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6 results for “house property”+ Rectification u/s 154clear

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Key Topics

Section 15419Section 143(1)15Section 2639Section 54B4Addition to Income4Section 143(3)3Section 139(1)2Deduction2Disallowance2Limitation/Time-bar

RADHA SHARAN GOSWAMI,BHOPAL vs. DDIT,CPC, BANGLORE

In the result, appeal of the assessee is allowed

ITA 527/IND/2023[2021-22]Status: DisposedITAT Indore21 May 2024AY 2021-22

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniradha Sharan Goswami Ddit, Cpc B-18, Industrial Area Govindpura Vs. Bhopal (Appellant / Assessee) (Respondent/ Revenue) Pan: Adzpg1806E Assessee By Shri Ashish Goyal, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 20.05.2024 Date Of Pronouncement 21.05.2024

Section 143(1)Section 154

rectification u/s 154. Thereafter the assessee filed application for withdrawal of appeal on 10.10.2023 which is placed at page no.1 & 2 of the paper book. The acknowledgement of the said application filed in the e- proceedings reflects the date of application however, the CIT(A) has partly confirmed the order of the CPC passed u/s 143(1) while passing

BHAGWAT PRASAD MALVIYA,BHOPAL vs. ITO-3(1), BHOPAL, BHOPAL

The appeal of the assessee is allowed for statistical

2
House Property2
Rectification u/s 1542
ITA 456/IND/2025[2014-15]Status: Heard
ITAT Indore
04 Dec 2025
AY 2014-15

Bench: Shri Bhagirath Mal Biyani & Shri Paresh M Joshiassessment Year: 2014-15 Bhagwat Prasad Malviya Ito -3(1) 28, Crp Phatak Road Bhopal बनाम/ Bairagarh, Vs. Bhopal (Assessee/Appellant) (Revenue/Respondent) Pan: Afbpm8998M Assessee By Shri N.D. Patwa, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 02.12.2025 Date Of Pronouncement 04.12.2025

Section 143(3)Section 154Section 246ASection 250Section 253Section 548Section 54B

rectification of Page 3 of 12 Bhagwat Prasad Malviya A.Y. 2014-15 mistakes apparent from record. In the present case, the following apparent errors were observed by the AO: The assessee claimed exemption of Rs. 1,69,64,508 u/s 54B. However, of this, an amount of Rs. 7,79,754 was for agricultural land purchased before the date

DEEPAK PAREKH,USA vs. DEPUTY DIRECTOR OF INCOME TAX CPC, BENGALURU

Appeal is allowed for statistical purpose

ITA 126/IND/2025[2022-23]Status: DisposedITAT Indore30 Sept 2025AY 2022-23
Section 143(1)

rectification applications u/s 154 on 06.11.2022 and 13.12.2022, seeking credit of Rs.14,59,120/- deducted by the purchasers in the name of the assessee's wife. The said applications u/s 154 was rejected on 02.12.2022 and 23.12.2022 as there was mismatch of TDS because only credits appearing in 26AS of the appellant were considered.\n9. Then the appellant filed

SHRI RAJPAL JAIN,INDORE vs. THE ITO 3 (3), INDORE

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

ITA 23/IND/2023[22013-14]Status: DisposedITAT Indore25 Jul 2023

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanirajpal Jain Ito-3(3) Indore Indore Vs. (Appellant / Assessee) (Respondent/ Revenue) Pan: Akypj 3794 L Assessee By Shri Girdhar Garg Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 24.07.2023 Date Of Pronouncement 25.07.2023

Section 144Section 154Section 234Section 80C

house is also eligible for deduction under section 80C. 5.Ground05. The levy of interest u/s 234-B & 234-C is arbitrary, illegal and bad-in-law on the facts and circumstances of the case. 6.Ground06. That no proper and reasonable opportunity was given to the appellant to prove his case and lead evidence in support of his claim

ANAMIKA GARG ,DEWAS vs. CIT, UJJAIN

ITA 214/IND/2020[2015-16]Status: DisposedITAT Indore02 Jan 2024AY 2015-16

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniassessment Year: 2015-16 Smt. Anamika Garg, Pcit, 117, Tukoganj Marg, Ujjain बनाम/ Nayapura, Vs. Dewas (Assessee / Appellant) (Revenue / Respondent) Pan: Aiwpg 3922 D Assessee By Shri Suresh Gupta, Ar Revenue By Ms. Simran Bhullar, Cit Dr Date Of Hearing 02.11.2023 Date Of Pronouncement 02.01.2024

Section 143(3)Section 263Section 54B

house property, capital gain and other sources, which was assessed by AO u/s 143(3) of the Act at a total income of Rs. 42,17,604/- after making certain disallowance/addition. Subsequently, Ld. PCIT examined the record of assessment-proceeding and viewed that the assessment-order passed by AO is erroneous in so far it is prejudicial to the interest

MAHESH KHANDELWAL,INDORE vs. ADDL JCIT (A) -1 JAIPUR, JAIPUR

Appeal is allowed

ITA 330/JPR/2024[2010-11]Status: DisposedITAT Indore28 Jul 2025AY 2010-11
Section 139(1)Section 143(1)

HOUSE PROPERTY\nगृह संपति से आय\n0\n0\n3\nHEADS OF\nINCOME\nINCOME FROM BUSINESS OR PROFESSION\nव्यवसाय या वृति से लाभ एवं प्राप्तियां\n5,24,683\n7,94,683\n4\nINCOME FROM CAPITAL GAINS\nपूंजीगत प्राप्तियां\n0\n0\n5\nINCOME FROM OTHER SOURCES\nअन्य सूत्रों से आय\n3,766\n3,766\n6\nINTRA HEAD ADJUSTMENTS\nNA\n0\n7\nGROSS