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11 results for “house property”+ Section 234Cclear

Sorted by relevance

Mumbai344Delhi210Bangalore173Ahmedabad76Jaipur69Chennai51Kolkata36Hyderabad27Karnataka22Agra20Raipur19Lucknow19Chandigarh14Rajkot12Indore11Pune10Nagpur8Surat6Cochin4Visakhapatnam3Cuttack3Jodhpur3Patna3Ranchi2Dehradun1Amritsar1

Key Topics

Section 234A8Disallowance8Penalty8Section 2637Section 271A7Addition to Income7Section 54F6Section 80I6Section 80P(2)(d)6Section 80P(2)

M/S BALAJEE STERLING BUILDER,BHOPAL vs. THE DCIT-1(1), BHOPAL

In the result, both of the appeals of assessee are allowed

ITA 597/IND/2016[2010-11]Status: DisposedITAT Indore10 Aug 2022AY 2010-11

Bench: Ms. Madhumita Roy & Shri B.M. Biyani

Section 143(3)Section 234ASection 80Section 801B(10)Section 80I

234C. III. The Appellant craves leave to add, amend, alter or delete any of the grounds as may be required in the nature and circumstance of the case. Page 3 of 26 M/s. Balaji Sterling Builders ITA No.597/Ind/2016& ITANo.692/Ind/2018 Assessment year 2010-11 IV. The Appellant prays leave to adduce such further evidence to substantiate its case the occasion

INDORE SAHAKARI DUGDH SANGH MARYADIT,DAIRY COMPOUND, MANGLIA vs. COMMISSIONER OF INCOME-TAX (APPEALS), NFAC, INCOME TAX DEPARTMENT, DELHI

6
Deduction6
Section 54B5

In the result, the appeals of the assessee are allowed

ITA 293/IND/2024[2018-19]Status: DisposedITAT Indore17 Sept 2024AY 2018-19

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

Section 234ASection 270ASection 80PSection 80P(2)Section 80P(2)(d)Section 80P(4)

234C & 234D. 4. The Appellant Craves leave to add, alter, amend any or all the Grounds of Appeal on or before the date of Hearing.” 2. Solitary common issue arises in these two appeals of the assesse is whether in the facts and circumstances of the case the CIT(A) is justified in upholding the disallowance of deduction claimed

INDORE SAHAKARI DUGDH SANGH MARYADIT,DAIRY COMPOUND, MANGLIA vs. COMMISSIONER OF INCOME TAX (APPEALS), NFAC, INCOME TAX DEPARTMENT, DELHI

In the result, the appeals of the assessee are allowed

ITA 294/IND/2024[2020-21]Status: DisposedITAT Indore17 Sept 2024AY 2020-21

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

Section 234ASection 270ASection 80PSection 80P(2)Section 80P(2)(d)Section 80P(4)

234C & 234D. 4. The Appellant Craves leave to add, alter, amend any or all the Grounds of Appeal on or before the date of Hearing.” 2. Solitary common issue arises in these two appeals of the assesse is whether in the facts and circumstances of the case the CIT(A) is justified in upholding the disallowance of deduction claimed

KESHAV KANUNGO,BHOPAL vs. ACIT2(1) BHOPAL, BHOPAL

Appeal is allowed in terms mentioned above

ITA 263/IND/2023[AY 2015-16]Status: DisposedITAT Indore26 Feb 2024

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniassessment Year: 2015-16 Keshav Kanungo, Acit, Flat No. A-603, Circle-2(1), Virasha Heights, Bhopal बनाम/ Near Danish Bridge, Vs. Bhopal (Appellant/Assessee) (Respondent/Revenue) Pan: Abvpk 2942 F Assessee By Ms. Nisha Lahoti, Ar Revenue By Shri Ashish Porwal, Sr Dr Date Of Hearing 12.02.2024 Date Of Pronouncement 26.02.2024

Section 143(2)Section 143(3)Section 234ASection 4Section 54Section 54BSection 54ESection 54F

234C is unlawful and, therefore, the said levy be kindly deleted.” 2. The brief facts are such that the assessee-individual submitted return of income for AY 2015-16 declaring a total income of Rs. 31,02,140/-. The case was selected for limited scrutiny to examine ‘large claim of exemption u/s 54B to 54GA’ and the AO issued statutory

SHRI SURENDRA SINGH BHATIA,INDORE vs. THE JCIT-3, INDORE

In the result, assessee’s appeal is allowed

ITA 252/IND/2017[2008-09]Status: DisposedITAT Indore24 Nov 2022AY 2008-09

Bench: Ms. Madhumita Roy & Shri Bhagirath Mal Biyani

For Appellant: Shri Sumit Nema, Sr. Advocate with Shri Gagan TiwariFor Respondent: 28.09.2022
Section 132Section 132(4)Section 143Section 143(1)Section 271ASection 271DSection 274Section 41(1)

house property, business etc.. 3.02.2 That, besides admitting the total undisclosed income of 15,89,76,375/-, as aforesaid, during the course of recording the another statement under s. 132(4), of real brother of the appellant namely Shri G.S. Bhatia on 26-10-2007 [kindly refer PB Page No. 43], Shri G.S. Bhatia, on the appellant's request

SHRI BHAWANI SHANKAR PARASHAR,INDORE vs. THE DCIT/ACIT 1 (2), INDORE

In the result, appeal of assessee is allowed

ITA 411/IND/2022[2012-13]Status: DisposedITAT Indore21 Jun 2023AY 2012-13

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanishri Bhawani Shankar Pr. Cit-1 Prashar Indore 28, Lasudia Mori, Vijay Vs. Nagar, Indore (Appellant / Assessee) (Respondent/ Revenue) Pan: Bgbpp 2475 G Assessee By Shri S.N. Agrawal, Ar Revenue By Shri P.K. Mishra, Cit-Dr Date Of Hearing 02.05.2023 Date Of Pronouncement 21.06.2023

Section 263

house was made to the tune of Rs.8,10,71,289/- in the year under consideration the Page 11 of 21 Bhawani Shankar Page 12 of 21 assessee has shown the consideration of Rs.2 crore and claimed that the same was invested in agricultural land which is more than the capital gain arising from the said consideration. The Assessing officer

SHRI PRABHAT SOJATIA,INDORE vs. THE ACIT 2(1), INDORE

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

ITA 310/IND/2015[2010-11]Status: DisposedITAT Indore23 Oct 2018AY 2010-11

Bench: Shri Kul Bharat & Shri Manish Borad

Section 143(2)Section 234BSection 271(1)(c)Section 50CSection 54BSection 68

234C. 2. Case of the assessee was selected by Computer Assisted Scrutiny Selection (CASS) for scrutiny assessment. The assessment proceedings were initiated by issuing notice u/s 143(2) of the Income Tax Act, 1961 (hereinafter called as ‘the Act’). In response thereto, the assessee made representation before the Assessing officer and filed the requisite details. However, the A.O. made addition

SHRI SUNIL SOJATIA,INDORE vs. THE ACIT CIRCLE -2(1), INDORE

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

ITA 312/IND/2015[2010-11]Status: DisposedITAT Indore23 Oct 2018AY 2010-11

Bench: Shri Kul Bharat & Shri Manish Borad

Section 143(2)Section 234BSection 271(1)(c)Section 50CSection 54BSection 68

234C. 2. Case of the assessee was selected by Computer Assisted Scrutiny Selection (CASS) for scrutiny assessment. The assessment proceedings were initiated by issuing notice u/s 143(2) of the Income Tax Act, 1961 (hereinafter called as ‘the Act’). In response thereto, the assessee made representation before the Assessing officer and filed the requisite details. However, the A.O. made addition

LATE SMT. SUDESH CHAWLA L/H SHRI PREM CHAWLA,BHOPAL vs. THE ACIT 1(2), BHOPAL

In the result appeal of the assessee for Assessment Years

ITA 441/IND/2015[2006-07]Status: DisposedITAT Indore26 Nov 2020AY 2006-07

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Boradit(Ss)A Nos. 158 To 163/Ind/2015 Assessment Years 2000-01 To 2005-06 & Assessment Year-2006-07

Section 234ASection 234BSection 234CSection 271(1)(c)

House Security Deposit 40,000/- Smt. SaritaChawla Loan 5,10,000/- M/s Star Hardware, Bhopal Security Deposit 1,00,000/- 62 IT(SS)ANos.158 to 175/Ind/2015 && others Chawla Group Vishal Kumar Raj Kumar Loan 2,00,000/- Sonia Devi Loan 2,00,000/- Total 16,50,000/- 53. In the above stated list the amount referred as security deposits

THE DCIT, 1(1), BHOPAL vs. SMT. SUDESH CHAWLA, BHOPAL

In the result appeal of the assessee for Assessment Years

ITA 405/IND/2015[2006-07]Status: DisposedITAT Indore26 Nov 2020AY 2006-07

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Boradit(Ss)A Nos. 158 To 163/Ind/2015 Assessment Years 2000-01 To 2005-06 & Assessment Year-2006-07

Section 234ASection 234BSection 234CSection 271(1)(c)

House Security Deposit 40,000/- Smt. SaritaChawla Loan 5,10,000/- M/s Star Hardware, Bhopal Security Deposit 1,00,000/- 62 IT(SS)ANos.158 to 175/Ind/2015 && others Chawla Group Vishal Kumar Raj Kumar Loan 2,00,000/- Sonia Devi Loan 2,00,000/- Total 16,50,000/- 53. In the above stated list the amount referred as security deposits

SMT. SARITA CHAWLA,BHOPAL vs. THE ACIT 1(2), BHOPAL

In the result appeal of the assessee for Assessment Years

ITA 442/IND/2015[2006-07]Status: DisposedITAT Indore26 Nov 2020AY 2006-07

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Boradit(Ss)A Nos. 158 To 163/Ind/2015 Assessment Years 2000-01 To 2005-06 & Assessment Year-2006-07

Section 234ASection 234BSection 234CSection 271(1)(c)

House Security Deposit 40,000/- Smt. SaritaChawla Loan 5,10,000/- M/s Star Hardware, Bhopal Security Deposit 1,00,000/- 62 IT(SS)ANos.158 to 175/Ind/2015 && others Chawla Group Vishal Kumar Raj Kumar Loan 2,00,000/- Sonia Devi Loan 2,00,000/- Total 16,50,000/- 53. In the above stated list the amount referred as security deposits