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9 results for “house property”+ Section 71clear

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Key Topics

Section 143(3)8Addition to Income8Section 2507Section 44A5Depreciation5Disallowance5Section 69C3Section 2632Section 69A2

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

house property of the appellant to taxed. Accordingly, the ground No. 2 of the appeal is dismissed. 7.3.1 The fundamental question involved is that whether or not the AO was justified in making the addition of Rs. 1,71,85,500/- under section

DIGANTA DEKA,GUWAHATI vs. PRINCIPAL COMMISSIONER OF INCOME TAX, GUWAHATI-1, GUWAHATI

In the result, the appeal of the assessee is dismissed

House Property2
ITA 46/GTY/2021[2015-16]Status: Disposed
ITAT Guwahati
09 Oct 2023
AY 2015-16

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

Section 143(2)Section 143(3)Section 263Section 71(3)

section 71(3) of the Income Tax Act, 1961. And whereas an amount of Rs.51,750/- has been claimed as ‘Expenses on let out property’ and an amount of Rs.79,936/- has been claimed as ‘Expenses against Rental Income’ and allowed at the time of assessment, even though such expenses were not covered under Chapter IV of the Income

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-TINSUKIA, TINSUKIA vs. M/S. BROOKE BOND INDIA LIMITED, MUMBAI

In the result, appeal of the revenue and the cross-objection of the assessee are dismissed

ITA 99/GTY/2000[1993-94]Status: DisposedITAT Guwahati20 Dec 2022AY 1993-94

Bench: Shri Rajpal Yadav, Hon’Ble & Dr. Manish Borad, Hon’Ble]

For Appellant: Smt. Harshita Jain on behalf of NituFor Respondent: Shri N.T. Sherpa, JCIT, D/R
Section 143(3)Section 250Section 80G

house. Rather, it is with respect to transit flats given to the employees on transfers. The manufacturing activities of the assesse are such a place where it is difficult to find out any space to stay. The employees have to stay in the gardens where certain space is mandatory for the assessee to maintain. After considering the finding

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, GUWAHATI vs. ABCI INFRASTRUCTURES PRIVATE LIMITED, KOLKATA

In the result, the appeal of the assessee for Assessment Year

ITA 39/GTY/2022[2019-20]Status: HeardITAT Guwahati05 Apr 2023AY 2019-20

Bench: Sri Rajpal Yadav(Kz) & Dr. Manish Borad

Section 143(3)Section 250Section 44A

Section 153A of the Act for the AY 2017-18, AY 2018-19 and AY 2019-20, shall be treated as the Returns of Income filed u/s 139(1). (ii) That, the Audit Reports in Form-10CCB [as referred u/s Section 80-IA(7) of the Act] which were furnished by the Assessee within the time limit as given

ABCI INFRASTRUCTURES PRIVATE LIMITED,KOLKATA vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, GUWAHATI

In the result, the appeal of the assessee for Assessment Year

ITA 43/GTY/2022[2014-15]Status: HeardITAT Guwahati05 Apr 2023AY 2014-15

Bench: Sri Rajpal Yadav(Kz) & Dr. Manish Borad

Section 143(3)Section 250Section 44A

Section 153A of the Act for the AY 2017-18, AY 2018-19 and AY 2019-20, shall be treated as the Returns of Income filed u/s 139(1). (ii) That, the Audit Reports in Form-10CCB [as referred u/s Section 80-IA(7) of the Act] which were furnished by the Assessee within the time limit as given

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, GUWAHATI vs. ABCI INFRASTRUCTURES PRIVATE LIMITED, KOLKATA

In the result, the appeal of the assessee for Assessment Year

ITA 2/GTY/2023[2014-15]Status: HeardITAT Guwahati05 Apr 2023AY 2014-15

Bench: Sri Rajpal Yadav(Kz) & Dr. Manish Borad

Section 143(3)Section 250Section 44A

Section 153A of the Act for the AY 2017-18, AY 2018-19 and AY 2019-20, shall be treated as the Returns of Income filed u/s 139(1). (ii) That, the Audit Reports in Form-10CCB [as referred u/s Section 80-IA(7) of the Act] which were furnished by the Assessee within the time limit as given

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, GUWAHATI vs. ABCI INFRASTRUCTURES PRIVATE LIMITED, KOLKATA

In the result, the appeal of the assessee for Assessment Year

ITA 37/GTY/2022[2017-18]Status: HeardITAT Guwahati05 Apr 2023AY 2017-18

Bench: Sri Rajpal Yadav(Kz) & Dr. Manish Borad

Section 143(3)Section 250Section 44A

Section 153A of the Act for the AY 2017-18, AY 2018-19 and AY 2019-20, shall be treated as the Returns of Income filed u/s 139(1). (ii) That, the Audit Reports in Form-10CCB [as referred u/s Section 80-IA(7) of the Act] which were furnished by the Assessee within the time limit as given

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, GUWAHATI vs. ABCI INFRASTRUCTURES PRIVATE LIMITED, KOLKATA

In the result, the appeal of the assessee for Assessment Year

ITA 38/GTY/2022[2018-19]Status: HeardITAT Guwahati05 Apr 2023AY 2018-19

Bench: Sri Rajpal Yadav(Kz) & Dr. Manish Borad

Section 143(3)Section 250Section 44A

Section 153A of the Act for the AY 2017-18, AY 2018-19 and AY 2019-20, shall be treated as the Returns of Income filed u/s 139(1). (ii) That, the Audit Reports in Form-10CCB [as referred u/s Section 80-IA(7) of the Act] which were furnished by the Assessee within the time limit as given

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE - DIMAPUR , DIMAPUR vs. M/S. UDIPTA ENERGY & EQUIPMENT PVT. LTD., ASSAM

In the result, appeal of the Revenue is dismissed

ITA 45/GTY/2017[2013-14]Status: DisposedITAT Guwahati10 Jul 2019AY 2013-14

Bench: Sri S.S. Godara, Jm & Dr. A.L. Saini, Am आयकरअपीलसं. /Ita No. 45/Gau/2017 (Ǔ""ȡ[""""[/ Assessment Year 2013-14) The Dy. Commissioner Of Income- M/S Udipta Energy & Equipment Tax, Circle, Dimapur, Nagaland Pvt. Ltd. Vs. C/O Phukan Nagar, Sivasagar, Assam-785640 (\ "Ȣ"ȡ"ȸ/ Assessee) (Ĥ×"ȡ"Ȣ- / Respondent) .. È"ȡ"Ȣलेखासं./Pan No. Aaacu5559K \ "Ȣ"ȡ"ȸ"Ȧओरसे/ Assessee By : Shri Rabindro Singh, Jcit Ĥ×""ȸ"Ȧओरसे/ Respondent By : Shri Uttam Kr. Borthakur, Advocate

For Appellant: Shri Rabindro Singh, JCITFor Respondent: Shri Uttam Kr. Borthakur, Advocate
Section 131Section 139(1)Section 153ASection 69C

section 69C relates to the source of the expenditure which is M/s Udipta Energy & Equipment Pvt. Ltd. unexplained, and that it is a deeming provision and not about whether the expenditure incurred relates to business or not. We note that the Expenditure of Rs. 17,32,595/- on account of business are either made by cash or cheque which