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12 results for “house property”+ Section 56(2)(ii)clear

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Key Topics

Section 54F12Addition to Income12Section 153A10Section 688Section 1397Section 1477Section 250(6)6Section 69C6Section 1326Disallowance

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

56(2)(vii) of the act are applicable on Capital Assets and not on agriculture land. It is further to submit that according to the definition of ‘capital gain’ in section 45 of the Income-tax Act, 1961, the capital gain is chargeable on the transfer of ‘capital asset’ only and not otherwise. Hence, if the transfer

4
Long Term Capital Gains2
Business Income2

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

2 which reads as under: - "Return declaring total income of Rs. 3,06,637/- was e-filed by the assessee on 28.07.2010 which was processed u/s 143(1). Thereafter, as per information received from the ADIT (Inv.)-II, Udaipur, it was gathered that the assessee has made investment of Rs. 48,80,350/- for construction of residential comples at Nathdwara

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
Section 143(1)Section 147Section 68

2 which reads as under: - "Return declaring total income of Rs. 3,06,637/- was e-filed by the assessee on 28.07.2010 which was processed u/s 143(1). Thereafter, as per information received from the ADIT (Inv.)-II, Udaipur, it was gathered that the assessee has made investment of Rs. 48,80,350/- for construction of residential comples at Nathdwara

PUSHAP RAJ BOHRA ,JALORE vs. DCIT, BARMER CIRCLE, BARMER

In the result, appeal of the assessee is allowed

ITA 158/JODH/2019[2015-16]Status: DisposedITAT Jodhpur20 Mar 2020AY 2015-16

Bench: Shri R.C. Sharma & Shri Sandeep Gosain(Respondent) Pan: Aanpb 4456 C

Section 142(1)Section 143(3)Section 45(2)Section 54BSection 54F

ii) CIT vs Jehangir T. Nagree [2008] 23 SOT 512 (Mum)] There is substantial factual difference in the case of Rajendra Kumar Dwivedi vs. CIT [2012] 26 taxmann.com 84 (All)/[2012] 349 ITR 432 and case under consideration. Though the case was decided on various factual position of that case, Ld. CIT(A) consider it appropriate to mention only

RAMESH RAJ BHRA,JALORE vs. DCIT,BARMER CIRCLE,, BARMER

In the result, appeal of the assessee is allowed

ITA 157/JODH/2019[2015-16]Status: DisposedITAT Jodhpur20 Mar 2020AY 2015-16

Bench: Shri R.C. Sharma & Shri Sandeep Gosain(Respondent) Pan: Aappb 7135 G

Section 142(1)Section 143(3)Section 45(2)Section 54BSection 54F

ii) CIT vs Jehangir T. Nagree [2008] 23 SOT 512 (Mum)] There is substantial factual difference in the case of Rajendra Kumar Dwivedi vs. CIT [2012] 26 taxmann.com 84 (All) / [2012] 349 ITR 432 and case under consideration. Though the case was decided on various factual position of that case, Ld. CIT(A) consider it appropriate to mention only

TARUN MURADIA,UDAIPUR vs. DCIT CENTRAL CIRCLE-1 UDAIPUR, UDAIPUR

In the result, the appeal filed by the assessee is partly allowed

ITA 848/JODH/2024[2018-19]Status: DisposedITAT Jodhpur23 Jun 2025AY 2018-19

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

Section 132aSection 132tSection 143(2)Section 153ASection 234ASection 250

property discovered in course of search which were not produced or not already disclosed or made known in course of original assessment—Assessment in respect of each of six assessment years was separate and distinct assessment—U/s.153A , assessment had to be made in relation to search or 7 Tarun Murdia , Udaipur requisition, namely, in relation to material disclosed during search

SANJAY SINGHAL,MOUNT ABU vs. DCIT, CENTRAL CIRCLE-1, JODHPUR

In the result, the appeals of assessee bearing ITA Nos

ITA 111/JODH/2022[2017-18]Status: DisposedITAT Jodhpur21 Dec 2023AY 2017-18

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 132Section 139Section 153ASection 250(6)Section 56(2)(vii)Section 68Section 69C

56(2)(vii)(b) of the Act. The assessee has full protest that assessee is not related with the ACSL. Aggrieved assessee filed an appeal before the ld. CIT(A) and raised the legal i.e. legality of search, jurisdiction and violation of natural justice. The assessee had challenged the validity of search before the Hon’ble Rajasthan High Court, Civil

RAJ KUMARI SINGHAL,MOUNT ABU vs. DCIT, CENTRAL CIRCLE-1, JODHPUR

In the result, the appeals of assessee bearing ITA Nos

ITA 108/JODH/2022[2013-14]Status: DisposedITAT Jodhpur21 Dec 2023AY 2013-14

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 132Section 139Section 153ASection 250(6)Section 56(2)(vii)Section 68Section 69C

56(2)(vii)(b) of the Act. The assessee has full protest that assessee is not related with the ACSL. Aggrieved assessee filed an appeal before the ld. CIT(A) and raised the legal i.e. legality of search, jurisdiction and violation of natural justice. The assessee had challenged the validity of search before the Hon’ble Rajasthan High Court, Civil

RAJKUMARI SINGHAL,MOUNT ABU vs. DCIT,. CENTRAL CIRCLE-1, JODHPUR

In the result, the appeals of assessee bearing ITA Nos

ITA 110/JODH/2022[2015-16]Status: DisposedITAT Jodhpur21 Dec 2023AY 2015-16

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 132Section 139Section 153ASection 250(6)Section 56(2)(vii)Section 68Section 69C

56(2)(vii)(b) of the Act. The assessee has full protest that assessee is not related with the ACSL. Aggrieved assessee filed an appeal before the ld. CIT(A) and raised the legal i.e. legality of search, jurisdiction and violation of natural justice. The assessee had challenged the validity of search before the Hon’ble Rajasthan High Court, Civil

SANJAY SINGHAL,MOUNT ABU vs. DCIT, CENTRAL CIRCLE-1, JODHPUR

In the result, the appeals of assessee bearing ITA Nos

ITA 112/JODH/2022[2018-19]Status: DisposedITAT Jodhpur21 Dec 2023AY 2018-19

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 132Section 139Section 153ASection 250(6)Section 56(2)(vii)Section 68Section 69C

56(2)(vii)(b) of the Act. The assessee has full protest that assessee is not related with the ACSL. Aggrieved assessee filed an appeal before the ld. CIT(A) and raised the legal i.e. legality of search, jurisdiction and violation of natural justice. The assessee had challenged the validity of search before the Hon’ble Rajasthan High Court, Civil

RAJKUMARI SINGHAL,MOUNT ABU vs. DCIT,. CENTRAL CIRCLE-1, JODHPUR

In the result, the appeals of assessee bearing ITA Nos

ITA 109/JODH/2022[2014-15]Status: DisposedITAT Jodhpur21 Dec 2023AY 2014-15

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 132Section 139Section 153ASection 250(6)Section 56(2)(vii)Section 68Section 69C

56(2)(vii)(b) of the Act. The assessee has full protest that assessee is not related with the ACSL. Aggrieved assessee filed an appeal before the ld. CIT(A) and raised the legal i.e. legality of search, jurisdiction and violation of natural justice. The assessee had challenged the validity of search before the Hon’ble Rajasthan High Court, Civil

DCIT, CENTRAL CICLE-1, JODHPUR vs. SANJAY SINGHAL, MOUNT ABU

In the result, the appeals of assessee bearing ITA Nos

ITA 101/JODH/2022[2019-20]Status: DisposedITAT Jodhpur21 Dec 2023AY 2019-20

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 132Section 139Section 153ASection 250(6)Section 56(2)(vii)Section 68Section 69C

56(2)(vii)(b) of the Act. The assessee has full protest that assessee is not related with the ACSL. Aggrieved assessee filed an appeal before the ld. CIT(A) and raised the legal i.e. legality of search, jurisdiction and violation of natural justice. The assessee had challenged the validity of search before the Hon’ble Rajasthan High Court, Civil