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12 results for “house property”+ Section 57clear

Sorted by relevance

Mumbai983Delhi914Bangalore345Jaipur198Hyderabad156Chandigarh131Ahmedabad107Chennai100Cochin90Kolkata85Pune74Indore65Raipur51Rajkot35SC34Lucknow34Nagpur29Agra24Surat18Cuttack15Visakhapatnam13Jodhpur12Patna10Amritsar9Guwahati7Jabalpur5Allahabad4Varanasi3A.K. SIKRI ROHINTON FALI NARIMAN1Panaji1Dehradun1Ranchi1

Key Topics

Section 115B12Addition to Income10Section 153A9Section 143(1)9Section 132(4)7Section 1476Section 143(3)5Section 2635Section 1324

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

57,218/- Interest from LIC Rs. 24,487/- Interest from unsecured loan Rs. 66,275/- Rs. 4,46,980/-” Interest from total loan 11.2 The ld. AO based on total area of building with that of area given on rent has allowed. The interest claim to the assessee contending that the balance property is not completed and therefore, proportionally

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
Disallowance4
Depreciation3
Unexplained Investment2
Section 143(1)Section 147Section 68

57,218/- Interest from LIC Rs. 24,487/- Interest from unsecured loan Rs. 66,275/- Rs. 4,46,980/-” Interest from total loan 11.2 The ld. AO based on total area of building with that of area given on rent has allowed. The interest claim to the assessee contending that the balance property is not completed and therefore, proportionally

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

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

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

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

SANJU SONI,JODHPUR vs. ITO, WARD-1(1), JODHPUR

14. In view of the above findings, both the appeals deserve to be allowed

ITA 898/JODH/2024[2022-23]Status: DisposedITAT Jodhpur29 Sept 2025AY 2022-23

Bench: Dr. MITHA LAL MEENA (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)

For Appellant: Shri Mohit Soni, AdvocateFor Respondent: Smt. Ayushi Sharma, JCIT-DR
Section 115BSection 139(4)Section 143(1)Section 250

property referred to in sub-section (2) of section 23) or clause (iia) of sub-section (1) of section 32 or section 32AD or section 33AB or section 33ABA or sub-clause (ii) or sub-clause (iia) or sub-clause (iii) of sub-section (1) or sub- section (2AA) of section 35 or section 35AD or section 35CCC or clause

SANJU SONI,JODHPUR vs. ITO, WARD-1(1), JODHPUR

14. In view of the above findings, both the appeals deserve to be allowed

ITA 899/JODH/2024[2023-24]Status: DisposedITAT Jodhpur29 Sept 2025AY 2023-24

Bench: Dr. MITHA LAL MEENA (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)

For Appellant: Shri Mohit Soni, AdvocateFor Respondent: Smt. Ayushi Sharma, JCIT-DR
Section 115BSection 139(4)Section 143(1)Section 250

property referred to in sub-section (2) of section 23) or clause (iia) of sub-section (1) of section 32 or section 32AD or section 33AB or section 33ABA or sub-clause (ii) or sub-clause (iia) or sub-clause (iii) of sub-section (1) or sub- section (2AA) of section 35 or section 35AD or section 35CCC or clause

BHOOP SINGH POONIA,NOHAR vs. ITO WARD, NOHAR, NOHAR

ITA 405/JODH/2024[2014-15]Status: DisposedITAT Jodhpur17 Jun 2025AY 2014-15
Section 133A

57,413/-and the\namount of surrender to be credited into books would be 45,00,000/-.\nThe net result would be same. Therefore, according to this aspect also\nthe act of the assessee is correct for making the entry into the books\nof accounts out of the surrendered income. Hence the addition of Rs.\n25,00,000/- may kindly

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

House Property, some Interest income from Bank accounts as well as some income from certain investments and other sources. The said income and sources have been declared by me in returns of income filed with Income Tax department. I am an old lady with multiple medical problems including heart condition, diabetes, rheumatoid arthritis, osteoarthritis, thyroid condition and hyperlipidemia. My husband

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

SHRI BHANWAR LAL,JODHPUR vs. DCIT, CENTRAL CIRCLE-1, JODHPUR

In the result the appeals of the assessee ITA Nos

ITA 417/JODH/2025[2012-13]Status: DisposedITAT Jodhpur26 Jun 2025AY 2012-13
For Appellant: Shri Rajendra Jain, AdvocateFor Respondent: Shri Ajey Malik, CIT-DR
Section 132Section 132(4)Section 143(3)Section 153Section 153ASection 68

57,42,420/- by\nmaking addition of Rs. 8,77,63,008/- under various heads. The aggrieved assessee filed\nan appeal before the Ld. CIT(A) by challenging both legal & on merit. But the Ld. CIT(A)\npartly allowed the grounds of the assessee. Being aggrieved the assessee filed an\nappeal before us.\n\nITA No. 417 to 424/Jodh/2025 Shri

DINKAR MOGRA,UDAIPUR vs. DCIT, CENTRAL CIRCLE-2, UDAIPUR

In the result, appeal of the assessee in ITA No

ITA 547/JODH/2018[2006-07]Status: DisposedITAT Jodhpur21 Sept 2023AY 2006-07

Bench: The Final Hearing, If Necessary.”

Section 127Section 131Section 132Section 132(4)Section 140Section 153A

properties at Rs. 1.95 Cr. Further, there has been unexplained investment of Rs. 12 Lacs. Total undisclosed investment comes Rs. 2.07 Cr. As has been mentioned above, the undisclosed income of Rs. 1.95 Cr was offered by the assessee during the course of search proceedings as per statement u/s. 132(4). Subsequently, during the course of post search proceedings also

DINKAR MOGRA,UDAIPUR vs. DCIT, CENTRAL CIRCLE-2, UDAIPUR

In the result, appeal of the assessee in ITA No

ITA 548/JODH/2018[2007-08]Status: DisposedITAT Jodhpur21 Sept 2023AY 2007-08

Bench: The Final Hearing, If Necessary.”

Section 127Section 131Section 132Section 132(4)Section 140Section 153A

properties at Rs. 1.95 Cr. Further, there has been unexplained investment of Rs. 12 Lacs. Total undisclosed investment comes Rs. 2.07 Cr. As has been mentioned above, the undisclosed income of Rs. 1.95 Cr was offered by the assessee during the course of search proceedings as per statement u/s. 132(4). Subsequently, during the course of post search proceedings also