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.

5 results for “house property”+ Section 154clear

Sorted by relevance

Mumbai447Delhi418Bangalore125Jaipur112Hyderabad86Cochin67Chennai61Pune36Chandigarh34Ahmedabad34Raipur34Kolkata28Guwahati22Lucknow19SC16Surat16Visakhapatnam14Indore12Nagpur9Rajkot8Cuttack7Panaji6Agra5Jodhpur5Patna5Allahabad2Jabalpur1ANIL R. DAVE SHIVA KIRTI SINGH1Amritsar1

Key Topics

Section 54F7Section 1546Section 143(3)5Section 2635Addition to Income5Section 143(1)4Depreciation3Section 2342Section 562Section 148

SUNIL PAGARIA,UDAIPUR vs. ITO, WARD-2(1), UDAIPUR

In the result, the appeal of the assessee is allowed

ITA 198/JODH/2023[2013-14]Status: DisposedITAT Jodhpur09 Oct 2023AY 2013-14
Section 143(1)Section 143(2)Section 143(3)Section 154Section 234Section 54F

property was not allowable in this case u/s 54F of the Act. Therefore, the case laws cited by the appellant are Sunil Pagaria vs. ITO not applicable on this ground and further, as discussed in above paras the applicability of section 54F in case of purchase different houses is not a debatable issue, therefore the case laws cited

SHREE RAM COLLOIDS PRIVATE LIMITED,JODHPUR vs. PRINCIPAL CIT(1), JODHPUR

In the result, the appeal of the assessee bearing ITA No

2
House Property2
Deduction2
ITA 344/JODH/2024[2018-19]Status: DisposedITAT Jodhpur26 Jun 2025AY 2018-19

Bench: Dr. Mitha Lal Meena & Shri Anikesh Banerjeeshree Ram Colloids Private Vs Principal Commissioner Of Income Limited, Tax (1), Jodhpur C-79, Mia, Phase-Ii, Jodhpur- 342 005 Pan: Aakcs5803L Appellant Respondent

For Appellant: Shri Amit Kothari, CAFor Respondent: Shri Ajey Malik, CIT-DR
Section 142(1)Section 143(3)Section 263Section 32

house property and even if it is taken as income from other source, the Assessee would be allowed depreciation u/s 32 or section 57. 9 ITA 344/JODH/2024 Shree Ram Colloids Private Limited 5.4. Having considered facts and circumstances of the case, I find that the Assessing Officer has not looked into the nature of assets from which rent income

SHAHNAJ,NEAR BHERUDANJI WELL vs. INCOME TAX OFFICER, WARD-2, INCOME TAX OFFICE

In the result, the appeal of the assessee is allowed

ITA 712/JODH/2024[2013-14]Status: DisposedITAT Jodhpur01 Jan 2025AY 2013-14

Bench: Dr. S. Seethalakshmi & Dr Mitha Lal Meenasmt. Shanaj Vs The Ito W/O Shri Aslam Khan Ward-2, Churu, Near Bherudan Ji Well,Ward No. 22 Churu Sardarshahar,Churu – 331 403 (Appellant) (Respondent) Pan No. Fpmps 3570 D

Section 139Section 147Section 148Section 151Section 50CSection 54F

154 of the Act dated 28-11-2018. In the said rectification order, the AO adopted the value of the properties sold at Rs. 85,21,500/- and after reducing the cost of acquisition of Rs. 13,07,443/-, the LTCG was determined at Rs. 72,14,057/-. 10. While narrating the sequence of events, the appellant would also like

SHRI JAITESHWAR SEVA SANSTHAN,JODHPUR vs. CIT (EXEMPTION), JAIPUR

In the result, the appeal of the assessee bearing ITA No

ITA 344/JODH/2025[NA]Status: FixedITAT Jodhpur26 Jun 2025

Bench: Us By Challenging The Revisional Order.

Section 142(1)Section 143(3)Section 2(4)Section 2(5)Section 263

house property and even if it is taken as income from other source, the Assessee would be allowed depreciation u/s 32 or section 57. 10 ITA 344/JODH/2024 Shree Ram Colloids Private Limited addressed, leaving no grounds for invoking the provisions of Section 263 of the Act. In arriving at this conclusion, we respectfully rely on the judgments in PCIT

SUNIL KUMAR DOSHI,BARMER vs. DCIT, CPC / ITO, WARD-1,, BANGALORE / BARMER

In the result, appeal of the assessee is allowed

ITA 124/JODH/2022[2018-19]Status: DisposedITAT Jodhpur31 Jul 2023AY 2018-19

Bench: Making Assessment, Which Is Beyond Jurisdiction Of The Present Proceedings. 2. A. The Ld. Ao Has Erred In Not Deleting The Addition Of Rs. 62,641/- Made By The Ld. Ao In 143(1) Order On Account Of Depreciation Claimed. B. The Ld. Cit(A) Has Erred In Not Following The Decision Of Hon’Ble

Section 143(1)Section 154Section 56

154 of the Act (supra), the assessee disclosed income under various heads, before claiming deduction under Chapter VIA of the Act, as tabulated below: Sl. No. Head of income Income disclosed (in Rs.) 1 Salaries 11,97.500/- 2 Income from house property 1,95,450/- 3 Profits and gains of business or profession 13,832/- 4 Income from other sources