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3 results for “house property”+ Section 11Aclear

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Delhi12Mumbai7Chennai5SC5Bangalore5Jaipur3Hyderabad1Ahmedabad1A.K. SIKRI ROHINTON FALI NARIMAN1Kolkata1

Key Topics

Section 142(1)7Section 132(4)4Section 115B4Section 143(2)3Section 40A(2)(b)3Addition to Income3Section 143(3)2Section 271D2Section 1322

SH. MADAN LAL GUPTA,KESHAV NAGAR, ALWAR vs. ACIT, CENTRAL CIRCLE, ALWAR, ALWAR

In the result appeal of the assessee in ITA No

ITA 579/JPR/2023[2017-18]Status: DisposedITAT Jaipur09 Feb 2024AY 2017-18

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri P.C. Parwal (C.A.)For Respondent: Shri Anoop Singh (Addl. CIT) a
Section 115BSection 132Section 132(4)Section 139Section 142(1)Section 143(2)Section 143(3)Section 153ASection 271D

House Property Income and income from Other Sources. 3.2 The proceedings of assessment of income were initiated by issuing of notices u/s 143(2) of the Act on 09.08.2019 & 142(1) of the Act on 09-09-2019 and served online on the e-mail of the assessee. Notice u/s 142(1) dated 09-09-2019 was issued

House Property2
Penalty2
Search & Seizure2

SH. MADAN LAL GUPTA,KESHAV NAGAR, ALWAR vs. ADDL. CIT, CENTRAL RANGE, JAIPUR, JAIPUR

In the result appeal of the assessee in ITA No

ITA 580/JPR/2023[2017-18]Status: DisposedITAT Jaipur09 Feb 2024AY 2017-18

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri P.C. Parwal (C.A.)For Respondent: Shri Anoop Singh (Addl. CIT) a
Section 115BSection 132Section 132(4)Section 139Section 142(1)Section 143(2)Section 143(3)Section 153ASection 271D

House Property Income and income from Other Sources. 3.2 The proceedings of assessment of income were initiated by issuing of notices u/s 143(2) of the Act on 09.08.2019 & 142(1) of the Act on 09-09-2019 and served online on the e-mail of the assessee. Notice u/s 142(1) dated 09-09-2019 was issued

MOTHERS EDUCATION HUB,JAIPUR vs. ACIT, CIRCLE-1, JAIPUR, JAIPUR

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

ITA 618/JPR/2023[2017-18]Status: DisposedITAT Jaipur30 Nov 2023AY 2017-18

Bench: HON’BLE SHRI SANDEEP GOSAIN, JM & HON’BLE SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri P.C. Parwal, CAFor Respondent: Shri A.S. Nehra, Addl.CIT
Section 115BSection 142(1)Section 143(2)Section 250Section 4Section 40A(2)(b)Section 68

House (P.) Ltd. Vs. CIT 117 ITR 569(SC) (Case laws compilation PB 1) The question whether a particular expenditure is excessive & unreasonable or not is essentially a question of fact & unless it is first held that such expenditure was excessive or unreasonable, the question of applicability of section 40(A)(2)(a) becomes academic. CIT Vs. Consulting Engineering Group