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10 results for “house property”+ Section 133(1)(d)clear

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Key Topics

Section 4018Section 26310Section 689Section 143(3)8Addition to Income8Section 69A6Exemption4Section 69C3Section 139(1)3Section 148

RAVINDRA MADANLAL KHANDELWAL,AKOLA vs. DCIT/ACIT CIRCLE , AKOLA

In the result, appeal filed by the assessee is allowed for statistical purposes

ITA 375/NAG/2024[2018-19]Status: DisposedITAT Nagpur18 Nov 2024AY 2018-19

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

For Appellant: Shri Mahavir AtalFor Respondent: Shri Sandipkumar Salunke
Section 142(1)Section 143Section 144BSection 68

d) Amount of loan repaid during the year:- Your kindness may kindly appreciate that most of the loans were repaid during the year. This fact can be verified from the confirmation ledgers attached herewith as Annexure 1. To highlight the factum that the loans were duly repaid through the banking channel, the assessee had also submitted the bank statements before

3
House Property3
Deduction3

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(1), NAGPUR, NAGPUR vs. M/S. SUFLAM INFRA PROJECT LTD, NAGPUR

In the result, the departmental appeal is dismissed

ITA 46/NAG/2021[2014-15]Status: DisposedITAT Nagpur29 Jul 2024AY 2014-15

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

For Appellant: Shri Kapil Hirani, Adv &For Respondent: Shri Kailash C. Kanojiya, CTI DR
Section 143(3)Section 263Section 68

house property', in respect of which there was a sharp divergence of opinion amongst the High Courts, was clarificatory and declaratory in nature and consequently retrospective. Similarly, in Brij Mohan Das Laxman Das v. CIT (1997) 90 Taxman 41 (SC), explanation 2 added to section 40of the Act was held to be declaratory in nature and, therefore, retrospective. (Reference Page

SUFALAM INFRA PROJECTS LTD ,NAGPUR vs. PR. CIT (CENTRAL ), NAGPUR

In the result, the departmental appeal is dismissed

ITA 97/NAG/2019[2014-15]Status: DisposedITAT Nagpur29 Jul 2024AY 2014-15

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

For Appellant: Shri Kapil Hirani, Adv &For Respondent: Shri Kailash C. Kanojiya, CTI DR
Section 143(3)Section 263Section 68

house property', in respect of which there was a sharp divergence of opinion amongst the High Courts, was clarificatory and declaratory in nature and consequently retrospective. Similarly, in Brij Mohan Das Laxman Das v. CIT (1997) 90 Taxman 41 (SC), explanation 2 added to section 40of the Act was held to be declaratory in nature and, therefore, retrospective. (Reference Page

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)

D E R PER K.M. ROY, A.M. The Revenue has filed appeals for the assessment year 2007–08 and 2009–10, which arose out of the impugned orders of even date 21/06/2016, and the assessee has also filed its appeal for the assessment year 2003–04, M/s. Gigeo Construction Co. Pvt. Ltd. which arose out of the impugned order dated

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)

D E R PER K.M. ROY, A.M. The Revenue has filed appeals for the assessment year 2007–08 and 2009–10, which arose out of the impugned orders of even date 21/06/2016, and the assessee has also filed its appeal for the assessment year 2003–04, M/s. Gigeo Construction Co. Pvt. Ltd. which arose out of the impugned order dated

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)

D E R PER K.M. ROY, A.M. The Revenue has filed appeals for the assessment year 2007–08 and 2009–10, which arose out of the impugned orders of even date 21/06/2016, and the assessee has also filed its appeal for the assessment year 2003–04, M/s. Gigeo Construction Co. Pvt. Ltd. which arose out of the impugned order dated

DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(1), NAGPUR, NAGPUR vs. MAKARAND MADHUSUDAN JOSHI, NAGPUR

In the result, appeal by the Revenue stands dismissed

ITA 382/NAG/2023[2019-20]Status: DisposedITAT Nagpur14 Feb 2025AY 2019-20

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

For Appellant: Smt. Veena AgrawalFor Respondent: Shri Abhay Y. Marathe
Section 133ASection 139(1)Section 142(1)Section 143(2)Section 147Section 148Section 68Section 69ASection 69C

D E R PER V. DURGA RAO, J.M. This appeal by the Revenue is directed against the impugned order dated 28/09/2023, passed by the learned Commissioner of Income Tax (Appeals)–3, Nagpur, [“learned CIT(A)”], for the assessment year 2019–20. 2. In its appeal, the Revenue has raised following grounds:– “1. The Ld. CIT(A) has erred in deleting

SHAILESH CHAMPAKLAL VAKHARIA,NAGPUR vs. ASSISSTANT COMMISSIONER OF INCOME (CENTRAL) CIRCLE - 1(1), NAGPUR

In the result, appeal filed by the assessee stands allowed

ITA 344/NAG/2023[2017-18]Status: DisposedITAT Nagpur16 Jun 2025AY 2017-18

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

For Appellant: Smt. Veena AgrawalFor Respondent: Shri Pankaj Kumar
Section 132Section 139(1)Section 143(3)Section 153CSection 69A

D E R PER K.M. ROY, A.M. By this appeal, the assessee has challenged the impugned order dated 22/12/2022, passed by the learned Commissioner of Income Tax (Appeals)–3, Nagpur, [for short, “learned CIT(A)”]. 2. Following grounds have been raised by the assessee:– “1. Whether the Ld. CIT(A) is justified in law and fact in sustaining addition

ACIT-CENTRAL CIRCLE -2(1), NAGPUR vs. SHRI NANDKUMAR KHATTUMAL HARCHANDANI , NAGPUR

In the result, appeal of the Revenue stands dismissed

ITA 411/NAG/2019[2015-16]Status: DisposedITAT Nagpur25 Feb 2025AY 2015-16

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

For Appellant: Shri Manoj G. MoryaniFor Respondent: Shri Sandipkumar Salunke
Section 10(38)Section 68

house property, income from business and income from other sources. The assessee has also shown income from exempt capital gains from transfer of equity shares. 7 Shri Nandkumar Khatumal Harchandani ITA no.410/Nag./2019 A.Y. 2014–15 The assessee has purchased 422500 shares of Swift IT Infrastructure and Services Ltd. by cheque on 16/03/2012 during the previous year relevant to Asstt

MADHUR LAXMAN GADIKAR,NAGPUR vs. ITO WARD 4(1), NAGPUR

In the result, assessee’s appeal is allowed for statistical purposes

ITA 406/NAG/2025[2016-17]Status: DisposedITAT Nagpur08 Oct 2025AY 2016-17

Bench: Shri Pavan Kumar Gadalemadhur Laxman Gadikar, Kharbikar Mohalla, House No.426–B Ward No.27, Golibar Chowk ……………. Appellant Jaganath Gol, Nagpur-440018, Maharashtra, Pan – Avzpg3725G V/S Income Tax Officer ……………. Respondent Ward–4(1), Nagpur Assessee By :Shri Abhishek Kumar. A.R. Revenue By :Shri Surjit Kumar Saha.Sr. D.R.

For Appellant: Shri Abhishek Kumar. A.RFor Respondent: Shri Surjit Kumar Saha.Sr. D.R
Section 115BSection 148Section 56(2)(vii)Section 69

House no.426–B Ward no.27, Golibar Chowk ……………. Appellant Jaganath Gol, Nagpur-440018, Maharashtra, PAN – AVZPG3725G v/s Income Tax Officer ……………. Respondent Ward–4(1), Nagpur Assessee by :Shri Abhishek Kumar. A.R. Revenue by :Shri Surjit Kumar Saha.Sr. D.R. Date of Hearing – 07/10/2025 Date of Order – 08/10/2025 O R D E R The assessee has filed appeal against the order dated 31/05/2024