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11 results for “house property”+ Section 49clear

Sorted by relevance

Mumbai990Delhi960Bangalore355Jaipur234Hyderabad173Chandigarh151Chennai132Ahmedabad112Cochin79Kolkata74Raipur63Indore60Pune54Amritsar40SC38Nagpur36Rajkot34Lucknow29Visakhapatnam26Surat26Guwahati22Patna17Cuttack12Jodhpur11Allahabad6Agra5Dehradun2H.L. DATTU S.A. BOBDE1A.K. SIKRI ROHINTON FALI NARIMAN1Jabalpur1

Key Topics

Section 194I16Section 153A14Section 201(1)12Section 26312Section 1948Section 1477Addition to Income6Deduction6Section 143(1)5

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

house. It was held by the Hon’ble High Court that: “Reassessment Reasons to believe fishing enquiry impugned notice clearly indicates that the AO merely wanted to know the details of sources of funds invested by the assessee in purchasing a flat AO had no basis to reasonably entertain a belief that any part of income of the assessee

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
Disallowance5
Section 143(3)4
TDS4
Section 143(1)
Section 147
Section 68

house. It was held by the Hon’ble High Court that: “Reassessment Reasons to believe fishing enquiry impugned notice clearly indicates that the AO merely wanted to know the details of sources of funds invested by the assessee in purchasing a flat AO had no basis to reasonably entertain a belief that any part of income of the assessee

ABDUL HAKIM,UDAIPUR vs. DCIT, CIRCLE - TDS, UDAIPUR

In the result, all the appeals of these assessees are allowed

ITA 173/JODH/2019[2016-17]Status: DisposedITAT Jodhpur05 Apr 2023AY 2016-17

Bench: Shri B. R. Baskaran & Dr. S. Seethalakshmi

Section 194Section 194ISection 194LSection 201(1)

49, Chamanpura, Loha Bazar, Udaipur. Udaipur. (Appellant) (Respondent) PAN NO. AMVPM 8492 M Assessee By None Revenue By Ms. Nidhi Nair, JCIT-DR Date of hearing 18/01/2023 Date of Pronouncement 05/04/2023 O R D E R PER: Dr. S. Seethalakshmi, JM These are four appeals filed by the assessee aggrieved from the order of the learned Commissioner of Income

ABDUL KADIR,UDAIPUR vs. DCIT, CIRCLE-TDS, UDAIPUR

In the result, all the appeals of these assessees are allowed

ITA 175/JODH/2019[2016-17]Status: DisposedITAT Jodhpur05 Apr 2023AY 2016-17

Bench: Shri B. R. Baskaran & Dr. S. Seethalakshmi

Section 194Section 194ISection 194LSection 201(1)

49, Chamanpura, Loha Bazar, Udaipur. Udaipur. (Appellant) (Respondent) PAN NO. AMVPM 8492 M Assessee By None Revenue By Ms. Nidhi Nair, JCIT-DR Date of hearing 18/01/2023 Date of Pronouncement 05/04/2023 O R D E R PER: Dr. S. Seethalakshmi, JM These are four appeals filed by the assessee aggrieved from the order of the learned Commissioner of Income

ABDUL AJEEJ,UDAIPUR vs. DCIT, CIRCLE-TDS, UDAIPUR

In the result, all the appeals of these assessees are allowed

ITA 174/JODH/2019[2016-17]Status: DisposedITAT Jodhpur05 Apr 2023AY 2016-17

Bench: Shri B. R. Baskaran & Dr. S. Seethalakshmi

Section 194Section 194ISection 194LSection 201(1)

49, Chamanpura, Loha Bazar, Udaipur. Udaipur. (Appellant) (Respondent) PAN NO. AMVPM 8492 M Assessee By None Revenue By Ms. Nidhi Nair, JCIT-DR Date of hearing 18/01/2023 Date of Pronouncement 05/04/2023 O R D E R PER: Dr. S. Seethalakshmi, JM These are four appeals filed by the assessee aggrieved from the order of the learned Commissioner of Income

ABDUL RASHID,UDAIPUR vs. DCIT, CIRCLE TDS, UDAIPUR

In the result, all the appeals of these assessees are allowed

ITA 172/JODH/2019[2016-17]Status: DisposedITAT Jodhpur05 Apr 2023AY 2016-17

Bench: Shri B. R. Baskaran & Dr. S. Seethalakshmi

Section 194Section 194ISection 194LSection 201(1)

49, Chamanpura, Loha Bazar, Udaipur. Udaipur. (Appellant) (Respondent) PAN NO. AMVPM 8492 M Assessee By None Revenue By Ms. Nidhi Nair, JCIT-DR Date of hearing 18/01/2023 Date of Pronouncement 05/04/2023 O R D E R PER: Dr. S. Seethalakshmi, JM These are four appeals filed by the assessee aggrieved from the order of the learned Commissioner of Income

INDU BALA PORWAL,UDAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRE CIRCLE-1, UDAIPUR, UDAIPUR

In the result, ground no 5, 9 and 11 appeal is also allowed in favor as indicated above

ITA 173/JODH/2023[2014-15]Status: DisposedITAT Jodhpur18 Jun 2025AY 2014-15

Bench: DR. MITHA LAL MEENA (Accountant Member), DR. S. SEETHALAKSHMI (Judicial Member)

Section 132Section 153Section 153ASection 250

49 of PB Vol 1 at Para No. 96) 18. The Ld. AO has not discharged the burden of proof as to how the unexplained income or investment belongs to the appellant. The mere fact that certain valuables were found does not justify the invocation of Section 69A. A foundational requirement for applying this provision is that the assessee must

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

house property 1,95,450/- 3 Profits and gains of business or profession 13,832/- 4 Income from other sources 29, 52,113/- Total 53,54,139/- 7.8 However, the assessee has not disclosed the details of share of profit received from the partnership firm, which is otherwise exempt from tax in the hands of the assessee

DCIT, CENTRAL CIRCLE-2, UDAIPUR vs. M/S. ASHAPURNA INFRAPROJECT PVT. LTD., , UDAIPUR

In the result, the appeal filed by Revenue is dismissed

ITA 229/JODH/2019[2012-13]Status: DisposedITAT Jodhpur11 Aug 2023AY 2012-13

Bench: Shri Pavan Kumar Gadale & Shri Dr. Dipak P. Ripote.

For Appellant: NoneFor Respondent: Ms. Nidhi Nair, JCIT - DR
Section 143(2)Section 143(3)Section 153A

Housing development Company Vs DCIT (2014) 49 taxmann.com 98 (kar) wherein the Hon'ble high Court held that the Assessing officer under Section 153A has been entrusted with the duty of bringing to tax the total income of an assessee whose case is covered by Section 153A, by even making reassessments without any fetters, if need be." 4. "The Appellant

DCIT, CENTRAL CIRCLE-2, UDAIPUR vs. M/S. ASHAPURNA INFRAPROJECT PVT. LTD., , UDAIPUR

In the result, the appeal filed by Revenue is dismissed

ITA 228/JODH/2019[2011-12]Status: DisposedITAT Jodhpur11 Aug 2023AY 2011-12

Bench: Shri Pavan Kumar Gadale & Shri Dr. Dipak P. Ripote.

For Appellant: NoneFor Respondent: Ms. Nidhi Nair, JCIT - DR
Section 143(2)Section 143(3)Section 153A

Housing development Company Vs DCIT (2014) 49 taxmann.com 98 (kar) wherein the Hon'ble high Court held that the Assessing officer under Section 153A has been entrusted with the duty of bringing to tax the total income of an assessee whose case is covered by Section 153A, by even making reassessments without any fetters, if need be." 4. "The Appellant

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