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9 results for “house property”+ Section 364clear

Sorted by relevance

Karnataka438Delhi185Mumbai164Chandigarh72Calcutta35Ahmedabad30Jaipur30Bangalore29Lucknow21Raipur19Kolkata17Hyderabad17Patna16Chennai14Indore9Nagpur7Telangana4Pune4SC4Agra3Cochin3Andhra Pradesh1Amritsar1Allahabad1Cuttack1

Key Topics

Section 143(3)8Addition to Income8Section 115B4Section 2634Section 13(1)(b)4Disallowance4Section 234A3Section 234B3Section 234C3

M/S RADHISHWARI DEVLOPERS P LTD,INDORE vs. PR CIT -2 INDORE, INDORE

In the result, Assessee’s appeal in ITANo

ITA 493/IND/2018[13-14]Status: DisposedITAT Indore20 Jul 2021

Bench: Hon’Ble Rajpal Yadav & Hon’Ble Manish Boradvirtual Hearing Assessment Year 2013-14 M/S. Radhishwari Developers P. Ltd. (Now Known As R.C. Warehousing Pvt. Ltd. ) Indore : Appellant Pan :Aafcr1916A V/S Pr. Cito-2 : Respondent Indore Appellant By S/Shri Sumit Nema Sr. Adv. With Gagan Tiwari & Piyush Parashar Advs. Revenue By Shri S.S. Mantri, Cit-Dr Date Of Hearing 24.05.2021 Date Of Pronouncement 20.07.2021

Section 133(6)Section 143(2)Section 143(3)Section 263

section 263 is not permitted to substitute his estimate of income in place of the income estimated by the Assessing Officer. (vii) The Assessing Officer exercises quasi-judicial power vested in him and if he exercises such power in accordance with law and arrive at a conclusion, such conclusion cannot be termed to be erroneous simply because the Commissioner

Section 271(1)(c)3
Penalty3
Limitation/Time-bar2

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)

house is actually beyond understanding and uncalled for. That the Assessing Officer failed to appreciate this very important aspect. That, in response to the producing of receipts of the donation the same numbering 200 were filed before the Assessing Officer. Receipts are enclosed at page no. 03 to 205 of the paper book. However, the filing or not filing

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: DisposedITAT Indore29 Oct 2021AY 2015-16

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

Section 115BSection 143(3)

house is actually beyond understanding and uncalled for. That the Assessing Officer failed to appreciate this very important aspect. That, in response to the producing of receipts of the donation the same numbering 200 were filed before the Assessing Officer. Receipts are enclosed at page no. 03 to 205 of the paper book. However, the filing or not filing

FAIZAN E BURHANE MILLAT TRUST,JABALPUR vs. THE CIT EXEMPTION, BHOPAL

In the result, appeal of the assessee is allowed

ITA 55/IND/2023[00]Status: DisposedITAT Indore20 Mar 2024

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanifaizan E Burhane Millat Cit(Exemption) Trust Bhopal 181/1, Baitla Colony Vfj Society, Ward Shaheed, Abdul Vs. Hameed, Raza Chowk Milk, Scheme Road, Jabalpur (Appellant / Assessee) (Respondent/ Revenue) Pan: Aaatf8671J Assessee By Shri Ashish Goyal & Nd Patwa, Ars Revenue By Shri Ashish Porwal, Sr. -Dr Date Of Hearing 13.02.2024 Date Of Pronouncement 20.03.2024

Section 11Section 12ASection 13(1)(b)

364 ITR 39(SC) and submitted that the Hon’ble Supreme Court after analyzing objects of the said trust held that the activities of the trust though both charitable and religious are not exclusively meant for a particular religious community. The Hon’ble Supreme Court has further observed that the objects of the said trust do not channel the benefits

M/S BHOPAL DUGDH SANGH SAHAKARI MY.DAIRY PLANT, BHOPAL vs. DCIT -1 (1) ,BHOPAL, BHOPAL

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

ITA 128/IND/2020[2012-13]Status: DisposedITAT Indore28 Jun 2022AY 2012-13

Bench: Shri Mahavir Prasad & Shri B.M. Biyani

For Appellant: Shri Ashish Goyal & N.D. Patva, ARsFor Respondent: Shri Amit Soni, Sr. D.R
Section 143(3)

Housing Corporation Ltd (2015) 60 taxmann.com 493, the Hon’ble Gujarat High Court held as under: “2.1 At the outset, it is required to noted and it is not disputed by Shri Sudhir Mehta, learned advocate appearing on behalf of the revenue that the issue involved in the present Tax Appeal and the proposed substantial questions

THE ACIT CENTRAL-1, BHOPAL vs. SMT MEENAKSHI SARAIYA, BHOPAL

In the result, appeal of the revenue and CO are dismissed

ITA 231/IND/2023[2018-19]Status: DisposedITAT Indore29 May 2024AY 2018-19

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniacit (Central)- Smt. Meenakshi Saraiya Bhopal E-13/111, Arera Colony Vs. Bhopal (Appellant / Revenue) (Respondent/ Assessee) Pan: Anrps3407K Revenue By Shri Ashish Goyal & N.D. Patwa, Ars Assessee By Shri Ila Parmar, Cit- Dr

Section 132Section 132(4)

section 56(2)(vii) of the Act. Therefore, the statement given by the appellant that she received the said plot from the second party, is not in accordance with the documentary evidences placed on record. Hence, statement of appellant, as relied and made one of the Page 11 of 24 ITANo.231/Ind/2023 & CO No.02/Ind/2024 Meenakshi Saraiya basis of addition

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

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

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