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22 results for “house property”+ Section 115clear

Sorted by relevance

Mumbai374Delhi324Bangalore120Hyderabad96Jaipur87Chennai77Cochin63Chandigarh54Raipur41Ahmedabad34Guwahati23Indore22Pune21SC15Visakhapatnam13Kolkata12Nagpur10Cuttack8Patna6Agra5Lucknow5Amritsar4Rajkot3Allahabad3Surat2D.K. JAIN JAGDISH SINGH KHEHAR1Jabalpur1Jodhpur1T.S. THAKUR ROHINTON FALI NARIMAN1Varanasi1

Key Topics

Section 143(3)48Section 153A22Addition to Income22Section 1120Section 6819Section 10(38)15Section 6914Section 13(8)12Section 1329

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

115 (Madras)(Mag.) 16. In view of the above discussion in the light of the judicial pronouncements (supra), we are of the view that the addition of Rs. 1,59,30,060/- as made by the Assessing Officer on account of unsecured loans received during the year by invoking the provisions of section 68 of the Income

ASSISTANT COMMISSIONER OF INCOME TAX (EXEMPTION) CIRCLE BHOPAL, BHOPAL vs. MAYANK WELFARE SOCIETY, INDORE

In the result, Revenue’s appeal for the AY 2013-14

ITA 776/IND/2018[2015-16]Status: Disposed

Showing 1–20 of 22 · Page 1 of 2

Exemption9
Deduction9
Disallowance8
ITAT Indore
29 Oct 2021
AY 2015-16

Bench: Shri Manish Borad & Ms. Madhumita Royvirtual Hearing Assessment Year: 2013-14

Section 115BSection 143(3)

115 BBC of the Act and denied exemption to the assessee u/s 11 of 1961 Act and taxed the same u/e 115BBC of 1961 Act. II 16 Mayank Welfare society ITANos.232 & 776/Ind/2018/17 Aggrieved by the assessment order dated 22-03-2013 passed by the DDIT (Exemption)-l(l) i.e. the AO, the assessee carried the matter in appeal before

THE DCIT, (EXEMPTION) CIRCLE, BHOPAL vs. M/S. MAYANK WELFARE SOCIETY, BHOPAL

In the result, Revenue’s appeal for the AY 2013-14

ITA 232/IND/2017[2013-14]Status: DisposedITAT Indore29 Oct 2021AY 2013-14

Bench: Shri Manish Borad & Ms. Madhumita Royvirtual Hearing Assessment Year: 2013-14

Section 115BSection 143(3)

115 BBC of the Act and denied exemption to the assessee u/s 11 of 1961 Act and taxed the same u/e 115BBC of 1961 Act. II 16 Mayank Welfare society ITANos.232 & 776/Ind/2018/17 Aggrieved by the assessment order dated 22-03-2013 passed by the DDIT (Exemption)-l(l) i.e. the AO, the assessee carried the matter in appeal before

DCIT- (CENTRAL)-3, INDORE vs. MRS. JATINDER KAUR BHATIA, KHANDWA

Appeals are dismissed and assessee’s

ITA 207/IND/2023[2016-17]Status: DisposedITAT Indore22 Aug 2024AY 2016-17

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 132Section 153ASection 40A(3)Section 69

house property. The DVO then proceeded in the matter and issued notice dated 25.01.2018 to assessee calling for certain details and documents and also supplied a format. In response, the assessee filed reply dated 02.02.2018 to DVO giving details and documents including a valuation- report of RV obtained by Bank of India for financing assessee’s property to show that

DCIT- (CENTRAL)-3, INDORE vs. MRS. JATINDER KAUR BHATIA, KHANDWA

Appeals are dismissed and assessee’s

ITA 206/IND/2023[2015-16]Status: DisposedITAT Indore22 Aug 2024AY 2015-16

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 132Section 153ASection 40A(3)Section 69

house property. The DVO then proceeded in the matter and issued notice dated 25.01.2018 to assessee calling for certain details and documents and also supplied a format. In response, the assessee filed reply dated 02.02.2018 to DVO giving details and documents including a valuation- report of RV obtained by Bank of India for financing assessee’s property to show that

MRS. JATINDER KAUR BHATIA,KHANDWA vs. ACIT- (CENTRAL) UJJAIN, UJJAIN

Appeals are dismissed and assessee’s

ITA 227/IND/2023[2018-19]Status: DisposedITAT Indore22 Aug 2024AY 2018-19

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 132Section 153ASection 40A(3)Section 69

house property. The DVO then proceeded in the matter and issued notice dated 25.01.2018 to assessee calling for certain details and documents and also supplied a format. In response, the assessee filed reply dated 02.02.2018 to DVO giving details and documents including a valuation- report of RV obtained by Bank of India for financing assessee’s property to show that

SMT. SANDHYA KHANDELWAL,INDORE vs. ITO 4(3), INDORE

In the result, all the captioned appeals filed by different

ITA 113/IND/2019[2014-15]Status: DisposedITAT Indore25 Jun 2021AY 2014-15

Bench: Hon’Ble Madhumita Royassessment Year 2014-15

Section 10(38)Section 143(3)Section 68

115 taxmann.com 167 (Delhi-Trib) where the scrips of this particular 12 Radheyshyam Khandelwal & Ors ITA No.7,8,29,30,& 113/Ind/2019 M/s. Turbo Tech Engineering Ltd. was the actual subject matter. The relevant portion thereof is as follows:- 4. The brief facts are that the assessee filed her return of income for the AY 2014-15 on 31.07.2014 declaring total

SMT. RUKMANI KHANDELWAL,INDORE vs. ITO-4(3), INDORE

In the result, all the captioned appeals filed by different

ITA 30/IND/2019[2014-15]Status: DisposedITAT Indore25 Jun 2021AY 2014-15

Bench: Hon’Ble Madhumita Royassessment Year 2014-15

Section 10(38)Section 143(3)Section 68

115 taxmann.com 167 (Delhi-Trib) where the scrips of this particular 12 Radheyshyam Khandelwal & Ors ITA No.7,8,29,30,& 113/Ind/2019 M/s. Turbo Tech Engineering Ltd. was the actual subject matter. The relevant portion thereof is as follows:- 4. The brief facts are that the assessee filed her return of income for the AY 2014-15 on 31.07.2014 declaring total

SHRI SURESH KHANDELWAL,INDORE vs. THE ITO-4(1), INDORE

In the result, all the captioned appeals filed by different

ITA 29/IND/2019[2014-15]Status: DisposedITAT Indore25 Jun 2021AY 2014-15

Bench: Hon’Ble Madhumita Royassessment Year 2014-15

Section 10(38)Section 143(3)Section 68

115 taxmann.com 167 (Delhi-Trib) where the scrips of this particular 12 Radheyshyam Khandelwal & Ors ITA No.7,8,29,30,& 113/Ind/2019 M/s. Turbo Tech Engineering Ltd. was the actual subject matter. The relevant portion thereof is as follows:- 4. The brief facts are that the assessee filed her return of income for the AY 2014-15 on 31.07.2014 declaring total

MOHANLAL KHANDELWAL,INDORE vs. THE ITO-4(1), INDORE

In the result, all the captioned appeals filed by different

ITA 8/IND/2019[2014-15]Status: DisposedITAT Indore25 Jun 2021AY 2014-15

Bench: Hon’Ble Madhumita Royassessment Year 2014-15

Section 10(38)Section 143(3)Section 68

115 taxmann.com 167 (Delhi-Trib) where the scrips of this particular 12 Radheyshyam Khandelwal & Ors ITA No.7,8,29,30,& 113/Ind/2019 M/s. Turbo Tech Engineering Ltd. was the actual subject matter. The relevant portion thereof is as follows:- 4. The brief facts are that the assessee filed her return of income for the AY 2014-15 on 31.07.2014 declaring total

RADHESHYAM KHANDELWAL,INDORE vs. ACIT4(1), INDORE

In the result, all the captioned appeals filed by different

ITA 7/IND/2019[2014-15]Status: DisposedITAT Indore25 Jun 2021AY 2014-15

Bench: Hon’Ble Madhumita Royassessment Year 2014-15

Section 10(38)Section 143(3)Section 68

115 taxmann.com 167 (Delhi-Trib) where the scrips of this particular 12 Radheyshyam Khandelwal & Ors ITA No.7,8,29,30,& 113/Ind/2019 M/s. Turbo Tech Engineering Ltd. was the actual subject matter. The relevant portion thereof is as follows:- 4. The brief facts are that the assessee filed her return of income for the AY 2014-15 on 31.07.2014 declaring total

ACIT (CENTRAL)-II, BHOPAL vs. M/S. FORTUNE SOUMYA HOUSING, BHOPAL

In the result the appeal filed by the Revenue is hereby dismissed

ITA 667/IND/2019[2014-15]Status: DisposedITAT Indore16 May 2023AY 2014-15

Bench: Shri T.R. Senthil Kumar (Judicial Member), Shri B.M. Biyani (Accountant Member)

Section 132Section 143(3)

properties. The disclosure of undisclosed income during settlement proceedings after search u/s 132 of the Income Tax Act, relating to those earlier assessment years does not lead to similar undisclosed income for other subsequent assessment year. 4.1.1 The AO could not telescope additional disclosures for particular years in settlement proceedings and made addition in subsequent years

M.P.MADHYAM,BHOPAL vs. THE ACIT EXEMPTION, BHOPAL

In the result, appeals of assessee for A

ITA 425/IND/2022[2016-17]Status: DisposedITAT Indore31 Aug 2023AY 2016-17

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 11Section 12ASection 13(8)Section 143(3)Section 147Section 2(15)Section 234D

housing boards, regulatory authorities and corporations may be entitled to, if mandated to collect or Page 3 of 22 ITA No.422 & other /Ind/2022 M.P. Madhyam Page 4 of 22 receive. The definition of charitable activity provided u/s 2(15) ipso facto does not spell out whether certain kinds of income can be excluded however, the Hon’ble Supreme Court

M.P.MADHYAM,BHOPAL vs. THE DCIT EXEMPTION, BHOPAL

In the result, appeals of assessee for A

ITA 427/IND/2022[2017-18]Status: DisposedITAT Indore31 Aug 2023AY 2017-18

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 11Section 12ASection 13(8)Section 143(3)Section 147Section 2(15)Section 234D

housing boards, regulatory authorities and corporations may be entitled to, if mandated to collect or Page 3 of 22 ITA No.422 & other /Ind/2022 M.P. Madhyam Page 4 of 22 receive. The definition of charitable activity provided u/s 2(15) ipso facto does not spell out whether certain kinds of income can be excluded however, the Hon’ble Supreme Court

M/S M.P. MADHYAM,BHOPAL vs. THE ACIT EXEMPTION, BHOPAL

In the result, appeals of assessee for A

ITA 422/IND/2022[2011-12]Status: DisposedITAT Indore31 Aug 2023AY 2011-12

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 11Section 12ASection 13(8)Section 143(3)Section 147Section 2(15)Section 234D

housing boards, regulatory authorities and corporations may be entitled to, if mandated to collect or Page 3 of 22 ITA No.422 & other /Ind/2022 M.P. Madhyam Page 4 of 22 receive. The definition of charitable activity provided u/s 2(15) ipso facto does not spell out whether certain kinds of income can be excluded however, the Hon’ble Supreme Court

M.P.MADHYAM,BHOPAL vs. THE ACIT EXEMPTION, BHOPAL

In the result, appeals of assessee for A

ITA 423/IND/2022[2013-14]Status: DisposedITAT Indore31 Aug 2023AY 2013-14

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 11Section 12ASection 13(8)Section 143(3)Section 147Section 2(15)Section 234D

housing boards, regulatory authorities and corporations may be entitled to, if mandated to collect or Page 3 of 22 ITA No.422 & other /Ind/2022 M.P. Madhyam Page 4 of 22 receive. The definition of charitable activity provided u/s 2(15) ipso facto does not spell out whether certain kinds of income can be excluded however, the Hon’ble Supreme Court

SUDHA LUHADIA,INDORE, M.P. vs. THE ITO - 4(5), INDORE, INDORE, M.P.

In the result, the impugned order is upheld

ITA 546/IND/2025[2017-18]Status: DisposedITAT Indore06 Feb 2026AY 2017-18

Bench: Shri B.M. Biyani & Shri Paresh M Joshisudha Luhadia, Indore The Ito-4(5), बनाम/ C/O S.V. Agrawal & Indore Vs. Associates, 25, Joy Builders Colony, Near Rafael Tower, Old Palasia, Indore (Mp) (Pan: Abapl5445M) (Appellant) (Respondent) Assessee By Shri S.N. Agrawal, Ar Revenue By Shri Ashish Porwal, Sr.Dr Date Of Hearing 09.12.2025 Date Of Pronouncement 06.02.2026 आदेश/ O R D E R

Section 115Section 115BSection 143(3)Section 234ASection 250Section 253Section 271ASection 69Section 69A

115 BBE of the IT Act 1961. In this case, addition has been made u/s 69 A of the IT Act 1961, hence, penalty proceedings u/s 271AAC is also initiated on this issue. The assessee's income after considering all the facts and circumstances of the case, as available on the record, is determined as here under:- Income

JCIT(OSD),-2(1),INDORE, INDORE vs. SHRI KESHAV KUMAR NACHANI, INDORE

In the result, all the appeals of the Revenue are dismissed

ITA 441/IND/2018[2014-15]Status: DisposedITAT Indore25 Jan 2023AY 2014-15

Bench: Smt. Madhumita Roy & Shri Bhagirath Mal Biyani

For Appellant: Shri S. S. Deshpande, CAFor Respondent: Shri P.K. Mishra, CIT-DR
Section 132Section 132(4)Section 142(1)Section 143(2)Section 143(3)Section 153ASection 68

section 145(3) of the Act. He accordingly reversed the action of the AO in rejecting the books of accounts of the assessee by holding that the AO was not correct in rejecting the books of accounts. Thereafter, the ld.CIT(A) deleted additions made on account of estimation of gross profit in the transactions of sale of gold and silver

THE DCIT, 2(1), INDORE vs. SHRI KESHAV KUMAR NACHANI, INDORE

In the result, all the appeals of the Revenue are dismissed

ITA 309/IND/2017[2013-14]Status: DisposedITAT Indore25 Jan 2023AY 2013-14

Bench: Smt. Madhumita Roy & Shri Bhagirath Mal Biyani

For Appellant: Shri S. S. Deshpande, CAFor Respondent: Shri P.K. Mishra, CIT-DR
Section 132Section 132(4)Section 142(1)Section 143(2)Section 143(3)Section 153ASection 68

section 145(3) of the Act. He accordingly reversed the action of the AO in rejecting the books of accounts of the assessee by holding that the AO was not correct in rejecting the books of accounts. Thereafter, the ld.CIT(A) deleted additions made on account of estimation of gross profit in the transactions of sale of gold and silver

THE DCIT, 2(1), INDORE vs. SHRI KESHAV KUMAR NACHANI, INDORE

In the result, all the appeals of the Revenue are dismissed

ITA 244/IND/2017[2012-13]Status: DisposedITAT Indore25 Jan 2023AY 2012-13

Bench: Smt. Madhumita Roy & Shri Bhagirath Mal Biyani

For Appellant: Shri S. S. Deshpande, CAFor Respondent: Shri P.K. Mishra, CIT-DR
Section 132Section 132(4)Section 142(1)Section 143(2)Section 143(3)Section 153ASection 68

section 145(3) of the Act. He accordingly reversed the action of the AO in rejecting the books of accounts of the assessee by holding that the AO was not correct in rejecting the books of accounts. Thereafter, the ld.CIT(A) deleted additions made on account of estimation of gross profit in the transactions of sale of gold and silver