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1,215 results for “house property”+ Section 2(24)(vi)clear

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Delhi1,474Mumbai1,215Karnataka540Bangalore539Jaipur262Ahmedabad228Chennai203Hyderabad181Kolkata173Chandigarh165Indore137Cochin88Pune81Raipur63Rajkot54Calcutta54Visakhapatnam53Telangana49Nagpur41Surat41Lucknow39Cuttack37SC36Patna23Guwahati23Amritsar16Jodhpur10Agra9Kerala8Varanasi8Rajasthan7Allahabad6Ranchi2Andhra Pradesh2Orissa2Punjab & Haryana1Dehradun1A.K. SIKRI ROHINTON FALI NARIMAN1Gauhati1Panaji1T.S. THAKUR ROHINTON FALI NARIMAN1Jabalpur1

Key Topics

Section 143(3)85Addition to Income64Section 153A42Section 14741Disallowance39Deduction27Section 271(1)(c)25Section 14825Section 6819

ASSISTANT COMMISSIONER OF INCOME TAX 25(3), MUMBAI vs. PANKAJ ENTERPRISES, MUMBAI

In the result, both the appeals of the Revenue for AY 2012

ITA 4875/MUM/2017[2009-10]Status: DisposedITAT Mumbai06 Jul 2022AY 2009-10

Bench: Shri Om Prakash Kant () & Shri Pavan Kumar Gadale () Assessment Year: 2012-13 Pankaj Enterprises, Jt. Cit Range-25(3), C/O Shankarlal Jain & Assoicates Pritashkar Bhavan, Bkc, 12, Engineer Building, 265, Vs. Bandra (E), Princess Street, Mumbai-400051. Mumbai-400 002. Pan No. Aacfp 3044 K Appellant Respondent Assessment Year: 2009-10 & Assessment Year: 2012-13 Asst. Commissioner Of Income Tax- M/S Pankaj Enterprises, 25(3), Plot No. 1, Behind Ice Factory, Room No. 601, C-10, 6Th Floor, Vs. Saki Vihar Road, Chandivali, Pratyakshakar Bhavan, Bandra Mumbai-400072. Kurla Complex, Bandra (East), Mumbai-400051. Pan No. Aacfp 3044 K Appellant Respondent Co No. 313/Mum/2018 (Ita No. 4875/Mum/2017) Assessment Year: 2009-10 & Co No. 312/Mum/2018 (Ita No. 4876/Mum/2017) Assessment Year: 2012-13

For Appellant: Mr. Shankarlal L. Jain, ARFor Respondent: Mr. Jasdeep Singh, CIT-DR

house property” and “income from other sources”. The assessee filed return of income for the year . The assessee filed return of income for the year . The assessee filed return of income for the year under consideration on 28/07/2012 declaring total income under consideration on 28/07/2012 declaring total income under consideration on 28/07/2012 declaring total income at ₹8,21,584/- which

Showing 1–20 of 1,215 · Page 1 of 61

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Section 153C18
Section 14A17
Penalty17

ASSISTANT COMMISSIONER OF INCOME TAX 25(3), MUMBAI vs. PANKAJ ENTERPRISES, MUMBAI

In the result, both the appeals of the Revenue for AY 2012

ITA 4876/MUM/2017[2012-13]Status: DisposedITAT Mumbai06 Jul 2022AY 2012-13

Bench: Shri Om Prakash Kant () & Shri Pavan Kumar Gadale () Assessment Year: 2012-13 Pankaj Enterprises, Jt. Cit Range-25(3), C/O Shankarlal Jain & Assoicates Pritashkar Bhavan, Bkc, 12, Engineer Building, 265, Vs. Bandra (E), Princess Street, Mumbai-400051. Mumbai-400 002. Pan No. Aacfp 3044 K Appellant Respondent Assessment Year: 2009-10 & Assessment Year: 2012-13 Asst. Commissioner Of Income Tax- M/S Pankaj Enterprises, 25(3), Plot No. 1, Behind Ice Factory, Room No. 601, C-10, 6Th Floor, Vs. Saki Vihar Road, Chandivali, Pratyakshakar Bhavan, Bandra Mumbai-400072. Kurla Complex, Bandra (East), Mumbai-400051. Pan No. Aacfp 3044 K Appellant Respondent Co No. 313/Mum/2018 (Ita No. 4875/Mum/2017) Assessment Year: 2009-10 & Co No. 312/Mum/2018 (Ita No. 4876/Mum/2017) Assessment Year: 2012-13

For Appellant: Mr. Shankarlal L. Jain, ARFor Respondent: Mr. Jasdeep Singh, CIT-DR

house property” and “income from other sources”. The assessee filed return of income for the year . The assessee filed return of income for the year . The assessee filed return of income for the year under consideration on 28/07/2012 declaring total income under consideration on 28/07/2012 declaring total income under consideration on 28/07/2012 declaring total income at ₹8,21,584/- which

PANKAJ ENTERPRISES,MUMBAI vs. JT CIT RG 25(3), MUMBAI

In the result, both the appeals of the Revenue for AY 2012

ITA 3773/MUM/2017[2012-13]Status: DisposedITAT Mumbai06 Jul 2022AY 2012-13

Bench: Shri Om Prakash Kant () & Shri Pavan Kumar Gadale () Assessment Year: 2012-13 Pankaj Enterprises, Jt. Cit Range-25(3), C/O Shankarlal Jain & Assoicates Pritashkar Bhavan, Bkc, 12, Engineer Building, 265, Vs. Bandra (E), Princess Street, Mumbai-400051. Mumbai-400 002. Pan No. Aacfp 3044 K Appellant Respondent Assessment Year: 2009-10 & Assessment Year: 2012-13 Asst. Commissioner Of Income Tax- M/S Pankaj Enterprises, 25(3), Plot No. 1, Behind Ice Factory, Room No. 601, C-10, 6Th Floor, Vs. Saki Vihar Road, Chandivali, Pratyakshakar Bhavan, Bandra Mumbai-400072. Kurla Complex, Bandra (East), Mumbai-400051. Pan No. Aacfp 3044 K Appellant Respondent Co No. 313/Mum/2018 (Ita No. 4875/Mum/2017) Assessment Year: 2009-10 & Co No. 312/Mum/2018 (Ita No. 4876/Mum/2017) Assessment Year: 2012-13

For Appellant: Mr. Shankarlal L. Jain, ARFor Respondent: Mr. Jasdeep Singh, CIT-DR

house property” and “income from other sources”. The assessee filed return of income for the year . The assessee filed return of income for the year . The assessee filed return of income for the year under consideration on 28/07/2012 declaring total income under consideration on 28/07/2012 declaring total income under consideration on 28/07/2012 declaring total income at ₹8,21,584/- which

VAIJANTHI MAHAVIR OZA,MUMBAI vs. INCOME TAX OFFICER(IT)-3(3)(1), MUMBAI

In the result, appeal of the assessee in ITA no

ITA 5799/MUM/2017[2014-15]Status: DisposedITAT Mumbai03 Apr 2019AY 2014-15

Bench: Shri Saktijit Dey & Shri Ramit Kocharआयकर अपीऱ सं./I.T.A. No.5799/Mum/2017 (नििाारण वर्ा / Assessment Year: 2014-15) बिाम/ Vaijanthi Mahavir Oza, Income Tax Officer- C/O. Chhajed & Doshi, (International Taxation)- 101, Hubtown Solaris, 3(3)(1) V. N.S Phadke Marg, Room No. 1628, Near East West Flyover, 16Th Floor Andheri (E), Air India Building Mumbai- 400069 Mumbai स्थायी ऱेखा सं./ Pan: Abepo5631J (अपीऱाथी /Appellant) (प्रत्यथी / Respondent) .. Assessee By: Shri. Piyush Chhajjed Revenue By: Miss. Deepika Arora (Dr) सुनवाई की तारीख /Date Of Hearing : 09.01.2019 घोषणा की तारीख /Date Of Pronouncement : 03.04.2019 आदेश / O R D E R Per Ramit Kochar: This Appeal, Filed By Assessee, Being Ita No. 5799/Mum/2017, Is Directed Against Appellate Order Dated 23.06.2017, Passed By Learned Commissioner Of Income Tax (Appeals)-57, Mumbai (Hereinafter Called “The Cit(A)”), For Assessment Year 2014-15, The Appellate Proceedings Had Arisen Before Learned Cit(A) From The Assessment Order Dated 23.12.2016 Passed By Learned Assessing Officer (Hereinafter Called “The Ao”) U/S 143(3) Of The Income-Tax Act, 1961 (Hereinafter Called “The Act”) For Ay 2014-15. I.T.A. No.5799/Mum/2017

For Appellant: Shri. Piyush ChhajjedFor Respondent: Miss. Deepika Arora (DR)
Section 1Section 143(3)Section 54Section 54F

vi) As already mentioned above, the reason for this is imbedded in, and intrinsic to, the charging section for the Income Tax Act, 1961. Section 4 of the Act provides a charge of income-tax for 'total income' of a person. Thus, section 4 has a direct connect with section 5 of the Act which provides for the scope

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 under section 22 of the income tax act in concluded assessment without any incriminating material and in case of abated assessment years and concluded assessment year making the addition without determining annual value in accordance with the law, not deduction maintenance charges, vacancy allowance and percent deduction under section 24 (1) of the act. iii. Denial Of exemption

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 under section 22 of the income tax act in concluded assessment without any incriminating material and in case of abated assessment years and concluded assessment year making the addition without determining annual value in accordance with the law, not deduction maintenance charges, vacancy allowance and percent deduction under section 24 (1) of the act. iii. Denial Of exemption

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 under section 22 of the income tax act in concluded assessment without any incriminating material and in case of abated assessment years and concluded assessment year making the addition without determining annual value in accordance with the law, not deduction maintenance charges, vacancy allowance and percent deduction under section 24 (1) of the act. iii. Denial Of exemption

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 under section 22 of the income tax act in concluded assessment without any incriminating material and in case of abated assessment years and concluded assessment year making the addition without determining annual value in accordance with the law, not deduction maintenance charges, vacancy allowance and percent deduction under section 24 (1) of the act. iii. Denial Of exemption

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 under section 22 of the income tax act in concluded assessment without any incriminating material and in case of abated assessment years and concluded assessment year making the addition without determining annual value in accordance with the law, not deduction maintenance charges, vacancy allowance and percent deduction under section 24 (1) of the act. iii. Denial Of exemption

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 under section 22 of the income tax act in concluded assessment without any incriminating material and in case of abated assessment years and concluded assessment year making the addition without determining annual value in accordance with the law, not deduction maintenance charges, vacancy allowance and percent deduction under section 24 (1) of the act. iii. Denial Of exemption

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 under section 22 of the income tax act in concluded assessment without any incriminating material and in case of abated assessment years and concluded assessment year making the addition without determining annual value in accordance with the law, not deduction maintenance charges, vacancy allowance and percent deduction under section 24 (1) of the act. iii. Denial Of exemption

DCIT 17(2), MUMBAI vs. ATEEV V GALA, MUMBAI

In the result, the appeal filed by the assessee is allowed and the appeal filed by the revenue is dismissed

ITA 1906/MUM/2014[2010-11]Status: DisposedITAT Mumbai19 Apr 2017AY 2010-11

Bench: Shri Joginder Singh & Shri Rajendraassessment Year-2010-11 Dcit-17(2), Ateev V. Gala, R. No.217, 02Nd Floor, 575/A, The Orient Jame बनाम/ Piramal Chambers, Jamshed Road, Vs. Mumbai-400012 Matunga Mumbai-400019 Pan No.Aalpg6039N (राज"व /Revenue) ("नधा"रती /Assessee)

Section 10(2)Section 234BSection 271(1)(c)Section 56Section 56(2)Section 64(2)

24-10-2007 also for the assessment year 2005-06 whereby he deleted the penalty of Rs. 20,31,720 imposed by the assessing officer u/s 271(1)(c) of the Act. ITA No.583/Rjt/2007 – Appeal by assessee 2. Starting with the appeal filed by the assessee, the following effective grounds are raised in the appeal: “1. The C.I.T. (Appeals) erred

DCIT(E)-2(1), MUMBAI vs. NEHRU CENTRE, MUMBAI

In the result, appeal filed by the revenue is dismissed

ITA 7461/MUM/2018[2010-11]Status: DisposedITAT Mumbai04 Feb 2022AY 2010-11

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Pavan Kumar Gadale, Hon'Bledcit (E) – 2(1) V. Nehru Centre Room No. 519, 5Th Floor Discovery Of India Building Piramal Chambers, Lalbaug 13Th Floor, Dr. Annie Besant Road Worli, Mumbai - 400018 Mumbai – 400 012 Pan: Aaatn2536J (Appellant) (Respondent) Assessee By : Shri Dilip Thakkar Department By : Shri Dilipkumar Shah

For Appellant: Shri Dilip ThakkarFor Respondent: Shri Dilipkumar Shah
Section 11Section 143(2)Section 2(15)

housing these colleges conducted by Lala Lajpatrai Institute which was used by the college for 209 days and it was vacant for 76 days and was let out only when it was not needed by colleges. In the course of letting out the assessee has incurred expenses for electricity and Air-Conditioners. Letting out of the auditorium was not dominant

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)

Section 23(1)(c) of the Act. 46. Similar addition has also been made by the AO in the assessment year 2010-11 amounting to Rs.28,84,560/-. Following the reasoning given by us for assessment year 2009-2010 hereinabove we do not find any justification for the addition so made on account of deemed rent. Accordingly AO is directed

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)

Section 23(1)(c) of the Act. 46. Similar addition has also been made by the AO in the assessment year 2010-11 amounting to Rs.28,84,560/-. Following the reasoning given by us for assessment year 2009-2010 hereinabove we do not find any justification for the addition so made on account of deemed rent. Accordingly AO is directed

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)

Section 23(1)(c) of the Act. 46. Similar addition has also been made by the AO in the assessment year 2010-11 amounting to Rs.28,84,560/-. Following the reasoning given by us for assessment year 2009-2010 hereinabove we do not find any justification for the addition so made on account of deemed rent. Accordingly AO is directed

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)

Section 23(1)(c) of the Act. 46. Similar addition has also been made by the AO in the assessment year 2010-11 amounting to Rs.28,84,560/-. Following the reasoning given by us for assessment year 2009-2010 hereinabove we do not find any justification for the addition so made on account of deemed rent. Accordingly AO is directed

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)

Section 23(1)(c) of the Act. 46. Similar addition has also been made by the AO in the assessment year 2010-11 amounting to Rs.28,84,560/-. Following the reasoning given by us for assessment year 2009-2010 hereinabove we do not find any justification for the addition so made on account of deemed rent. Accordingly AO is directed

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)

Section 23(1)(c) of the Act. 46. Similar addition has also been made by the AO in the assessment year 2010-11 amounting to Rs.28,84,560/-. Following the reasoning given by us for assessment year 2009-2010 hereinabove we do not find any justification for the addition so made on account of deemed rent. Accordingly AO is directed

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)

Section 23(1)(c) of the Act. 46. Similar addition has also been made by the AO in the assessment year 2010-11 amounting to Rs.28,84,560/-. Following the reasoning given by us for assessment year 2009-2010 hereinabove we do not find any justification for the addition so made on account of deemed rent. Accordingly AO is directed