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.

93 results for “house property”+ Business Incomeclear

Sorted by relevance

Mumbai4,663 Delhi3,504 Bangalore1,366 Chennai1,139 Kolkata758 Hyderabad534 Jaipur531 Karnataka473 Ahmedabad439 Pune347 Chandigarh279 Indore180 Cochin169 Telangana167 Surat124 Rajkot113 Raipur106 Visakhapatnam98 Nagpur93 Lucknow82 Calcutta69 Amritsar68 SC64 Cuttack63 Patna49 Agra47 Jodhpur40 Guwahati33 Dehradun23 Varanasi23 Kerala17 Rajasthan16 Allahabad14 Panaji13 Jabalpur10 Ranchi6 Orissa5 Andhra Pradesh2 Gauhati2 Punjab & Haryana2 H.L. DATTU S.A. BOBDE1 J&K1 D.K. JAIN JAGDISH SINGH KHEHAR1 ANIL R. DAVE L. NAGESWARA RAO1 A.K. SIKRI ROHINTON FALI NARIMAN1 T.S. THAKUR ROHINTON FALI NARIMAN1

Key Topics

Section 153A98 Section 143(3)97 Section 153C86 Addition to Income73 Section 6841 Section 26332 Disallowance30 Section 4025 Business Income25 Section 148

SHRI VISHWAKARAMA JEWELLERS ,AKOLA vs. DCIT AKOLA CIRCLE, AKOLA

In the result, assessee’s appeal is allowed

ITA 99/NAG/2025[2017-18]Status: DisposedITAT Nagpur22 Sept 2025AY 2017-18

Bench: Shri Narender Kumar Choudhry & Shri K.M. Roy, Accountant, Member

For Appellant: Shri S.G. GandhiFor Respondent: Shri Surjit Kumar Saha

Section 115BSection 133ASection 143(3)Section 69B

income from house property, (iii) 'profits and gains from business or profession', (iv) 'capital gains' and (v) 'income from other

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

Showing 1–20 of 93 · Page 1 of 5

22

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

property of ` 3,18,989 as business income disallowance of ` 1,36,709, which was claimed as deduction under section 24 of the Act and treating the same as business income. 11. The Assessing Officer has considered the rental income as business income for the reason that the house

SHRI DEEPAK SURESH GADGE,,NAGPUR vs. DY. CIT, CIRCLE-1 , NAGPUR

In the result, appeal filed by the assessee partly allowed

ITA 23/NAG/2018[2013-2014]Status: DisposedITAT Nagpur28 Nov 2024AY 2013-2014

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

For Appellant: Shri Manoj G. MoryaniFor Respondent: Shri Abhay Y. Marathe

income of ` 6,14,000 claimed as exempt. During the course of assessment proceedings, while verifying unsecured loans given to the assessee by M/s. Sandeep Dwellers 3 Shri Deepak Gadge Pvt. Ltd. through its Director, Shri Gaurav Agarwal, a copy of Agreement of Development dated 14/08/2009, been filed by Shri Gaurav Agarwal. As per this agreement, the erstwhile firm, through

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

business income / income from house property of appellant must have been assessable for more than one year including the AY under

DY. COMMISSIONER OF INCOME TAX, CIRCLE-3, NAGPUR, NAGPUR vs. VINODKUMAR RAJENDRALAL KOCHHAR, KAMPTEE

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

ITA 386/NAG/2023[2016]Status: DisposedITAT Nagpur31 Jul 2024

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

For Appellant: NoneFor Respondent: Shri Abhay Y. Marathe, Sr. DR

Section 139(1)Section 142Section 142(1)Section 143(2)Section 143(3)Section 147Section 148Section 250Section 44A

House Property, Income from Business, Income from Capital Gains and Income from other sources. 2. That the assessee has during

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

Income From House Property‖. The assessee is also having business income had it been interest on business loan the assessee

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 and the said character is not changed and the income doesn’t become income from trade or business

ASSTT.COMMISSIONER OF INCOME TAX CIRCLE-5, NAGPUR vs. THE NIRMAL UJWAL CREDIT CO-OP SOCIETY LTD, NAGPUR

In the result, appeal filed by the Revenue for the assessment year

ITA 390/NAG/2019[2012-13]Status: HeardITAT Nagpur27 Nov 2024AY 2012-13

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

For Appellant: Shri Manoj G. MoryaniFor Respondent: Shri Vikash Agrawal

Section 139(1)Section 143(1)Section 143(2)Section 80PSection 80P(2)

housing project as construction activity and further calculating the income from this construction activity of the appellant at the rate of 8% based on presumption basis of taxation provided in Section 44AD. Hence your Honor is requested to consider the matter in above perspective and kindly delete the additions made by the learned

M/S. FATEMA SHOEB HUSSAIN,,NAGPUR vs. ITO, WARD- 2(4),, NAGPUR

ITA 66/NAG/2015[2006-07]Status: DisposedITAT Nagpur02 Sept 2024AY 2006-07

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

For Appellant: Shri Rachit ThakarFor Respondent: Shri Abhay Y. Marathe

property bearing no. NMC House No. 232, City Survey No. 193, admeasuring 2571 sq.ft. got vested with the appellant. The appellant has paid a total consideration of Rs. 42,42,150/- for the said development agreement. This land was subsequently developed and sold in the name of M/s Maria Constructions in the name of the scheme, Nagpur. Manzil, Lal Imli

M/S. FATEMA SHOEB HUSSAIN,,NAGPUR vs. ITO, WARD- 2(4),, NAGPUR

ITA 65/NAG/2015[2005-06]Status: DisposedITAT Nagpur02 Sept 2024AY 2005-06

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

For Appellant: Shri Rachit ThakarFor Respondent: Shri Abhay Y. Marathe

property bearing no. NMC House No. 232, City Survey No. 193, admeasuring 2571 sq.ft. got vested with the appellant. The appellant has paid a total consideration of Rs. 42,42,150/- for the said development agreement. This land was subsequently developed and sold in the name of M/s Maria Constructions in the name of the scheme, Nagpur. Manzil, Lal Imli

M/S. FATEMA SHOEB HUSSAIN,,NAGPUR vs. ITO, WARD- 2(4),, NAGPUR

ITA 64/NAG/2015[2004-05]Status: DisposedITAT Nagpur02 Sept 2024AY 2004-05

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

For Appellant: Shri Rachit ThakarFor Respondent: Shri Abhay Y. Marathe

property bearing no. NMC House No. 232, City Survey No. 193, admeasuring 2571 sq.ft. got vested with the appellant. The appellant has paid a total consideration of Rs. 42,42,150/- for the said development agreement. This land was subsequently developed and sold in the name of M/s Maria Constructions in the name of the scheme, Nagpur. Manzil, Lal Imli

M/S. FATEMA SHOEB HUSSAIN,,NAGPUR vs. ITO, WARD- 2(4),, NAGPUR

ITA 67/NAG/2015[2007-08]Status: DisposedITAT Nagpur02 Sept 2024AY 2007-08

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

For Appellant: Shri Rachit ThakarFor Respondent: Shri Abhay Y. Marathe

property bearing no. NMC House No. 232, City Survey No. 193, admeasuring 2571 sq.ft. got vested with the appellant. The appellant has paid a total consideration of Rs. 42,42,150/- for the said development agreement. This land was subsequently developed and sold in the name of M/s Maria Constructions in the name of the scheme, Nagpur. Manzil, Lal Imli

MISS FATEMA SHOEB HUSSAIN,,NAGPUR vs. ITO, WARD- 2(4),, NAGPUR

ITA 68/NAG/2015[2008-09]Status: DisposedITAT Nagpur02 Sept 2024AY 2008-09

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

For Appellant: Shri Rachit ThakarFor Respondent: Shri Abhay Y. Marathe

property bearing no. NMC House No. 232, City Survey No. 193, admeasuring 2571 sq.ft. got vested with the appellant. The appellant has paid a total consideration of Rs. 42,42,150/- for the said development agreement. This land was subsequently developed and sold in the name of M/s Maria Constructions in the name of the scheme, Nagpur. Manzil, Lal Imli

MISS FATEMA SHOEB HUSSAIN,,NAGPUR vs. ITO, WARD- 2(4),, NAGPUR

ITA 69/NAG/2015[2009-10]Status: DisposedITAT Nagpur02 Sept 2024AY 2009-10

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

For Appellant: Shri Rachit ThakarFor Respondent: Shri Abhay Y. Marathe

property bearing no. NMC House No. 232, City Survey No. 193, admeasuring 2571 sq.ft. got vested with the appellant. The appellant has paid a total consideration of Rs. 42,42,150/- for the said development agreement. This land was subsequently developed and sold in the name of M/s Maria Constructions in the name of the scheme, Nagpur. Manzil, Lal Imli

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

property for sale consideration of ` 2,15,00,000, on 18/07/2016. The assessee had computed income from capital gains of ` 1,58,64,162, and claimed exemption under section 54F of the Act amounting to ` 1,58,64,162. The assessee had invested the net sale consideration in construction of residential house on 6th floor of his existing premises

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

ITA 175/NAG/2016[2010-11]Status: DisposedITAT Nagpur21 Mar 2025AY 2010-11

Section 143(3)Section 153A

house property of Rs.1,10,250/- as\nbusiness income\n5. On the facts and circumstances of the case, the learned CIT(A) erred\nin deleting the disallowance made by the Assessing Officer of Rs.33,075/-\nand treating the same as business

A,C.I.T. CENTRAL CIR.- 2(2), NAGPUR vs. SHRI DHARAMPAL R.AGRAWAL, NAGPUR

In the result, appeals filed by the Revenue are dismissed

ITA 294/NAG/2016[2010-11]Status: DisposedITAT Nagpur21 Mar 2025AY 2010-11

Section 143(3)Section 153A

house property of Rs.1,10,250/- as\nbusiness income\n5. On the facts and circumstances of the case, the learned CIT(A) erred\nin deleting the disallowance made by the Assessing Officer of Rs.33,075/-\nand treating the same as business

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

In the result, appeals filed by the Revenue are dismissed

ITA 173/NAG/2016[2008-09]Status: DisposedITAT Nagpur21 Mar 2025AY 2008-09

Section 143(3)Section 153A

house property of Rs.1,10,250/- as\nbusiness income\n5. On the facts and circumstances of the case, the learned CIT(A) erred\nin deleting the disallowance made by the Assessing Officer of Rs.33,075/-\nand treating the same as business

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

In the result, appeals filed by the Revenue are dismissed

ITA 174/NAG/2016[2009-10]Status: DisposedITAT Nagpur21 Mar 2025AY 2009-10

Section 143(3)Section 153A

house property of Rs.1,10,250/- as\nbusiness income\n5. On the facts and circumstances of the case, the learned CIT(A) erred\nin deleting the disallowance made by the Assessing Officer of Rs.33,075/-\nand treating the same as business

DY. C.I.T. CENTRAL CIR.-2(2), NAGPUR vs. M/S THANJAVUR COMMERCE PVT. LTD.,, NAGPUR

In the result, appeals filed by the Revenue are dismissed

ITA 178/NAG/2016[2011-12]Status: DisposedITAT Nagpur21 Mar 2025AY 2011-12

Section 143(3)Section 153A

house property of Rs.1,10,250/- as\nbusiness income\n5. On the facts and circumstances of the case, the learned CIT(A) erred\nin deleting the disallowance made by the Assessing Officer of Rs.33,075/-\nand treating the same as business