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91 results for “house property”+ Section 153clear

Sorted by relevance

Delhi568Mumbai402Bangalore230Jaipur124Chandigarh123Hyderabad91Chennai73Cochin67Pune43Ahmedabad41Raipur37Kolkata27Amritsar26Lucknow23Guwahati21Indore19Nagpur16Rajkot13Patna12SC10Jodhpur8Cuttack6Agra4Allahabad3Surat3Visakhapatnam3Panaji2Dehradun2ANIL R. DAVE SHIVA KIRTI SINGH1

Key Topics

Section 132102Addition to Income84Section 153C64Search & Seizure51Section 139(1)47Section 6944Section 153A44Section 50C32Disallowance

DY. COMMISSIONER OF INCOME TAX , CIRCLE-16(1), HYDERABAD vs. NSL PROPERTIES PRIVATE LIMITED , HYDERABAD

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

ITA 22/HYD/2020[2013-14]Status: DisposedITAT Hyderabad28 Dec 2022AY 2013-14

Bench: Shri Inturi Rama Rao & Shri K.Narasimha Charyआ.अपी.सं / Ita No. 22/Hyd/2020 (निर्धारण वर्ा / Assessment Year: 2013-14) Deputy Commissioner Of M/S. Nsl Properties Private Income Tax, Vs. Limited, Circle-16(1), Hyderabad Hyderabad [Pan No. Aaccn7387G] (अपीलधर्थी / Appellant) (प्रत् यर्थी / Respondent)

For Appellant: Shri A.V.Raghuram, ARFor Respondent: Shri Rajendra Kumar, CIT-DR
Section 143(3)Section 147

house property. The excess claim of interest relating to interest free advances to related party works out to Rs. 8,17,02,507/-.” 11. The above reasons recorded by the learned Assessing Officer, proposing to reopen the concluded assessment clearly show that such proposed re-opening is not based on any tangible material that was brought on record

Showing 1–20 of 91 · Page 1 of 5

22
Section 56(2)(x)17
Section 56(2)(vii)17
Unexplained Investment17

ACIT, CENTRAL CIRCLE-2(3), HYDERABAD vs. TARA CHAND BOPPANA, HYDERABAD

In the result, the appeal filed by the Revenue is dismissed

ITA 692/HYD/2022[2019-20]Status: DisposedITAT Hyderabad27 Jun 2024AY 2019-20

Bench: Shri Laliet Kumar, Hon’Ble & Shri Manjunatha G, Hon’Ble

For Appellant: Shri P. Murali MohanFor Respondent: Ms. TH Vijaya Lakshmi
Section 132(4)Section 153ASection 50C

153 sq.ft in different years and has leased out 2,32,144 sq.ft out of the reaming built up area. During the course of assessment proceedings, the Assessing Officer observed that by entering into the joint development agreement with the developer, the assessee has commercially exploited the property by carrying out business activities and has also undertaken inventory risk, credit

SARAT GOPAL BOPPANA,HYDERABAD vs. ACIT., CENTRAL CIRCLE-2(3), HYDERABAD

In the result, the appeal filed by the Revenue is dismissed

ITA 638/HYD/2022[2019-20]Status: DisposedITAT Hyderabad27 Jun 2024AY 2019-20

Bench: Shri Laliet Kumar, Hon’Ble & Shri Manjunatha G, Hon’Ble

For Appellant: Shri P. Murali MohanFor Respondent: Ms. TH Vijaya Lakshmi
Section 132(4)Section 153ASection 50C

153 sq.ft in different years and has leased out 2,32,144 sq.ft out of the reaming built up area. During the course of assessment proceedings, the Assessing Officer observed that by entering into the joint development agreement with the developer, the assessee has commercially exploited the property by carrying out business activities and has also undertaken inventory risk, credit

ACIT, CENTRAL CIRCLE-2(3), HYDERABAD vs. SARAT GOPAL BOPPANA, HYDERABAD

In the result, the appeal filed by the Revenue is dismissed

ITA 690/HYD/2022[2019-20]Status: DisposedITAT Hyderabad27 Jun 2024AY 2019-20

Bench: Shri Laliet Kumar, Hon’Ble & Shri Manjunatha G, Hon’Ble

For Appellant: Shri P. Murali MohanFor Respondent: Ms. TH Vijaya Lakshmi
Section 132(4)Section 153ASection 50C

153 sq.ft in different years and has leased out 2,32,144 sq.ft out of the reaming built up area. During the course of assessment proceedings, the Assessing Officer observed that by entering into the joint development agreement with the developer, the assessee has commercially exploited the property by carrying out business activities and has also undertaken inventory risk, credit

TARA CHAND BOPPANA,HYDERABAD vs. ACIT., CENTRAL CIRCLE-2(3), HYDERABAD

In the result, the appeal filed by the Revenue is dismissed

ITA 646/HYD/2022[2020-21]Status: DisposedITAT Hyderabad27 Jun 2024AY 2020-21

Bench: Shri Laliet Kumar, Hon’Ble & Shri Manjunatha G, Hon’Ble

For Appellant: Shri P. Murali MohanFor Respondent: Ms. TH Vijaya Lakshmi
Section 132(4)Section 153ASection 50C

153 sq.ft in different years and has leased out 2,32,144 sq.ft out of the reaming built up area. During the course of assessment proceedings, the Assessing Officer observed that by entering into the joint development agreement with the developer, the assessee has commercially exploited the property by carrying out business activities and has also undertaken inventory risk, credit

SARAT GOPAL BOPPANA,HYDERABAD vs. ACIT., CENTRAL CIRCLE-2(3),, HYDERABAD

In the result, the appeal filed by the Revenue is dismissed

ITA 637/HYD/2022[2018-19]Status: DisposedITAT Hyderabad27 Jun 2024AY 2018-19

Bench: Shri Laliet Kumar, Hon’Ble & Shri Manjunatha G, Hon’Ble

For Appellant: Shri P. Murali MohanFor Respondent: Ms. TH Vijaya Lakshmi
Section 132(4)Section 153ASection 50C

153 sq.ft in different years and has leased out 2,32,144 sq.ft out of the reaming built up area. During the course of assessment proceedings, the Assessing Officer observed that by entering into the joint development agreement with the developer, the assessee has commercially exploited the property by carrying out business activities and has also undertaken inventory risk, credit

KAVYA BOPPANA,HYDERABAD vs. ACIT., CENTRAL CIRCLE-2(3), HYDERABAD

In the result, the appeal filed by the Revenue is dismissed

ITA 642/HYD/2022[2020-21]Status: DisposedITAT Hyderabad27 Jun 2024AY 2020-21

Bench: Shri Laliet Kumar, Hon’Ble & Shri Manjunatha G, Hon’Ble

For Appellant: Shri P. Murali MohanFor Respondent: Ms. TH Vijaya Lakshmi
Section 132(4)Section 153ASection 50C

153 sq.ft in different years and has leased out 2,32,144 sq.ft out of the reaming built up area. During the course of assessment proceedings, the Assessing Officer observed that by entering into the joint development agreement with the developer, the assessee has commercially exploited the property by carrying out business activities and has also undertaken inventory risk, credit

ACIT, CENTRAL CIRCLE-2(3), HYDERABAD vs. KAVYA BOPPANA, HYDERABAD

In the result, the appeal filed by the Revenue is dismissed

ITA 696/HYD/2022[2019-20]Status: DisposedITAT Hyderabad27 Jun 2024AY 2019-20

Bench: Shri Laliet Kumar, Hon’Ble & Shri Manjunatha G, Hon’Ble

For Appellant: Shri P. Murali MohanFor Respondent: Ms. TH Vijaya Lakshmi
Section 132(4)Section 153ASection 50C

153 sq.ft in different years and has leased out 2,32,144 sq.ft out of the reaming built up area. During the course of assessment proceedings, the Assessing Officer observed that by entering into the joint development agreement with the developer, the assessee has commercially exploited the property by carrying out business activities and has also undertaken inventory risk, credit

ACIT, CENTRAL CIRCLE-2(3), HYDERABAD vs. JHANSI RANI BOPPANA, HYDERABAD

In the result, the appeal filed by the Revenue is dismissed

ITA 694/HYD/2022[2019-20]Status: DisposedITAT Hyderabad27 Jun 2024AY 2019-20

Bench: Shri Laliet Kumar, Hon’Ble & Shri Manjunatha G, Hon’Ble

For Appellant: Shri P. Murali MohanFor Respondent: Ms. TH Vijaya Lakshmi
Section 132(4)Section 153ASection 50C

153 sq.ft in different years and has leased out 2,32,144 sq.ft out of the reaming built up area. During the course of assessment proceedings, the Assessing Officer observed that by entering into the joint development agreement with the developer, the assessee has commercially exploited the property by carrying out business activities and has also undertaken inventory risk, credit

ADALA BHANU REKHA,HYDERABAD vs. DCIT., CIRCLE-6(1), HYDERABAD

In the result, appeal filed by the assessee is allowed

ITA 583/HYD/2024[2017-18]Status: DisposedITAT Hyderabad05 Dec 2024AY 2017-18

Bench: Shri Manjunatha G. & Shri K. Narasimha Charyआ.अपी.सं /Ita No.583/Hyd/2024 (निर्धारण वर्ा/Assessment Year: 2017-18) Adala Bhanu Rekha Vs. Dcit Hyderabad Circle-6(1) [Pan : Accpa8679F] Hyderabad (Appellant) (Respondent) निर्धाररती द्वधरध/Assessee By: Shri Bg Reddy, Ar रधजस् व द्वधरध/Revenue By:: Shri Srinath Sadanala, Dr सुिवधई की तधरीख/Date Of Hearing: 25/11/2024 घोर्णध की तधरीख/Date Of 05/12/2024 Pronouncement: आदेश / Order Per. Manjunatha G., A.M: This Appeal Filed By The Assessee Is Directed Against The Order Dated 31/03/2024 Of The Learned Commissioner Of Income Tax (Appeals) [Learned Cit(A)], National Faceless Appeal Centre (Nfac), Delhi, Relating To A.Y.2017-18 On The Following Grounds :

For Appellant: Shri BG Reddy, ARFor Respondent: : Shri Srinath Sadanala, DR
Section 143(3)Section 147Section 148Section 54F

house, remaining properties are commercial properties and are let out for commercial purposes. All details were furnished to the CIT(A), however, the Ld.CIT(A) rejected the explanation furnished by the assessee and sustained the additions made by the Assessing Officer. The learned Counsel for the assessee further took our attention to paper book filed by the assessee and referred

VENKATESH GANGAKHEDKAR,HYDERABAD vs. ACIT., CIRCLE-9(1), HYDERABAD

In the result, the appeals of the assessee for all the four assessment years are allowed

ITA 902/HYD/2024[2015-16]Status: DisposedITAT Hyderabad31 Jul 2025AY 2015-16

Bench: Shri Manjunatha G & Shri Ravish Sood

For Appellant: CA, C. Maheswar ReddyFor Respondent: Shri Gurpreet Singh, Sr. AR
Section 132Section 139(1)Section 153C

house property or building. This fact has been admitted by Sri Manohar Rao Warlawar in his statement recorded under section 132(4) of the Act. The 9 ITA.Nos.901, 902, 903 & 904/Hyd./2024 assessee could not establish the payments referred to in the incriminating document with any evidence including source for the said payment. Although, the assessee claims that

VENKATESH GANGAKHEDKAR,HYDERABAD vs. ACIT., CIRCLE-9(1), HYDERABAD

In the result, the appeals of the assessee for all the four assessment years are allowed

ITA 901/HYD/2024[2014-15]Status: DisposedITAT Hyderabad31 Jul 2025AY 2014-15

Bench: Shri Manjunatha G & Shri Ravish Sood

For Appellant: CA, C. Maheswar ReddyFor Respondent: Shri Gurpreet Singh, Sr. AR
Section 132Section 139(1)Section 153C

house property or building. This fact has been admitted by Sri Manohar Rao Warlawar in his statement recorded under section 132(4) of the Act. The 9 ITA.Nos.901, 902, 903 & 904/Hyd./2024 assessee could not establish the payments referred to in the incriminating document with any evidence including source for the said payment. Although, the assessee claims that

VENKATESH GANGAKHEDKAR,HYDERABAD vs. ACIT., CIRCLE- 9(1), HYDERABAD

In the result, the appeals of the assessee for all the four assessment years are allowed

ITA 903/HYD/2024[2016-17]Status: DisposedITAT Hyderabad31 Jul 2025AY 2016-17

Bench: Shri Manjunatha G & Shri Ravish Sood

For Appellant: CA, C. Maheswar ReddyFor Respondent: Shri Gurpreet Singh, Sr. AR
Section 132Section 139(1)Section 153C

house property or building. This fact has been admitted by Sri Manohar Rao Warlawar in his statement recorded under section 132(4) of the Act. The 9 ITA.Nos.901, 902, 903 & 904/Hyd./2024 assessee could not establish the payments referred to in the incriminating document with any evidence including source for the said payment. Although, the assessee claims that

VENKATESH GANGAKHEDKAR ,HYDERABAD vs. ACIT., CIRCLE-9(1), HYDERABAD

In the result, the appeals of the assessee for all the four assessment years are allowed

ITA 904/HYD/2024[2017-18]Status: DisposedITAT Hyderabad31 Jul 2025AY 2017-18

Bench: Shri Manjunatha G & Shri Ravish Sood

For Appellant: CA, C. Maheswar ReddyFor Respondent: Shri Gurpreet Singh, Sr. AR
Section 132Section 139(1)Section 153C

house property or building. This fact has been admitted by Sri Manohar Rao Warlawar in his statement recorded under section 132(4) of the Act. The 9 ITA.Nos.901, 902, 903 & 904/Hyd./2024 assessee could not establish the payments referred to in the incriminating document with any evidence including source for the said payment. Although, the assessee claims that

LATHA REDDY ALTHURI,HYDERABAD vs. ACIT, CENTRAL CIRCLE-2(1), HYDERABAD

In the result, the appeal of the assessee in ITA No

ITA 43/HYD/2023[2012-13]Status: DisposedITAT Hyderabad30 Aug 2023AY 2012-13

Bench: Shri R.K. Panda & Shri Laliet Kumar

For Appellant: Shri DK. ChhablaniFor Respondent: Shri Jeevan Lal Lavidiya
Section 10(38)Section 132Section 143(3)Section 153ASection 68

house property and income from other sources besides agricultural income of Rs.4,22,260/- after claiming exemption u/s 10(38) to the tune of Rs.5,95,17,606/-. A search and seizure operation u/s 132 of the Income Tax Act, 1961 (hereinafter referred to as the ‘Act’) was conducted in the case of M/s. AMR India Limited and Others

RADHIKA REDDY ALTHURI,HYDERABAD vs. ACIT, CENTRAL CIRCLE-2(1), HYDERABAD

In the result, the appeal of the assessee in ITA No

ITA 41/HYD/2023[2012-13]Status: DisposedITAT Hyderabad30 Aug 2023AY 2012-13

Bench: Shri R.K. Panda & Shri Laliet Kumar

For Appellant: Shri DK. ChhablaniFor Respondent: Shri Jeevan Lal Lavidiya
Section 10(38)Section 132Section 143(3)Section 153ASection 68

house property and income from other sources besides agricultural income of Rs.4,22,260/- after claiming exemption u/s 10(38) to the tune of Rs.5,95,17,606/-. A search and seizure operation u/s 132 of the Income Tax Act, 1961 (hereinafter referred to as the ‘Act’) was conducted in the case of M/s. AMR India Limited and Others

GIRISH REDDY ALTHURI,HYDERABAD vs. ACIT, CENTRAL CIRCLE-2(1), HYDERABAD

In the result, the appeal of the assessee in ITA No

ITA 42/HYD/2023[2012-13]Status: DisposedITAT Hyderabad30 Aug 2023AY 2012-13

Bench: Shri R.K. Panda & Shri Laliet Kumar

For Appellant: Shri DK. ChhablaniFor Respondent: Shri Jeevan Lal Lavidiya
Section 10(38)Section 132Section 143(3)Section 153ASection 68

house property and income from other sources besides agricultural income of Rs.4,22,260/- after claiming exemption u/s 10(38) to the tune of Rs.5,95,17,606/-. A search and seizure operation u/s 132 of the Income Tax Act, 1961 (hereinafter referred to as the ‘Act’) was conducted in the case of M/s. AMR India Limited and Others

MAHESH REDDY ALTHURI,HYDERABAD vs. ACIT, CENTRAL CIRCLE-2(1), HYDERABAD

In the result, the appeal of the assessee in ITA No

ITA 40/HYD/2023[2012-13]Status: DisposedITAT Hyderabad30 Aug 2023AY 2012-13

Bench: Shri R.K. Panda & Shri Laliet Kumar

For Appellant: Shri DK. ChhablaniFor Respondent: Shri Jeevan Lal Lavidiya
Section 10(38)Section 132Section 143(3)Section 153ASection 68

house property and income from other sources besides agricultural income of Rs.4,22,260/- after claiming exemption u/s 10(38) to the tune of Rs.5,95,17,606/-. A search and seizure operation u/s 132 of the Income Tax Act, 1961 (hereinafter referred to as the ‘Act’) was conducted in the case of M/s. AMR India Limited and Others

ACIT, CENTRAL CIRCLE-2(3), HYDERABAD vs. ASIAN DWELLINGS LLP, HYDERABAD

In the result, appeal filed by the Revenue is dismissed

ITA 683/HYD/2022[2019-20]Status: DisposedITAT Hyderabad25 Oct 2024AY 2019-20

Bench: Shri Mahavir Singh, Hon'Ble Vice- & Shri Manjunatha, G. Accountant Hon'Bleआ.अपी.सं /Ita Nos.683/Hyd/2022 (िनधा"रण वष"/Assessment Year: 2019-20) Asstt. Commissioner Of Vs. Asian Dwellings Llp Income Tax, Hyderabad Central Circle 2(3) Pan:Abmfa1423A Hyderabad (Appellant) (Respondent) आ.अपी.सं /Ita Nos.684 & 685/Hyd/2022 (िनधा"रण वष"/Assessment Year: 2018-19 & 2019-20) Asstt. Commissioner Of Vs. Asian Infra Estates Ltd Income Tax, Hyderabad Pan:Aabca7660 & Central Circle 2(3) Hyderabad Asian Infra Estates Llp Hyderabad Pan:Abnf5143L (Appellant) (Respondent) राज" व "ारा/Revenue By:: Shri B. Balakrishna, Dr िनधा""रती "ारा/Assessee By: Shri P Murali Mohan Rao, Ca सुनवाई की तारीख/Date Of Hearing: 26/09/2024 घोषणा की तारीख/Pronouncement: 25/10/2024 आदेश/Order Per Manjunatha, G. A.M These 3 Appeals Filed By The Revenue Are Directed Against The Separate, But Identical Orders Passed By The Learned

For Appellant: Shri P Murali Mohan Rao, CAFor Respondent: : Shri B. Balakrishna, DR
Section 132Section 153ASection 28

153 sq.ft in different years and has leased out 2,32,144 sq.ft out of the reaming built up area. During the course of assessment proceedings, the Assessing Officer observed that by entering into the joint development agreement with the developer, the assessee has commercially exploited the property by carrying out business activities and has also undertaken inventory risk, credit

ACIT, CENTRAL CIRCLE-2(3), HYDERABAD vs. ASIAN INFRA ESTATES LIMITED, HYDERABAD

In the result, appeal filed by the Revenue is dismissed

ITA 684/HYD/2022[2018-19]Status: DisposedITAT Hyderabad25 Oct 2024AY 2018-19

Bench: Shri Mahavir Singh, Hon'Ble Vice- & Shri Manjunatha, G. Accountant Hon'Bleआ.अपी.सं /Ita Nos.683/Hyd/2022 (िनधा"रण वष"/Assessment Year: 2019-20) Asstt. Commissioner Of Vs. Asian Dwellings Llp Income Tax, Hyderabad Central Circle 2(3) Pan:Abmfa1423A Hyderabad (Appellant) (Respondent) आ.अपी.सं /Ita Nos.684 & 685/Hyd/2022 (िनधा"रण वष"/Assessment Year: 2018-19 & 2019-20) Asstt. Commissioner Of Vs. Asian Infra Estates Ltd Income Tax, Hyderabad Pan:Aabca7660 & Central Circle 2(3) Hyderabad Asian Infra Estates Llp Hyderabad Pan:Abnf5143L (Appellant) (Respondent) राज" व "ारा/Revenue By:: Shri B. Balakrishna, Dr िनधा""रती "ारा/Assessee By: Shri P Murali Mohan Rao, Ca सुनवाई की तारीख/Date Of Hearing: 26/09/2024 घोषणा की तारीख/Pronouncement: 25/10/2024 आदेश/Order Per Manjunatha, G. A.M These 3 Appeals Filed By The Revenue Are Directed Against The Separate, But Identical Orders Passed By The Learned

For Appellant: Shri P Murali Mohan Rao, CAFor Respondent: : Shri B. Balakrishna, DR
Section 132Section 153ASection 28

153 sq.ft in different years and has leased out 2,32,144 sq.ft out of the reaming built up area. During the course of assessment proceedings, the Assessing Officer observed that by entering into the joint development agreement with the developer, the assessee has commercially exploited the property by carrying out business activities and has also undertaken inventory risk, credit