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7 results for “house property”+ Disallowanceclear

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Key Topics

Section 26311Section 143(3)5Section 143(1)4Addition to Income4Section 271D3Section 1473House Property3Deduction3Disallowance3Section 24

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

disallowance of Rs. 1,82,009/- being deduction from rental income under section 24(a) be allowed as expenses /deduction and correct rental income be derived at. 3. Without prejudice to ground 1 and 2 above, the Hon'ble CIT(A) erred in not in not allowing collection and allied expenses of Rs. 41,383/- as claimed in computation

2
Section 269S2
Section 902

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)

disallowance made at Rs.2,30,149/- on account of payment of Provident Fund is unjustified. 4. That the confirmation of rent receipt of Rs.8,86,840/- considered as house property

GAURAV SINGH,SATNA vs. ITO-WARD SATNA, SATNA

In the result, the appeal is allowed

ITA 90/JAB/2023[2021-22]Status: DisposedITAT Jabalpur20 Sept 2023AY 2021-22

Bench: Shri Om Prakash Kant& Shri Pavan Kumar Gadalegaurav Singh, Ito, C/0,Rajiv Narayan Singh, Aayakar Bhawan, Parijat Niwas, Civil Lines, Satna-485001. Satna-485001. Madhya Pradesh, Madhya Pradesh, Appellant Respondent Pan: Bbdps8879Q

For Appellant: Shri.Sapan Usrethe,Advocate. ARFor Respondent: Shri. Shiv Kumar. Sr.DR
Section 143(1)Section 143(3)Section 90Section 91

house property, income from capital gains, income from other sources and also receives salary from foreign country Maynmar. The assessee has filed the return of income ITR 2 for the A.Y. 2021-22 on 6-11-2021 disclosing a total income of Rs,57,36,000/-.Whereas, the assessee has included the foreign salary income of Rs.13

KOHINOOR TOBACCO PRODUCTS PRIVATE LIMITED JABALPUR,JABALPUR vs. PRINCIPAL COMMISSIONER OF INCOME TAX-1, JABALPUR, JABALPUR

In the result, the appeal is dismissed as withdrawn

ITA 48/JAB/2024[2018-19]Status: DisposedITAT Jabalpur19 Sept 2025AY 2018-19

Bench: Sh. Kul Bharat & Sh. Nikhil Choudharya.Y.-2018-19 Kohinoor Tobacco Products Private Vs. Pr. Commissioner Of Income Limited, 903, M.H. House, Gole Bazar, Tax, Jabalpur-1 Jabalpur, M.P. Pan:Aabck7797E (Appellant) (Respondent)

For Appellant: Sh. Dhiraj Ghai, C.AFor Respondent: Sh. Shravan Kumar Meena, CIT DR
Section 143(3)Section 263

House, Gole Bazar, Tax, Jabalpur-1 Jabalpur, M.P. PAN:AABCK7797E (Appellant) (Respondent) Assessee by: Sh. Dhiraj Ghai, C.A. Revenue by: Sh. Shravan Kumar Meena, CIT DR Date of hearing: 18.09.2025 Date of pronouncement: 19.09.2025 O R D E R PER NIKHIL CHOUDHARY, A.M. This is an appeal filed by the assessee against the order Pr. CIT, Jabalpur passed under section

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

property. For the year under consideration AO has only to verify that the amount o investment which is to be deposited under section 54 as been invested with bank under long term capital gain scheme or not. That as per the provisions of section 54 of the act only says that the assessee should construct the house that does

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

housing society. A contract of sale, as any other, presupposes and arises only on the meeting of minds, so that both the seller and buyer are clear and in agreement qua the nature of the land sold, which may in view of the vast price difference between a land being bought for agricultural purposes vis-a-vis for real estate

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

house. In normal course, the exigency in making cash payments for such expenses cannot be ruled out Where the explanation of the assessee that violation of provisions of s. 269SS was due to certain bona fide belief of the assessee is found to be acceptable, penalty under s 27D is untenable. [CIT vs. Saini Medical Store