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23 results for “house property”+ Section 80clear

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Key Topics

Section 143(3)7Addition to Income7Section 2506Section 69A6Section 44A5Depreciation5Disallowance5Section 153C4Section 153A2

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

house property, most of which was received by cheque and interest on bank deposits and the miscellaneous receipts. It was submitted that the entire cash in hand was tax paid income and there is no limit even under the I.T. Act or any other law as to how much money could be withdrawn and kept at home

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2, GUWAHATI vs. FORTUNE VANIJYA PRIVATE LIMITED, GUWAHATI

Showing 1–20 of 23 · Page 1 of 2

In the result both the appeal of the Revenue and the cross objections of the assessee stands partly allowed

ITA 21/GTY/2021[2011-12]Status: DisposedITAT Guwahati10 Dec 2021AY 2011-12

Bench: Shri P.M. Jagtap, Hon’Ble V.P (Kz) & Shri A. T. Varkey, Jm]

Section 132Section 132(4)Section 142(1)Section 153ASection 153CSection 68

property being land or building or both, shares and securities, loans and advances, deposits in bank account. 13. From a reading of the aforesaid fourth proviso to Section 153A of the Act, it can be seen that the expression used by the Parliament, while enlarging the power of the AO to extend the jurisdiction u/s. 153A/153C of the Act from

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

80-129 of PB-4), therefore the gains were made after holding period of more than three years which cannot not be considered as a short period. The Assessee had purchased the shares of Jackson InvestmentLimited when it was traded in Calcutta Stock Exchange the script was later delisted andagain listed in Bombay Stock Exchange. The listing price

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

80-129 of PB-4), therefore the gains were made after holding period of more than three years which cannot not be considered as a short period. The Assessee had purchased the shares of Jackson InvestmentLimited when it was traded in Calcutta Stock Exchange the script was later delisted andagain listed in Bombay Stock Exchange. The listing price

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

80-129 of PB-4), therefore the gains were made after holding period of more than three years which cannot not be considered as a short period. The Assessee had purchased the shares of Jackson InvestmentLimited when it was traded in Calcutta Stock Exchange the script was later delisted andagain listed in Bombay Stock Exchange. The listing price

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

80-129 of PB-4), therefore the gains were made after holding period of more than three years which cannot not be considered as a short period. The Assessee had purchased the shares of Jackson InvestmentLimited when it was traded in Calcutta Stock Exchange the script was later delisted andagain listed in Bombay Stock Exchange. The listing price

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

80-129 of PB-4), therefore the gains were made after holding period of more than three years which cannot not be considered as a short period. The Assessee had purchased the shares of Jackson InvestmentLimited when it was traded in Calcutta Stock Exchange the script was later delisted andagain listed in Bombay Stock Exchange. The listing price

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

80-129 of PB-4), therefore the gains were made after holding period of more than three years which cannot not be considered as a short period. The Assessee had purchased the shares of Jackson InvestmentLimited when it was traded in Calcutta Stock Exchange the script was later delisted andagain listed in Bombay Stock Exchange. The listing price

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

80-129 of PB-4), therefore the gains were made after holding period of more than three years which cannot not be considered as a short period. The Assessee had purchased the shares of Jackson InvestmentLimited when it was traded in Calcutta Stock Exchange the script was later delisted andagain listed in Bombay Stock Exchange. The listing price

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

80-129 of PB-4), therefore the gains were made after holding period of more than three years which cannot not be considered as a short period. The Assessee had purchased the shares of Jackson InvestmentLimited when it was traded in Calcutta Stock Exchange the script was later delisted andagain listed in Bombay Stock Exchange. The listing price

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

80-129 of PB-4), therefore the gains were made after holding period of more than three years which cannot not be considered as a short period. The Assessee had purchased the shares of Jackson InvestmentLimited when it was traded in Calcutta Stock Exchange the script was later delisted andagain listed in Bombay Stock Exchange. The listing price

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

80-129 of PB-4), therefore the gains were made after holding period of more than three years which cannot not be considered as a short period. The Assessee had purchased the shares of Jackson InvestmentLimited when it was traded in Calcutta Stock Exchange the script was later delisted andagain listed in Bombay Stock Exchange. The listing price

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

80-129 of PB-4), therefore the gains were made after holding period of more than three years which cannot not be considered as a short period. The Assessee had purchased the shares of Jackson InvestmentLimited when it was traded in Calcutta Stock Exchange the script was later delisted andagain listed in Bombay Stock Exchange. The listing price

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

80-129 of PB-4), therefore the gains were made after holding period of more than three years which cannot not be considered as a short period. The Assessee had purchased the shares of Jackson InvestmentLimited when it was traded in Calcutta Stock Exchange the script was later delisted andagain listed in Bombay Stock Exchange. The listing price

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

80-129 of PB-4), therefore the gains were made after holding period of more than three years which cannot not be considered as a short period. The Assessee had purchased the shares of Jackson InvestmentLimited when it was traded in Calcutta Stock Exchange the script was later delisted andagain listed in Bombay Stock Exchange. The listing price

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

80-129 of PB-4), therefore the gains were made after holding period of more than three years which cannot not be considered as a short period. The Assessee had purchased the shares of Jackson InvestmentLimited when it was traded in Calcutta Stock Exchange the script was later delisted andagain listed in Bombay Stock Exchange. The listing price

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

80-129 of PB-4), therefore the gains were made after holding period of more than three years which cannot not be considered as a short period. The Assessee had purchased the shares of Jackson InvestmentLimited when it was traded in Calcutta Stock Exchange the script was later delisted andagain listed in Bombay Stock Exchange. The listing price

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

80-129 of PB-4), therefore the gains were made after holding period of more than three years which cannot not be considered as a short period. The Assessee had purchased the shares of Jackson InvestmentLimited when it was traded in Calcutta Stock Exchange the script was later delisted andagain listed in Bombay Stock Exchange. The listing price

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

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