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3 results for “house property”+ Section 245C(1)clear

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Hyderabad43Mumbai12Delhi5Bangalore3Jaipur3Pune2SC2Chennai1

Key Topics

Section 143(3)3Addition to Income3Section 132(4)2Section 132(1)2Section 142(1)2Section 143(2)2Section 153A2

RAJESH PRODUCTS,TONK ,RAJASTHAN vs. ACIT, JAIPUR

ITA 626/JPR/2023[2016-17]Status: DisposedITAT Jaipur18 Jul 2024AY 2016-17
For Appellant: Shri Mahesh Jain, CA (Th. V.C)For Respondent: Shri Bhanwar Singh Ratnu, (CIT-DR)
Section 132(1)Section 132(4)Section 142(1)Section 143(2)Section 143(3)

1) of the Act,\ndespite the exhibits not being seized from the possession of the Appellant\n(but seized from the partners of the Appellant and Sh.TCJ) and belonging\nto a third party i.e. RT Industries.\n17. That the Ld.AO again ignored the fact that Sh.TCJ was not a partner in the\nAppellant Firm, therefore, an unrelated third party with

ROHIT LADIWALA,JAIPUR vs. DCIT, CENTRAL CIRCLE-1, JAIPUR

ITA 339/JPR/2024[2015-16]Status: DisposedITAT Jaipur17 Oct 2024AY 2015-16
For Appellant: Sh. Vinod Kumar Gupta, CAFor Respondent: MS. Alka Gautam, CIT(V.H)
Section 132(1)Section 143(2)Section 143(3)Section 153ASection 68Section 69

property has been found as a consequence\nof the search, the same would also be taken into consideration. The requirement\nof assessment or reassessment under the said section has to be read in the\ncontext of Sections 132 or 132A of the Act, inasmuch as, in case nothing\nincriminating is found on account of such search or requisition, then

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

1) Rs.2,03,500/- (2) Rs.4,53,000/- (3) Rs.51,038/- (4) Rs.1,11,420/- Rs.8,18,958 During the course of assessment proceedings, it was submitted that the assessee, while filing the return of income for AY 2020-21, has taken into consideration the above papers of undisclosed sales. It is on account of such papers and other discrepancies