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7 results for “house property”+ Section 148clear

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Key Topics

Section 2638Section 1485Section 1474Section 263(2)4Limitation/Time-bar4Revision u/s 2634Section 542Section 54F2Section 54B2Addition to Income

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

section 148 was passed in the name of the Sunil kumar pathak legal heir of late Ram Karan Pathak. Further CIT(A) has also passed appeal order in the name of SUNIL PATHAK ONLY and not in the name of SUNIL PATHAK legal Heir of the of late Ram Karan Pathak. 5.WITH OUT GROUND TO to 4 NUMBER 1 further

2

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

SMT. ANURADHA UPADHYAY,JABALPUR vs. INCOME TAX OFFICER WARD 2(5),

In the result, the appeals by the assessee‟s are dismissed

ITA 22/JAB/2017[2012-13]Status: DisposedITAT Jabalpur08 Apr 2022AY 2012-13

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

For Appellant: Shri Dhiraj Ghai, FCAFor Respondent: Shri U.B. Mishra , CIT-DR
Section 263Section 263(2)

House No.1806, Purani Basti, Ward-2(5), Jabalpur. A Temerbhita Kajarwara, p Jabalpur. [PAN: AAKPU 3939 N] (Appellant) (Respondent) Appellant by : Shri Dhiraj Ghai, FCA Respondent by : Shri U.B. Mishra , CIT-DR Date of hearing : 08/04/2022 Date of pronouncement : 01/07/2022 ORDER Per Bench This is a set of four Appeals by two different, albeit related, assessees, agitating the order/s under

SURESH UPADHYAY AND SONS,JABALPUR vs. INCOME TAX OFFICER WARD 2(5),

In the result, the appeals by the assessee‟s are dismissed

ITA 20/JAB/2017[2011-12]Status: DisposedITAT Jabalpur08 Apr 2022AY 2011-12

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

For Appellant: Shri Dhiraj Ghai, FCAFor Respondent: Shri U.B. Mishra , CIT-DR
Section 263Section 263(2)

House No.1806, Purani Basti, Ward-2(5), Jabalpur. A Temerbhita Kajarwara, p Jabalpur. [PAN: AAKPU 3939 N] (Appellant) (Respondent) Appellant by : Shri Dhiraj Ghai, FCA Respondent by : Shri U.B. Mishra , CIT-DR Date of hearing : 08/04/2022 Date of pronouncement : 01/07/2022 ORDER Per Bench This is a set of four Appeals by two different, albeit related, assessees, agitating the order/s under

SURESH UPADHYAY AND SONS,JABALPUR vs. INCOME TAX OFFICER WARD 2(5),

In the result, the appeals by the assessee‟s are dismissed

ITA 21/JAB/2017[2012-13]Status: DisposedITAT Jabalpur08 Apr 2022AY 2012-13

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

For Appellant: Shri Dhiraj Ghai, FCAFor Respondent: Shri U.B. Mishra , CIT-DR
Section 263Section 263(2)

House No.1806, Purani Basti, Ward-2(5), Jabalpur. A Temerbhita Kajarwara, p Jabalpur. [PAN: AAKPU 3939 N] (Appellant) (Respondent) Appellant by : Shri Dhiraj Ghai, FCA Respondent by : Shri U.B. Mishra , CIT-DR Date of hearing : 08/04/2022 Date of pronouncement : 01/07/2022 ORDER Per Bench This is a set of four Appeals by two different, albeit related, assessees, agitating the order/s under

SURESH UPADHYAY AND SONS,JABALPUR vs. INCOME TAX OFFICER WARD 2(5),

In the result, the appeals by the assessee‟s are dismissed

ITA 19/JAB/2017[2010-11]Status: DisposedITAT Jabalpur08 Apr 2022AY 2010-11

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

For Appellant: Shri Dhiraj Ghai, FCAFor Respondent: Shri U.B. Mishra , CIT-DR
Section 263Section 263(2)

House No.1806, Purani Basti, Ward-2(5), Jabalpur. A Temerbhita Kajarwara, p Jabalpur. [PAN: AAKPU 3939 N] (Appellant) (Respondent) Appellant by : Shri Dhiraj Ghai, FCA Respondent by : Shri U.B. Mishra , CIT-DR Date of hearing : 08/04/2022 Date of pronouncement : 01/07/2022 ORDER Per Bench This is a set of four Appeals by two different, albeit related, assessees, agitating the order/s under

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

148(1) was issued on 31/01/2018, to which the assessee responded by filing a return on 02/7/2018 declaring income at Rs. 33,420, which was other than by way of capital gain. The non-returning of capital gain on the said sale was 1 | P a g e ITO v. Deepak Singh Banafer on the basis of the subject land