Search: house property | BharatTax

Search ITAT High Courts Supreme Court Phrases AI Research History

Filters

Sort by

Assessment Year

Order Date From

Order Date To

Judge Name

BharatTax.net

Free search engine for ITAT (Income Tax Appellate Tribunal) judgments across all 28 benches in India.

Quick Links

Search Judgments
Browse by Bench
Recent Judgments

About

BharatTax provides free access to Income Tax Appellate Tribunal orders for legal research and reference.

© 2026 BharatTax.net. All rights reserved.

144 results for “house property”

Sorted by relevance

Mumbai6,397 Delhi5,031 Bangalore1,885 Chennai1,699 Kolkata999 Hyderabad978 Jaipur965 Ahmedabad963 Pune943 Karnataka867 Chandigarh526 Cochin380 Indore371 Surat363 Visakhapatnam343 Telangana240 Amritsar202 Rajkot165 Raipur152 Nagpur144 Cuttack144 Lucknow133 Agra95 SC88 Patna87 Calcutta80 Jodhpur73 Guwahati56 Dehradun47 Allahabad37 Ranchi35 Varanasi26 Rajasthan24 Jabalpur23 Kerala22 Panaji17 Orissa9 Punjab & Haryana6 A.K. SIKRI ROHINTON FALI NARIMAN5 Gauhati2 Himachal Pradesh2 Andhra Pradesh2 J&K1 T.S. THAKUR ROHINTON FALI NARIMAN1 ANIL R. DAVE SHIVA KIRTI SINGH1 ANIL R. DAVE L. NAGESWARA RAO1 ARIJIT PASAYAT C.K. THAKKER1 H.L. DATTU S.A. BOBDE1 D.K. JAIN JAGDISH SINGH KHEHAR1

Key Topics

Addition to Income74 Section 143(3)72 Section 153C72 Section 153A65 Section 6832 Section 54F31 Deduction31 Section 14830 Disallowance28 Section 80I

THE VIDHARBHA PREMIER CO-OPERATIVE HOUSING SOCIETY LTD,,NAGPUR vs. TAX RECOVERY OFFICER, RANGE-6, NAGPUR

In the result these appeals by the assessee and revenue stand allowed for statistical purposes

ITA 232/NAG/2012[2009-10]Status: DisposedITAT Nagpur09 Jan 2017AY 2009-10

Bench: Shri Shamim Yahya & Shri Ram Lal Negi..

For Appellant: Shri Alok Bha gatFor Respondent: Shri A.R. Ninawe

Section 80PSection 80P(2)(a)Section 80P(2)(c)Section 80P(2)(d)

house property, providing houses in the form of residential apartments to its members, etc. the activities being duly incorporated in the bye-laws

ITO, WARD-6(1),, NAGPUR vs. THE VIDARBHA PREMIER CO-OP. HOUSING SOCIETY,, NAGPUR

Showing 1–20 of 144 · Page 1 of 8

...

27

Section 143(2)25

House Property19

In the result these appeals by the assessee and revenue stand allowed for statistical purposes

ITA 224/NAG/2012[2009-10]Status: DisposedITAT Nagpur09 Jan 2017AY 2009-10

Bench: Shri Shamim Yahya & Shri Ram Lal Negi..

For Appellant: Shri Alok Bha gatFor Respondent: Shri A.R. Ninawe

Section 80PSection 80P(2)(a)Section 80P(2)(c)Section 80P(2)(d)

house property, providing houses in the form of residential apartments to its members, etc. the activities being duly incorporated in the bye-laws

JEETENDRA CHANDRAKANT NAYAK,NAGPUR vs. ASSISTANT COMMISSIONER OF INCOM TAX(OSD), NAGPUR

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

ITA 368/NAG/2023[2015-2016]Status: DisposedITAT Nagpur27 Jun 2024AY 2015-2016

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri M.G.Moryani, AdvocateFor Respondent: Shri Rajat Singhai, Sr. DR

Section 143(3)Section 234ASection 250Section 54F

house properties as under; Sr. Address of Property Whether Let out/SOP Income from No. co-owned property 1 E-1, Plot

SHRIRAM NARAYAN TIKDE,NAGPUR vs. INCOME TAX, WARD 4(4) , NAGPUR

ITA 89/NAG/2021[2008-09]Status: DisposedITAT Nagpur27 Jan 2025AY 2008-09

Bench: Shri V. Durga Rao

For Appellant: Shri Abhay AgrawalFor Respondent: Shri Abhay Y. Marathe

Section 143(3)Section 147Section 148Section 154Section 234BSection 50C(2)Section 54Section 68

house property sold i.e at Shanti Nagar, Nagpur. The investment in new house property Janaki Nagar was in fact made

SHRI RAJESH DAYARAMANI,,NAGPUR vs. ACIT, CIR-8,, NAGPUR

In the result, assessee’s appeal is allowed

ITA 449/NAG/2013[2009-10]Status: DisposedITAT Nagpur29 Jun 2017AY 2009-10

Bench: Shri P.K. Bansal & Shri Amarjit Singh

For Appellant: Shri K.P. DewaniFor Respondent: Shri A.R. Ninawe

Section 142(1)Section 143(1)Section 143(2)Section 44ASection 54F

house property located at Kamptee Road on 9th June 2008. The assessee has constructed residential house which has been completed

SHRI MAHESH DEVDUTTA GUPTA,,NAGPUR vs. ACIT, CENTRAL CIRCLE- 2(3),, NAGPUR

In the result, the addition so made is directed to be deleted and the ground of appeal is allowed

ITA 143/NAG/2017[2005-06]Status: DisposedITAT Nagpur10 Jun 2022AY 2005-06

Bench: Shri Vikram Singh Yadav & Shri Yogesh Kumar U.S

For Appellant: Shri Rajesh V.Loya, CAFor Respondent: Shri Vitthal Bhosale, JCIT

house property being let out and the facilities are to be provided where property is to be let out. It was submitted

SANJAY GULABCHAND GUPTA,NAGPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX,CIRCLE-4, NAGPUR

In the result, appeal by the assessee stands dismissed

ITA 210/NAG/2023[2017-18]Status: DisposedITAT Nagpur14 Feb 2025AY 2017-18

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Smt. Veena AgrawalFor Respondent: Shri Abhay Y. Marathe

Section 143(2)Section 54Section 54F

House Property is of Rs. 2,68,73,530/-. The relevant ledger account of Sanjay Gupta House is enclosed herewith

SHRI SUBUR KUMAR BANERJEE,,NAGPUR vs. A.C.I.T. (OSD) O/O C.I.T.-1, NAGPUR

In the result, assessee’s appeal is allowed

ITA 155/NAG/2017[2011-12]Status: DisposedITAT Nagpur28 Apr 2022AY 2011-12

Bench: Shri Sandeep Gosain & Shri Arun Khodpia

For Appellant: Shri Manoj G. Moryani, Advocate a/wFor Respondent: Ms. Agnes P. Thomas

Section 24Section 24BSection 250

house property. 24. Income chargeable under the head "Income from house property" shall be computed after making the following deductions

NARESH VASANTRAI TRIVEDI,NAGPUR vs. ACIT, CENTRAL CIRCLE 1(3), NAGPUR

In the result, appeal filed by the assessee is partly allowed

ITA 108/NAG/2021[2014-15]Status: DisposedITAT Nagpur20 Jun 2024AY 2014-15

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Kapil HiraniFor Respondent: Shri Kailash C. Kanojiya

Section 132Section 271(1)(c)

house property from the houses owned by the Appellant without providing any cogent reasons for the same and further by ignoring

NARESH VASANTRAI TRIVEDI,NAGPUR vs. ACIT, CENTRAL CIRCLE 1(3), NAGPUR

In the result, appeal filed by the assessee is partly allowed

ITA 107/NAG/2021[2013-14]Status: DisposedITAT Nagpur20 Jun 2024AY 2013-14

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Kapil HiraniFor Respondent: Shri Kailash C. Kanojiya

Section 132Section 271(1)(c)

house property from the houses owned by the Appellant without providing any cogent reasons for the same and further by ignoring

NARESH VASANTRAI TRIVEDI,NAGPUR vs. ACIT, CENTRAL CIRCLE 1(3), NAGPUR

In the result, appeal filed by the assessee is partly allowed

ITA 106/NAG/2021[2011-12]Status: DisposedITAT Nagpur20 Jun 2024AY 2011-12

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Kapil HiraniFor Respondent: Shri Kailash C. Kanojiya

Section 132Section 271(1)(c)

house property from the houses owned by the Appellant without providing any cogent reasons for the same and further by ignoring

NARESH VASANTRAJ TRIVEDI,NAGPUR vs. ACIT, CENTRAL CIRCLE 1(3), NAGPUR

In the result, appeal filed by the assessee is partly allowed

ITA 105/NAG/2021[2010-11]Status: DisposedITAT Nagpur20 Jun 2024AY 2010-11

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Kapil HiraniFor Respondent: Shri Kailash C. Kanojiya

Section 132Section 271(1)(c)

house property from the houses owned by the Appellant without providing any cogent reasons for the same and further by ignoring

DY. C.I.T. CENTRAL CIR.-2(2), NAGPUR vs. M/S SHREE AGRAWAL FINANCE INDIA P. LTD.,, NAGPUR

In the result, Revenue’s appeal is dismissed

ITA 176/NAG/2016[2011-12]Status: DisposedITAT Nagpur15 May 2025AY 2011-12

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Sachin V. LuthraFor Respondent: Harshad S. Vengurlekar

Section 10(34)Section 10(35)Section 132Section 139(1)Section 143(3)Section 153ASection 24

house property under section 22 the assessee has to fulfil three conditions namely property should consist of any building or land

DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-2, NAGPUR vs. M/S SAS DEVELOPERS & ENGINEERS `, NAGPUR

In the result, the appeal filed by department is dismissed

ITA 82/NAG/2020[2015-16]Status: DisposedITAT Nagpur18 Jun 2024AY 2015-16

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Manoj Moriyani, AdvocateFor Respondent: Shri Surjit Kumar Saha, Sr.DR

Section 143(3)Section 24

property. Even in simple Housing Loan the house which is financed in mortgaged by the bank. 4.9 The assessee also

D.C.I.T. CIR,8, NAGPUR vs. SHRI SANJAY PRAMOD NASHINE, GONDIA

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

ITA 476/NAG/2014[2010-11]Status: DisposedITAT Nagpur08 Mar 2018AY 2010-11

Bench: Shri G.D. Agrawal & Shri Mahavir Singh

For Appellant: Shri Gitesh Kumar, Senior DRFor Respondent: Shri Mahavir Atal, CA

Section 2(14)(iii)Section 23(4)

property when assessee shows two house properties.” 7. Brief facts relating to this issue are that the Assessing Officer observed

ANANT GAJANAN BANCHPALLIWAR,,NAGPUR vs. ITO-WARD-5(1),, NAGPUR

In the result this appeal by the assessee is allowed for statistical purposes

ITA 285/NAG/2014[2010-11]Status: DisposedITAT Nagpur13 Jan 2017AY 2010-11

Bench: Shri Shamim Yahya. (S.M.C.)

For Appellant: Shri V.V.SaranjameFor Respondent: Shri A.R. Ninawe

Section 143(2)Section 148Section 285Section 68

House Property belonged to UF, after verifying certain documents of Ancestral Property. The Learned CIT(A) also held that the Unexplained

SUSHILA BHAURAO DESHMUKH,AMRAVATI vs. PRINCIPAL COMMISSIONER OF INCOME TAX-1, NAGPUR

In the result, appeal filed by the assessee is allowed

ITA 76/NAG/2022[2017-18]Status: DisposedITAT Nagpur20 Sept 2024AY 2017-18

Bench: Shri V. Durgarao & Shrik.M. Roy, Accountant, Member

For Appellant: ShriK.P. DewaniFor Respondent: Shri Sandeep Salunke

Section 143(3)Section 263Section 263(1)Section 54BSection 54E

property consists of land and a house property constructed on it. The provisions of Sec.54B specifically mention about capital gain

DY. C.I.T. CENTRAL CIR.-1(3), NAGPUR vs. M/S GIGEO CONSTRUCTION CO.PVT. LTD, NAGPUR

In the result, appeal filed by the assessee for the A

ITA 486/NAG/2016[2007-08]Status: DisposedITAT Nagpur09 Sept 2024AY 2007-08

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Manoj G. Moryani a/wFor Respondent: Shri Kailash C. Kanojiya

Section 40Section 40A(3)

house property without taking into consideration the decision of the Delhi High Court in the case of Ansal Housing Finance

DY. C.I.T. CENTRAL CIR.-1(3), NAGPUR vs. M/S GIGEO CONSTRUCTION CO.PVT. LTD, NAGPUR

In the result, appeal filed by the assessee for the A

ITA 488/NAG/2016[2009-10]Status: DisposedITAT Nagpur09 Sept 2024AY 2009-10

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Manoj G. Moryani a/wFor Respondent: Shri Kailash C. Kanojiya

Section 40Section 40A(3)

house property without taking into consideration the decision of the Delhi High Court in the case of Ansal Housing Finance

GIGEO CONSTRUCTION CO. PVT. LTD.,,NAGPUR vs. ACIT, CENTRAL CIRCLE- 1(3),, NAGPUR

In the result, appeal filed by the assessee for the A

ITA 97/NAG/2017[2003-04]Status: DisposedITAT Nagpur09 Sept 2024AY 2003-04

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Manoj G. Moryani a/wFor Respondent: Shri Kailash C. Kanojiya

Section 40Section 40A(3)

house property without taking into consideration the decision of the Delhi High Court in the case of Ansal Housing Finance