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252 results for “house property”+ Section 27clear

Sorted by relevance

Mumbai1,418Delhi1,319Bangalore505Jaipur307Hyderabad252Chennai244Chandigarh181Ahmedabad172Kolkata114Indore113Pune101Raipur74Cochin74Rajkot67SC61Amritsar53Nagpur48Visakhapatnam36Surat36Lucknow34Agra34Patna33Guwahati24Jodhpur24Cuttack16Allahabad8Varanasi5A.K. SIKRI ROHINTON FALI NARIMAN3Panaji3D.K. JAIN JAGDISH SINGH KHEHAR1Dehradun1H.L. DATTU S.A. BOBDE1Ranchi1T.S. THAKUR ROHINTON FALI NARIMAN1

Key Topics

Section 13291Addition to Income77Search & Seizure57Section 6938Section 153C37Section 139(1)37Section 153A34Disallowance24Unexplained Investment

RACHIT V SHAH,HYDERABAD vs. ITO, WARD-7(3), HYDERABAD

In the result, the appeal of the assessee is dismissed

ITA 420/HYD/2022[2015-16]Status: DisposedITAT Hyderabad15 Mar 2023AY 2015-16

Bench: Shri Rama Kanta Panda & Shri Laliet Kumar

For Appellant: Shri Sunil Kumar Jain, CAFor Respondent: Shri Kumar Adithya for Shri K.P.R.R.Murthy, Sr.AR
Section 142(1)Section 143(1)Section 143(3)Section 54F

house property to his father, Sri Vijay kumar shah by way of gift settlement deed in doc.No.107 of 2014 executed on 27-10-2014. Immediately after this gift settlement i.e, within a gap of 7 days, the assessee sold one land property jointly held with his mother in Survey Nos.114 and115 situated at Gaganpahad village, Rajendernagar· Mandal, Rangareddy District

Showing 1–20 of 252 · Page 1 of 13

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18
Section 143(3)17
Section 56(2)(x)17
Section 56(2)(vii)17

DCIT., (INTERNATIONAL TAXATION)-1, HYDERABAD vs. SYAMA REDDY MALI REDDY, HYDERABAD

ITA 366/HYD/2025[2019-20]Status: DisposedITAT Hyderabad03 Sept 2025AY 2019-20
Section 143(2)Section 143(3)Section 144C(3)Section 54Section 54F

house so purchased or constructed (hereafter in this\nsection referred to as the new asset), the difference between the\namount of the capital gain and the cost of the new asset shall be\ncharged under section 45 as the income of the previous year; and\nfor the purpose of computing in respect of the new asset any\ncapital gain arising

NARSI REDDY KOMATIREDDY,HYDERABAD vs. DCIT., CENTRAL CIRCLE-2(2), HYDERABAD

In the result, the appeal is allowed

ITA 121/HYD/2021[2017-18]Status: DisposedITAT Hyderabad13 Feb 2025AY 2017-18

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdia

For Appellant: Shri K.C. Devdas, C.AFor Respondent: : Shri Waseem Ur Rehman, SR-DR
Section 132Section 153ASection 45

27 owners of the land entered into JDA dated 11.07.2014 registered on 19.11.2014 thereby the owners agreed to pool their land for the purpose of development and the developer agreed to construct 42 residential villas. It was also agreed upon between the parties that the developed area will be shared between the land owners and developer in 50:50 ratio

NARSI REDDY KOMATIREDDY,HYDERABAD vs. SRIG. SANTOSH KUMAR, DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(2), HYDERABAD

In the result, the appeal is allowed

ITA 120/HYD/2021[2015-16]Status: DisposedITAT Hyderabad13 Feb 2025AY 2015-16

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdia

For Appellant: Shri K.C. Devdas, C.AFor Respondent: : Shri Waseem Ur Rehman, SR-DR
Section 132Section 153ASection 45

27 owners of the land entered into JDA dated 11.07.2014 registered on 19.11.2014 thereby the owners agreed to pool their land for the purpose of development and the developer agreed to construct 42 residential villas. It was also agreed upon between the parties that the developed area will be shared between the land owners and developer in 50:50 ratio

ACIT., CENTRAL CIRCLE-1(1), HYDERABAD vs. GIRIDHARI CONSTRUCTIONS, HYDERABAD

In the result, appeal filed by the assessee for A

ITA 275/HYD/2024[2013-14]Status: DisposedITAT Hyderabad28 Aug 2024AY 2013-14

Bench: Shri Manjunatha, G. & Shri K. Narasimha Chary

For Appellant: Shri P. Murali Mohan Rao, CAFor Respondent: : Shri Kumar Pranav, CIT( DR)
Section 132Section 132(4)Section 139

27,053/-, on the basis of page No.91 of the document seized from the residences of Shri Sampat Raghupati Reddy, where certain jottings were recorded under club house expenses. The Assessing Officer had also made addition towards development expenses of Rs.1,64,94,500/- on the ground that the assessee has debited the development expenses in the P&L towards

GIRIDHARI CONSTRUCTIONS,HYDERABAD vs. ACIT, CENTRAL CIRCLE-1(1), HYDERABAD

In the result, appeal filed by the assessee for A

ITA 219/HYD/2024[2018-19]Status: DisposedITAT Hyderabad28 Aug 2024AY 2018-19

Bench: Shri Manjunatha, G. & Shri K. Narasimha Chary

For Appellant: Shri P. Murali Mohan Rao, CAFor Respondent: : Shri Kumar Pranav, CIT( DR)
Section 132Section 132(4)Section 139

27,053/-, on the basis of page No.91 of the document seized from the residences of Shri Sampat Raghupati Reddy, where certain jottings were recorded under club house expenses. The Assessing Officer had also made addition towards development expenses of Rs.1,64,94,500/- on the ground that the assessee has debited the development expenses in the P&L towards

GIRIDHARI CONSTRUCTIONS,HYDERABAD vs. ACIT, CENTRAL CIRCLE-1(1), HYDERABAD

In the result, appeal filed by the assessee for A

ITA 218/HYD/2024[2017-18]Status: DisposedITAT Hyderabad28 Aug 2024AY 2017-18

Bench: Shri Manjunatha, G. & Shri K. Narasimha Chary

For Appellant: Shri P. Murali Mohan Rao, CAFor Respondent: : Shri Kumar Pranav, CIT( DR)
Section 132Section 132(4)Section 139

27,053/-, on the basis of page No.91 of the document seized from the residences of Shri Sampat Raghupati Reddy, where certain jottings were recorded under club house expenses. The Assessing Officer had also made addition towards development expenses of Rs.1,64,94,500/- on the ground that the assessee has debited the development expenses in the P&L towards

ACIT., CENTRAL CIRCLE-1(1), HYDERABAD vs. GIRIDHARI CONSTRUCTIONS, HYDERABAD

In the result, appeal filed by the assessee for A

ITA 280/HYD/2024[2017-18]Status: DisposedITAT Hyderabad28 Aug 2024AY 2017-18

Bench: Shri Manjunatha, G. & Shri K. Narasimha Chary

For Appellant: Shri P. Murali Mohan Rao, CAFor Respondent: : Shri Kumar Pranav, CIT( DR)
Section 132Section 132(4)Section 139

27,053/-, on the basis of page No.91 of the document seized from the residences of Shri Sampat Raghupati Reddy, where certain jottings were recorded under club house expenses. The Assessing Officer had also made addition towards development expenses of Rs.1,64,94,500/- on the ground that the assessee has debited the development expenses in the P&L towards

ACIT., CENTRAL CIRCLE-1(1), HYDERABAD vs. GIRIDHARI CONSTRUCTIONS, HYDERABAD

In the result, appeal filed by the assessee for A

ITA 279/HYD/2024[2016-17]Status: DisposedITAT Hyderabad28 Aug 2024AY 2016-17

Bench: Shri Manjunatha, G. & Shri K. Narasimha Chary

For Appellant: Shri P. Murali Mohan Rao, CAFor Respondent: : Shri Kumar Pranav, CIT( DR)
Section 132Section 132(4)Section 139

27,053/-, on the basis of page No.91 of the document seized from the residences of Shri Sampat Raghupati Reddy, where certain jottings were recorded under club house expenses. The Assessing Officer had also made addition towards development expenses of Rs.1,64,94,500/- on the ground that the assessee has debited the development expenses in the P&L towards

GIRIDHARI CONSTRUCTIONS,HYDERABAD vs. ACIT, CENTRAL CIRCLE-1(1), HYDERABAD

In the result, appeal filed by the assessee for A

ITA 215/HYD/2024[2014-15]Status: DisposedITAT Hyderabad28 Aug 2024AY 2014-15

Bench: Shri Manjunatha, G. & Shri K. Narasimha Chary

For Appellant: Shri P. Murali Mohan Rao, CAFor Respondent: : Shri Kumar Pranav, CIT( DR)
Section 132Section 132(4)Section 139

27,053/-, on the basis of page No.91 of the document seized from the residences of Shri Sampat Raghupati Reddy, where certain jottings were recorded under club house expenses. The Assessing Officer had also made addition towards development expenses of Rs.1,64,94,500/- on the ground that the assessee has debited the development expenses in the P&L towards

GIRIDHARI CONSTRUCTIONS,HYDERABAD vs. ACIT, CENTRAL CIRCLE-1(1), HYDERABAD

In the result, appeal filed by the assessee for A

ITA 214/HYD/2024[2013-14]Status: DisposedITAT Hyderabad28 Aug 2024AY 2013-14

Bench: Shri Manjunatha, G. & Shri K. Narasimha Chary

For Appellant: Shri P. Murali Mohan Rao, CAFor Respondent: : Shri Kumar Pranav, CIT( DR)
Section 132Section 132(4)Section 139

27,053/-, on the basis of page No.91 of the document seized from the residences of Shri Sampat Raghupati Reddy, where certain jottings were recorded under club house expenses. The Assessing Officer had also made addition towards development expenses of Rs.1,64,94,500/- on the ground that the assessee has debited the development expenses in the P&L towards

GIRIDHARI CONSTRUCTIONS,HYDERABAD vs. ACIT, CENTRAL CIRCLE-1(1), HYDERABAD

In the result, appeal filed by the assessee for A

ITA 216/HYD/2024[2015-16]Status: DisposedITAT Hyderabad28 Aug 2024AY 2015-16

Bench: Shri Manjunatha, G. & Shri K. Narasimha Chary

For Appellant: Shri P. Murali Mohan Rao, CAFor Respondent: : Shri Kumar Pranav, CIT( DR)
Section 132Section 132(4)Section 139

27,053/-, on the basis of page No.91 of the document seized from the residences of Shri Sampat Raghupati Reddy, where certain jottings were recorded under club house expenses. The Assessing Officer had also made addition towards development expenses of Rs.1,64,94,500/- on the ground that the assessee has debited the development expenses in the P&L towards

ACIT., CENTRAL CIRCLE-1(1), HYDERABAD vs. GIRIDHARI CONSTRUCTIONS, HYDERABAD

In the result, appeal filed by the assessee for A

ITA 278/HYD/2024[2015-16]Status: DisposedITAT Hyderabad28 Aug 2024AY 2015-16

Bench: Shri Manjunatha, G. & Shri K. Narasimha Chary

For Appellant: Shri P. Murali Mohan Rao, CAFor Respondent: : Shri Kumar Pranav, CIT( DR)
Section 132Section 132(4)Section 139

27,053/-, on the basis of page No.91 of the document seized from the residences of Shri Sampat Raghupati Reddy, where certain jottings were recorded under club house expenses. The Assessing Officer had also made addition towards development expenses of Rs.1,64,94,500/- on the ground that the assessee has debited the development expenses in the P&L towards

GIRIDHARI CONSTRUCTIONS,HYDERABAD vs. ACIT, CENTRAL CIRCLE-1(1), HYDERABAD

In the result, appeal filed by the assessee for A

ITA 217/HYD/2024[2016-17]Status: DisposedITAT Hyderabad28 Aug 2024AY 2016-17

Bench: Shri Manjunatha, G. & Shri K. Narasimha Chary

For Appellant: Shri P. Murali Mohan Rao, CAFor Respondent: : Shri Kumar Pranav, CIT( DR)
Section 132Section 132(4)Section 139

27,053/-, on the basis of page No.91 of the document seized from the residences of Shri Sampat Raghupati Reddy, where certain jottings were recorded under club house expenses. The Assessing Officer had also made addition towards development expenses of Rs.1,64,94,500/- on the ground that the assessee has debited the development expenses in the P&L towards

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

house property and income from other sources and does not have income from business or profession. Therefore, the income declared by the assessee under the head income from other sources and assessed by the Assessing Officer as unexplained investment u/s 69A of the Act and taxing u/s 115BBE of the Act needs to be examined in light of the above

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

house property and income from other sources and does not have income from business or profession. Therefore, the income declared by the assessee under the head income from other sources and assessed by the Assessing Officer as unexplained investment u/s 69A of the Act and taxing u/s 115BBE of the Act needs to be examined in light of the above

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

house property and income from other sources and does not have income from business or profession. Therefore, the income declared by the assessee under the head income from other sources and assessed by the Assessing Officer as unexplained investment u/s 69A of the Act and taxing u/s 115BBE of the Act needs to be examined in light of the above

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

house property and income from other sources and does not have income from business or profession. Therefore, the income declared by the assessee under the head income from other sources and assessed by the Assessing Officer as unexplained investment u/s 69A of the Act and taxing u/s 115BBE of the Act needs to be examined in light of the above

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

house property and income from other sources and does not have income from business or profession. Therefore, the income declared by the assessee under the head income from other sources and assessed by the Assessing Officer as unexplained investment u/s 69A of the Act and taxing u/s 115BBE of the Act needs to be examined in light of the above

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

house property and income from other sources and does not have income from business or profession. Therefore, the income declared by the assessee under the head income from other sources and assessed by the Assessing Officer as unexplained investment u/s 69A of the Act and taxing u/s 115BBE of the Act needs to be examined in light of the above