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11 results for “house property”+ Addition to Incomeclear

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Key Topics

Section 143(3)10Addition to Income9Section 1485Deduction5Section 1474Section 54F4House Property4Cash Deposit4Section 143(1)3Section 271D

VIJAY OIL MILLS CO. ,DAMOH vs. INCOME TAX OFFICER WARD, DAMOH

In the result, the appeal filed by the assessee is allowed

ITA 112/JAB/2023[2018-19]Status: DisposedITAT Jabalpur16 Oct 2023AY 2018-19

Bench: Shri Om Prakash Kant & Shri Pavan Kumar Gadalevijay Oil Mills Co, Vs. Ito 1(1), Maganj Ward No. 4, Damoh Damoh-470661, Madhya Pradesh. Madhya Pradesh. Pan/Gir No. : Aacfv8920C Appellant .. Respondent Assessee By : Shri.Dhiraj Ghai. Fca.Ar Respondentby : Shri.Rajesh Kumar.Sr. Dr Date Of Hearing 22.09.2023 Date Of Pronouncement 12.10.2023 आदेश / O R D E R Per Pavan Kumar Gadale Jm: The Assessee Has Filed The Appeal Against The Order Of The National Faceless Appeal Centre (Nfac) Delhi/Cit(A) Passed U/Sec 143(1) & U/Sec 250 Of The Act. The Assessee Has Raised The Following Grounds Of Appeal:

For Appellant: Shri.Dhiraj Ghai. FCA.ARFor Respondent: Shri.Rajesh Kumar.Sr. DR
Section 143(1)Section 24

house property and income from business. The assessee has filed the return of income for the A.Y 2018-19 on 09-07-2018 disclosing a total income of Rs.4,01,990/-.The return of income was processed u/s 143(1) of the Act with the addition

3
Section 543
Disallowance3

ANUPAMA STHAPAK,JABALPUR vs. INCOME TAX OFFICER WARD 1(3), JABALPUR

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

ITA 25/JAB/2024[2016-17]Status: DisposedITAT Jabalpur19 Feb 2026AY 2016-17

Bench: Shri Kul Bharat & Shri Anadee Nath Misshra

Section 143(3)Section 54Section 54F

property. 7. The appellant craves for leave to amend, add to or omit any ground up to the time of hearing of the appeal.” (B) The facts of the case, in brief, are that in this case, the assessee is an individual and filed his return of income on 15.10.2016, declaring total income at Rs.8,60,180/-. In the case

MAHESHWARI MUKUND DAS,JABALPUR vs. INCOME TAX OFFICER WARD 2(2), JABALPUR

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 27/JAB/2023[2014-15]Status: DisposedITAT Jabalpur19 Oct 2023AY 2014-15

Bench: Shri Om Prakash Kant & Shri Pavan Kumar Gadalemaheshwarimukunddas, Vs. Ito, Ward -2 1288, D B Vallbh Das Jabalpur Palace, Hanumantal, 2Nd Floor, Anxe Bldg, Jabalpur-482002, Aayakar Bhavan, Madhya Pradesh. Napier Town, Jabalpur-482001. Madhya Pradesh.

For Appellant: Shri.SapanUsrethe.Adv.ARFor Respondent: Shri.Shiv Kumar. Sr.DR
Section 143(3)Section 50CSection 54F

income was processed u/sec 143(1) of the Act. Subsequently the case was selected for limited scrutiny to verify the cash deposits and sale of immovable properties and notice u/sec 143(2) and 142(1) of the Act along with the questionnaire was issued. The Assessing Officer (AO) found that the assessee is HUF consisting of him and his wife

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, JABALPUR vs. SHRI MUKESH KUMAR AGRAWAL, JABALPUR

In the result, both appeal of the Revenue and cross both appeal of the Revenue and cross both appeal of the Revenue and cross-objection of the assessee are dismissed

ITA 7/JAB/2021[2017-18]Status: DisposedITAT Jabalpur03 Nov 2023AY 2017-18

Bench: Shri Om Prakash Kant () & Shri Pavan Kumar Gadale () Assessment Year: 2017-18 Dcit, Central Circle, Jabalpur, Shri Mukesh Kumar Agarwal, 291, Ramanth Building, Napier 01/32/33, Ashirwad Market, Town, Jabalpur-482001 Vs. Lordganj, Jabalpur-482001. Pan No. Achpa 7963 K Appellant Respondent

For Appellant: Mr. Dhiraj Ghai, FCAFor Respondent: Mr. Shiv Kumar, DR
Section 143(3)

Income Disclosure S Scheme’ (IDS) on 26.09.2016 in the form of silver of Rs.53,04,616/-, gold of 26.09.2016 in the form of silver of Rs.53,04,616/ 26.09.2016 in the form of silver of Rs.53,04,616/ Shri Mukesh Kumar Agarwal 5 ITA No. 7/JAB/2021 and CO No. 7/JAB/2021 Rs.6,82,988/-, diamond of Rs.8,40,000/ , diamond

SUNIL KUMAR PATHAK,REWA vs. INCOME TAX OFFICER WARD -1, , REWA

In the result, the appeal filed by the assessee is allowed

ITA 37/JAB/2023[2014-15]Status: DisposedITAT Jabalpur13 Nov 2023AY 2014-15

Bench: Shri Om Prakash Kant & Shri Pavan Kumar Gadalesunil Kumar Pathak Vs. Ito, Ward – 1, 3Rd Floor, A Block, Shilpi Rewa-486001, Plaza, Pili Kothi, Madhya Pradesh. Rewa-486001, Madhya Pradesh. Pan/Gir No. : Arwpp9628A Appellant .. Respondent Appellant By : Shri.Dhiraj Ghai.Fca.Ar Respondentby : Shri.Shiv Kumar. Sr.Dr Date Of Hearing 15.09.2023 Date Of Pronouncement 10.11.2023 आदेश / O R D E R Per Pavan Kumar Gadale Jm: The Assessee Has Filed The Appeal Against The Order Of The National Faceless Appeal Centre (Nfac) / Cit(A) Passed U/Sec 144 & 250 Of The Act. The Assessee Has Raised The Following Grounds Of Appeal:

For Appellant: Shri.Dhiraj Ghai.FCA.ARFor Respondent: Shri.Shiv Kumar. Sr.DR
Section 147Section 148

addition of Rs 2.50,10,000/- as investment in impugned house may kindly be deleted. 9.The appellant craves leave to add or amend any ground of theappeal. 2. The brief facts of the case are that, the assessee was a agriculturist. The Assessing Officer (AO) has received the information as per AIR that the assessee has purchased an immovable property

SHRI SUBHASH KUMAR AAHI,SATNA vs. ASSISTANT COMMISSIONER OF INCOME TAX,CIRCLE-SATNA, SATNA

In the result, the appeal is partly allowed

ITA 24/JAB/2019[2013-14]Status: DisposedITAT Jabalpur12 Dec 2025AY 2013-14

Bench: Shri Kul Bharatshri Nikhil Choudhary

For Respondent: Shri N.M. Prasad, Sr. DR 1
Section 143(3)Section 250

income. In the circumstances, the addition of Rs.5,19,185/- on account of alleged excess silver jewellery is deleted and ground nos. 8 & 9 are accordingly allowed. 18. Coming to the issue of addition of Rs.14,22,436/- on account of alleged unexplained investments on the renovation of the shop, we find that the registered sale deed shows that

NARMADA INN,BESIDE SHUBH MOTORS, KATRA vs. INCOME TAX OFFICER, MANDLA WARD, MANDLA

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

ITA 135/JAB/2023[2017-18]Status: HeardITAT Jabalpur08 Jan 2025AY 2017-18

Bench: Shri Kul Bharatassessment Year: 2017-18 Narmada Inn, V. Income Tax Officer, Beside Shubh Motors, Katra, Mandla Ward, Mp-481661. Mandla, Mp-481661. Pan:Aagfn9764J (Appellant) (Respondent) Appellant By: Shri H. S. Modh, Adv Respondent By: Shri Bharat Sheogankar, Sr. Cit(Dr) Date Of Hearing: 07 01 2025 Date Of Pronouncement: 08 01 2025 O R D E R

For Appellant: Shri H. S. Modh, AdvFor Respondent: Shri Bharat Sheogankar, Sr. CIT(DR)
Section 143(3)Section 24(2)

house property income as against the business income and allowed deduction u/s 24(2) at Rs.2,66,052/- as against the business expenses is unjustified. 5. That the confirmation of income from marriage garden considered at Rs.19,89,426/- without considered the business expenses is arbitrary and bad in law.” Page 2 of 4 2. The facts giving rise

KAILASH CHAND AGRAWAL,SATNA vs. INCOME TAX OFFICER WARD-1, , SATNA

The appeal of the assessee stands allowed for statistical purposes

ITA 47/JAB/2023[2013-14]Status: DisposedITAT Jabalpur21 Jul 2023AY 2013-14

Bench: Shri Sudhanshu Srivastava & Shri Anadee Nath Misshraassessment Year: 2013-14 Kailash Chand Agrawal, Vs. Income Tax Officer, 51, Pili Building Company Bag, Ward-1, Satna. Satna Pan : Ajlpa 3500B (Appellant) (Respondent) Appellant By Shri Dhiraj Ghai, Ca Respondent By Shri Ravi Mehrotra, Sr. Dr Date Of Hearing 10/07/2023 Date Of Pronouncement 21/07/2023

property reported in AIR, large cash deposit”. Thereafter, the assessment was completed at an income of Rs.49,67,801/- after making an addition of Rs.7,51,520/- on account of capital gains and further addition of Rs.24,00,771/- on account of undisclosed investment in house

INCOME TAX OFFICER,WARD 1(1), JABALPUR vs. SHRI DEEPAK SINGH BANAFER, JABALPUR

In the result, the Revenue’s appeal is allowed on the aforesaid terms

ITA 92/JAB/2019[2014-15]Status: DisposedITAT Jabalpur11 Jan 2023AY 2014-15

Bench: Shri Sanjay Arora, Hon’Ble & Shri Manomohan Das, Hon'Ble

For Appellant: Sh. L.L. Sharma, AdvocateFor Respondent: Sh. Shiv Kumar, Sr. DR
Section 131Section 143(3)Section 147Section 148(1)Section 54B

addition made on account of Long Term Capital Gain of Rs. 2,48,17,420. 2. Any other ground as may be adduced at the time of hearing.’ 3. Before us, the matter was argued at length. Like submissions, i.e., as before the Revenue authorities, were made before us. While Sh. Kumar, the ld. Sr. DR, relied on the assessment

SHRI. NARSINGH RANGA,JABALPUR vs. DCIT, CIRCLE 2(1), JABALPUR

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

ITA 10/JAB/2025[2016-17]Status: DisposedITAT Jabalpur11 Jun 2025AY 2016-17

Bench: Shri Kul Bharat & Shri, Nikhil Choudharyassessment Year: 2016-17 Shri Narsingh Ranga Dcit, Circle-2(1) V. Sharda Chowk, Nagpur Road, Aaykar Bhawan, Napier Jabalpur, Madhya Pradesh- Town, Jabalpur, Madhya 482001. Pradesh-482001. Pan:Acmpr1917P (Appellant) (Respondent) Appellant By: Shri Sanjay Seth, Ca Respondent By: Shri Alok Bhura, Sr. Cit(Dr) Date Of Hearing: 21 05 2025 Date Of Pronouncement: 11 06 2025 O R D E R

For Appellant: Shri Sanjay Seth, CAFor Respondent: Shri Alok Bhura, Sr. CIT(DR)
Section 147Section 148Section 54Section 54F

Income-tax (Appeals)/National Faceless Appeal Centre (NFAC), Delhi dated 18.11.2024 pertaining to the assessment year 2016-17. The assessee has raised the following grounds of appeal: - “1. That on the facts and in the circumstances of case the addition made is patently wrong and unwarranted. That the addition of Rs. 2,28,36,750/- made

ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE- SATNA vs. SHRI JAMMU BEG,

In the result, the levy of penalty is cancelled and the appeal of the appellant is allowed

ITA 196/JAB/2016[2012-13]Status: FixedITAT Jabalpur20 Sept 2023AY 2012-13

Bench: Shri Om Prakash Kant & Shri Pavan Kumar Gadaleacit, Vs. Shri Jammu Beg, Satna, M/S Mirza Transport, Madhya Pradesh. Main Road, Waidhan, Singrauli. Madhya Pradesh.

For Appellant: NoneFor Respondent: Shri Shravan Kumar Gotru, CIT-DR
Section 143(2)Section 143(3)Section 269SSection 271D

addition of Rs 96,000/- u/sec 68 of the Act. Further, the AO found that the assessee has claimed various expenditure in the profit and loss account and most of the expenses are not supported with the proper vouchers and bills and hence made ad-hoc disallowance of Rs.1,00,000/- Jammu Beg. and the assessed the total income