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5,283 results for “house property”+ Addition to Incomeclear

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Mumbai5,283 Delhi4,454 Bangalore1,565 Chennai1,265 Jaipur888 Hyderabad862 Ahmedabad844 Kolkata832 Pune782 Karnataka651 Chandigarh486 Indore346 Surat339 Cochin332 Visakhapatnam302 Amritsar178 Telangana168 Rajkot145 Raipur140 Lucknow131 Nagpur127 Cuttack125 Agra90 Patna78 Jodhpur65 Calcutta62 SC51 Guwahati51 Dehradun42 Allahabad37 Ranchi29 Varanasi25 Rajasthan22 Panaji14 Kerala13 Jabalpur11 Orissa7 Punjab & Haryana4 Andhra Pradesh2 Gauhati2 J&K1 H.L. DATTU S.A. BOBDE1 T.S. THAKUR ROHINTON FALI NARIMAN1 D.K. JAIN JAGDISH SINGH KHEHAR1 ANIL R. DAVE SHIVA KIRTI SINGH1

Key Topics

Section 143(3)81 Addition to Income76 Section 14A30 Section 271(1)(c)29 House Property29 Disallowance28 Deduction23 Business Income22 Section 153A20 Section 250

SHARDA CHAMBERS PREMISE CO OP SOCIETY LTD ,MUMBAI vs. ACIT, 17(3), MUMBAI

In the result, the appeal of the assessee is partly allowed

ITA 6554/MUM/2025[2013-14]Status: DisposedITAT Mumbai23 Jan 2026AY 2013-14

Bench: Shri Om Prakash Kant () & Shri Rahul Chaudhary () Assessment Year: 2013-14

For Appellant: Mr. H.N. MotiwallaFor Respondent: Mr. Vikas Chandra, Sr. DR

Income from house property”, no separate or further addition is warranted from house property”, no separate or further addition is warranted

H & M HOUSING FINANCE AND LEASING PRIVATE LIMITED ,MUMBAI vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 7(1)(2), MUMBAI

In the result, ground No. 1 and 2 of the assessee‟s appeal is allowed

ITA 1332/MUM/2024[2017-18]Status: Disposed

Showing 1–20 of 5,283 · Page 1 of 265

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18

Section 143(2)18

Long Term Capital Gains18

ITAT Mumbai

15 Sept 2025

AY 2017-18

Bench: Shri Vikram Singh Yadav & Shri Raj Kumar Chauhanassessment Year : 2017-18 H&M Housing Finance & Deputy Commissioner Of Leasing Private Limited, Income Tax, C/62, 9Th Floor, Vibgyor Towers, Vs. Circle–7(1)(2), Bandra Kurla Complex, Aayakar Bhavan, Bandra (East), M.K.Road, Mumbai-400051. Mumbai-400020. Pan : Aabch4398E (Appellant) (Respondent) Assessee By : Shri Nitesh Joshi & Shri Nishith Khatri Revenue By : Shri Hemanshu Joshi, Sr.Dr

For Appellant: Shri Nitesh Joshi and Shri Nishith KhatriFor Respondent: Shri Hemanshu Joshi, Sr.DR

Income from house property'. 7.5 In addition to the above, the appellant relied upon the decision of the Hon'ble Supreme

ARIHANT DEVELOPERS,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE -1, KALYAN

In the result, all the above appeals of the assessee are\ndismissed

ITA 3396/MUM/2024[2014-15]Status: DisposedITAT Mumbai09 Sept 2025AY 2014-15

For Appellant: \nShri K. Gopal & Akhilesh Deshmukh, ARsFor Respondent: \nShri Aditya Rai (Sr. DR)

Section 143(3)Section 148Section 22Section 24

addition made on account of income from house property\ndespite the facts that the assessee owns more than one property

ARIHANT DEVELOPERS,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE -1 , KALYAN

In the result, all the above appeals of the assessee are\ndismissed

ITA 3395/MUM/2024[2012-13]Status: DisposedITAT Mumbai09 Sept 2025AY 2012-13

For Appellant: \nShri K. Gopal & Akhilesh Deshmukh, ARsFor Respondent: \nShri Aditya Rai (Sr. DR)

Section 143(3)Section 148Section 22Section 24

addition made on account of income from house property\ndespite the facts that the assessee owns more than one property

ARIHANT DEVELOPERS ,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE -1, KALYAN

In the result, all the above appeals of the assessee are\ndismissed

ITA 3398/MUM/2024[2017-18]Status: DisposedITAT Mumbai09 Sept 2025AY 2017-18

For Appellant: \nShri K. Gopal & Akhilesh Deshmukh, ARsFor Respondent: \nShri Aditya Rai (Sr. DR)

Section 143(3)Section 148Section 22Section 24

addition made on account of income from house property\ndespite the facts that the assessee owns more than one property

ARIHANT DEVELOPERS,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE -1, KALYAN

In the result, all the above appeals of the assessee are\ndismissed

ITA 3397/MUM/2024[2015-16]Status: DisposedITAT Mumbai09 Sept 2025AY 2015-16

For Appellant: \nShri K. Gopal & Akhilesh Deshmukh, ARsFor Respondent: \nShri Aditya Rai (Sr. DR)

Section 143(3)Section 148Section 22Section 24

addition made on account of income from house property\ndespite the facts that the assessee owns more than one property

DIRECTI INTERNET SOLUTIONS PVT LTD,MUMBAI vs. ACIT 5(1)(2), MUMBAI

In the result, the appeal of the assessee for assessment year

ITA 3018/MUM/2023[2014-15]Status: DisposedITAT Mumbai01 Mar 2024AY 2014-15

Bench: Shri Om Prakash Kant () & Shri Sandeep Singh Karhail ()

For Appellant: Mr. Firoze B. AndhyarujinaFor Respondent: Smt. Mahita Nair, Sr. DR

income from house property’ and not under the head ‘profit and gains or b ‘profit and gains or business or profession’. Accordingly, usiness or profession’. Accordingly, the depreciation on corresponding part of building on corresponding part of building claimed claimed by the assessee is also liable to be disallowed under the head ‘profit and is also liable to be disallowed

DIRECTI INTERNET SOLUTIONS PVT LTD,MUMBAI vs. ITO 5(1)(3), MUMBAI

In the result, the appeal of the assessee for assessment year

ITA 3019/MUM/2023[2013-14]Status: DisposedITAT Mumbai01 Mar 2024AY 2013-14

Bench: Shri Om Prakash Kant () & Shri Sandeep Singh Karhail ()

For Appellant: Mr. Firoze B. AndhyarujinaFor Respondent: Smt. Mahita Nair, Sr. DR

income from house property’ and not under the head ‘profit and gains or b ‘profit and gains or business or profession’. Accordingly, usiness or profession’. Accordingly, the depreciation on corresponding part of building on corresponding part of building claimed claimed by the assessee is also liable to be disallowed under the head ‘profit and is also liable to be disallowed

ISLAND STAR MALL DEVELOPES PRIVATE LIMITED,MUMBAI SUBURBAN vs. DY COMMISSIONER OF INCOME TAX, CIRCLE 6(3)(1), MUMBAI

In the result, the appeal filed by the assessee is partly allowed for statistical purposes

ITA 2251/MUM/2023[2017-2018]Status: DisposedITAT Mumbai21 Feb 2024AY 2017-2018

Bench: Shri Br Baskaran & Shri Pavan Kumar Gadale

addition on account of interest income earned by the assessee from fixed deposits and treating as income from other sources and directing the interest income earned should be set off against the WIP/project cost and the Ld.DR prayed for allowing the revenue appeal. Per Contra, the Ld. AR dealt on the fact sheet of computation of income under income from

ISLAND STAR MALL DEVELOPES PRIVATE LIMITED,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 6(3)(1), MUMBAI

In the result, the appeal filed by the assessee is partly allowed for statistical purposes

ITA 2247/MUM/2023[2013-2014]Status: DisposedITAT Mumbai21 Feb 2024AY 2013-2014

Bench: Shri Br Baskaran & Shri Pavan Kumar Gadale

addition on account of interest income earned by the assessee from fixed deposits and treating as income from other sources and directing the interest income earned should be set off against the WIP/project cost and the Ld.DR prayed for allowing the revenue appeal. Per Contra, the Ld. AR dealt on the fact sheet of computation of income under income from

ISLAND STAR MALL DEVELOPES PRIVATE LIMITED,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 6(3)(1), MUMBAI

In the result, the appeal filed by the assessee is partly allowed for statistical purposes

ITA 2246/MUM/2023[2012-2013]Status: DisposedITAT Mumbai21 Feb 2024AY 2012-2013

Bench: Shri Br Baskaran & Shri Pavan Kumar Gadale

addition on account of interest income earned by the assessee from fixed deposits and treating as income from other sources and directing the interest income earned should be set off against the WIP/project cost and the Ld.DR prayed for allowing the revenue appeal. Per Contra, the Ld. AR dealt on the fact sheet of computation of income under income from

ISLAND STAR MALL DEVELOPES PRIVATE LIMITED,MUMBAI SUBURBAN vs. DY COMMISSIONER OF INCOME TAX, CIRCLE 6(3)(1), MUMBAI

In the result, the appeal filed by the assessee is partly allowed for statistical purposes

ITA 2249/MUM/2023[2015-16]Status: DisposedITAT Mumbai21 Feb 2024AY 2015-16

Bench: Shri Br Baskaran & Shri Pavan Kumar Gadale

addition on account of interest income earned by the assessee from fixed deposits and treating as income from other sources and directing the interest income earned should be set off against the WIP/project cost and the Ld.DR prayed for allowing the revenue appeal. Per Contra, the Ld. AR dealt on the fact sheet of computation of income under income from

ASSTT. COMMISSIONER OF INCOME TAX CIRCLE 6(1)(2), MUMBAI vs. M/S ISLAND STAR MALL DEVELOPERS PVT LTD, MUMBAI

In the result, the appeal filed by the assessee is partly allowed for statistical purposes

ITA 2357/MUM/2023[2017-18]Status: DisposedITAT Mumbai06 Feb 2024AY 2017-18

Bench: Shri Br Baskaran & Shri Pavan Kumar Gadale

addition on account of interest income earned by the assessee from fixed deposits and treating as income from other sources and directing the interest income earned should be set off against the WIP/project cost and the Ld.DR prayed for allowing the revenue appeal. Per Contra, the Ld. AR dealt on the fact sheet of computation of income under income from

ASSTT. COMMISSIONER OF INCOME TAX CIRCLE 6(1)(2), MUMBAI vs. M/S ISLAND STAR MALL DEVELOPERS PVT LTD, MUMBAI

In the result, the appeal filed by the assessee is partly allowed for statistical purposes

ITA 2355/MUM/2023[2015-16]Status: DisposedITAT Mumbai06 Feb 2024AY 2015-16

Bench: Shri Br Baskaran & Shri Pavan Kumar Gadale

addition on account of interest income earned by the assessee from fixed deposits and treating as income from other sources and directing the interest income earned should be set off against the WIP/project cost and the Ld.DR prayed for allowing the revenue appeal. Per Contra, the Ld. AR dealt on the fact sheet of computation of income under income from

ASSTT. COMMISSIONER OF INCOME TAX CIRCLE 6(1)(2), MUMBAI vs. M/S ISLAND STAR MALL DEVELOPERS PVT LTD, MUMBAI

In the result, the appeal filed by the assessee is partly allowed for statistical purposes

ITA 2353/MUM/2023[2013-2014]Status: DisposedITAT Mumbai06 Feb 2024AY 2013-2014

Bench: Shri Br Baskaran & Shri Pavan Kumar Gadale

addition on account of interest income earned by the assessee from fixed deposits and treating as income from other sources and directing the interest income earned should be set off against the WIP/project cost and the Ld.DR prayed for allowing the revenue appeal. Per Contra, the Ld. AR dealt on the fact sheet of computation of income under income from

MOHAN THAKURDAS GURNANI,NAVI MUMBAI vs. DY CIT -CC-5(2), MUMBAI

The appeal of the assessee is partly allowed for assessment year 2014 – 15 also

ITA 709/MUM/2021[2014-15]Status: DisposedITAT Mumbai17 Nov 2023AY 2014-15

Bench: Shri Prashant Maharishi, Am & Shri Pavan Kumar Gadale, Jm

For Appellant: Shri Pradip Kapasi CAFor Respondent: Shri Mahesh Akhade CIT DR

Section 10Section 132Section 139Section 143Section 153A

Additions made under section 143 (3) Assessed year income read with section 153a for assessment income orders dated 26/12/2018 (in Rupees) (in rupees) (in rupees) Income Disallowance Undisclosed from of exemption income house under section (in Rupees) property

MOHAN THAKURDAS GURNANI,NAVI MUMBAI vs. DY CIT -CC-5(2), MUMBAI

The appeal of the assessee is partly allowed for assessment year 2014 – 15 also

ITA 711/MUM/2021[2012-13]Status: DisposedITAT Mumbai17 Nov 2023AY 2012-13

Bench: Shri Prashant Maharishi, Am & Shri Pavan Kumar Gadale, Jm

For Appellant: Shri Pradip Kapasi CAFor Respondent: Shri Mahesh Akhade CIT DR

Section 10Section 132Section 139Section 143Section 153A

Additions made under section 143 (3) Assessed year income read with section 153a for assessment income orders dated 26/12/2018 (in Rupees) (in rupees) (in rupees) Income Disallowance Undisclosed from of exemption income house under section (in Rupees) property

MOHAN THANKURDAS GURNANI,NAVI MUMBAI vs. DY CIT -CC-5(2), MUMBAI

The appeal of the assessee is partly allowed for assessment year 2014 – 15 also

ITA 713/MUM/2021[2015-16]Status: DisposedITAT Mumbai17 Nov 2023AY 2015-16

Bench: Shri Prashant Maharishi, Am & Shri Pavan Kumar Gadale, Jm

For Appellant: Shri Pradip Kapasi CAFor Respondent: Shri Mahesh Akhade CIT DR

Section 10Section 132Section 139Section 143Section 153A

Additions made under section 143 (3) Assessed year income read with section 153a for assessment income orders dated 26/12/2018 (in Rupees) (in rupees) (in rupees) Income Disallowance Undisclosed from of exemption income house under section (in Rupees) property

MOHAN THAKURDAS GURNANI,NAVI MUMBAI vs. DY CIT -CC-5(2), MUMBAI

The appeal of the assessee is partly allowed for assessment year 2014 – 15 also

ITA 718/MUM/2021[2016-17]Status: DisposedITAT Mumbai17 Nov 2023AY 2016-17

Bench: Shri Prashant Maharishi, Am & Shri Pavan Kumar Gadale, Jm

For Appellant: Shri Pradip Kapasi CAFor Respondent: Shri Mahesh Akhade CIT DR

Section 10Section 132Section 139Section 143Section 153A

Additions made under section 143 (3) Assessed year income read with section 153a for assessment income orders dated 26/12/2018 (in Rupees) (in rupees) (in rupees) Income Disallowance Undisclosed from of exemption income house under section (in Rupees) property

MOHAN THAKURDAS GURNANI,NAVI MUMBAI vs. DY CIT -CC-5(2), MUMBAI

The appeal of the assessee is partly allowed for assessment year 2014 – 15 also

ITA 710/MUM/2021[2011-12]Status: DisposedITAT Mumbai17 Nov 2023AY 2011-12

Bench: Shri Prashant Maharishi, Am & Shri Pavan Kumar Gadale, Jm

For Appellant: Shri Pradip Kapasi CAFor Respondent: Shri Mahesh Akhade CIT DR

Section 10Section 132Section 139Section 143Section 153A

Additions made under section 143 (3) Assessed year income read with section 153a for assessment income orders dated 26/12/2018 (in Rupees) (in rupees) (in rupees) Income Disallowance Undisclosed from of exemption income house under section (in Rupees) property