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4 results for “house property”+ Section 144(3)clear

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Mumbai475Delhi387Bangalore178Jaipur174Hyderabad110Chennai77Cochin67Ahmedabad65Pune63Chandigarh48Raipur45Rajkot44Kolkata41Indore31Lucknow29Visakhapatnam21Patna21Amritsar20Nagpur17SC15Surat12Allahabad9Agra7Jodhpur5Guwahati4Panaji2Varanasi2Dehradun1H.L. DATTU S.A. BOBDE1Jabalpur1

Key Topics

Section 1474Section 1483Section 1443Section 2502Section 2(22)(e)2Addition to Income2

SYED IZAZUL HAQUE,GUWAHATI` vs. INCOME TAX OFFICER, WARD-3(4), GUWAHATI

In the result, the appeal of the assesseeis allowed

ITA 284/GTY/2019[2014-15]Status: DisposedITAT Guwahati26 Aug 2025AY 2014-15

Bench: Shri Rajesh Kumar, Am & Shri Manomohan Das, Jm Ito, Ward 3(4), Guwahati Syed Izazul Haque Aaykar Bhavan, G.S Road, House No.21, Near Darandamaszid, Panjabari Road, Christian Basti, Guwahati Vs. Guwahati-781037, Assam Pin-781005, Assam (Appellant) (Respondent) Pan No. Aedph2934M Assessee By : Shri Somnath Ghosh, Ar Revenue By : Shri Kausik Ray, Dr Date Of Hearing: 10.07.2025 Date Of Pronouncement: 26.08.2025

For Appellant: Shri Somnath Ghosh, ARFor Respondent: Shri Kausik Ray, DR
Section 115Section 142(2)Section 144

3(4), Guwahati Syed Izazul Haque Aaykar Bhavan, G.S Road, House No.21, Near DarandaMaszid, panjabari Road, Christian Basti, Guwahati Vs. Guwahati-781037, Assam PIN-781005, Assam (Appellant) (Respondent) PAN No. AEDPH2934M Assessee by : Shri Somnath Ghosh, AR Revenue by : Shri Kausik Ray, DR Date of hearing: 10.07.2025 Date of pronouncement: 26.08.2025 O R D E R Per Rajesh Kumar

AFSANA BEGUM,GUWAHATI vs. ACIT CIR-1, GUWAHATI, GUWAHATI

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

ITA 113/GTY/2025[2020-21]Status: DisposedITAT Guwahati11 Dec 2025AY 2020-21

Bench: Shri Manomohan Das & Shri Rakesh Mishra

Section 139(4)Section 143(2)Section 143(3)Section 2(22)(e)Section 250Section 56

property situated at C-97, South Extension Part-Il, New Delhi jointly with her husband Sri. S.K. Datta for a consideration of ₹13,00,00,000/- (assessee’s investment share being 50% of the consideration). The assessee had submitted that the sources for the investment was out of housing loan availed from SBI jointly with her husband for an amount

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1, GUWAHATI vs. BATH AND SANITARY, GUWAHATI

In the result, the appeal of revenue is dismissed

ITA 169/GTY/2020[2012-13]Status: DisposedITAT Guwahati30 Oct 2023AY 2012-13

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

Section 147Section 148Section 68

house property was sold in 2001 and the payment for the same was received by draft and cheque in January/February 2001. This receipt was also about three and half years prior to the cash introduction of Rs. 6, 20, 000/- in the assessee firm. From this it can be seen that the assessee has failed to explain the immediate source

PANKAJ KUMAR,KARNAL vs. CIT (APPEALS), DELHI

In the result, the appeal of the assessee is allowed for statistical purposes only

ITA 173/GTY/2025[2014-15]Status: DisposedITAT Guwahati15 Oct 2025AY 2014-15

Bench: Shri Manomohan Das, Hon’Ble & Shri Sanjay Awasthi, Hon’Ble

For Appellant: Shri Daljit Singh, FCAFor Respondent: Shri Kausik Ray JCIT
Section 142(1)Section 144Section 147Section 148Section 148ASection 250

House No. 583, Ward 3, Dera Hasanpur Road Gharunda, District- Karnal PIN-132114 (Haryana) PAN: ARWPK9368A (Appellant) (Respondent) Assessee By: Shri Daljit Singh, FCA Department By: Shri Kausik Ray JCIT Date of Hearing: 21-08-2025 Date of Pronouncement: 15 .10.2025 ORDER PER MANOMOHAN DAS, JM The assessee filed this appeal against the order of the learned Commissioner of Income