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5 results for “house property”+ Section 254clear

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Key Topics

Section 26312Section 698Section 1477Section 115B6Section 143(3)4Section 69A4Addition to Income4Section 682Section 143(1)2

SAMPAT LAL LODHA ,NATHDWARA vs. ITO, WARD-2, RAJSAMAND

In the result, both appeals of the assessee are allowed

ITA 1/JODH/2022[2010-11]Status: DisposedITAT Jodhpur02 Aug 2023AY 2010-11
Section 143(1)Section 147Section 68

254/[2004] 136 Taxman 213 held that it is not the business of the assessee to find out the source or sources from where the creditor had accumulated the amount which he had advanced in the form of loan to the assessee and Section 68 cannot be read to show that in the case of failure of sub- creditors

SAMPAT LAL LODHA ,NATHDWARA vs. ITO, WARD-2, RAJSAMAND

In the result, both appeals of the assessee are allowed

ITA 2/JODH/2022[2011-12]Status: DisposedITAT Jodhpur02 Aug 2023AY 2011-12
Disallowance2
Business Income2
Unexplained Investment2
Section 143(1)
Section 147
Section 68

254/[2004] 136 Taxman 213 held that it is not the business of the assessee to find out the source or sources from where the creditor had accumulated the amount which he had advanced in the form of loan to the assessee and Section 68 cannot be read to show that in the case of failure of sub- creditors

AJMER DEVELOPMENT AUTHORITY,AJMER vs. CIT(EXEMPTION)/ ITO (EXEMPTION), JAIPUR / JODHPUR

In the result, the stay application filed by the assessee is dismissed

ITA 89/JODH/2022[2012-13]Status: DisposedITAT Jodhpur22 Mar 2023AY 2012-13

Bench: Shri Kul Bharatshri Manish Borad

Section 143(3)Section 147Section 263

housing development and town planning, which is the core activity of the appellant in this case also, has been held to be charitable activities within the meaning of Section 2(15) of the Act fully considering the scope of the proviso below S. 2(15). The law as understood and declared thus by the Hon'ble Apex Court shall relate

SATYA NARAYAN CHOUDHARY ,UDAIPUR vs. ACIT, CENTRAL CIRCLE-1, UDAIPUR

In the result, appeal of the assessee is allowed in part

ITA 266/JODH/2019[2012-13]Status: DisposedITAT Jodhpur19 Mar 2020AY 2012-13

Bench: Shri R.C. Sharma & Shri Sandeep Gosainsatya Narayan Choudhary, Vs A.C.I.T., 58, Gokulpura, North Ayad, Central Circle-1, Udaipur-313001. Udaipur. (Appellant) (Respondent) Pan No. Aappc 9260 P Satya Narayan Choudhary, Vs A.C.I.T., 58, Gokulpura, North Ayad, Central Circle-1, Udaipur-313001. Udaipur.

Section 115BSection 139Section 143(3)Section 69Section 69A

254 (Bom.) (iv) Jagjit Pal Singh Anand vs. CIT 320 ITR 106 (Del.). Recently, the ITAT, Delhi in the case of Rajendra Kumar vs. DCIT in ITA No.1959/Del/2017 dated 27.02.2020 held that no addition is warranted 6 ITA 266 & 392/Jodh/2019 Satya Nr. Choudhary Vs ACIT against unexplained investment under the provisions of section 69 of the Act, IT 1961 where

SATYA NARAYAN CHOUDHARY ,UDAIPUR vs. DCIT, CENTRAL CIRCLE-1, UDAIPUR

In the result, appeal of the assessee is allowed in part

ITA 392/JODH/2019[2017-18]Status: DisposedITAT Jodhpur19 Mar 2020AY 2017-18

Bench: Shri R.C. Sharma & Shri Sandeep Gosainsatya Narayan Choudhary, Vs A.C.I.T., 58, Gokulpura, North Ayad, Central Circle-1, Udaipur-313001. Udaipur. (Appellant) (Respondent) Pan No. Aappc 9260 P Satya Narayan Choudhary, Vs A.C.I.T., 58, Gokulpura, North Ayad, Central Circle-1, Udaipur-313001. Udaipur.

Section 115BSection 139Section 143(3)Section 69Section 69A

254 (Bom.) (iv) Jagjit Pal Singh Anand vs. CIT 320 ITR 106 (Del.). Recently, the ITAT, Delhi in the case of Rajendra Kumar vs. DCIT in ITA No.1959/Del/2017 dated 27.02.2020 held that no addition is warranted 6 ITA 266 & 392/Jodh/2019 Satya Nr. Choudhary Vs ACIT against unexplained investment under the provisions of section 69 of the Act, IT 1961 where