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3 results for “house property”+ Section 194Iclear

Sorted by relevance

Delhi51Mumbai33Raipur17Hyderabad3Bangalore3Jaipur1Ahmedabad1

Key Topics

Section 1474Section 69A2Section 143(1)2Section 194I2Section 2502TDS2Addition to Income2

GOWRI SHANKAR GUPTA,HYDERABAD vs. INCOME TAX OFFICER, WARD-2(3), HYDERABAD

ITA 514/HYD/2024[2017-18]Status: DisposedITAT Hyderabad15 May 2025AY 2017-18
For Appellant: Shri Sashank Dundu, ARFor Respondent: Shri D.Praveen, DR
Section 115BSection 143(3)Section 294Section 69A

section 294 of the Act. 11. For these and other grounds that may be urged at the time of hearing, appellant prays that the Hon'ble Tribunal may be pleased to delete the arbitrary additions made and upheld by the lower authorities. 3. Succinctly stated, the assessee had e-filed his return of income for the A.Y.2017-18 on 24.07.2017, declaring

TIRUMALA ESTATES,HYDERABAD vs. INCOME TAX OFFICER, WARD-4(1), HYDERABAD

ITA 143/HYD/2024[2022-23]Status: Disposed
ITAT Hyderabad
30 Jul 2025
AY 2022-23

Bench: Us:

Section 143(1)Section 194I

194I of the IT Act, claiming the same as refund. 3. The learned Commissioner ought to have appreciated that the income from the rent is being assessed in the hands of partners as per the orders of the Hon’ble ITAT, whereas, the tax is being deducted in the name of firm, therefore, denying refund in the hands of firm

NAFEES SULTANA,HYEDERABAD. vs. INCOME TAX OFFICER, WARD-14(1), HYDERABAD.

ITA 642/HYD/2025[2014-15]Status: DisposedITAT Hyderabad28 Apr 2025AY 2014-15

Bench: Us:

For Appellant: Shri K. Sai Prasad. C.AFor Respondent: Dr.Sachin Kumar, Sr.DR
Section 147Section 148Section 194ISection 250Section 250(2)Section 25B

Section 25B of the Income-tax Act, 1961, which allows deduction of 30% from arrears of rent received before taxing the same as income under the head "Income from House Property". 5. That the learned Commissioner of Income Tax (Appeals) is not justified in deciding the appeal without condoning the delay thereby depriving the appellant to avail the benefits available