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213 results for “house property”+ Disallowanceclear

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Key Topics

Section 143(3)121Addition to Income63Section 26351Disallowance43Deduction37Section 12A35Section 80P(2)(d)35Section 6832Section 143(2)30Section 153A

THE DCIT-3(1), INDORE vs. M/S. M.P. ENTERTAINMENT & DEVELOPERS PVT. LTD., INDORE

ITA 117/IND/2017[2011-12]Status: DisposedITAT Indore21 Nov 2022AY 2011-12

Bench: Ms. Madhumita Roy & Shri Bhagirath Mal Biyani

For Appellant: Shri Anil Kamal Garg & Arpit GaurFor Respondent: Shri P.K. Mitra, CIT-DR
Section 139(4)Section 143(3)Section 22Section 23Section 28

House Property” and therefore, the depreciation in respect of those areas was disallowed. In respect of the other common areas

DEPUTY COMMISSIONER OF INCOME TAX -3 (1), INDORE vs. M/S M.P. ENTERTAINMENT AND DEVELOPERS PRIVATE LIMITED, INDORE

Showing 1–20 of 213 · Page 1 of 11

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29
Section 54F27
Exemption19
ITA 203/IND/2018[2014-15]Status: DisposedITAT Indore21 Nov 2022AY 2014-15

Bench: Ms. Madhumita Roy & Shri Bhagirath Mal Biyani

For Appellant: Shri Anil Kamal Garg & Arpit GaurFor Respondent: Shri P.K. Mitra, CIT-DR
Section 139(4)Section 143(3)Section 22Section 23Section 28

House Property” and therefore, the depreciation in respect of those areas was disallowed. In respect of the other common areas

THE DCIT-3(1), INDORE vs. M/S. M.P. ENTERTAINMENT & DEVELOPERS PVT. LTD., INDORE

ITA 118/IND/2017[2012-13]Status: DisposedITAT Indore21 Nov 2022AY 2012-13

Bench: Ms. Madhumita Roy & Shri Bhagirath Mal Biyani

For Appellant: Shri Anil Kamal Garg & Arpit GaurFor Respondent: Shri P.K. Mitra, CIT-DR
Section 139(4)Section 143(3)Section 22Section 23Section 28

House Property” and therefore, the depreciation in respect of those areas was disallowed. In respect of the other common areas

THE DCIT-3(1), INDORE vs. M/S. M.P. ENTERTAINMENT & DEVELOPERS PVT. LTD., INDORE

ITA 344/IND/2017[2013-14]Status: DisposedITAT Indore21 Nov 2022AY 2013-14

Bench: Ms. Madhumita Roy & Shri Bhagirath Mal Biyani

For Appellant: Shri Anil Kamal Garg & Arpit GaurFor Respondent: Shri P.K. Mitra, CIT-DR
Section 139(4)Section 143(3)Section 22Section 23Section 28

House Property” and therefore, the depreciation in respect of those areas was disallowed. In respect of the other common areas

M/S. SHEETU EDUCATIONAL SERVICES P. LTD.,INDORE vs. THE DCIT 5(1), INDORE

In the result, all the appeals of the assessee for assessment year 2005-06 to 2010-11 are partly allowed as per our

ITA 26/IND/2015[2007-08]Status: DisposedITAT Indore28 Feb 2017AY 2007-08

Bench: Shri D.T. Garasia & Shri O.P. Meena

Section 147Section 234BSection 27

House Property 13,88,612 2 Disallowance out of Expenses 3,35,652 3 Disallowance of Depreciation of Building 5,72,905 22,97,169 6. The Ld. CIT[A] vide

M/S. SHEETU EDUCATIONAL SERVICES P. LTD.,INDORE vs. THE DCIT 5(1), INDORE

In the result, all the appeals of the assessee for assessment year 2005-06 to 2010-11 are partly allowed as per our

ITA 25/IND/2015[2006-07]Status: DisposedITAT Indore28 Feb 2017AY 2006-07

Bench: Shri D.T. Garasia & Shri O.P. Meena

Section 147Section 234BSection 27

House Property 13,88,612 2 Disallowance out of Expenses 3,35,652 3 Disallowance of Depreciation of Building 5,72,905 22,97,169 6. The Ld. CIT[A] vide

M/S SHEETU EDUCATIONAL SERVICE PVT LTD.,INDORE vs. THE DCIT 5(1), INDORE

In the result, all the appeals of the assessee for assessment year 2005-06 to 2010-11 are partly allowed as per our

ITA 352/IND/2016[2008-09]Status: DisposedITAT Indore28 Feb 2017AY 2008-09

Bench: Shri D.T. Garasia & Shri O.P. Meena

Section 147Section 234BSection 27

House Property 13,88,612 2 Disallowance out of Expenses 3,35,652 3 Disallowance of Depreciation of Building 5,72,905 22,97,169 6. The Ld. CIT[A] vide

M/S. SHEETU EDUCATIONAL SERVICES P LTD.,INDORE vs. THE DCIT 5(1) RANGE-5, INDORE

In the result, all the appeals of the assessee for assessment year 2005-06 to 2010-11 are partly allowed as per our

ITA 24/IND/2015[2005-06]Status: DisposedITAT Indore28 Feb 2017AY 2005-06

Bench: Shri D.T. Garasia & Shri O.P. Meena

Section 147Section 234BSection 27

House Property 13,88,612 2 Disallowance out of Expenses 3,35,652 3 Disallowance of Depreciation of Building 5,72,905 22,97,169 6. The Ld. CIT[A] vide

M/S SHEETU EDUCATIONAL SERVICE PVT LTD.,INDORE vs. THE DCIT 5(1), INDORE

In the result, all the appeals of the assessee for assessment year 2005-06 to 2010-11 are partly allowed as per our

ITA 354/IND/2016[2010-11]Status: DisposedITAT Indore28 Feb 2017AY 2010-11

Bench: Shri D.T. Garasia & Shri O.P. Meena

Section 147Section 234BSection 27

House Property 13,88,612 2 Disallowance out of Expenses 3,35,652 3 Disallowance of Depreciation of Building 5,72,905 22,97,169 6. The Ld. CIT[A] vide

THE ACIT, 3(1), INDORE vs. SHRI PRAMOD KUMAR SETHI, INDORE

In the result appeal filed by the revenue being I

ITA 383/IND/2014[2007-08]Status: DisposedITAT Indore06 Nov 2018AY 2007-08

Bench: Shri Kul Bharat & Shri Manish Borad

Section 133ASection 143(2)Section 143(3)Section 24Section 68

house property. 5. That Ld.AO and thereafter Ld.CIT(A) both have disallowed the claim of appellant in this particular ASSESSMENT

SHRI PRAMOD KUMAR SETHI,INDORE vs. THE ACIT 3(1), INDORE

In the result appeal filed by the revenue being I

ITA 392/IND/2014[2006-07]Status: DisposedITAT Indore06 Nov 2018AY 2006-07

Bench: Shri Kul Bharat & Shri Manish Borad

Section 133ASection 143(2)Section 143(3)Section 24Section 68

house property. 5. That Ld.AO and thereafter Ld.CIT(A) both have disallowed the claim of appellant in this particular ASSESSMENT

THE ACIT, 3(1), INDORE vs. SHRI PRAMOD KUMAR SETHI, INDORE

In the result appeal filed by the revenue being I

ITA 382/IND/2014[2006-07]Status: DisposedITAT Indore06 Nov 2018AY 2006-07

Bench: Shri Kul Bharat & Shri Manish Borad

Section 133ASection 143(2)Section 143(3)Section 24Section 68

house property. 5. That Ld.AO and thereafter Ld.CIT(A) both have disallowed the claim of appellant in this particular ASSESSMENT

THE ACIT, 4(1), INDORE vs. SHRI SANJAY LUNAWAT, INDORE

ITA 396/IND/2018[2010-11]Status: DisposedITAT Indore13 Sept 2021AY 2010-11

Bench: Shri Rajpal Yadav, Vice- & Shri Manish Boradvirtual Hearing Assessment Year 2010-11

Section 143(3)Section 201(1)Section 40Section 68

House Property’ is summarized as under: S. No Description of property Cost of property Amount of interest claimed @12% which was [in Rs.] disallowed

SRK DEV BUILD PVT LTD.,INDORE vs. DCIT/ACIT 5(1), INDORE

Appeal is allowed

ITA 471/IND/2023[2016-17]Status: DisposedITAT Indore20 Jun 2024AY 2016-17

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniassessment Year: 2016-17 Srk Dev Build Pvt. Ltd, Dcit/Acit-5(1) 18/2, Lasudia Mori, Indore बनाम/ A.B. Road, Vs. Indore (Assessee/Appellant) (Revenue/Respondent) Pan: Aaqcs3387P Assessee By Shri Pranay Goyal & S.N. Goyal, Cas Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 15.04.2024 Date Of Pronouncement 20.06.2024

Section 143(3)Section 271(1)(c)Section 274Section 32Section 32(1)Section 37Section 37(1)Section 40

house property. In the present case, the matter is related to depreciation. In view of the above the referred case laws do not relate to the present case. It is also to be pertinent to mention here that the assessee has not relied any case law related to disallowance

SHRI SHIV CHARAN SINGH BAIS,BHOPAL vs. THE ITO WD-3(1), BHOPAL

In the result, the appeal of the Assessee is dismissed

ITA 187/IND/2014[2008-09]Status: DisposedITAT Indore31 Jan 2018AY 2008-09

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year: 2008-09

Section 143(3)Section 54

disallowance of exemption u/s 54 of the IT Act, 1961. Shivcharan Singh 2. That, the Ld. CIT(A)-II, Bhopal has erred not to consider the additional evidences i.e. Photograph of the house property

ACIT (CENTRAL)-1, INDORE vs. SHRI SANJAY MEHTA, INDORE

In the result, appeal of the Revenue in ITANo

ITA 21/IND/2021[2013-14]Status: DisposedITAT Indore11 Mar 2022AY 2013-14

Bench: Shri Mahavir Prasad & Shri Manish Boradvirtual Hearing Assessment Year:2013-14 Acit (Central)-1, Shri Sanjay Mehta, बनाम/ Bhopal Indore Vs. (Appellant) (Respondent ) P.A. No.Agepm2676G Assessment Year:2014-15 Shri Sanjay Mehta, Dcit (Central)-1, बनाम/ Indore Bhopal Vs. (Appellant) (Respondent ) P.A. No.Agepm2676G Assessee By Shri Sanjay Mehta, Ca Revenue By Shri P.K. Mitra, Cit-Dr Date Of Hearing: 03.01.2022 Date Of Pronouncement: 11 .03.2022 आदेश / O R D E R

Section 132Section 143(2)Section 147Section 148Section 153ASection 271(1)(c)

house property bought jointly by appellant and his wife stood fully explained. The AO has by the addition of this income apparently taxed, an application of income already offered and taxed separately hence this addition needs to be deleted. Accordingly I allow this ground of appeal. We accordingly confirm the finding of Ld. CIT(A) and dismiss the revenue

BHARAT SHAH,INDORE vs. THE ITO3(4), INDORE

In the result, Assessee’s appeal ITANo

ITA 181/IND/2020[2013-14]Status: DisposedITAT Indore28 Jan 2022AY 2013-14

Bench: Shri Mahavir Prasad & Shri Manish Boradvirtual Hearing Assessment Year: 2013-14

Section 143(2)Section 143(3)Section 54Section 54F

property nor any documents was filed to 3 Bharat Shah prove the ownership of the residential house sold by Smt. Shardaben Shah. Ld. AO was also not satisfied with the expenditure of Rs.4,86,250/- incurred by the assessee on transfer for sale of plots of lands. Ld. AO accordingly disallowed

SHRI SUSHIL KUMAR BAFNA,UJJAIN vs. THE ITO 1(1), UJJAIN

In the result, the appeal of the assessee is partly allowed

ITA 637/IND/2014[2010-11]Status: DisposedITAT Indore27 Mar 2017AY 2010-11

Bench: Shri C.M.Garg & Shri O.P.Meenaआ.अ.सं./ I.T.A. No. 637/Ind/2014 "नधा"रण वष" /Assessment Year: 2010-11

Section 139(1)Section 143Section 45Section 54F

disallowed by the AO on the ground that when he inspected the property it was found that the assessee has not constructed a Shri Sushil Kumar Bafna, Ujjain v. ITO-1(1) /I.T.A. No. 637/Ind/2014/A.Y.:10-11 Page 15 of 24 residential house

SHRI SHALIGRAM BAROD, ,INDORE vs. PR. CIT-1, INDORE

ITA 625/IND/2019[2014-15]Status: DisposedITAT Indore30 Apr 2021AY 2014-15

Bench: Hon'Ble Manish Borad & Hon'Ble’ Madhumita Royassessment Year:2014-15 Shri Shaligram Barod, Pr. Cit-I, Ah/29, Hig, Sukhliya Indore बनाम/ Indore Vs. (Appellant) (Respondent ) P.A. No. Ahfpp4068H Appellant By Shri S.N. Agrawal, Ca Revenue By Shri S.B. Prasad, Cit-Dr

Section 143(3)Section 263Section 40A(2)(b)Section 54Section 54BSection 54FSection 54F(1)

property owned by appellant with his wife Smt. Sumitra Borad. There was a house on AS-28 and AH-29 was vacate. That initially the entire payment for Shaligram Borad construction of the original house was made by the appellant duly shown as the investment in the house in the balance sheet. During financial year 2014-15 relevant

THE ITO, WARD 3(1), INDORE vs. M/S. T.LOGIKS, INDORE

In the result, all the grounds raised in appeal of the revenue are allowed for statistical purposes

ITA 304/IND/2017[2012-13]Status: DisposedITAT Indore06 Feb 2019AY 2012-13
Section 143(2)Section 143(3)Section 144Section 271(1)(b)

property and hence was deductible against the rent received. As regards the balance of Rs.5021652/- it has been explained that the same is relatable to sister concerns Pharmasia:Rs.368633/- AFD Pharmasia Rs.3948068/- and Vitamax Healthcare Rs. 704951/ - and is disallowed in the computation of the income from house