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785 results for “house property”+ Section 271(1)(b)clear

Sorted by relevance

Mumbai785Delhi766Karnataka452Jaipur200Bangalore187Ahmedabad111Chennai99Kolkata70Hyderabad64Chandigarh56Calcutta50Pune44Raipur37Indore35Lucknow27Guwahati23Nagpur23Surat19Rajkot16Amritsar10Telangana9SC8Agra7Rajasthan5Allahabad5Visakhapatnam3Cochin2Cuttack2Patna2Andhra Pradesh1Dehradun1Varanasi1Punjab & Haryana1

Key Topics

Section 143(3)92Section 271(1)(c)79Addition to Income54Penalty45Section 14825Section 10(38)24Long Term Capital Gains23House Property23Section 115J

ANJIS DEVELOPERS PRIVATE LIMITED,MUMBAI vs. PRINCIPLE CIT-5,MUMBAI, MUMBAI

In the result, the appeal filed by the assessee is dismissed

ITA 959/MUM/2022[2017-18]Status: DisposedITAT Mumbai20 Feb 2023AY 2017-18

Bench: Shri Kuldip Singh () & Shri Om Prakash Kant () Assessment Year: 2017-18 Anjis Developers Private Limited, Pcit-5, 2Nd Floor, Soham Apartments, Room No. 515, 5Th Floor, 208, Walkeshwar Road, Teen Vs. Aayakar Bhavan, Mk. Batti, Road, Mumbai-400006. Mumbai-400020. Pan No. Aaaca 6022 H Appellant Respondent : Assessee By S. Sriram/Dinesh Kukreja/Ssnyaknavedie Revenue By : Shri Chetan Kacha, Dr : Date Of Hearing 25/11/2022 Date Of Pronouncement : 20/02/2023

For Respondent: Assessee by S. Sriram/Dinesh
Section 270A

house property’ in respect of unsold property’ in respect of unsold flats,the Assessing Officer was he Assessing Officer was required to initiate penalty proceedings u/s 270A of the Act and initiate penalty proceedings u/s 270A of the Act and initiate penalty proceedings u/s 270A of the Act and non-initiation of penalty of penalty has rendered the assessment order

SHYAM KUMAR SADASHIVAN PILLAI,MUMBAI vs. INCOME TAX OFFICER, CIRCLE 27(3)(1), NAVI MUMBAI

Showing 1–20 of 785 · Page 1 of 40

...
22
Section 14721
Section 27121
Disallowance21

In the result, the appeal is allowed

ITA 897/MUM/2024[2015-16]Status: DisposedITAT Mumbai20 Jun 2024AY 2015-16

Bench: Ms Padmavathy S, Am & Shri Raj Kumar Chauhan, Jm

For Appellant: Shri Sukhsagar Syal, AdvocateFor Respondent: Shri G. Santosh Kumar, Sr. DR
Section 142(1)Section 143(2)Section 147Section 148Section 250Section 271(1)(b)Section 275

property during the year under consideration for Rs.91,40,000 and that no return of income has been filed. The AO issued notices under section 142(1) on various dates and the assessee filed the return of income under section 148 in response to last of the notices. The assessee paid the tax due on the income returned and filed

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)

271(1)(c) of the Act with regard to the addition 5 M/s. The Phoenix Mills Ltd. upheld by the Tribunal for less than 10% of the alleged expenses, on estimate basis. 6. In the result, both the appeals of the assessee are allowed. ITA No. 48, 49,50,51,52,241 &242/Mum/2015 7. These are appeals of the assessee

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)

271(1)(c) of the Act with regard to the addition 5 M/s. The Phoenix Mills Ltd. upheld by the Tribunal for less than 10% of the alleged expenses, on estimate basis. 6. In the result, both the appeals of the assessee are allowed. ITA No. 48, 49,50,51,52,241 &242/Mum/2015 7. These are appeals of the assessee

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)

271(1)(c) of the Act with regard to the addition 5 M/s. The Phoenix Mills Ltd. upheld by the Tribunal for less than 10% of the alleged expenses, on estimate basis. 6. In the result, both the appeals of the assessee are allowed. ITA No. 48, 49,50,51,52,241 &242/Mum/2015 7. These are appeals of the assessee

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)

271(1)(c) of the Act with regard to the addition 5 M/s. The Phoenix Mills Ltd. upheld by the Tribunal for less than 10% of the alleged expenses, on estimate basis. 6. In the result, both the appeals of the assessee are allowed. ITA No. 48, 49,50,51,52,241 &242/Mum/2015 7. These are appeals of the assessee

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)

271(1)(c) of the Act with regard to the addition 5 M/s. The Phoenix Mills Ltd. upheld by the Tribunal for less than 10% of the alleged expenses, on estimate basis. 6. In the result, both the appeals of the assessee are allowed. ITA No. 48, 49,50,51,52,241 &242/Mum/2015 7. These are appeals of the assessee

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)

271(1)(c) of the Act with regard to the addition 5 M/s. The Phoenix Mills Ltd. upheld by the Tribunal for less than 10% of the alleged expenses, on estimate basis. 6. In the result, both the appeals of the assessee are allowed. ITA No. 48, 49,50,51,52,241 &242/Mum/2015 7. These are appeals of the assessee

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)

271(1)(c) of the Act with regard to the addition 5 M/s. The Phoenix Mills Ltd. upheld by the Tribunal for less than 10% of the alleged expenses, on estimate basis. 6. In the result, both the appeals of the assessee are allowed. ITA No. 48, 49,50,51,52,241 &242/Mum/2015 7. These are appeals of the assessee

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)

271(1)(c) of the Act with regard to the addition 5 M/s. The Phoenix Mills Ltd. upheld by the Tribunal for less than 10% of the alleged expenses, on estimate basis. 6. In the result, both the appeals of the assessee are allowed. ITA No. 48, 49,50,51,52,241 &242/Mum/2015 7. These are appeals of the assessee

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)

271(1)(c) of the Act with regard to the addition 5 M/s. The Phoenix Mills Ltd. upheld by the Tribunal for less than 10% of the alleged expenses, on estimate basis. 6. In the result, both the appeals of the assessee are allowed. ITA No. 48, 49,50,51,52,241 &242/Mum/2015 7. These are appeals of the assessee

DCIT 3(3)(1), MUMBAI vs. RELIANCE GENERAL INSURANCE COMPANY LTD, MUMBAI

The appeal of the revenue is dismissed in terms of our aforesaid observations

ITA 7249/MUM/2016[2007-08]Status: DisposedITAT Mumbai16 Mar 2018AY 2007-08

Bench: Shri Rajendra, Am & Shri Ravish Sood, Jm Ita Nos. 7245 To 7249/Mum/2016 (निर्धारण वषा / Assessment Year:2007-08 To 2011-12) Dcit-3(3)(1), M/S Reliance General Room No.609, 6Th Floor, Insurance Company Ltd. बिधम/ Aayakar Bhavan, M.K. Road 570, Rectifier House, Naigum Mumbai-400 020 Cross Road, Next To Royal Vs. Industrial Estate, Mumbai-400 031 स्थामी रेखा सं./ जीआइआय सं./ Pan No. Aabcr6747B (अऩीराथी /Revenue) (प्रत्मथी / Assessee) :

For Appellant: Shri Jitendra Sanghvi, A.RFor Respondent: Shri M.V. Rajguru, D.R
Section 115JSection 143(2)Section 147Section 148Section 271(1)(c)

House, Naigum Mumbai-400 020 Cross Road, Next to Royal Vs. Industrial Estate, Mumbai-400 031 स्थामी रेखा सं./ जीआइआय सं./ PAN No. AABCR6747B (अऩीराथी /Revenue) (प्रत्मथी / Assessee) : अऩीराथी की ओय से / Revenue by : Shri M.V. Rajguru, D.R प्रत्मथी की ओय से/Assessee by : Shri Jitendra Sanghvi, A.R सुनवाई की तायीख / : 03.01.2018 Date of Hearing घोषणा की तायीख / : 16.03.2018 Date

DCIT 3(3)(1), MUMBAI vs. RELIANCE GENERAL INSURANCE COMPANY LTD, MUMBAI

The appeal of the revenue is dismissed in terms of our aforesaid observations

ITA 7246/MUM/2016[2010-11]Status: DisposedITAT Mumbai16 Mar 2018AY 2010-11

Bench: Shri Rajendra, Am & Shri Ravish Sood, Jm Ita Nos. 7245 To 7249/Mum/2016 (निर्धारण वषा / Assessment Year:2007-08 To 2011-12) Dcit-3(3)(1), M/S Reliance General Room No.609, 6Th Floor, Insurance Company Ltd. बिधम/ Aayakar Bhavan, M.K. Road 570, Rectifier House, Naigum Mumbai-400 020 Cross Road, Next To Royal Vs. Industrial Estate, Mumbai-400 031 स्थामी रेखा सं./ जीआइआय सं./ Pan No. Aabcr6747B (अऩीराथी /Revenue) (प्रत्मथी / Assessee) :

For Appellant: Shri Jitendra Sanghvi, A.RFor Respondent: Shri M.V. Rajguru, D.R
Section 115JSection 143(2)Section 147Section 148Section 271(1)(c)

House, Naigum Mumbai-400 020 Cross Road, Next to Royal Vs. Industrial Estate, Mumbai-400 031 स्थामी रेखा सं./ जीआइआय सं./ PAN No. AABCR6747B (अऩीराथी /Revenue) (प्रत्मथी / Assessee) : अऩीराथी की ओय से / Revenue by : Shri M.V. Rajguru, D.R प्रत्मथी की ओय से/Assessee by : Shri Jitendra Sanghvi, A.R सुनवाई की तायीख / : 03.01.2018 Date of Hearing घोषणा की तायीख / : 16.03.2018 Date

DCIT 3(3)(1), MUMBAI vs. RELIANCE GENERAL INSURANCE COMPANY LTD, MUMBAI

The appeal of the revenue is dismissed in terms of our aforesaid observations

ITA 7247/MUM/2016[2009-10]Status: DisposedITAT Mumbai16 Mar 2018AY 2009-10

Bench: Shri Rajendra, Am & Shri Ravish Sood, Jm Ita Nos. 7245 To 7249/Mum/2016 (निर्धारण वषा / Assessment Year:2007-08 To 2011-12) Dcit-3(3)(1), M/S Reliance General Room No.609, 6Th Floor, Insurance Company Ltd. बिधम/ Aayakar Bhavan, M.K. Road 570, Rectifier House, Naigum Mumbai-400 020 Cross Road, Next To Royal Vs. Industrial Estate, Mumbai-400 031 स्थामी रेखा सं./ जीआइआय सं./ Pan No. Aabcr6747B (अऩीराथी /Revenue) (प्रत्मथी / Assessee) :

For Appellant: Shri Jitendra Sanghvi, A.RFor Respondent: Shri M.V. Rajguru, D.R
Section 115JSection 143(2)Section 147Section 148Section 271(1)(c)

House, Naigum Mumbai-400 020 Cross Road, Next to Royal Vs. Industrial Estate, Mumbai-400 031 स्थामी रेखा सं./ जीआइआय सं./ PAN No. AABCR6747B (अऩीराथी /Revenue) (प्रत्मथी / Assessee) : अऩीराथी की ओय से / Revenue by : Shri M.V. Rajguru, D.R प्रत्मथी की ओय से/Assessee by : Shri Jitendra Sanghvi, A.R सुनवाई की तायीख / : 03.01.2018 Date of Hearing घोषणा की तायीख / : 16.03.2018 Date

DCIT 3(3)(1), MUMBAI vs. RELIANCE GENERAL INSURANCE COMPANY LTD, MUMBAI

The appeal of the revenue is dismissed in terms of our aforesaid observations

ITA 7245/MUM/2016[2011-12]Status: DisposedITAT Mumbai16 Mar 2018AY 2011-12

Bench: Shri Rajendra, Am & Shri Ravish Sood, Jm Ita Nos. 7245 To 7249/Mum/2016 (निर्धारण वषा / Assessment Year:2007-08 To 2011-12) Dcit-3(3)(1), M/S Reliance General Room No.609, 6Th Floor, Insurance Company Ltd. बिधम/ Aayakar Bhavan, M.K. Road 570, Rectifier House, Naigum Mumbai-400 020 Cross Road, Next To Royal Vs. Industrial Estate, Mumbai-400 031 स्थामी रेखा सं./ जीआइआय सं./ Pan No. Aabcr6747B (अऩीराथी /Revenue) (प्रत्मथी / Assessee) :

For Appellant: Shri Jitendra Sanghvi, A.RFor Respondent: Shri M.V. Rajguru, D.R
Section 115JSection 143(2)Section 147Section 148Section 271(1)(c)

House, Naigum Mumbai-400 020 Cross Road, Next to Royal Vs. Industrial Estate, Mumbai-400 031 स्थामी रेखा सं./ जीआइआय सं./ PAN No. AABCR6747B (अऩीराथी /Revenue) (प्रत्मथी / Assessee) : अऩीराथी की ओय से / Revenue by : Shri M.V. Rajguru, D.R प्रत्मथी की ओय से/Assessee by : Shri Jitendra Sanghvi, A.R सुनवाई की तायीख / : 03.01.2018 Date of Hearing घोषणा की तायीख / : 16.03.2018 Date

DCIT 3(3)(1), MUMBAI vs. RELIANCE GENERAL INSURANCE COMPANY LTD, MUMBAI

The appeal of the revenue is dismissed in terms of our aforesaid observations

ITA 7248/MUM/2016[2008-09]Status: DisposedITAT Mumbai16 Mar 2018AY 2008-09

Bench: Shri Rajendra, Am & Shri Ravish Sood, Jm Ita Nos. 7245 To 7249/Mum/2016 (निर्धारण वषा / Assessment Year:2007-08 To 2011-12) Dcit-3(3)(1), M/S Reliance General Room No.609, 6Th Floor, Insurance Company Ltd. बिधम/ Aayakar Bhavan, M.K. Road 570, Rectifier House, Naigum Mumbai-400 020 Cross Road, Next To Royal Vs. Industrial Estate, Mumbai-400 031 स्थामी रेखा सं./ जीआइआय सं./ Pan No. Aabcr6747B (अऩीराथी /Revenue) (प्रत्मथी / Assessee) :

For Appellant: Shri Jitendra Sanghvi, A.RFor Respondent: Shri M.V. Rajguru, D.R
Section 115JSection 143(2)Section 147Section 148Section 271(1)(c)

House, Naigum Mumbai-400 020 Cross Road, Next to Royal Vs. Industrial Estate, Mumbai-400 031 स्थामी रेखा सं./ जीआइआय सं./ PAN No. AABCR6747B (अऩीराथी /Revenue) (प्रत्मथी / Assessee) : अऩीराथी की ओय से / Revenue by : Shri M.V. Rajguru, D.R प्रत्मथी की ओय से/Assessee by : Shri Jitendra Sanghvi, A.R सुनवाई की तायीख / : 03.01.2018 Date of Hearing घोषणा की तायीख / : 16.03.2018 Date

DCIT CEN CIR 7(3), MUMBAI vs. GALAXY PREMISES P.LTD, MUMBAI

The appeals of the Revenue are dismissed

ITA 7125/MUM/2016[2007-08]Status: DisposedITAT Mumbai13 Jul 2018AY 2007-08

Bench: Shri Joginder Singh & Shri G. Manjunatha

Section 132Section 269SSection 269TSection 271DSection 271E

housing projects, cash loans/deposits, etc. As per the Revenue, the assessee violated the provisions of ITA Nos.7124 to 7129/Mum/2016 4 M/s Galaxy Premises Pvt. Ltd. section 269SS of the Act. A show cause notice was issued to the assessee as to why penalty under section 271D should not be levied. The assessee filed its submissions vide letter dated 13/07/2015, which

DCIT CEN CIR 7(3), MUMBAI vs. GALAXY PREMISES P.LTD, MUMBAI

The appeals of the Revenue are dismissed

ITA 7129/MUM/2016[2009-10]Status: DisposedITAT Mumbai13 Jul 2018AY 2009-10

Bench: Shri Joginder Singh & Shri G. Manjunatha

Section 132Section 269SSection 269TSection 271DSection 271E

housing projects, cash loans/deposits, etc. As per the Revenue, the assessee violated the provisions of ITA Nos.7124 to 7129/Mum/2016 4 M/s Galaxy Premises Pvt. Ltd. section 269SS of the Act. A show cause notice was issued to the assessee as to why penalty under section 271D should not be levied. The assessee filed its submissions vide letter dated 13/07/2015, which

DCIT CEN CIR 7(3), MUMBAI vs. GALAXY PREMISES P.LTD, MUMBAI

The appeals of the Revenue are dismissed

ITA 7127/MUM/2016[2008-09]Status: DisposedITAT Mumbai13 Jul 2018AY 2008-09

Bench: Shri Joginder Singh & Shri G. Manjunatha

Section 132Section 269SSection 269TSection 271DSection 271E

housing projects, cash loans/deposits, etc. As per the Revenue, the assessee violated the provisions of ITA Nos.7124 to 7129/Mum/2016 4 M/s Galaxy Premises Pvt. Ltd. section 269SS of the Act. A show cause notice was issued to the assessee as to why penalty under section 271D should not be levied. The assessee filed its submissions vide letter dated 13/07/2015, which

DCIT CEN CIR 7(3), MUMBAI vs. GALAXY PREMISES P.LTD, MUMBAI

The appeals of the Revenue are dismissed

ITA 7124/MUM/2016[2007-08]Status: DisposedITAT Mumbai13 Jul 2018AY 2007-08

Bench: Shri Joginder Singh & Shri G. Manjunatha

Section 132Section 269SSection 269TSection 271DSection 271E

housing projects, cash loans/deposits, etc. As per the Revenue, the assessee violated the provisions of ITA Nos.7124 to 7129/Mum/2016 4 M/s Galaxy Premises Pvt. Ltd. section 269SS of the Act. A show cause notice was issued to the assessee as to why penalty under section 271D should not be levied. The assessee filed its submissions vide letter dated 13/07/2015, which