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1,158 results for “house property”+ Section 132(4)clear

Sorted by relevance

Delhi1,511Mumbai1,158Bangalore520Karnataka488Jaipur375Hyderabad266Chandigarh199Chennai196Ahmedabad185Cochin158Pune124Indore117Visakhapatnam114Amritsar96Kolkata95Rajkot71Raipur60Telangana57Calcutta51Nagpur49Lucknow48Surat41Agra35Patna28Guwahati25Jodhpur18SC18Allahabad16Dehradun15Kerala7Rajasthan7Cuttack6Varanasi6Orissa3Ranchi1H.L. DATTU S.A. BOBDE1Jabalpur1Gauhati1Andhra Pradesh1D.K. JAIN JAGDISH SINGH KHEHAR1

Key Topics

Section 143(3)96Section 153A86Addition to Income72Section 13236Disallowance33Section 14732Search & Seizure26Section 143(2)25Section 14823

SUMAN GUPTA,MUMBAI vs. DCIT - CC- 4(2), MUMBAI

In the result, appeal of the assessee for assessment year 2015

ITA 3860/MUM/2018[2014-15]Status: DisposedITAT Mumbai27 Apr 2023AY 2014-15

Bench: Shri Kuldip Singh () & Shri Om Prakash Kant () Ita Nos. 3860 & 3859/Mum/2018 Assessment Years: 2014-15 & 2015-16 Smt. Suman Gupta, Dy. Cit Cc-4(2), 6Th New Harileela House, Air India Building, 19Th Mint Road, Fort, Vs. Floor, Room No. 1918, Mumbai-400 001. Nariman Point, Mumbai-21. Pan No. Ahqpg 0220 P Appellant Respondent Assessee By : Mr. Bhupendra Karkhanis & Mr. Aakash Marthak & Mr. Vijay Bhatt, Ars Revenue By : Dr. Kishor Dhule, Cit-Dr Date Of Hearing : 02/03/2023 : Date Of Pronouncement 27/04/2023 Order

For Appellant: Mr. Bhupendra Karkhanis &For Respondent: Dr. Kishor Dhule, CIT-DR
Section 132(1)Section 143(2)Section 153A

section 23(1) of the Act and not as 7% of cost of 7% of cost of the properties, which is wrong and contrary to the facts the properties, which is wrong and contrary to the facts the properties, which is wrong and contrary to the facts of the case and provisions of the Income

Showing 1–20 of 1,158 · Page 1 of 58

...
Section 69C21
Section 153C21
Deduction17

MANISH KASHIPRASAD SEKSARIA ,MUMBAI vs. DCIT CENTRAL CIRCLE 4(2) , MUMBAI

In the result, appeals of the assessee are allowed

ITA 5500/MUM/2025[2018-19]Status: DisposedITAT Mumbai23 Dec 2025AY 2018-19

Bench: Shri Om Prakash Kant () & Shri Rahul Chaudhary () Assessment Year: 2017-18 & Assessment Year: 2018-19 & Assessment Year: 2019-20

For Respondent: Assessee by Shri Bharat Kumar
Section 153C

section 132 of the Income 132 of the Income-tax Act, 1961 (hereinafter referred to as Act, 1961 (hereinafter referred to as “the Act”) was carried out on the ) was carried out on the “Rubberwala” Group, including its Group, including its flagship concern, M/s Rubberwala Housing & Infrastructure flagship concern, M/s Rubberwala Housing & Infrastructure flagship concern, M/s Rubberwala Housing & Infrastructure

MANISH KASHIPRASAD SEKSARIA ,MUMBAI vs. DCIT CENTRAL CIRCLE 4(2) , MUMBAI

In the result, appeals of the assessee are allowed

ITA 5501/MUM/2025[2019-20]Status: DisposedITAT Mumbai23 Dec 2025AY 2019-20

Bench: Shri Om Prakash Kant () & Shri Rahul Chaudhary () Assessment Year: 2017-18 & Assessment Year: 2018-19 & Assessment Year: 2019-20

For Respondent: Assessee by Shri Bharat Kumar
Section 153C

section 132 of the Income 132 of the Income-tax Act, 1961 (hereinafter referred to as Act, 1961 (hereinafter referred to as “the Act”) was carried out on the ) was carried out on the “Rubberwala” Group, including its Group, including its flagship concern, M/s Rubberwala Housing & Infrastructure flagship concern, M/s Rubberwala Housing & Infrastructure flagship concern, M/s Rubberwala Housing & Infrastructure

MANISH KASHIPRASAD SEKSARIA ,MUMBAI vs. DCIT CENTRAL CIRCLE 4(2) , MUMBAI

In the result, appeals of the assessee are allowed

ITA 5499/MUM/2025[20187-18]Status: DisposedITAT Mumbai23 Dec 2025

Bench: Shri Om Prakash Kant () & Shri Rahul Chaudhary () Assessment Year: 2017-18 & Assessment Year: 2018-19 & Assessment Year: 2019-20

For Respondent: Assessee by Shri Bharat Kumar
Section 153C

section 132 of the Income 132 of the Income-tax Act, 1961 (hereinafter referred to as Act, 1961 (hereinafter referred to as “the Act”) was carried out on the ) was carried out on the “Rubberwala” Group, including its Group, including its flagship concern, M/s Rubberwala Housing & Infrastructure flagship concern, M/s Rubberwala Housing & Infrastructure flagship concern, M/s Rubberwala Housing & Infrastructure

MISHRA GANESHA RAM ,MUMBAI vs. DCIT, CENTRAL CIRLCLE , MUMBAI

In the result, appeals of the assessee are allowed

ITA 5552/MUM/2025[2020-21]Status: DisposedITAT Mumbai23 Dec 2025AY 2020-21

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Assessment Year: 2019-20 & Assessment Year: 2020-21

For Respondent: Assessee by Shri Bharat Kumar
Section 153C

132 of the Income Tax Act, 1961 (For short, “the Act”) was carried out on (For short, “the Act”) was carried out on “Rubberwala Rubberwala” group including its flagship concern M/s Rubberwala Housing & including its flagship concern M/s Rubberwala Housing & including its flagship concern M/s Rubberwala Housing & Infrastructure Ltd. (RHIL). Infrastructure Ltd. (RHIL). During the search action, it was During

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

house property, capital gain and other sources. Assessee has filed his return of income under section 139 (1) for all these years. Subsequently search and seizure action under section 132 of the Act was carried out on 4/2/2016 in-group case. Assessee is one of the person covered in those searches. During the course of search assessee’s statement were

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

house property, capital gain and other sources. Assessee has filed his return of income under section 139 (1) for all these years. Subsequently search and seizure action under section 132 of the Act was carried out on 4/2/2016 in-group case. Assessee is one of the person covered in those searches. During the course of search assessee’s statement were

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 712/MUM/2021[2013-14]Status: DisposedITAT Mumbai17 Nov 2023AY 2013-14

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

house property, capital gain and other sources. Assessee has filed his return of income under section 139 (1) for all these years. Subsequently search and seizure action under section 132 of the Act was carried out on 4/2/2016 in-group case. Assessee is one of the person covered in those searches. During the course of search assessee’s statement were

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

house property, capital gain and other sources. Assessee has filed his return of income under section 139 (1) for all these years. Subsequently search and seizure action under section 132 of the Act was carried out on 4/2/2016 in-group case. Assessee is one of the person covered in those searches. During the course of search assessee’s statement were

MOHAN GURNANI,NAVI MUMBAI vs. DCIT CENTRAL CIRLE - 5(2), MUMBAI

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

ITA 2089/MUM/2021[2010-11]Status: DisposedITAT Mumbai17 Nov 2023AY 2010-11

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

house property, capital gain and other sources. Assessee has filed his return of income under section 139 (1) for all these years. Subsequently search and seizure action under section 132 of the Act was carried out on 4/2/2016 in-group case. Assessee is one of the person covered in those searches. During the course of search assessee’s statement were

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

house property, capital gain and other sources. Assessee has filed his return of income under section 139 (1) for all these years. Subsequently search and seizure action under section 132 of the Act was carried out on 4/2/2016 in-group case. Assessee is one of the person covered in those searches. During the course of search assessee’s statement were

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

house property, capital gain and other sources. Assessee has filed his return of income under section 139 (1) for all these years. Subsequently search and seizure action under section 132 of the Act was carried out on 4/2/2016 in-group case. Assessee is one of the person covered in those searches. During the course of search assessee’s statement were

ASST CIT CC 8(4), MUMBAI vs. PHOENIX MILLS LTD, MUMBAI

In the result, ground No.4 taken by assessee in assessment year

ITA 241/MUM/2015[2009-10]Status: DisposedITAT Mumbai06 Oct 2016AY 2009-10

Bench: Shri R.C. Sharma (Am) & Shri Pawan Singh (Jm)

Section 143(3)Section 147Section 271Section 271(1)Section 271(1)(c)

4: Without prejudice to Ground 1& 2 above, on the facts and in the circumstances of the case and in law, the learned CIT(A) erred in confirming the allocation done by AO an amount of Rs. 14,76,777 out of advertisement and sales promotion expenses to the income from house property, ignoring the facts of this issue

THE PHOENIX MILLS LTD,MUMBAI vs. ASST CIT CEN CIR 47, MUMBAI

In the result, ground No.4 taken by assessee in assessment year

ITA 52/MUM/2015[2010-11]Status: DisposedITAT Mumbai06 Oct 2016AY 2010-11

Bench: Shri R.C. Sharma (Am) & Shri Pawan Singh (Jm)

Section 143(3)Section 147Section 271Section 271(1)Section 271(1)(c)

4: Without prejudice to Ground 1& 2 above, on the facts and in the circumstances of the case and in law, the learned CIT(A) erred in confirming the allocation done by AO an amount of Rs. 14,76,777 out of advertisement and sales promotion expenses to the income from house property, ignoring the facts of this issue

THE PHOENIX MILLS LTD,MUMBAI vs. ASST CIT CEN CIR 47, MUMBAI

In the result, ground No.4 taken by assessee in assessment year

ITA 46/MUM/2015[2004-05]Status: DisposedITAT Mumbai06 Oct 2016AY 2004-05

Bench: Shri R.C. Sharma (Am) & Shri Pawan Singh (Jm)

Section 143(3)Section 147Section 271Section 271(1)Section 271(1)(c)

4: Without prejudice to Ground 1& 2 above, on the facts and in the circumstances of the case and in law, the learned CIT(A) erred in confirming the allocation done by AO an amount of Rs. 14,76,777 out of advertisement and sales promotion expenses to the income from house property, ignoring the facts of this issue

THE PHOENIX MILLS LTD,MUMBAI vs. ASST CIT CEN CIR 47, MUMBAI

In the result, ground No.4 taken by assessee in assessment year

ITA 48/MUM/2015[2006-07]Status: DisposedITAT Mumbai06 Oct 2016AY 2006-07

Bench: Shri R.C. Sharma (Am) & Shri Pawan Singh (Jm)

Section 143(3)Section 147Section 271Section 271(1)Section 271(1)(c)

4: Without prejudice to Ground 1& 2 above, on the facts and in the circumstances of the case and in law, the learned CIT(A) erred in confirming the allocation done by AO an amount of Rs. 14,76,777 out of advertisement and sales promotion expenses to the income from house property, ignoring the facts of this issue

THE PHOENIX MILLS LTD,MUMBAI vs. ASST CIT CEN CIR 47, MUMBAI

In the result, ground No.4 taken by assessee in assessment year

ITA 49/MUM/2015[2007-08]Status: DisposedITAT Mumbai06 Oct 2016AY 2007-08

Bench: Shri R.C. Sharma (Am) & Shri Pawan Singh (Jm)

Section 143(3)Section 147Section 271Section 271(1)Section 271(1)(c)

4: Without prejudice to Ground 1& 2 above, on the facts and in the circumstances of the case and in law, the learned CIT(A) erred in confirming the allocation done by AO an amount of Rs. 14,76,777 out of advertisement and sales promotion expenses to the income from house property, ignoring the facts of this issue

THE PHOENIX MILLS LTD,MUMBAI vs. ASST CIT CEN CIR 47, MUMBAI

In the result, ground No.4 taken by assessee in assessment year

ITA 50/MUM/2015[2008-09]Status: DisposedITAT Mumbai06 Oct 2016AY 2008-09

Bench: Shri R.C. Sharma (Am) & Shri Pawan Singh (Jm)

Section 143(3)Section 147Section 271Section 271(1)Section 271(1)(c)

4: Without prejudice to Ground 1& 2 above, on the facts and in the circumstances of the case and in law, the learned CIT(A) erred in confirming the allocation done by AO an amount of Rs. 14,76,777 out of advertisement and sales promotion expenses to the income from house property, ignoring the facts of this issue

THE PHOENIX MILLS LTD,MUMBAI vs. ASST CIT CEN CIR 47, MUMBAI

In the result, ground No.4 taken by assessee in assessment year

ITA 47/MUM/2015[2005-06]Status: DisposedITAT Mumbai06 Oct 2016AY 2005-06

Bench: Shri R.C. Sharma (Am) & Shri Pawan Singh (Jm)

Section 143(3)Section 147Section 271Section 271(1)Section 271(1)(c)

4: Without prejudice to Ground 1& 2 above, on the facts and in the circumstances of the case and in law, the learned CIT(A) erred in confirming the allocation done by AO an amount of Rs. 14,76,777 out of advertisement and sales promotion expenses to the income from house property, ignoring the facts of this issue

THE PHOENIX MILLS LTD,MUMBAI vs. DCIT CEN CIR 47, MUMBAI

In the result, ground No.4 taken by assessee in assessment year

ITA 51/MUM/2015[2009-10]Status: DisposedITAT Mumbai06 Oct 2016AY 2009-10

Bench: Shri R.C. Sharma (Am) & Shri Pawan Singh (Jm)

Section 143(3)Section 147Section 271Section 271(1)Section 271(1)(c)

4: Without prejudice to Ground 1& 2 above, on the facts and in the circumstances of the case and in law, the learned CIT(A) erred in confirming the allocation done by AO an amount of Rs. 14,76,777 out of advertisement and sales promotion expenses to the income from house property, ignoring the facts of this issue