 to 2015-16,the company has disclosed NIL income”. The price of shares of companies in the stock market are not always in correlation to its financial

D.C.I.T., CIRCLE-1, DIBRUGARH vs. VINOD BAMALWA, DIBRUGARH

In the result, all the appeals of the Revenue are dismissed and that of the Cross Objections of the assessees are allowed

ITA 66/GTY/2023[2013-14]Status: DisposedITAT Guwahati01 Sept 2023AY 2013-14

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

income and fundamentals of the company. In his order the learnt A.O. has stated that “Perusal of the financial status of Twenty First Century Ltd also reveals that during the FY 2009-10 to 2015-16,the company has disclosed NIL income”. The price of shares of companies in the stock market are not always in correlation to its financial

Showing 1–20 of 37 · Page 1 of 2

7
Section 686
Depreciation5

DCIT, CIRCLE-1, DIBRUGARH vs. BAJRANG LAL BAMALWA, DIBRUGARH

In the result, all the appeals of the Revenue are dismissed and that of the Cross Objections of the assessees are allowed

ITA 51/GTY/2023[2012-13]Status: DisposedITAT Guwahati01 Sept 2023AY 2012-13

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

income and fundamentals of the company. In his order the learnt A.O. has stated that “Perusal of the financial status of Twenty First Century Ltd also reveals that during the FY 2009-10 to 2015-16,the company has disclosed NIL income”. The price of shares of companies in the stock market are not always in correlation to its financial

DCIT, CIRCLE-1, DIBRUGARH vs. BAJRANG LAL BAMALWA, DIBRUGARH

In the result, all the appeals of the Revenue are dismissed and that of the Cross Objections of the assessees are allowed

ITA 52/GTY/2023[2013-14]Status: DisposedITAT Guwahati01 Sept 2023AY 2013-14

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

income and fundamentals of the company. In his order the learnt A.O. has stated that “Perusal of the financial status of Twenty First Century Ltd also reveals that during the FY 2009-10 to 2015-16,the company has disclosed NIL income”. The price of shares of companies in the stock market are not always in correlation to its financial

D.C.I.T., CIRCLE-1, DIBRUGARH vs. BACHH RAJ BAMALWA, DIBRUGARH

In the result, all the appeals of the Revenue are dismissed and that of the Cross Objections of the assessees are allowed

ITA 53/GTY/2023[2012-13]Status: DisposedITAT Guwahati01 Sept 2023AY 2012-13

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

income and fundamentals of the company. In his order the learnt A.O. has stated that “Perusal of the financial status of Twenty First Century Ltd also reveals that during the FY 2009-10 to 2015-16,the company has disclosed NIL income”. The price of shares of companies in the stock market are not always in correlation to its financial

D.C.I.T., CIRCLE-1, DIBRUGARH vs. BACHH RAJ BAMALWA, DIBRUGARH

In the result, all the appeals of the Revenue are dismissed and that of the Cross Objections of the assessees are allowed

ITA 54/GTY/2023[2015-16]Status: DisposedITAT Guwahati01 Sept 2023AY 2015-16

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

income and fundamentals of the company. In his order the learnt A.O. has stated that “Perusal of the financial status of Twenty First Century Ltd also reveals that during the FY 2009-10 to 2015-16,the company has disclosed NIL income”. The price of shares of companies in the stock market are not always in correlation to its financial

D.C.I.T., CIRCLE- 1, DIBRUGARH vs. HANS RAJ BAMALWA, DIBRUGARH

In the result, all the appeals of the Revenue are dismissed and that of the Cross Objections of the assessees are allowed

ITA 55/GTY/2023[2012-13]Status: DisposedITAT Guwahati01 Sept 2023AY 2012-13

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

income and fundamentals of the company. In his order the learnt A.O. has stated that “Perusal of the financial status of Twenty First Century Ltd also reveals that during the FY 2009-10 to 2015-16,the company has disclosed NIL income”. The price of shares of companies in the stock market are not always in correlation to its financial

D.C.I.T., CIRCLE- 1, DIBRUGARH vs. HANS RAJ BAMALWA (HUF), DIBRUGARH

In the result, all the appeals of the Revenue are dismissed and that of the Cross Objections of the assessees are allowed

ITA 56/GTY/2023[2012-13]Status: DisposedITAT Guwahati01 Sept 2023AY 2012-13

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

income and fundamentals of the company. In his order the learnt A.O. has stated that “Perusal of the financial status of Twenty First Century Ltd also reveals that during the FY 2009-10 to 2015-16,the company has disclosed NIL income”. The price of shares of companies in the stock market are not always in correlation to its financial

D.C.I.T., CIRCLE- 1, DIBRUGARH vs. USHA BAMALWA, DIBRUGARH

In the result, all the appeals of the Revenue are dismissed and that of the Cross Objections of the assessees are allowed

ITA 57/GTY/2023[2012-13]Status: DisposedITAT Guwahati01 Sept 2023AY 2012-13

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

income and fundamentals of the company. In his order the learnt A.O. has stated that “Perusal of the financial status of Twenty First Century Ltd also reveals that during the FY 2009-10 to 2015-16,the company has disclosed NIL income”. The price of shares of companies in the stock market are not always in correlation to its financial

D.C.I.T., CIRCLE- 1, DIBRUGARH vs. MEENAKSHI BAMALWA SONI, DIBRUGARH

In the result, all the appeals of the Revenue are dismissed and that of the Cross Objections of the assessees are allowed

ITA 58/GTY/2023[2012-13]Status: DisposedITAT Guwahati01 Sept 2023AY 2012-13

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

income and fundamentals of the company. In his order the learnt A.O. has stated that “Perusal of the financial status of Twenty First Century Ltd also reveals that during the FY 2009-10 to 2015-16,the company has disclosed NIL income”. The price of shares of companies in the stock market are not always in correlation to its financial

D.C.I.T., CIRCLE- 1, DIBRUGARH vs. BHAGWATI DEVII BAMALWA , DIBRUGARH

In the result, all the appeals of the Revenue are dismissed and that of the Cross Objections of the assessees are allowed

ITA 59/GTY/2023[2012-13]Status: DisposedITAT Guwahati01 Sept 2023AY 2012-13

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

income and fundamentals of the company. In his order the learnt A.O. has stated that “Perusal of the financial status of Twenty First Century Ltd also reveals that during the FY 2009-10 to 2015-16,the company has disclosed NIL income”. The price of shares of companies in the stock market are not always in correlation to its financial

D.C.I.T., CIRCLE- 1, DIBRUGARH vs. VISHAL BAMALWA , DIBRUGARH

In the result, all the appeals of the Revenue are dismissed and that of the Cross Objections of the assessees are allowed

ITA 60/GTY/2023[2012-13]Status: DisposedITAT Guwahati01 Sept 2023AY 2012-13

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

income and fundamentals of the company. In his order the learnt A.O. has stated that “Perusal of the financial status of Twenty First Century Ltd also reveals that during the FY 2009-10 to 2015-16,the company has disclosed NIL income”. The price of shares of companies in the stock market are not always in correlation to its financial

D.C.I.T., CIRCLE-1, DIBRUGARH vs. VINAY BAMALWA, DIBRUGARH

In the result, all the appeals of the Revenue are dismissed and that of the Cross Objections of the assessees are allowed

ITA 61/GTY/2023[2012-13]Status: DisposedITAT Guwahati01 Sept 2023AY 2012-13

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

income and fundamentals of the company. In his order the learnt A.O. has stated that “Perusal of the financial status of Twenty First Century Ltd also reveals that during the FY 2009-10 to 2015-16,the company has disclosed NIL income”. The price of shares of companies in the stock market are not always in correlation to its financial

D.C.I.T., CIRCLE-1, DIBRUGARH vs. RAVI BAMALWA, DIBRUGARH

In the result, all the appeals of the Revenue are dismissed and that of the Cross Objections of the assessees are allowed

ITA 62/GTY/2023[2012-13]Status: DisposedITAT Guwahati01 Sept 2023AY 2012-13

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

income and fundamentals of the company. In his order the learnt A.O. has stated that “Perusal of the financial status of Twenty First Century Ltd also reveals that during the FY 2009-10 to 2015-16,the company has disclosed NIL income”. The price of shares of companies in the stock market are not always in correlation to its financial

D.C.I.T., CIRCLE-1, DIBRUGARH vs. MADAN LAL BAMALWA, DIBRUGARH

In the result, all the appeals of the Revenue are dismissed and that of the Cross Objections of the assessees are allowed

ITA 63/GTY/2023[2012-13]Status: DisposedITAT Guwahati01 Sept 2023AY 2012-13

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

income and fundamentals of the company. In his order the learnt A.O. has stated that “Perusal of the financial status of Twenty First Century Ltd also reveals that during the FY 2009-10 to 2015-16,the company has disclosed NIL income”. The price of shares of companies in the stock market are not always in correlation to its financial

D.C.I.T., CIRCLE-1, DIBRUGARH vs. SHEETAL BAMALWA, DIBRUGARH

In the result, all the appeals of the Revenue are dismissed and that of the Cross Objections of the assessees are allowed

ITA 64/GTY/2023[2013-14]Status: DisposedITAT Guwahati01 Sept 2023AY 2013-14

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

income and fundamentals of the company. In his order the learnt A.O. has stated that “Perusal of the financial status of Twenty First Century Ltd also reveals that during the FY 2009-10 to 2015-16,the company has disclosed NIL income”. The price of shares of companies in the stock market are not always in correlation to its financial

RANEE NARAH ,GUWAHATI vs. ACIT CIR -2 GUWAHATI, GUWAHATI

Appeal is allowed for statistical purposes

ITA 147/GTY/2025[2017-18]Status: DisposedITAT Guwahati28 Oct 2025AY 2017-18

Bench: The Ld. Cit(A) On The Basis Of Following Findings:

Section 23(4)Section 250Section 68Section 69A

Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [hereafter “the Ld. CIT(A)]. 1.1. In this case, the Ld. AO made two additions on account of deemed house property

SUBHASH CHAND CHORARIA,GUWAHATI vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE - 2, GUWAHATI

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 63/GTY/2024[2017-18]Status: DisposedITAT Guwahati16 Oct 2025AY 2017-18

Bench: Shri Manomohan Das & Shri Rakesh Mishra

Section 115BSection 143(2)Section 143(3)Section 250Section 69A

addition of ₹7,42,397/- out of the same. A perusal of the assessment order shows that the assessee had filed the return of income showing total income of ₹27,41,140/- and the notice for hearing was issued to furnish certain particulars as asked for by the Ld. AO. The assessee had earned income from house property

BHAGYA KALITA,GUWAHATI vs. ACIT, CENTRAL CIRCLE-1, GUWAHATI

In the result, both the appeals filed by the assessee are partly allowed for statistical purposes

ITA 257/GTY/2024[2021-22]Status: DisposedITAT Guwahati29 Sept 2025AY 2021-22

Bench: Shri Manomohan Das & Shri Rakesh Mishra

Section 132(1)Section 132(4)Section 139(1)Section 153ASection 250Section 271A

Additional Grounds and/or amend the above grounds of appeal at the time of hearing of Appeal.” 3. We shall first take up the appeal for A.Y. 2020-21. Brief facts of the case are that the assessee is an individual having income from contract business and house property

BHAGYA KALITA,GUWAHATI vs. ACIT, CENTRAL CIRCLE-1, GUWAHATI

In the result, both the appeals filed by the assessee are partly allowed for statistical purposes

ITA 256/GTY/2024[2020-21]Status: DisposedITAT Guwahati29 Sept 2025AY 2020-21

Bench: Shri Manomohan Das & Shri Rakesh Mishra

Section 132(1)Section 132(4)Section 139(1)Section 153ASection 250Section 271A

Additional Grounds and/or amend the above grounds of appeal at the time of hearing of Appeal.” 3. We shall first take up the appeal for A.Y. 2020-21. Brief facts of the case are that the assessee is an individual having income from contract business and house property