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14 results for “house property”+ Section 69Bclear

Sorted by relevance

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Key Topics

Section 69A33Section 115B18Addition to Income10Section 153A8Section 69B8Section 132(4)7House Property7Unexplained Investment7Section 1326Section 68

M/S SUPREMO INDIA LTD ,INDORE vs. THE AIT CENTRAL 3, INDORE

In the result, appeal of assessee is allowed

ITA 29/IND/2023[2019-20]Status: DisposedITAT Indore07 Jun 2023AY 2019-20

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanim/S. Supremo India Pvt. Ltd. Acit Central-3 400/2, Halka Patwari No.52 Indore Vs. Badiakeema Dudhiya, B.O. Indore (Appellant / Assessee) (Respondent/ Revenue) Pan: Aafcs 9822 C Assessee By Shri S.S. Solanki, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 01.05.2023 Date Of Pronouncement 07.06.2023

Section 115BSection 131(1)Section 133ASection 69ASection 69B

section 69,69A,69B and 69C being treated separately, because such deemed income is not income from salary, house property

M/S BANSAL EXTRACTION & EXPORT P LTD,BHOPAL vs. DCIT,CENTRAL-1, BHOPAL

6
Business Income6
Search & Seizure5

In the result, the appeal of assessee is dismissed

ITA 164/IND/2022[2011-12]Status: DisposedITAT Indore20 Sept 2023AY 2011-12

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanim/S. Bansal Extraction & Dcit Export Pvt. Ltd. Central-1 3Rd Floor Tawa Complex, Bittan Bhopal Vs. Market E-4, Arera Colony, Bhopal (Appellant / Assessee) (Revenue) Pan: Aadcb 7521 M Assessee By Shri Anil Khabya, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 05.09.2023 Date Of Pronouncement 20.09.2023

Section 143(3)Section 153ASection 69B

Sections 69, 694, 69B and 69C being treated separately, because such deemed income is not income from salary, house property

THE ACIT, CENTRAL-2, INDORE vs. M/S. CHUGH REALTY, INDORE

In the result, the appeals of the Revenue for the A

ITA 238/IND/2017[2013-14]Status: DisposedITAT Indore23 Aug 2021AY 2013-14

Bench: Shri Rajpal Yadav Hon'Ble & Shri Manish Borad(Virtual Hearing)

property is to be purchased out of the consideration received on account of transfer of the capital asset. The ld. CIT(A) noted that undoubtedly, the receipt of on-money is on account of sale of land which is a capital asset and as the appellant has invested in a residential house within a period of one year before

THE ACIT, CENTRAL-2, INDORE vs. SHRI NITESH CHUGH, INDORE

In the result, the appeals of the Revenue for the A

ITA 122/IND/2017[2013-14]Status: DisposedITAT Indore23 Aug 2021AY 2013-14

Bench: Shri Rajpal Yadav Hon'Ble & Shri Manish Borad(Virtual Hearing)

property is to be purchased out of the consideration received on account of transfer of the capital asset. The ld. CIT(A) noted that undoubtedly, the receipt of on-money is on account of sale of land which is a capital asset and as the appellant has invested in a residential house within a period of one year before

THE ACIT, CENTRAL-2, INDORE vs. SHRI MOHANLAL CHUGH, INDORE

In the result, the appeals of the Revenue for the A

ITA 239/IND/2017[2013-14]Status: DisposedITAT Indore23 Aug 2021AY 2013-14

Bench: Shri Rajpal Yadav Hon'Ble & Shri Manish Borad(Virtual Hearing)

property is to be purchased out of the consideration received on account of transfer of the capital asset. The ld. CIT(A) noted that undoubtedly, the receipt of on-money is on account of sale of land which is a capital asset and as the appellant has invested in a residential house within a period of one year before

ANIL DHAKAD,INDORE vs. ASSTT. COMMISSIONER OF INCOME TAX, CENTRAL-I, INDORE, INDORE

In the result, all four appeals of the assessee are allowed

ITA 451/IND/2023[2018-19]Status: DisposedITAT Indore29 May 2024AY 2018-19

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

Section 115BSection 132Section 132(4)Section 69A

house property and income from partnership firm. A search and seizure operation u/s 132 was carried out on 12.01.2021 at the premises of the assessee and associates of JRG Group. During the course of search and seizure operation at the residential premises of the assessee various incriminating documents were found and seized. As per the seized documents BS-02 back

ANIL DHAKAD,INDORE vs. ASSTT. COMMISSIONER OF INCOME TAX, CENTRAL-I, INDORE, INDORE

In the result, all four appeals of the assessee are allowed

ITA 453/IND/2023[2020-21]Status: DisposedITAT Indore29 May 2024AY 2020-21

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

Section 115BSection 132Section 132(4)Section 69A

house property and income from partnership firm. A search and seizure operation u/s 132 was carried out on 12.01.2021 at the premises of the assessee and associates of JRG Group. During the course of search and seizure operation at the residential premises of the assessee various incriminating documents were found and seized. As per the seized documents BS-02 back

ANIL DHAKAD,INDORE vs. AASST. COMMISSIONER OF INCOME TAX, CENTRAL-I, INDORE, INDORE

In the result, all four appeals of the assessee are allowed

ITA 454/IND/2023[2021-22]Status: DisposedITAT Indore29 May 2024AY 2021-22

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

Section 115BSection 132Section 132(4)Section 69A

house property and income from partnership firm. A search and seizure operation u/s 132 was carried out on 12.01.2021 at the premises of the assessee and associates of JRG Group. During the course of search and seizure operation at the residential premises of the assessee various incriminating documents were found and seized. As per the seized documents BS-02 back

ANIL DHAKAD,INDORE vs. ASSTT. COMMISSIONER OF INCOME TAX, CENTRAL-I, LOCATION

In the result, all four appeals of the assessee are allowed

ITA 452/IND/2023[2019-20]Status: DisposedITAT Indore29 May 2024AY 2019-20

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

Section 115BSection 132Section 132(4)Section 69A

house property and income from partnership firm. A search and seizure operation u/s 132 was carried out on 12.01.2021 at the premises of the assessee and associates of JRG Group. During the course of search and seizure operation at the residential premises of the assessee various incriminating documents were found and seized. As per the seized documents BS-02 back

DCIT,CENTRAL-2, BHOPAL vs. M/S SIGNATURE BUILDERS AND COLONISER, BHOPAL

In the result, both the departmental appeals i

ITA 219/IND/2020[2014-15]Status: DisposedITAT Indore21 Dec 2021AY 2014-15

Bench: Shri Rajpal Yadav, Vice- & Shri Manish Boradvirtual Hearing Assessment Year: 2014-15 Dcit, Central-Ii, Bhopal … Appellant Vs. M/S. Signature Colonisers, Bhopal Pan – Abxfs 0002 J … Respondent Assessment Year: 2014-15 Dcit, Central-Ii, Bhopal … Appellant Vs. M/S. Signature Builders & Colonisers, Bhopal Pan – Accfs 9498 Q … Respondent

Section 69

house property and profit from firms. 4.5.3 As discussed above, the appellant has furnished all details such as documents relating to identity, and creditworthiness of the lenders and genuineness of the transactions. Thus, appellant has furnished all the required details in order to prove genuineness of the transaction and Signature Coloniser/Builder 25 ITA 218 and 219 of 2020 creditworthiness & identity

DCIT-CENTRAL-2, BHOPAL vs. M/S SINGNATURE COLONISERS, BHOPAL

In the result, both the departmental appeals i

ITA 218/IND/2020[2014-15]Status: DisposedITAT Indore21 Dec 2021AY 2014-15

Bench: Shri Rajpal Yadav, Vice- & Shri Manish Boradvirtual Hearing Assessment Year: 2014-15 Dcit, Central-Ii, Bhopal … Appellant Vs. M/S. Signature Colonisers, Bhopal Pan – Abxfs 0002 J … Respondent Assessment Year: 2014-15 Dcit, Central-Ii, Bhopal … Appellant Vs. M/S. Signature Builders & Colonisers, Bhopal Pan – Accfs 9498 Q … Respondent

Section 69

house property and profit from firms. 4.5.3 As discussed above, the appellant has furnished all details such as documents relating to identity, and creditworthiness of the lenders and genuineness of the transactions. Thus, appellant has furnished all the required details in order to prove genuineness of the transaction and Signature Coloniser/Builder 25 ITA 218 and 219 of 2020 creditworthiness & identity

DCIT , CENTRAL -2 , INDORE vs. M/S GREAT GALLEON VENTURES LTD , INDORE

In the result, the appeals of the Revenue bearing ITANo

ITA 67/IND/2021[2015-16]Status: DisposedITAT Indore23 Dec 2021AY 2015-16

Bench: Shri Rajpal Yadav Hon'Ble & Shri Manish Borad

Section 145(3)Section 153ASection 68Section 69ASection 69C

property discovered in the course of search which was not produced or not already disclosed or made known in the course of original assessment. In. all these cases no assessments were pending on the date of search for these assessment years. No assessments were abated in terms of second proviso to section 153A of the Act. Hon'ble Delhi High

DCIT , CENTRAL -2 , INDORE vs. M/S GREAT GALLEON VENTURES LTD , INDORE

In the result, the appeals of the Revenue bearing ITANo

ITA 68/IND/2021[2016-17]Status: DisposedITAT Indore23 Dec 2021AY 2016-17

Bench: Shri Rajpal Yadav Hon'Ble & Shri Manish Borad

Section 145(3)Section 153ASection 68Section 69ASection 69C

property discovered in the course of search which was not produced or not already disclosed or made known in the course of original assessment. In. all these cases no assessments were pending on the date of search for these assessment years. No assessments were abated in terms of second proviso to section 153A of the Act. Hon'ble Delhi High

THE A C I T CENTRAL-II, BHOPAL vs. S V INFRA DEVELOPERS, BHOPAL

In the result both the appeals of the Revenue are dismissed

ITA 657/IND/2019[2014-15]Status: DisposedITAT Indore25 Mar 2021AY 2014-15

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Borad

Section 132Section 132(4)Section 143(3)

house is handed over to any customer. The volume of the material at site was also too small which cannot justify the undisclosed income of Rs.5 crores. Ld. CIT(A) after appreciating the above stated facts concluded that the addition made was purely on the basis of the statement given u/s 132(4) of the Act and deserves