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9 results for “house property”+ Section 234Cclear

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Mumbai238Delhi110Bangalore89Jaipur60Ahmedabad31Agra17Kolkata17Raipur17Chennai10Hyderabad9Lucknow8Nagpur7Indore5Surat5Chandigarh4Patna3Jodhpur3Visakhapatnam2Pune2Rajkot1Ranchi1Cochin1

Key Topics

Section 14818Section 1476Section 148A6Section 143(3)5Section 234A5Section 69A4Addition to Income4Condonation of Delay3Section 144

NEMI CHAND,GUDUR vs. ITO., WARD-1, GUDUR

In the result, appeal filed by the assessee is partly allowed in terms of our aforesaid observations

ITA 1288/HYD/2025[2018-19]Status: DisposedITAT Hyderabad26 Nov 2025AY 2018-19

Bench: Shri Manjunatha G. & Shri Ravish Soodआ.अपी.सं /Ita No.1288/Hyd/2025 (िनधा"रण वष"/Assessment Year: 2018-19) Nemi Chand, Vs. Income Tax Officer, 1-2-8/11A, 302, 3Rd Floor, Ward-1, Srinivas Street No.1, Guduru. Himayat Nagar, Hyderabad, Telangana. Pan: Achpr2242L (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Sri Sridhar Jhawar, Ca राज" व "ारा/Revenue By: Dr. Sachin Kumar, Sr. Ar सुनवाई की तारीख/Date Of Hearing: 12/11/2025 घोषणा की तारीख/Date Of 26/11/2025 Pronouncement: आदेश / Order Per. Ravish Sood, J.M: The Present Appeal Filed By The Assessee Is Directed Against The Order Passed By The Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, Dated 13/06/2025 Which In Turn Arises From The Order Passed By The Assessing Officer Under Section 143(3) R.W.S 144B Of The Income-Tax Act, 1961 (For Short, “Act”), Dated 23/04/2021 For The Assessment Year 2018-19. The Assessee Has 2 Nemi Chand Vs. Ito Assailed The Impugned Order On The Following Grounds Of Appeal Before Us: 1. “Whether On The Facts & Circumstances Of The Case & In Law Whether The Order Of The Learned Commissioner Of Income Tax Was Pervasive In Considering The Income From Capital Gains As Business Income In Terms Of Provisions Of Section 2(14) Read With Section 2(47) 2. Whether On The Facts & Circumstances Of The Case & In Law. Whare Capital Gain Was Invested In Purchase/Construction Of Residential House Within Time Limit Prescribed Under Section 2 54(1), Assessment Order Allowing Assesses Claim Under Section 54 Could Not Be Treated As Erroneous & Prejudicial To Interest Of Revenue Only Because Capital Gain Was Not Deposited In Capital Gain Account Scheme. 3. Any Other Ground (If Any) That May Be Urged At The Time Of Hearing.”

For Appellant: Sri Sridhar Jhawar, CAFor Respondent: Dr. Sachin Kumar, Sr. AR
2
Section 1492
Unexplained Investment2
Business Income2
Section 143(3)Section 2Section 2(14)Section 2(47)Section 54

house property, therefore, the entire amount of long term capital gain of Rs. 24,59,649/- by him as exempt under section 54 of the Act. 4. The assessee had further submitted before the AO that M/s. Mishri Developers (supra), comprised of five partners, viz., (a) Sri Rikab Chand; (b) Sri Ugamraj Nahar; (c) Sri Ashok Kumar Kothari

KOTHARI BIPIN MILAN,HYDERABAD vs. ACIT, CENTRAL CIRCLE 2(3), HYDERABAD

In the result, appeal filed by the assessee is dismissed

ITA 1387/HYD/2024[2021-22]Status: DisposedITAT Hyderabad12 Mar 2025AY 2021-22

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Madhusudan Sawdiaआ.अपी.सं /Ita No.1387/Hyd/2024 (िनधा"रण वष"/Assessment Year: 2021-22) Shri Kothari Bipin Milan Vs. A.C.I.T Hyderabad Central Circle 2(3) Pan:Ahbpk8344D Hyderabad (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: C.A Ghanshyamlal Upadhyay राज" व "ारा/Revenue By:: Mrs. Vishnu Priya, Dr सुनवाई की तारीख/Date Of Hearing: 06/03/2025 घोषणा की तारीख/Pronouncement: 12/03/2025 आदेश/Order

For Appellant: C.A Ghanshyamlal UpadhyayFor Respondent: : Mrs. Vishnu Priya, DR
Section 115BSection 139(4)Section 143(3)Section 234ASection 234CSection 69A

section 234C without treating the amount of Rs Page 2 of 10 ITA No 1387 of 2024 Kothari Bipin Milan 18,65,000 seized by them as amount of taxes paid on the date of seizure and thereby causing double jeopardy on your appellant. 8. The aforesaid grounds are alternative and without prejudice to one another. 9. The appellant seeks

MAHESH YADAV ALAM,SECUNDERABAD vs. ITO., WARD-15(1), HYDERABAD

In the result, both the captioned appeals are disposed of in terms of the aforesaid observations

ITA 406/HYD/2025[2015-16]Status: DisposedITAT Hyderabad16 Apr 2025AY 2015-16

Bench: Us:

Section 144Section 147Section 148Section 149Section 234ASection 69

section 234A, 234B and 234C of the Income-Tax Act, 1961.” 3. Shri Pankaj Sancheti, C.A., the learned Authorized Representative (for short ‘Ld. AR’) for the assessee, at the threshold of hearing, submitted that the captioned appeal involves a delay of 8 days. Elaborating on the reasons leading to the delay, the Ld. AR submitted that the same had occasioned

MAHESH YADAV ALAM,SECUNDERABAD vs. ITO., WARD-15(1), HYDERABAD

In the result, both the captioned appeals are disposed of in\nterms of the aforesaid observations

ITA 405/HYD/2025[2013-14]Status: DisposedITAT Hyderabad16 Apr 2025AY 2013-14
Section 144Section 147Section 148Section 149Section 234ASection 69

section 234A, 234B and 234C of the\nIncome-Tax Act, 1961.”\n3. Shri Pankaj Sancheti, C.A., the learned Authorized\nRepresentative (for short ‘Ld. AR') for the assessee, at the\nthreshold of hearing, submitted that the captioned appeal involves\na delay of 8 days. Elaborating on the reasons leading to the delay,\nthe Ld. AR submitted that the same had occasioned

GOVINDA RAJULU DHONDU,HYDERABAD vs. ACIT, CIRCLE-12(1), HYDERABAD

In the result, appeal filed by the assessee is partly allowed

ITA 113/HYD/2023[2019-20]Status: DisposedITAT Hyderabad11 May 2023AY 2019-20

Bench: Shri R.K. Panda & Shri K. Narasimha Charyassessment Year: 2019-20

For Appellant: Shri S. Rama Rao, AdvocateFor Respondent: Shri V. Mahidhar, Sr. DR
Section 139Section 139(1)Section 143(1)Section 154Section 295(2)(ha)Section 90

house property and other sources. The assessee also derived income from Capital Gain in respect of property situated in USA. For the assessment year 2019-20, he filed his return of income in ITR-2 admitting total income of Rs. 6,18,77,640/- which includes Long Term and Short-Term capital gain derived outside India (in USA) amounting

SUJATHA KUMAR,BANASHANKARI vs. INCOME TAX OFFICER, WARD-1, GUDUR

In the result, appeal of the Assessee is allowed for statistical purposes

ITA 1439/HYD/2025[2016-17]Status: DisposedITAT Hyderabad19 Nov 2025AY 2016-17

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdiaआ.अपी.सं /Ita No.1439/Hyd/2025 Assessment Year – 2016-2017 Mrs. Sujatha Kumar, The Income Tax Officer, Bengaluru – 560 085 Ward-1, Gudur-524101. Vs. Andhra Pradesh Pan Ahmpk3172C (Appellant) (Respondent) िनधा"रती "ारा /Assessee By: Ca Siddesh Nagraj Gaddi राज" व "ारा /Revenue By: Sri Abhinav Pitta, Sr. Ar

For Appellant: CA Siddesh Nagraj GaddiFor Respondent: Sri Abhinav Pitta, Sr. AR

house-wife and senior citizen, we condone the delay of 97 days in filing the present appeal. 6. The assessee has raised the following grounds : 1. “The order of the Ld.AO, insofar as it is against the appellant, is opposed to law, equity, and the weight of evidence, probabilities, facts and circumstances of the case. 2. The Ld.AO's order

BRIJESH CHANDWANI,HYDERABAD vs. DCIT., CIRCLE -6(1), HYDERABAD

In the result, appeal of the assessee for the assessment year 2020-2021 is allowed for statistical purposes

ITA 1528/HYD/2025[2020-2021]Status: DisposedITAT Hyderabad28 Nov 2025AY 2020-2021

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdiaआ.अपी.सं /Ita Nos.1527 & 1528/Hyd/2025 Assessment Years – 2016-2017 & 2020-2021 Brijesh Chandwani The Dcit, Circle-6(1), Vs. Hyderabad – 500 034 Hyderabad. Pan Adkpc1537H (Appellant) (Respondent) िनधा"रती "ारा /Assessee By: Ca Pawan Kumar Chakrapani राज" व "ारा /Revenue By: Sri Ranjan Agrawala, Sr. Ar

For Appellant: CA Pawan Kumar ChakrapaniFor Respondent: Sri Ranjan Agrawala, Sr. AR
Section 133ASection 143(1)(a)Section 143(3)Section 147Section 148Section 148ASection 234A

234C of the Act, under the facts and circumstances of the case. 11. The Appellant craves leave to add, alter, delete or substitute any of the grounds urged above. 4 ITA.No.1527 & 1528/Hyd./2025 12. In the view of the above and other grounds that may be urged at the time of the hearing of the appeal, the Appellant prays

BRIJESH CHANDWANI,HYDERABAD vs. DCIT., CIRCLE -6(1), HYDERABAD

ITA 1527/HYD/2025[2016-2017]Status: DisposedITAT Hyderabad28 Nov 2025AY 2016-2017
For Appellant: CA Pawan Kumar ChakrapaniFor Respondent: Sri Ranjan Agrawala, Sr. AR
Section 133ASection 143(1)(a)Section 143(3)Section 147Section 148Section 148ASection 234A

234C of the Act, under the facts and circumstances of the case. 11. The Appellant craves leave to add, alter, delete or substitute any of the grounds urged above. 12. In the view of the above and other grounds that may be urged at the time of the hearing of the appeal, the Appellant prays that the appeal

OPEN TEXT TECHNOLOGIES INDIA PRIVATE LIMITED ,HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX , CIRCLE-16(2), HYDERABAD

ITA 2387/HYD/2018[2014-15]Status: DisposedITAT Hyderabad05 May 2025AY 2014-15
Section 143(3)Section 92B

234C of\nthe Act amounting to Rs.3,82,808 and the same is consequential to the\nabove grounds.\n16. Levy of penalty under section 271AA and 271BA of the Act\nInitiating penalty proceedings under section 271AA and 271BA of the\nAct.\"\n3. The assessee has raised the additional grounds as under :\n“10(c)(a). Choice