BharatTax.net
SearchITATHigh CourtsSupreme CourtPhrasesAI ResearchHistory

Filters

BharatTax.net

Free search engine for ITAT (Income Tax Appellate Tribunal) judgments across all 28 benches in India.

Quick Links

  • Search Judgments
  • Browse by Bench
  • Recent Judgments

About

BharatTax provides free access to Income Tax Appellate Tribunal orders for legal research and reference.

© 2026 BharatTax.net. All rights reserved.

14 results for “house property”+ Section 142Aclear

Sorted by relevance

Chandigarh41Delhi32Jaipur14Agra14Indore10Raipur9Bangalore8Mumbai7Hyderabad7Kolkata6Lucknow5Pune4Varanasi3Chennai3Ahmedabad2Nagpur1Jodhpur1Cochin1SC1Surat1

Key Topics

Section 14449Section 143(3)36Natural Justice10Section 69B9Addition to Income9Section 153A8Section 142(1)7Section 50C4Survey u/s 133A3

MILESTONE DEWELLERS PVT. LTD.,JAIPUR vs. ITO WARD 6(2), JAIPUR

In the result, appeal of the assessee is allowed

ITA 565/JPR/2023[2017-18]Status: DisposedITAT Jaipur31 Oct 2023AY 2017-18

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

For Appellant: Shri Manish Agarwal (C.A.)For Respondent: Shri Arvind Kumar (CIT) a
Section 143(3)Section 144BSection 147

property or vestment have at the powers that he has under section 38A of the Wealth tax Act, 1987 (27 of 1987) (4) The Valuation Officer shall, estimate the value of the asset propaga investment after taking into account such evidence as the assesse may proto and any other evidence in his possession gathered after giving an opportunity of being

SHRI SATISH CHANDRA KATTA,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, JAIPUR

Section 1482
Section 143(2)2
Exemption2
ITA 439/JPR/2018[2013-14]Status: DisposedITAT Jaipur30 Dec 2024AY 2013-14
Section 142(1)Section 143(3)Section 144Section 153A

142A and ending\nwith the date on which the report of the Valuation Officer is received by the Assessing\nOfficer\"\nHence, the contention of the Assessing Officer that the assessment proceedings will\nbecome time barred due to reference being made to Valuation Officer was not valid in\nlaw.\n8. Per contra, the ld. DR relied on the orders

SHRI SATISH CHANDRA KATTA,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, JAIPUR

ITA 437/JPR/2018[2011-12]Status: DisposedITAT Jaipur30 Dec 2024AY 2011-12
Section 142(1)Section 143(3)Section 144Section 153A

House Property\n8,17,320\nIncome from Other Sources\n23,00,000\nTotal\n58,17,320\nThe action of the ld. CIT(A) is illegal, unjustified, arbitrary and against the facts of the\ncase. Relief may please be granted by deleting the said of Rs. 58,17,320.\n10. The appellant craves his rights to add, amend or alter

SIYARAM EXPORTS INDIA PRIVATE LIMITED,JAIPUR vs. ITO WARD 6(4), JAIPUR, JAIPUR

ITA 151/JPR/2024[2013-14]Status: DisposedITAT Jaipur30 Dec 2024AY 2013-14
For Appellant: Shri Rohan Sogani (C.A.)For Respondent: Shri Arvind Kumar (CIT-DR)
Section 142(1)Section 143(3)Section 144Section 153ASection 50C

House Property\n8,17,320\nIncome from Other Sources\n23,00,000\nTotal\n58,17,320\nThe action of the ld. CIT(A) is illegal, unjustified, arbitrary and against the facts of the\ncase. Relief may please be granted by deleting the said of Rs. 58,17,320.\n10. The appellant craves his rights to add, amend or alter

SHRI SATISH CHANDRA KATTA,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, JAIPUR

ITA 438/JPR/2018[2012-13]Status: DisposedITAT Jaipur31 Dec 2024AY 2012-13
For Appellant: Shri Rohan Sogani (C.A.)For Respondent: Shri Arvind Kumar (CIT-DR)
Section 142(1)Section 143(3)Section 144Section 153ASection 50C

House Property\n8,17,320\nIncome from Other Sources\n23,00,000\nTotal\n58,17,320\nThe action of the ld. CIT(A) is illegal, unjustified, arbitrary and against the facts of the\ncase. Relief may please be granted by deleting the said of Rs. 58,17,320.\n10. The appellant craves his rights to add, amend or alter

SIYARAM EXPORTS INDIA PVT. LTD.,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, JAIPUR

ITA 440/JPR/2018[2013-14]Status: DisposedITAT Jaipur30 Dec 2024AY 2013-14
For Appellant: Shri Rohan Sogani (C.A.)For Respondent: Shri Arvind Kumar (CIT-DR)
Section 142(1)Section 143(3)Section 144Section 153ASection 50C

House Property\n\n8,17,320\n\nIncome from Other Sources\n\n23,00,000\n\nTotal\n\n58,17,320\n\nThe action of the ld. CIT(A) is illegal, unjustified, arbitrary and against the facts of\nthe case. Relief may please be granted by deleting the said of Rs. 58,17,320.\n\n10. The appellant craves

SIYARAM EXPORTS INDIA PRIVATE LIMITED,JAIPUR vs. ITO WARD 6(4), JAIPUR, JAIPUR

ITA 145/JPR/2024[2011-12]Status: DisposedITAT Jaipur30 Dec 2024AY 2011-12
Section 142(1)Section 143(3)Section 144Section 153A

House Property\n8,17,320\n\nIncome from Other Sources\n23,00,000\n\nTotal\n58,17,320\n\nThe action of the ld. CIT(A) is illegal, unjustified, arbitrary and against the facts of the\ncase. Relief may please be granted by deleting the said of Rs. 58,17,320.\n\n10. The appellant craves his rights

SHRI SATISH CHANDRA KATTA,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, JAIPUR

ITA 436/JPR/2018[2010-11]Status: DisposedITAT Jaipur30 Dec 2024AY 2010-11
For Appellant: Shri Rohan Sogani (C.A.)For Respondent: Shri Arvind Kumar (CIT-DR)
Section 142(1)Section 143(3)Section 144Section 153ASection 50C

House Property\n8,17,320\nIncome from Other Sources\n23,00,000\nTotal\n58,17,320\nThe action of the ld. CIT(A) is illegal, unjustified, arbitrary and against the facts of the\ncase. Relief may please be granted by deleting the said of Rs. 58,17,320.\n10. The appellant craves his rights to add, amend or alter

SUNIL KUMAR AGARWAL,JAIPUR vs. ACIT, CEN. CIR-2, JAIPUR

In the result the appeal of the assessee in ITA no

ITA 513/JPR/2025[2016-17]Status: DisposedITAT Jaipur14 Oct 2025AY 2016-17
For Appellant: Shri S. L. Poddar, AdvFor Respondent: Mrs. Anita Rinesh, JCIT, Sr-DR
Section 132Section 139Section 153ASection 234B

Section 68 Case pertains to Asst. Year 1966-67 Decision in favour of: Assessee Cash credits—Addition under s. 68—ITO can make addition under s. 68 as income from undisclosed sources, simultaneously with addition to trading results— However, assessee can claim the addition under s. 68 as covered by intangible additions to trading results—In the present case

RAWAT BAL VIDHA NIKETAN SAMITTEE,JAIPUR vs. ACIT CEN CIR 2, JAIPUR

In the result, the appeals of the assessee are allowed for statistical purpose

ITA 659/JPR/2024[2015-16]Status: DisposedITAT Jaipur02 Sept 2024AY 2015-16

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

For Appellant: Shri Anoop Bhatia (C.A.)For Respondent: Shri Anil Dhaka (CIT)
Section 11Section 13(1)Section 143(2)Section 143(3)Section 148Section 164

section 164 of the Act. Finally, the AO completed the assessment u/s 143(3) of the Act vide order dated 30.12.2019 at a total income of Rs. 4,45,07,229/- in the manner as under:- Particulars Amount Surplus as per original income and expenditure account 1,58,91,657/- Add- undisclosed investment in building as per para

RAWAT BAL VIDHA NIKETAN SAMITTEE,JAIPUR vs. ACIT CEN CIR 2, JAIPUR

In the result, the appeals of the assessee are allowed for statistical purpose

ITA 660/JPR/2024[2017-18]Status: DisposedITAT Jaipur02 Sept 2024AY 2017-18

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

For Appellant: Shri Anoop Bhatia (C.A.)For Respondent: Shri Anil Dhaka (CIT)
Section 11Section 13(1)Section 143(2)Section 143(3)Section 148Section 164

section 164 of the Act. Finally, the AO completed the assessment u/s 143(3) of the Act vide order dated 30.12.2019 at a total income of Rs. 4,45,07,229/- in the manner as under:- Particulars Amount Surplus as per original income and expenditure account 1,58,91,657/- Add- undisclosed investment in building as per para

SHRI GANGA FOUR WHEELS PRIVATE LIMITED ,SIKAR vs. INCOME TAX OFFICER , SIKAR

In the result, the appeal of the assessee is allowed with no orders to cost

ITA 169/JPR/2024[2015-2016]Status: DisposedITAT Jaipur04 Oct 2024AY 2015-2016

Bench: Hon’ble SHRI SANDEEP GOSAIN (Judicial Member)

For Appellant: Shri Praveen Saraswat, CAFor Respondent: Mrs. Monisha Choudhary, Addl. CIT-DR
Section 142ASection 69B

House,Kheecharo Ka Ward-1 Bas, Jaipur Road, Sikar 332001 Sikar LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAVCS 1215 R vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@Assessee by : Shri Praveen Saraswat, CA jktLo dh vksj ls@Revenue by: Mrs. Monisha Choudhary, Addl. CIT-DR lquokbZ dh rkjh[k@Date of Hearing : 10/09/2024

HARSH AGARWAL,JAIPUR vs. ACIT CENTRAL CIRCLE-1, JAIPUR

In the result appeal of the assessee is allowed

ITA 355/JPR/2022[2013-14]Status: DisposedITAT Jaipur13 Apr 2023AY 2013-14

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

For Appellant: Shri Manish Agarwal (C.A)For Respondent: Ms. James Kurian (CIT)
Section 143(3)

properties is confirmed and the Ground of Appeal No. 3 & 3.1 are dismissed. “Ground No. 4 & 5 (iii) I have considered the facts of the case and submissions of the appellant and it is observed that page no. 7 & 8 are in the handwriting of the appellant himself and during the course of search, the appellant in response to question

DCIT, JAIPUR vs. AMRAPALI JEWELS PVT. LTD. , JAIPUR

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

ITA 740/JPR/2024[2021]Status: DisposedITAT Jaipur19 Feb 2025

Bench: Him.

For Appellant: Sh. Sanjay Jhanwar, Sr. AdvFor Respondent: Mrs. Alka Gautam, CIT-DR
Section 143(3)Section 145(3)Section 153DSection 251Section 69B

section 69B of the Act. This section reads as under:- "Amount of investments, etc., not fully disclosed in books of account. Amrapali Jewels Pvt. Ltd. vs. ACIT 69B. Where in any financial year the assessee has made investments or is found to be the owner of any bullion, jewellery or other valuable article, and the Assessing Officer finds that