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7 results for “house property”+ Section 80Cclear

Sorted by relevance

Delhi47Jaipur39Mumbai34Bangalore27Visakhapatnam11Pune10Chennai9Cochin8Ahmedabad7Lucknow7Telangana6Kolkata6Indore5Cuttack5Hyderabad5Surat4Raipur4Nagpur3Jodhpur2Amritsar2Chandigarh2Karnataka1SC1Allahabad1

Key Topics

Section 145(3)6House Property4Addition to Income4Section 693Section 54F3Section 253(3)3Section 1323Section 143(2)3Deduction3

RAKESH KUMAR PANDEY,GONDA vs. DCIT/ACIT (CENTRAL)-2, LUCKNOW

ITA 353/LKW/2025[2022-23]Status: DisposedITAT Lucknow11 Dec 2025AY 2022-23
Section 145(3)Section 54FSection 69

house property situated at \nLucknow at the time of transfer of property that violates the provisions of section 54F \nof Income Tax Act, 1961. \n\n6. Whether on facts and circumstances of the case and in law, the CIT(A) erred in \ndeleting the addition of Rs.1,00,000/- in respect of gift received from father Shri \nSurya Narayan Pandey

RAKESH KUMAR PANDEY,GONDA vs. DCIT/ACIT, (CENTRAL)-2, LUCKNOW

ITA 352/LKW/2025[2019-20]Status: DisposedITAT Lucknow11 Dec 2025AY 2019-20
Section 145(3)Section 54F
Disallowance3
Search & Seizure3
Condonation of Delay3
Section 69

house property situated at\nLucknow at the time of transfer of property that violates the provisions of section 54F\nof Income Tax Act, 1961.\n\nI.T.A. No.608/Lkw/2024, A.Y. 2020-21 (Revenue’s Appeal)\n\n1. Whether on facts and circumstances of the case and in law, the CIT(A) erred in\ndeleting the addition of Rs.93,93,846/- on account

ACIT, CENTRAL CIRCLE-II, LUCKNOW, LUCKNOW vs. RAKESH KUMAR PANDEY, GONDA U.P.

In the result, the outcome of the appeals and Cross Objections are as under:

ITA 460/LKW/2025[2017-18]Status: DisposedITAT Lucknow11 Dec 2025AY 2017-18

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

Section 132Section 253(3)

property was converted into freehold through registered deed on 24/10/2017. During the assessment proceeding of AY 2014-15, AO has referred the valuation of said property u/s 50C/142A in response to which Valuation Officer, Allahabad has estimated the FMV of lease property as on 04/10/2013 at Rs. 43,46,000/- against actual consideration of Rs. 31,45,000/- vide valuation

RAKESH KUMAR PANDEY,GONDA vs. DCIT/ACIT (CENTRAL)-2, LUCKNOW

In the result, the outcome of the appeals and Cross Objections are as under:

ITA 349/LKW/2025[2016-17]Status: DisposedITAT Lucknow11 Dec 2025AY 2016-17

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

Section 132Section 253(3)

property was converted into freehold through registered deed on 24/10/2017. During the assessment proceeding of AY 2014-15, AO has referred the valuation of said property u/s 50C/142A in response to which Valuation Officer, Allahabad has estimated the FMV of lease property as on 04/10/2013 at Rs. 43,46,000/- against actual consideration of Rs. 31,45,000/- vide valuation

RAKESH KUMAR PANDEY,GONDA vs. DCIT/ACIT (CENTRAL)-2, LUCKNOW

In the result, the outcome of the appeals and Cross Objections are as under:

ITA 351/LKW/2025[2018-19]Status: DisposedITAT Lucknow11 Dec 2025AY 2018-19

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

Section 132Section 253(3)

property was converted into freehold through registered deed on 24/10/2017. During the assessment proceeding of AY 2014-15, AO has referred the valuation of said property u/s 50C/142A in response to which Valuation Officer, Allahabad has estimated the FMV of lease property as on 04/10/2013 at Rs. 43,46,000/- against actual consideration of Rs. 31,45,000/- vide valuation

SMT. NIRMALA NIGAM,KANPUR vs. INCOME TAX OFFICER-3(5), KANPUR

In the result, the appeal is allowed

ITA 703/LKW/2017[2009-10]Status: DisposedITAT Lucknow22 Feb 2019AY 2009-10

Bench: Shri. A. D. Jainassessment Year: 2009-10 Smt. Nirmala Nigam V. Income Tax Officer 3(5) 104/102, P. Road Kanpur Kanpur Tan/Pan:Afcpn4993C (Appellant) (Respondent) Appellant By: Shri P. K. Kapoor, C.A. Respondent By: Shri C. K. Singh, D.R. Date Of Hearing: 20 02 2019 Date Of Pronouncement: 22 02 2019

For Appellant: Shri P. K. Kapoor, C.AFor Respondent: Shri C. K. Singh, D.R
Section 143(2)Section 148Section 149(1)(b)

house property transferred during the year on ITA No.703/LKW/2017 Page 3 of 11 the ground that bills relating to cost of construction were bogus, fudged and un-verifiable. 10. BECAUSE during the course of proceedings before the lower authorities, the "appellant" had furnished/produced the relevant bills in support of cost of improvement and the same being authentic and genuine

REKHA BAJPAI,LUCKNOW vs. NFAC, LUCKNOW

In the result, the appeal of the assessee stands allowed for statistical purposes

ITA 640/LKW/2024[2020-21]Status: DisposedITAT Lucknow11 Dec 2024AY 2020-21

Bench: Shri. Sudhanshu Srivastavaassessment Year: 2020-21 Rekha Bajpai V. Assessment Unit 551-Chh/122-A Income Tax Department New Sardari Khera National Faceless Alambagh, Lucknow Assessment Centre Tan/Pan:Aevpb7662Q (Appellant) (Respondent) Appellant By: None (Adjournment Application) Respondent By: Shri Sunil Kumar Rajwanshi, (Dr) Date Of Hearing: 05 12 2024 Date Of Pronouncement: 11 12 2024 O R D E R

For Appellant: None (Adjournment application)For Respondent: Shri Sunil Kumar Rajwanshi, (DR)
Section 143(1)(a)Section 143(3)Section 80C

section 143(3) read with 144B of the Act, after computing the income of the assessee as under: SI Description Amount (in INR) No 1. Income as per Return of Income 5,33,760 filed 2. Income as computed u/s143(1)(a) 3. Variation in respect interest 35,651/- claimed against the house property. 4. Variation in respect interest