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4 results for “house property”+ Section 271Bclear

Sorted by relevance

Chennai48Karnataka21Mumbai16Jaipur15Ahmedabad7Hyderabad5Delhi4Kolkata4Surat4Bangalore1Nagpur1Pune1Raipur1SC1Cuttack1

Key Topics

Section 271A38Section 143(3)6Section 1324Section 270A4Penalty4Section 132(4)2Section 144C(5)2Section 144C(13)2Capital Gains2

SHRI PANKAJ JALAN,KOLKATA vs. DCIT, CC-4(2), KOLKATA, KOLKATA

In the result, the appeal of the assessee is allowed

ITA 1923/KOL/2016[2013-14]Status: DisposedITAT Kolkata23 May 2018AY 2013-14

Bench: Hon’Ble Shri Aby. T. Varkey, Jm & Shri M.Balaganesh, Am ] I.T.A No. 1923/Kol/2016 Assessment Year : 2013-14 Pankaj Jalan -Vs- Dcit, Cc-4(2), Kolkata [Pan: Actpj 8249 B] (Appellant) (Respondent)

For Appellant: Shri M. Satnaliwala, FCAFor Respondent: Shri Saurabh Kumar, Addl. CIT Sr. DR
Section 132Section 132(4)Section 143(3)Section 271A

house property , (iii) income from short term capital gains and (iv) income from other sources. The ld AO had assessed the following income under the head ‘income from other sources’ of the assessee in the assessment completed u/s 143(3) of the Act on 17.4.2014 :- (a) Dividend - Rs 62,810/- (claimed as exempt) (b) Interest on tax free bond

Short Term Capital Gains2
House Property2
Search & Seizure2

NIRAJ JALAN,KOLKATA vs. DCIT, CC-4(2), KOLKATA, KOLKATA

In the result, the appeal of the assessee is allowed

ITA 1925/KOL/2016[2013-14]Status: DisposedITAT Kolkata23 May 2018AY 2013-14

Bench: Hon’Ble Shri Aby. T. Varkey, Jm & Shri M.Balaganesh, Am ] I.T.A No. 1925/Kol/2016 Assessment Year : 2013-14 Niraj Jalan -Vs- Dcit, Cc-4(2), Kolkata [Pan: Acxpj 5139 N] (Appellant) (Respondent)

For Appellant: Shri M. Satnaliwala, FCAFor Respondent: Shri Saurabh Kumar, Addl. CIT Sr. DR
Section 132Section 132(4)Section 143(3)Section 271A

house property and (iii) income from other sources. The ld AO had assessed the following income under the head ‘income from other sources’ of the assessee in the assessment completed u/s 143(3) of the Act on 17.4.2014 :- (a) Dividend - Rs 11,031/- (claimed as exempt) (b) Interest on PPF – Rs 81,950/- (claimed as exempt) (d) Others (i) Interest

OUTOTEC(FINLAND) OY (NOW MERGED WITH "METSO MINERALS OY" AND THE MERGED ENTITY HAS BEEN RENAMED TO METSO OUTOTEC FINLAND OY),GURUGRAM vs. DCIT(INTERNATIONAL TAXATION), CIRCLE-2(1), KOLKATA, KOLKATA

In the result,both the appeals of the assessee are partly allowed

ITA 350/KOL/2022[2018-2019]Status: DisposedITAT Kolkata28 Feb 2023AY 2018-2019

Bench: Shri Rajpal Yadav & Shri Girish Agrawal

For Appellant: Shri K. M. Gupta, ARFor Respondent: Shri G. HukughaSema, CIT, DR
Section 143(3)Section 144C(13)Section 144C(5)Section 270ASection 271A

271B of the Act. 3. Brief facts of the case are that assessee is incorporated in Finland and is a tax resident of the same. Assessee is a worldwide leader in providing innovative and environmentally sound solutions for a wide range of customers in metals processing industries. During the year under consideration, with regard to Indian projects, assessee has earned

OUTOTEC (FINLAND) OY (NOW MERGED WITH "METSO MINERALS OY" AND THE MERGED ENTITY HAS BEEN RENAMED TO METSO OUTOTEC FINLAND OY),HARYANA vs. ACIT(INTERNATIONAL TAXATION), CIRCLE-2(1), KOLKATA, KOLKATA

In the result,both the appeals of the assessee are partly allowed

ITA 351/KOL/2022[2019-2020]Status: DisposedITAT Kolkata28 Feb 2023AY 2019-2020

Bench: Shri Rajpal Yadav & Shri Girish Agrawal

For Appellant: Shri K. M. Gupta, ARFor Respondent: Shri G. HukughaSema, CIT, DR
Section 143(3)Section 144C(13)Section 144C(5)Section 270ASection 271A

271B of the Act. 3. Brief facts of the case are that assessee is incorporated in Finland and is a tax resident of the same. Assessee is a worldwide leader in providing innovative and environmentally sound solutions for a wide range of customers in metals processing industries. During the year under consideration, with regard to Indian projects, assessee has earned