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3 results for “house property”+ Section 23(4)clear

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Mumbai1,671Delhi1,451Bangalore507Jaipur321Hyderabad282Chennai261Ahmedabad203Chandigarh202Kolkata157Pune153Indore116Cochin84Rajkot72Raipur70SC64Surat59Amritsar59Visakhapatnam49Nagpur47Patna37Lucknow36Agra31Guwahati26Cuttack25Jodhpur12Allahabad9Varanasi9Jabalpur3A.K. SIKRI ROHINTON FALI NARIMAN3Dehradun2Ranchi1H.L. DATTU S.A. BOBDE1Panaji1T.S. THAKUR ROHINTON FALI NARIMAN1D.K. JAIN JAGDISH SINGH KHEHAR1ANIL R. DAVE SHIVA KIRTI SINGH1

Key Topics

Section 143(3)4Section 271D3Section 269S2Section 54B2Addition to Income2

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

4) of the Act was not conclusive and could be retracted, but the gap between the statement and the retraction was one of the important points to be taken into account to decide whether the statement was given under mistaken belief of fact or law and in the case of retraction being given long after it was given

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: Disposed
ITAT Jabalpur
11 Jan 2023
AY 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

4 | P a g e ITO v. Deepak Singh Banafer transfer within a period of three years of its purchase, the cost shall be nil; or (ii) if the amount of the capital gain is equal to or less than the cost of the new asset, the capital gain shall not be charged under section 45; and for the purpose

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

4. Aggrieved by the penalty order, the assessee has filed an appeal before the CIT(A), Whereas the CIT(A) considered the grounds of appeal, submissions of the assessee, finding of the AO and deleted the penalty. Aggrieved by the penalty order, the revenue has filed an appeal before the Hon'ble Tribunal. And none appeared on behalf