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2,559 results for “house property”+ Section 27clear

Sorted by relevance

Delhi2,579 Mumbai2,559 Bangalore907 Karnataka666 Chennai592 Jaipur506 Ahmedabad451 Hyderabad375 Kolkata342 Chandigarh269 Pune247 Indore224 Surat208 Cochin151 Telangana151 Visakhapatnam150 Amritsar114 Rajkot88 Raipur86 Lucknow69 Nagpur66 SC61 Calcutta60 Cuttack52 Agra40 Patna36 Jodhpur36 Guwahati27 Rajasthan17 Allahabad12 Varanasi11 Kerala8 Orissa7 Dehradun6 Panaji4 Ranchi4 A.K. SIKRI ROHINTON FALI NARIMAN3 Andhra Pradesh2 D.K. JAIN JAGDISH SINGH KHEHAR1 Himachal Pradesh1 H.L. DATTU S.A. BOBDE1 Gauhati1 J&K1 Punjab & Haryana1 T.S. THAKUR ROHINTON FALI NARIMAN1

Key Topics

Section 143(3)101 Addition to Income62 Section 153A39 Deduction28 Disallowance25 Section 271(1)(c)21 Capital Gains18 Business Income17 House Property17

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

house property' is defined in Section 27 of the Act which includes\ncertain situations where a person not actually the owner

NAHALCHAND LALOOCHAND P. LTD,MUMBAI vs. DCIT 5(2)(1), MUMBAI

The appeals stand dismissed

Showing 1–20 of 2,559 · Page 1 of 128

...

Long Term Capital Gains16

ITA 6041/MUM/2018[1990-91]Status: DisposedITAT Mumbai02 Jan 2020AY 1990-91

Bench: Hon’Ble Shri Mahavir Singh, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri Devendra Jain - Ld. ARFor Respondent: Ms. Kavita P. Kaushik – Ld. DR

Section 22Section 250Section 269USection 27Section 56

property has been let out, whether the owner has received rent etc. Section 27, in its certain clauses, enacts deeming provisions about ownership for the purposes of section 22 to 26 of the Act. The relevant clause (iiib) of section 27 reads as under: "Owner of house

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

house property' is defined in Section 27 of the Act which includes\ncertain situations where a person not actually the owner

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

house property' is defined in Section 27 of the Act which includes\ncertain situations where a person not actually the owner

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

house property' is defined in Section 27 of the Act which includes\ncertain situations where a person not actually the owner

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)

27-04-2012 confirmed the action of CIT(A). 12. It is clear from the order of AO dated 29.12.2010 framed u/s 153A read with section 143(3) that AO after considering all the aspects disallowed expenditure by observing that expenses were incurred for earning income from house property

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)

27-04-2012 confirmed the action of CIT(A). 12. It is clear from the order of AO dated 29.12.2010 framed u/s 153A read with section 143(3) that AO after considering all the aspects disallowed expenditure by observing that expenses were incurred for earning income from house property

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)

27-04-2012 confirmed the action of CIT(A). 12. It is clear from the order of AO dated 29.12.2010 framed u/s 153A read with section 143(3) that AO after considering all the aspects disallowed expenditure by observing that expenses were incurred for earning income from house property

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)

27-04-2012 confirmed the action of CIT(A). 12. It is clear from the order of AO dated 29.12.2010 framed u/s 153A read with section 143(3) that AO after considering all the aspects disallowed expenditure by observing that expenses were incurred for earning income from house property

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)

27-04-2012 confirmed the action of CIT(A). 12. It is clear from the order of AO dated 29.12.2010 framed u/s 153A read with section 143(3) that AO after considering all the aspects disallowed expenditure by observing that expenses were incurred for earning income from house property

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)

27-04-2012 confirmed the action of CIT(A). 12. It is clear from the order of AO dated 29.12.2010 framed u/s 153A read with section 143(3) that AO after considering all the aspects disallowed expenditure by observing that expenses were incurred for earning income from house property

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

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

ITA 242/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)

27-04-2012 confirmed the action of CIT(A). 12. It is clear from the order of AO dated 29.12.2010 framed u/s 153A read with section 143(3) that AO after considering all the aspects disallowed expenditure by observing that expenses were incurred for earning income from house property

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)

27-04-2012 confirmed the action of CIT(A). 12. It is clear from the order of AO dated 29.12.2010 framed u/s 153A read with section 143(3) that AO after considering all the aspects disallowed expenditure by observing that expenses were incurred for earning income from house property

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)

27-04-2012 confirmed the action of CIT(A). 12. It is clear from the order of AO dated 29.12.2010 framed u/s 153A read with section 143(3) that AO after considering all the aspects disallowed expenditure by observing that expenses were incurred for earning income from house property

SANE & DOSHI ENTERPARISES,MUMBAI vs. JT CIT 17(3), MUMBAI

In the result appeal of the assessee is dismissed

ITA 998/MUM/2016[2012-13]Status: DisposedITAT Mumbai08 Aug 2018AY 2012-13

Bench: Shri Saktijit Dey & Shri Ramit Kochar

For Appellant: Shri. S.C. TiwariFor Respondent: Shri V. Justin, DR

Section 143(3)Section 24Section 48

house property are contained in Sections 22 to 27 of the Act and profits and gains of business or profession

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

section 23 (1) (a). Therefore, the annual value of the property would be the sum for which the property might reasonably be expected to let from year to year. The learned assessing officer has considered 5% of the cost of acquisition of the property by which the property can be expected to be let out. Assessee has not made

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

section 23 (1) (a). Therefore, the annual value of the property would be the sum for which the property might reasonably be expected to let from year to year. The learned assessing officer has considered 5% of the cost of acquisition of the property by which the property can be expected to be let out. Assessee has not made

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

section 23 (1) (a). Therefore, the annual value of the property would be the sum for which the property might reasonably be expected to let from year to year. The learned assessing officer has considered 5% of the cost of acquisition of the property by which the property can be expected to be let out. Assessee has not made

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

section 23 (1) (a). Therefore, the annual value of the property would be the sum for which the property might reasonably be expected to let from year to year. The learned assessing officer has considered 5% of the cost of acquisition of the property by which the property can be expected to be let out. Assessee has not made

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

section 23 (1) (a). Therefore, the annual value of the property would be the sum for which the property might reasonably be expected to let from year to year. The learned assessing officer has considered 5% of the cost of acquisition of the property by which the property can be expected to be let out. Assessee has not made