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44 results for “house property”+ Section 164(2)clear

Sorted by relevance

Karnataka462Delhi393Mumbai322Surat138Bangalore104Chandigarh90Jaipur81Chennai69Ahmedabad56Indore44Pune41Lucknow41Raipur36Kolkata35Telangana32Cochin29Hyderabad25Visakhapatnam18Calcutta17Patna8Nagpur7SC5Rajasthan5Allahabad4Jodhpur3Orissa3Rajkot3Agra3Panaji2Dehradun2Amritsar2Cuttack1Punjab & Haryana1Andhra Pradesh1

Key Topics

Section 12A39Section 143(3)28Addition to Income27Section 14723Section 1118Exemption13Disallowance12Section 2(15)9Section 234B8Section 2(47)

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

164 to 170 of Paper Book and subsequent deed dated 31.03.2000. Therefore, the is no question of any notional income in the hands of the assessee on account of income from house property under as per provision of Section 27(iiib) of the Act . The Ld. A.R. has relied in the case of Nahalchand Laloochand (P) Ltd. vs. ACIT, Mumbai

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

Showing 1–20 of 44 · Page 1 of 3

5
Section 1485
House Property5
ITA 25/IND/2015[2006-07]Status: Disposed
ITAT Indore
28 Feb 2017
AY 2006-07

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

Section 147Section 234BSection 27

164 to 170 of Paper Book and subsequent deed dated 31.03.2000. Therefore, the is no question of any notional income in the hands of the assessee on account of income from house property under as per provision of Section 27(iiib) of the Act . The Ld. A.R. has relied in the case of Nahalchand Laloochand (P) Ltd. vs. ACIT, Mumbai

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

164 to 170 of Paper Book and subsequent deed dated 31.03.2000. Therefore, the is no question of any notional income in the hands of the assessee on account of income from house property under as per provision of Section 27(iiib) of the Act . The Ld. A.R. has relied in the case of Nahalchand Laloochand (P) Ltd. vs. ACIT, Mumbai

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

164 to 170 of Paper Book and subsequent deed dated 31.03.2000. Therefore, the is no question of any notional income in the hands of the assessee on account of income from house property under as per provision of Section 27(iiib) of the Act . The Ld. A.R. has relied in the case of Nahalchand Laloochand (P) Ltd. vs. ACIT, Mumbai

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

164 to 170 of Paper Book and subsequent deed dated 31.03.2000. Therefore, the is no question of any notional income in the hands of the assessee on account of income from house property under as per provision of Section 27(iiib) of the Act . The Ld. A.R. has relied in the case of Nahalchand Laloochand (P) Ltd. vs. ACIT, Mumbai

ACIT CENTRAL-2 INDORE, INDORE vs. SHRI .GAURAV TEKRIWAL, INDORE

In the result, this appeal of Revenue is dismissed

ITA 62/IND/2021[2015-16]Status: DisposedITAT Indore21 Nov 2022AY 2015-16

Bench: Ms. Madhumita Roy & Shri B.M. Biyani(Conducted Through Virtual Court) Assessment Year: 2015-16 Acit, Central -2 Shri Gaurav Tekriwal Indore बनाम/ 204, Princess Valley, South Tukoganj, Indore Vs. (Appellant / Revenue) (Respondent / Revenue) Pan: Acppt 1628 Q Assessee By Shri Anil Kamal Garg, Arpit Gaur, Ars Revenue By Shri P.K. Mitra, Cit-Dr Date Of Hearing 21.09.2022 Date Of Pronouncement 21.11.2022

Section 143(2)Section 143(3)Section 2Section 54FSection 55(2)(a)Section 57

164 of the paper book, and in such notice issued to Shri R.K. Tekriwal, there is a clear mention of the draft MoU entered into betrveen Shri Deepesh Khandelwal and the various entities of the group. In such circumstances, the genuineness of the MOU subsequently entered into between the landlord and the appellant and others, cannot be doubted or disputed

M/S. M P AUDYOGIK KENDRA VIKAS NIGAM (BHOPAL),BHOPAL vs. THE CIT (EXEMPTION), BHOPAL

In the result, appeal of the Assessee in ITANo

ITA 217/IND/2015[-]Status: DisposedITAT Indore21 Jan 2019

Bench: Hon'Ble Kul Bharat & And Hon'Ble Manish Boradassessment Year: M.P. Audyogik Kendra Cit(Exemption) Vikas Nigam, Bhopal Bhopal बनाम/ (Appellant) (Revenue ) Vs. P.A. No.Aaccm6048F Appellant By Shri Praveen N. Surange, Adv. Revenue By Smt. Ashima Gupta, Cit-Dr Date Of Hearing: 28.12.2018 Date Of Pronouncement: 22.01.2019

Section 12ASection 25

Housing Development Authority hence the facts on the basis of which reliance has been placed by learned CIT (E) is not applicable in the case of appellant. Hon'ble ITAT, Jaipur in ITA No. 182/JP/2012 (Jaipur Development Authority Vs. CIT) decided on 30.09.2014 has taken a 2 M.P. Audyogik Kendra Vikas Nigam different view while rejecting the decision passer

SHRI HUKUMCHAND CHOUDHARY ,INDORE vs. ITO (3),INDORE, INDORE

The appeal of the assessee is allowed

ITA 205/IND/2020[2012-13]Status: DisposedITAT Indore21 Feb 2023AY 2012-13

Bench: Ms. Suchitra Kamble & Shri Bhagirath Mal Biyani

For Appellant: Respondent byFor Respondent: Shri Ashish Porwal, Sr. D.R
Section 148Section 2(14)(iii)Section 2(47)Section 2(47)(v)Section 54F

house. Since the large part of consideration was received in A.Y. 2011-12 and the assessee parted with the possessing of property to the buyer and finally sale deed was executed on 27.04.2011, i.e. just after 26 days from the end of the A.Y. 2011-12, hence in view of Section 2(47) of the Act the Long Term Capital

SHRI VINOD CHOUDHARY,INDORE vs. ITO1 3), INDORE

The appeal of the assessee is allowed

ITA 206/IND/2020[2012-13]Status: DisposedITAT Indore28 Feb 2023AY 2012-13

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanishri Vinod Choudhary, Ito 1(3) 12, Niranjanpur, Indore Vs. Lasudia, Indore (Appellant / Assessee) (Respondent/ Revenue) Pan: Akrpv 4892 Q Assessee By Shri Pankaj Shah & Soumya Bomb, Ars Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 27.02.2023 Date Of Pronouncement 28.02.2023

Section 144Section 147Section 148Section 2(47)Section 2(47)(v)Section 54F

house. Since the large part of consideration was received in A.Y. 2011-12 and the assessee parted with the possessing of property to the buyer and finally sale deed was executed on 27.04.2011, i.e. just after 26 days from the end of the A.Y. 2011-12, hence in view of Section 2(47) of the Act the Long Term Capital

THE DCIT, 1(1), BHOPAL vs. M/S. ANDRITZ HYDRO PVT. LTD., RAISEN

In the result, grounds taken by the assessee in all the years with respect to provision of warranty are allowed

ITA 265/IND/2015[2010-11]Status: DisposedITAT Indore28 Feb 2017AY 2010-11

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

Section 143(3)Section 144C

Property Quip corporation Ltd. 255 ITR 354, Associated Cement Corporation (2001) 124 STC 59, Citizen Watch Company Ltd. 148 ITR 774 etc. as per submission made before the TPO in support of his contention. 6.4. The Ld. D.R. relaying on the orders of the TPO/ DRP submitted that ITAT order

M/S. ANDRITZ HYDRO PRIVATE LIMITED (EARLIER KNOWN AS VA TECH HYDRO INDIA PRIVATE LIMITED),BHOPAL vs. THE DCIT 1(1), BHOPAL

In the result, grounds taken by the assessee in all the years with respect to provision of warranty are allowed

ITA 157/IND/2015[2010-11]Status: DisposedITAT Indore28 Feb 2017AY 2010-11

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

Section 143(3)Section 144C

Property Quip corporation Ltd. 255 ITR 354, Associated Cement Corporation (2001) 124 STC 59, Citizen Watch Company Ltd. 148 ITR 774 etc. as per submission made before the TPO in support of his contention. 6.4. The Ld. D.R. relaying on the orders of the TPO/ DRP submitted that ITAT order

THE ACIT, 1(1), BHOPAL vs. M/S. ANDRITZ HYDRO PVT. LTD., RAISEN

In the result, grounds taken by the assessee in all the years with respect to provision of warranty are allowed

ITA 349/IND/2016[2011-12]Status: DisposedITAT Indore28 Feb 2017AY 2011-12

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

Section 143(3)Section 144C

Property Quip corporation Ltd. 255 ITR 354, Associated Cement Corporation (2001) 124 STC 59, Citizen Watch Company Ltd. 148 ITR 774 etc. as per submission made before the TPO in support of his contention. 6.4. The Ld. D.R. relaying on the orders of the TPO/ DRP submitted that ITAT order

M/S ANDRITZ HYDRO PRIVATE LIMITED (EARLIER KNOWN AS V A TECH HYDRO INDAI PVT. LTD.),MANDIDEEP vs. THE ACIT 1(1), BHOPAL

In the result, grounds taken by the assessee in all the years with respect to provision of warranty are allowed

ITA 316/IND/2016[2011-12]Status: DisposedITAT Indore28 Feb 2017AY 2011-12

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

Section 143(3)Section 144C

Property Quip corporation Ltd. 255 ITR 354, Associated Cement Corporation (2001) 124 STC 59, Citizen Watch Company Ltd. 148 ITR 774 etc. as per submission made before the TPO in support of his contention. 6.4. The Ld. D.R. relaying on the orders of the TPO/ DRP submitted that ITAT order

THE ACIT-3(1), INDORE vs. M/S. MADHYA PRADESH AUDYOGIK KENDRA VIKAS NIGAM (I) LTD., INDORE

In the result, the appeals filed by the assessee company –

ITA 534/IND/2016[2008-09]Status: DisposedITAT Indore21 Mar 2018AY 2008-09

Bench: Shri Kul Bharat & Shri Manish Boradआ.अ.सं /.I.T.A. No. 347 To 351/Ind/2013, 760 & 761/Ind/2014 "नधा"रण वष" // A.Ys.: 2003-04, 2004-05, 2006-07 To 2008-09, 2009-10 & 2010-11 Madhya Pradesh Audyogik Vs. Assistant Commissioner Of Kendra Vikas Nigam Income-Tax, (Indore) Limited, 3(1), Indore. Indore. अपीलाथ" /Appellant ""यथ" /Respondent "था.ले.सं./Pan: Aadcm7525Q

For Respondent: Shri Manoj Munshi

2 Allied Motors (P) Ltd etc Vs 224 ITR 0677 CIT [SC] Viva Highways Ltd. V AIR2017MP103 3.6] The assessee company act as a nodal agency of the State Government , there is no business activity of the assessee on its own, assessee does not hold any assets in its own name, all expenses were incurred by the Appellant whether capital

M/S. SEZ INDORE LIMTED,INDORE vs. THE DCIT CIRCLE -3(1), INDORE

In the result, the appeals filed by the assessee company –

ITA 205/IND/2016[2009-10]Status: DisposedITAT Indore21 Mar 2018AY 2009-10

Bench: Shri Kul Bharat & Shri Manish Boradआ.अ.सं /.I.T.A. No. 347 To 351/Ind/2013, 760 & 761/Ind/2014 "नधा"रण वष" // A.Ys.: 2003-04, 2004-05, 2006-07 To 2008-09, 2009-10 & 2010-11 Madhya Pradesh Audyogik Vs. Assistant Commissioner Of Kendra Vikas Nigam Income-Tax, (Indore) Limited, 3(1), Indore. Indore. अपीलाथ" /Appellant ""यथ" /Respondent "था.ले.सं./Pan: Aadcm7525Q

For Respondent: Shri Manoj Munshi

2 Allied Motors (P) Ltd etc Vs 224 ITR 0677 CIT [SC] Viva Highways Ltd. V AIR2017MP103 3.6] The assessee company act as a nodal agency of the State Government , there is no business activity of the assessee on its own, assessee does not hold any assets in its own name, all expenses were incurred by the Appellant whether capital

M/S. SEZ INDORE LIMTED,INDORE vs. THE DCIT CIRCLE -3(1), INDORE

In the result, the appeals filed by the assessee company –

ITA 206/IND/2016[2010-11]Status: DisposedITAT Indore21 Mar 2018AY 2010-11

Bench: Shri Kul Bharat & Shri Manish Boradआ.अ.सं /.I.T.A. No. 347 To 351/Ind/2013, 760 & 761/Ind/2014 "नधा"रण वष" // A.Ys.: 2003-04, 2004-05, 2006-07 To 2008-09, 2009-10 & 2010-11 Madhya Pradesh Audyogik Vs. Assistant Commissioner Of Kendra Vikas Nigam Income-Tax, (Indore) Limited, 3(1), Indore. Indore. अपीलाथ" /Appellant ""यथ" /Respondent "था.ले.सं./Pan: Aadcm7525Q

For Respondent: Shri Manoj Munshi

2 Allied Motors (P) Ltd etc Vs 224 ITR 0677 CIT [SC] Viva Highways Ltd. V AIR2017MP103 3.6] The assessee company act as a nodal agency of the State Government , there is no business activity of the assessee on its own, assessee does not hold any assets in its own name, all expenses were incurred by the Appellant whether capital

THE ACIT-3(1), INDORE vs. M/S. MADHYA PRADESH AUDYOGIK KENDRA VIKAS NIGAM (I) LTD., INDORE

In the result, the appeals filed by the assessee company –

ITA 533/IND/2016[2007-08]Status: DisposedITAT Indore21 Mar 2018AY 2007-08

Bench: Shri Kul Bharat & Shri Manish Boradआ.अ.सं /.I.T.A. No. 347 To 351/Ind/2013, 760 & 761/Ind/2014 "नधा"रण वष" // A.Ys.: 2003-04, 2004-05, 2006-07 To 2008-09, 2009-10 & 2010-11 Madhya Pradesh Audyogik Vs. Assistant Commissioner Of Kendra Vikas Nigam Income-Tax, (Indore) Limited, 3(1), Indore. Indore. अपीलाथ" /Appellant ""यथ" /Respondent "था.ले.सं./Pan: Aadcm7525Q

For Respondent: Shri Manoj Munshi

2 Allied Motors (P) Ltd etc Vs 224 ITR 0677 CIT [SC] Viva Highways Ltd. V AIR2017MP103 3.6] The assessee company act as a nodal agency of the State Government , there is no business activity of the assessee on its own, assessee does not hold any assets in its own name, all expenses were incurred by the Appellant whether capital

M/S MADHYA PRADESH AUDYOGIK KENDRA VIKAS NIGAM (INDORE) LTD.,INDORE vs. THE ACIT3(1), INDORE

In the result, the appeals filed by the assessee company –

ITA 347/IND/2013[2003-04]Status: DisposedITAT Indore21 Mar 2018AY 2003-04

Bench: Shri Kul Bharat & Shri Manish Boradआ.अ.सं /.I.T.A. No. 347 To 351/Ind/2013, 760 & 761/Ind/2014 "नधा"रण वष" // A.Ys.: 2003-04, 2004-05, 2006-07 To 2008-09, 2009-10 & 2010-11 Madhya Pradesh Audyogik Vs. Assistant Commissioner Of Kendra Vikas Nigam Income-Tax, (Indore) Limited, 3(1), Indore. Indore. अपीलाथ" /Appellant ""यथ" /Respondent "था.ले.सं./Pan: Aadcm7525Q

For Respondent: Shri Manoj Munshi

2 Allied Motors (P) Ltd etc Vs 224 ITR 0677 CIT [SC] Viva Highways Ltd. V AIR2017MP103 3.6] The assessee company act as a nodal agency of the State Government , there is no business activity of the assessee on its own, assessee does not hold any assets in its own name, all expenses were incurred by the Appellant whether capital

M/S. M.P. AUDHYOGIK KENDRA VIKAS NIGAM,INDORE vs. THE DCIT 3(1), INDORE

In the result, the appeals filed by the assessee company –

ITA 761/IND/2014[2010-11]Status: DisposedITAT Indore21 Mar 2018AY 2010-11

Bench: Shri Kul Bharat & Shri Manish Boradआ.अ.सं /.I.T.A. No. 347 To 351/Ind/2013, 760 & 761/Ind/2014 "नधा"रण वष" // A.Ys.: 2003-04, 2004-05, 2006-07 To 2008-09, 2009-10 & 2010-11 Madhya Pradesh Audyogik Vs. Assistant Commissioner Of Kendra Vikas Nigam Income-Tax, (Indore) Limited, 3(1), Indore. Indore. अपीलाथ" /Appellant ""यथ" /Respondent "था.ले.सं./Pan: Aadcm7525Q

For Respondent: Shri Manoj Munshi

2 Allied Motors (P) Ltd etc Vs 224 ITR 0677 CIT [SC] Viva Highways Ltd. V AIR2017MP103 3.6] The assessee company act as a nodal agency of the State Government , there is no business activity of the assessee on its own, assessee does not hold any assets in its own name, all expenses were incurred by the Appellant whether capital

THE ACIT-3(1), INDORE vs. M/S. MADHYA PRADESH AUDYOGIK KENDRA VIKAS NIGAM (I) LTD., INDORE

In the result, the appeals filed by the assessee company –

ITA 532/IND/2016[2006-07]Status: DisposedITAT Indore21 Mar 2018AY 2006-07

Bench: Shri Kul Bharat & Shri Manish Boradआ.अ.सं /.I.T.A. No. 347 To 351/Ind/2013, 760 & 761/Ind/2014 "नधा"रण वष" // A.Ys.: 2003-04, 2004-05, 2006-07 To 2008-09, 2009-10 & 2010-11 Madhya Pradesh Audyogik Vs. Assistant Commissioner Of Kendra Vikas Nigam Income-Tax, (Indore) Limited, 3(1), Indore. Indore. अपीलाथ" /Appellant ""यथ" /Respondent "था.ले.सं./Pan: Aadcm7525Q

For Respondent: Shri Manoj Munshi

2 Allied Motors (P) Ltd etc Vs 224 ITR 0677 CIT [SC] Viva Highways Ltd. V AIR2017MP103 3.6] The assessee company act as a nodal agency of the State Government , there is no business activity of the assessee on its own, assessee does not hold any assets in its own name, all expenses were incurred by the Appellant whether capital