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63 results for “house property”+ Section 193clear

Sorted by relevance

Mumbai192 Delhi175 Bangalore78 Jaipur63 Hyderabad41 Ahmedabad24 Chandigarh24 Chennai23 Kolkata20 Nagpur17 Indore17 Raipur16 Lucknow15 Pune14 Amritsar12 SC7 Rajkot6 Visakhapatnam5 Guwahati5 Surat4 Varanasi4 Cochin4 Cuttack2 T.S. THAKUR ROHINTON FALI NARIMAN1 Jodhpur1 Agra1 Jabalpur1 Dehradun1 Ranchi1

Key Topics

Addition to Income53 Section 153A36 Section 143(3)34 Section 80I31 Section 25025 Disallowance21 Section 8020 Section 234A20 Section 153C17

VIKRAM PUROHIT,JAIPUR vs. ITO, WARD-7(3), JAIPUR

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

ITA 227/JPR/2024[2011-12]Status: DisposedITAT Jaipur05 Aug 2024AY 2011-12

Bench: SHRI SANDEEP GOSAIN (Judicial Member)

For Appellant: Shri Rajendra Sisodia, AdvocateFor Respondent: Mrs. Monisha Choudhary, Addl. CIT-DR

house property under section 24b at Rs.91,193/- from the salary received from Reliance Commercial Finance Pvt. Ltd. 2. HRA exemption

DCIT, CENTRAL CIRCLE-1, JAIPUR, JAIPUR vs. MAHAVEER KUMAR JAIN, JAIPUR

In the result, the both the appeals of the Revenue as well as CO's of\nthe assessee are dismissed\nOrder pronounced in the open court on 03/10/2024

ITA 469/JPR/2024[2011]Status: Disposed

Showing 1–20 of 63 · Page 1 of 4

Natural Justice11

ITAT Jaipur

03 Oct 2024

For Appellant: Shri Tanju Agarwal AdvocateFor Respondent: Shri Ajey Malik, CIT-DR

Section 69

house property as\nis also evident from the assessment order passed u/s 153A wherein\nthere is no mention about any incriminating material found for the\nrelevant assessment year even no mention in the AO remand report.\n15\nITA NO. 469 & 470/JP/2024\nDCIT, CENTRAL CIRCLE-1, JAIPUR VS SHRI MAHAVEER KUMAR JAIN\n2.\nSECOND REASON : NO ADDITION SOLELY ON THE BASIS

CHANDER MOHAN BHATI,JAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-4, JAIPUR

In the result, three appeals of the assessee are allowed for statistical purposes

ITA 161/JPR/2024[2014-15]Status: DisposedITAT Jaipur03 Apr 2024AY 2014-15

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Sh. S. R. Sharma, CA &For Respondent: Sh. Arvind Kumar, CIT

Section 1Section 132Section 143(3)Section 153ASection 24

housing loan. The property, 17, Kalyan Colony, Jaipur, belongs to his wife, Smt. Laxmi Bhati, hence the deduction claimed u/s 24(5) of the I. T. Act, 1961 is being disallowed and added to the income of the assessee. 6. Aggrieved from the order of the ld. AO, the assessee preferred an appeal before

CHANDER MOHAN BHATI,JAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-4, JAIPUR

In the result, three appeals of the assessee are allowed for statistical purposes

ITA 163/JPR/2024[2017-18]Status: DisposedITAT Jaipur03 Apr 2024AY 2017-18

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Sh. S. R. Sharma, CA &For Respondent: Sh. Arvind Kumar, CIT

Section 1Section 132Section 143(3)Section 153ASection 24

housing loan. The property, 17, Kalyan Colony, Jaipur, belongs to his wife, Smt. Laxmi Bhati, hence the deduction claimed u/s 24(5) of the I. T. Act, 1961 is being disallowed and added to the income of the assessee. 6. Aggrieved from the order of the ld. AO, the assessee preferred an appeal before

CHANDER MOHAN BHATI,JAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-4, JAIPUR

In the result, three appeals of the assessee are allowed for statistical purposes

ITA 162/JPR/2024[2015-16]Status: DisposedITAT Jaipur03 Apr 2024AY 2015-16

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Sh. S. R. Sharma, CA &For Respondent: Sh. Arvind Kumar, CIT

Section 1Section 132Section 143(3)Section 153ASection 24

housing loan. The property, 17, Kalyan Colony, Jaipur, belongs to his wife, Smt. Laxmi Bhati, hence the deduction claimed u/s 24(5) of the I. T. Act, 1961 is being disallowed and added to the income of the assessee. 6. Aggrieved from the order of the ld. AO, the assessee preferred an appeal before

KATH BROTHERS,JAIPUR vs. ACIT, CENTRAL CIRCLE-3, JAIPUR, JAIPUR

In the result, the appeal of the assessee is allowed

ITA 77/JPR/2025[2019-20]Status: DisposedITAT Jaipur28 Apr 2025AY 2019-20

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Sh. Shrawan Kumar Gupta, AdvFor Respondent: Sh. Anoop Singh, Addl. CIT

Section 115BSection 133ASection 143(2)Section 143(3)Section 145(3)Section 234ASection 69

house property, profits and gains of business or profession, or capital gains, nor is it income from other sources' because the provisions of sections 69, 69A, 69B, and 69C treat unexplained investments, unexplained money, bullion, etc., and unexplained expenditure as deemed income where the nature and source of investment, acquisition or expenditure, as the case may be, have not been

SHRI AMBICA GARMENTS, JODHPUR,JODHPUR vs. ACIT, CENTAL CIRCLE-3, JAIPUR, JAIPUR

In the result, all appeals of the assessee are disposed off in terms of

ITA 57/JPR/2025[2015-16]Status: DisposedITAT Jaipur15 Oct 2025AY 2015-16

For Appellant: Shri Deepak Sharma, AdvFor Respondent: Mrs. Alka Gautam, CIT

Section 153ASection 250Section 68

193/- on account of Gopala Garments and addition of Rs. 5,76,019/- on account of Race Kids Wears. The action is unjustified, illegal or excessive and deserves to be deleted in full. 4. Under the facts and circumstances, Ld.CIT(A) erred in confirming the action of Ld. A.O. in making addition on account of alleged opening unexplained loan

SHRI AMBICA GARMENTS, JODHPUR,JODHPUR vs. ACIT, CENTRAL CIRCLE-3, JAIPUR, JAIPUR

In the result, all appeals of the assessee are disposed off in terms of

ITA 61/JPR/2025[2019-20]Status: DisposedITAT Jaipur15 Oct 2025AY 2019-20

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Shri Deepak Sharma, AdvFor Respondent: Mrs. Alka Gautam, CIT

Section 153ASection 250Section 68

193/- on account of Gopala Garments and addition of Rs. 5,76,019/- on account of Race Kids Wears. The action is unjustified, illegal or excessive and deserves to be deleted in full. 4. Under the facts and circumstances, Ld.CIT(A) erred in confirming the action of Ld. A.O. in making addition on account of alleged opening unexplained loan

SANJAY KUMAR KARNANI,JAIPUR vs. ACIT, CENTRAL CIRCLE-3, JAIPUR, JAIPUR

In the result, all appeals of the assessee are disposed off in terms of

ITA 673/JPR/2025[2016-17]Status: DisposedITAT Jaipur15 Oct 2025AY 2016-17

Bench: AO on 12-04-2021 18. Reply filed before AO on 15-07-2021 19. Additional Written Submissions filed before CIT(A) for AY 2014-15 on 11-11-2024 20. Written Submissions filed before CIT(A) for AY 2014-15 21. Written Submissions filed before CIT(A) for AY 2015-16 on 10-10-2024 22. Written Submissions filed before CIT(A) for AY 2016-17 on 10-10-2024 23. Written Submissions filed before CIT(A) for AY 2017-18 on 15-10-2024 24. Written Submissions filed before CIT(A) for AY 2018-19 on 15-10-2024 25.

For Appellant: Shri Deepak Sharma, AdvFor Respondent: Mrs. Alka Gautam, CIT

Section 153ASection 250Section 68

193/- on account of Gopala Garments and addition of Rs. 5,76,019/- on account of Race Kids Wears. The action is unjustified, illegal or excessive and deserves to be deleted in full. 4. Under the facts and circumstances, Ld.CIT(A) erred in confirming the action of Ld. A.O. in making addition on account of alleged opening unexplained loan

SHRI AMBICA GARMENTS, JODHPUR,JODHPUR vs. ACIT, CENTAL CIRCLE-3, JAIPUR, JODHPUR

In the result, all appeals of the assessee are disposed off in terms of

ITA 59/JPR/2025[2017-18]Status: DisposedITAT Jaipur15 Oct 2025AY 2017-18

For Appellant: Shri Deepak Sharma, AdvFor Respondent: Mrs. Alka Gautam, CIT

Section 153ASection 250Section 68

193/- on account of Gopala Garments and addition of Rs. 5,76,019/- on account of Race Kids Wears. The action is unjustified, illegal or excessive and deserves to be deleted in full. 4. Under the facts and circumstances, Ld.CIT(A) erred in confirming the action of Ld. A.O. in making addition on account of alleged opening unexplained loan

SANJAY KUMAR KARNANI,JAIPUR vs. ACIT, CENTRAL CIRCLE-3, JAIPUR, JAIPUR

In the result, all appeals of the assessee are disposed off in terms of

ITA 672/JPR/2025[2015-16]Status: DisposedITAT Jaipur15 Oct 2025AY 2015-16

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Shri Deepak Sharma, AdvFor Respondent: Mrs. Alka Gautam, CIT

Section 153ASection 250Section 68

193/- on account of Gopala Garments and addition of Rs. 5,76,019/- on account of Race Kids Wears. The action is unjustified, illegal or excessive and deserves to be deleted in full. 4. Under the facts and circumstances, Ld.CIT(A) erred in confirming the action of Ld. A.O. in making addition on account of alleged opening unexplained loan

SANJAY KUMAR KARNANI,JAIPUR vs. ACIT, CENTRAL CIRCLE-3, JAIPUR, JAIPUR

ITA 675/JPR/2025[2018-19]Status: DisposedITAT Jaipur15 Oct 2025AY 2018-19

Section 153ASection 250Section 68

193/- on account of\nGopala Garments and addition of Rs.5,76,019/- on account of Race Kids Wears. The\naction is unjustified, illegal or excessive and deserves to be deleted in full.\n\n4. Under the facts and circumstances, Ld.CIT(A) erred in confirming the action of\nLd. A.O. in making addition on account of alleged opening unexplained loan

SHANTI KUMAR SETHI AND SONS,JAIPUR vs. ACIT CIRCLE-1, JAIPUR, JAIPUR

ITA 332/JPR/2024[2017-18]Status: DisposedITAT Jaipur22 Jul 2024AY 2017-18

Bench: The Ld. Cit(A) Was Filed By The Assessee Against The Order Dated 07.12.2019 Passed Under Section 143(3) Of The Income Tax Act, By Acit, Circle-01, Jaipur.

For Appellant: Sh. Rajeev Sogani, CA &For Respondent: Sh. Rajesh Kumar Meena, Add. CIT

Section 115BSection 142(1)Section 143(2)Section 143(3)Section 68

house property and other sources during the year under consideration. The 3 Shanti Kumar Sethi and Sons vs. ACIT ld. AO noted that during the year under consideration, the assessee deposited cash amounting to Rs. 6,58,86,500/- in the Bank account bearing No. 676005062750 of the ICICI Bank. In the assessment order the ld. AO has tabulated

MACRO PROPRIETIES PRIVATE LIMITED,M 28 INCOME TAX COLONY TONK ROAD JAIPUR vs. DCIT CENTRAL CIRCLE 2, LIC BUILDING JAIPUR

In the result, the appeals of the assessee are allowed

ITA 174/JPR/2023[2013-2014]Status: DisposedITAT Jaipur17 Jul 2023AY 2013-2014

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;djvihy la-@ITA No.174 TO 177/JP/2023 fu/kZkj.ko"kZ@AssessmentYear : 2013-14 TO 2016-17 M/s. Macro Properties Pvt. Ltd.M-28, Income Tax Colony, Tonk Road Jaipur cuke Vs. The DCIT Central Circle-2 LIC Building, Jaipur LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAFCM 3633 D vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksjls@Assesseeby : Shri C.M. Agarwal, CA jktLo dh vksjls@Revenue by: Shri JameshKurian, CI

For Appellant: Shri C.M. Agarwal, CAFor Respondent: Shri JameshKurian, CIT

Section 153CSection 50C(1)Section 69

section 153C of the Act qua the necessity to establish the correlation the document wise with the assessment eyars in question was considered by the Hon’ble Supreme Court in the case of CIT-III, Pune Vs Singhad Technical Education Society (reported in (2017) 84 Taxmann.com 290} … Para 10- The Tribunal further noted that the said Mr T John Rajasekhar

BARMER LIGNITE MINING CO. LTD.,C-SCHEME, JAIPUR vs. DCIT, CIRCLE-6, JAIPUR, JAIPUR

Appeals of the assessee are allowed for statistical purposes in view of our detailed order (supra)

ITA 462/JPR/2023[2018-19]Status: DisposedITAT Jaipur16 Dec 2024AY 2018-19

Bench: Dr. S. Seethalakshmi & Shri Gagan Goyal

For Appellant: Mr. P. C. Parwal, CA, Ld. ARFor Respondent: MS. Alka Gautam, CIT, Ld. DR

Section 234ASection 250Section 94E

property of the assessee was undoubtedly connected with and advantageous to the business activity of the assessee. Though it conferred upon the assessee an enduring advantage for the benefit of its business, it did not secure to the assessee any tangible, or intangible asset and further the enduring advantage gained by the assessee was chiefly to facilitate the assessee

DCIT, CIRCLE-6, JAIPUR, NCRB, JAIPUR vs. BARMER LIGNITE MINING COMPANY LIMITED, UDYOG BHAWAN, JAIPUR

Appeals of the assessee are allowed for statistical purposes in view of our detailed order (supra)

ITA 454/JPR/2023[2018-19]Status: DisposedITAT Jaipur16 Dec 2024AY 2018-19

Bench: Dr. S. Seethalakshmi & Shri Gagan Goyal

For Appellant: Mr. P. C. Parwal, CA, Ld. ARFor Respondent: MS. Alka Gautam, CIT, Ld. DR

Section 234ASection 250Section 94E

property of the assessee was undoubtedly connected with and advantageous to the business activity of the assessee. Though it conferred upon the assessee an enduring advantage for the benefit of its business, it did not secure to the assessee any tangible, or intangible asset and further the enduring advantage gained by the assessee was chiefly to facilitate the assessee

DCIT, CIRCLE 6, JAIPUR, NCRB, JPR vs. BARMER LIGNITE MINING COMPANY LIMITED, UDYOG BHAWAN JAIPUR

Appeals of the assessee are allowed for statistical purposes in view of our detailed order (supra)

ITA 453/JPR/2023[2017-18]Status: DisposedITAT Jaipur16 Dec 2024AY 2017-18

Bench: Dr. S. Seethalakshmi & Shri Gagan Goyal

For Appellant: Mr. P. C. Parwal, CA, Ld. ARFor Respondent: MS. Alka Gautam, CIT, Ld. DR

Section 234ASection 250Section 94E

property of the assessee was undoubtedly connected with and advantageous to the business activity of the assessee. Though it conferred upon the assessee an enduring advantage for the benefit of its business, it did not secure to the assessee any tangible, or intangible asset and further the enduring advantage gained by the assessee was chiefly to facilitate the assessee

DCIT, CIRCLE-6, JAIPUR, NCRB, JAIPUR vs. BARMER LIGNITE MINING COMPANY LIMITED, UDYOG BHAWAN, JAIPUR

Appeals of the assessee are allowed for statistical purposes in view of our detailed order (supra)

ITA 455/JPR/2023[2020-21]Status: DisposedITAT Jaipur16 Dec 2024AY 2020-21

Bench: Dr. S. Seethalakshmi & Shri Gagan Goyal

For Appellant: Mr. P. C. Parwal, CA, Ld. ARFor Respondent: MS. Alka Gautam, CIT, Ld. DR

Section 234ASection 250Section 94E

property of the assessee was undoubtedly connected with and advantageous to the business activity of the assessee. Though it conferred upon the assessee an enduring advantage for the benefit of its business, it did not secure to the assessee any tangible, or intangible asset and further the enduring advantage gained by the assessee was chiefly to facilitate the assessee

DCIT, CIRCLE-6 JAIPUR, NCRB, JAIPUR vs. BARMER LIGNITE MINING COMPANY LIMITED, UDYOG BHAWAN, TILAK NAGAR JPR

Appeals of the assessee are allowed for statistical purposes in view of our detailed order (supra)

ITA 452/JPR/2023[2016-17]Status: DisposedITAT Jaipur16 Dec 2024AY 2016-17

Bench: Dr. S. Seethalakshmi & Shri Gagan Goyal

For Appellant: Mr. P. C. Parwal, CA, Ld. ARFor Respondent: MS. Alka Gautam, CIT, Ld. DR

Section 234ASection 250Section 94E

property of the assessee was undoubtedly connected with and advantageous to the business activity of the assessee. Though it conferred upon the assessee an enduring advantage for the benefit of its business, it did not secure to the assessee any tangible, or intangible asset and further the enduring advantage gained by the assessee was chiefly to facilitate the assessee

BARMER LIGNITE MINING CO. LTD.,C-SCHEME, JAIPUR vs. DCIT, CIRCLE-6, JAIPUR, JAIPUR

Appeals of the assessee are allowed for statistical purposes in view of our detailed order (supra)

ITA 463/JPR/2023[2020-21]Status: DisposedITAT Jaipur16 Dec 2024AY 2020-21

Bench: Dr. S. Seethalakshmi & Shri Gagan Goyal

For Appellant: Mr. P. C. Parwal, CA, Ld. ARFor Respondent: MS. Alka Gautam, CIT, Ld. DR

Section 234ASection 250Section 94E

property of the assessee was undoubtedly connected with and advantageous to the business activity of the assessee. Though it conferred upon the assessee an enduring advantage for the benefit of its business, it did not secure to the assessee any tangible, or intangible asset and further the enduring advantage gained by the assessee was chiefly to facilitate the assessee