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6 results for “house property”+ Section 92clear

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Key Topics

Section 26313Section 143(2)6Addition to Income6Section 143(3)5Deduction4Section 1533Section 153A3Section 80I3Section 69B3Section 115B

SHANTI LAL DEORA,SUMERPUR vs. ACIT, CIRCLE, PALI

Appeal of the assessee stands allowed

ITA 22/JODH/2021[2016-17]Status: DisposedITAT Jodhpur08 Sept 2021AY 2016-17

Bench: Shri Sandeep Gosain & Shri Vikram Singh Yadavassessment Year:2016-17 Shri Shanti Laldeora, Vs. A.C.I.T., Hotel Inder Palace, Bhagat Circle- Pali Singh Circle, Sumerpur, Dist.- Pali-306902 (Raj.) Pan No. Adhpd 4172 A Assessee By Shri Rajendra Jain, Adv. & Shrimohitsoni, Adv. Revenue By Smt. Sanchita Kumar, Cit-Dr Date Of Hearing 11/08/2021 Date Of Pronouncement 08/09/2021

Section 143(2)Section 143(3)Section 263Section 54F

property claimed to have been sold in the year under reference viz-a-viz source of investment in purchase of plot and construction thereon on the basis of cash book, bank book, contractors to whom payment for construction has claimed to have been made." b] That during the assessment proceedings as well as revision proceeding the assessee had submitted

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

3
Revision u/s 2632
Undisclosed Income2

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

section 153A of the Act and also contended that the additions were wrongly made in hands of the Assessee merely on the basis of bank accounts or information in 10 Indu Bal Porwal vs. DCIT Central Circle-1, Udaipur relating to accounts, wherein she is just authorized signatory and entire asset/income belong to BWR Trust, which is family trust formed

SMT KRISHNA AGARWAL ,PALI vs. ITO WARD-1, PALI, PALI

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

ITA 53/JODH/2021[2017-18]Status: DisposedITAT Jodhpur07 Sept 2021AY 2017-18
For Appellant: Shri Rajendra Jain (C.A.)For Respondent: Miss Kajal Singh (JCIT) a
Section 143(2)Section 143(3)Section 69A

92,980/- by making addition of Rs. 68,95,000/- as unexplained cash deposits in bank account u/s 69A of the Act. 3. It was submitted that the assessee only source of income is rental income which was received through banking channel after deduction of TDS and duly disclosed in the return of income. However due to sudden death

M/S. DEEPAK & COMPANY INFRA PVT. LTD. ,SRI GANGANAGAR vs. ITO, WARD-1, SRIGANAGNAGAR

In the result, the appeal of the assessee is allowed

ITA 36/JODH/2021[2015-16]Status: DisposedITAT Jodhpur07 Sept 2021AY 2015-16
For Appellant: Sh. Rajendra Jain (Adv.) &For Respondent: Smt. Sanchita Kumar (CIT)
Section 263Section 40A(2)(b)Section 80I

housing or other activities, which are integral part of a highway project and for claiming deduction, the assessee has to maintain separate accounts for the said activities and submit a report for each undertaking or enterprise accompanied by profit and loss account and balance sheet of the undertaking or enterprise. Further, as per Rule 18BBB of the Income-tax Rules

OM PRAKASH BISHU,KUCHAMAN CITY vs. DCIT, JODHPUR

In the result, appeal of the assessee is allowed

ITA 107/JODH/2022[2019-20]Status: DisposedITAT Jodhpur18 Aug 2023AY 2019-20
Section 115BSection 133ASection 142ASection 142A(4)Section 143(2)Section 143(3)Section 2Section 69B

house. What should be cost of construction, the Tribunal has applied the rate of PWD ie. on the facts and circumstances of the case, which is part of finding of fact. No interference is called for." (v) The Hon'ble Rajasthan High Court, Jodhpur in the case of CIT Central, Jaipur vs. Ashok Kumar Govadia in ITA No. 82/2010

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

Bench: Shri Mitha Lal Meena & Shri Anikesh Banerjee

For Appellant: Shri Rajendra Jain, AdvocateFor Respondent: Shri Ajey Malik, CIT-DR
Section 132Section 132(4)Section 143(3)Section 153Section 153ASection 250Section 68

property and transactions as recorded on such loose paper were false and incorrect. The Ld AO neither found any material or evidence as a result of search to corroborate the same nor brought on record any adverse material in contrary to statement & affidavits of Shri K.L. Gandhi and other evidence furnished by appellant. The Ld. AR argued that