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4 results for “house property”+ Section 153Dclear

Sorted by relevance

Delhi315Bangalore75Chandigarh62Mumbai59Cochin57Amritsar39Jaipur38Chennai22Agra18Patna16Hyderabad15Nagpur13Lucknow10Raipur8Jodhpur6Visakhapatnam5Pune5Surat5Karnataka4Guwahati2Indore1Ahmedabad1Kolkata1

Key Topics

Section 80I13Section 2605Section 153D3Section 153A3Section 260A2Section 153C2Section 143(3)2Section 1442Deduction2

PR. COMMISSIONER OF INCOME TAX vs. SMT. G. LAKSHMI ARUNA

ITA/705/2018HC Karnataka31 Mar 2023

Bench: K.SOMASHEKAR,UMESH M ADIGA

Section 132Section 143(3)Section 144Section 153CSection 153DSection 260A

Housing Development Co. Vs. Deputy Commissioner of Income Tax, held as under “18. A perusal of Section 153A shows that it starts with a non obstante clause relating to normal assessment procedure which is covered by Sections 139, 147, 148, 149, 151 and 153 in respect of searches made after 31.5.2003. These Sections, the applicability of which has been excluded

GOPAL S. PANDIT vs. THE COMMISSIONER OF INCOME TAX

ITA/34/2017
HC Karnataka
25 Jun 2018

Bench: S.SUJATHA,VINEET KOTHARI

Section 143(3)Section 153ASection 153DSection 260Section 54B

153D of the Act requires a prior Date of Judgment 25-06-2018, ITA No.34/2017 Gopal S. Pandit Vs The Commissioner of Income Tax & another . 9/16 approval of the Draft Assessment Order by the higher Authority, namely, the Joint Commissioner in the present case, because the Assessment Order was passed by the Authority below the rank of the Joint Commissioner

THE COMMISSIONER OF INCOME TAX vs. M/S BRIGADE ENTERPRISES LTD

In the result, we do not find any merit in this

ITA/54/2013HC Karnataka22 Sept 2020

Bench: ALOK ARADHE,H.T. NARENDRA PRASAD

Section 143(1)Section 143(2)Section 260Section 260ASection 80I

PROPERTY DEVELOPERS PVT. LTD.’, TAX CASE (APPEAL) NO.56/2015 DATED 09.03.2015. We respectfully concur with the view taken by the Bombay as well as Chennai High Courts. In the instant case, the housing project of the assessee was approved in respect of an area of 48,939 square feet, which is more than one acre i.e., 43,500 square feet, therefore

THE PR.COMMISSIONER OF vs. M/S MAHAVEER TUSCAN

ITA/423/2017HC Karnataka05 Feb 2021

Bench: SATISH CHANDRA SHARMA,V SRISHANANDA

Section 260Section 801B(10)Section 80I

PROPERTY DEVELOPERS PVT. LTD.’, TAX CASE (APPEAL) NO.56/2015 DATED 09.03.2015. We respectfully concur with the view taken by the Bombay as well as Chennai High Courts. In the instant case, the housing project of the assessee was approved in respect of an area of 48,939 square feet, which is more than one acre i.e., 43,500 square feet, therefore