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21 results for “house property”+ Section 140clear

Sorted by relevance

Delhi591Karnataka464Mumbai421Bangalore191Jaipur112Chandigarh105Ahmedabad95Chennai88Hyderabad88Cochin80Kolkata56Calcutta53Indore50Raipur46Lucknow42Pune41Telangana41Cuttack27Nagpur21Rajkot18Visakhapatnam16Amritsar12SC9Surat7Rajasthan6Jodhpur5Agra5Guwahati5Patna5Varanasi4Orissa3Allahabad3Dehradun2Andhra Pradesh1A.K. SIKRI ROHINTON FALI NARIMAN1Ranchi1

Key Topics

Section 153C86Section 153A46Section 69C18Section 80I18Section 143(3)18Addition to Income14Section 14713Section 1327Disallowance7Section 148

M/S MAHESHWARI COAL BENEFICATION& INFRASTRUCTURE P. LTD,BILASPUR vs. DCIT CENTRAL CIRCLE-1(1), NAGPUR

In the result, appeals for the assessment year 2009–10 to 2013–14 are partly allowed

ITA 108/NAG/2024[2009-10]Status: DisposedITAT Nagpur26 Dec 2024AY 2009-10

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

For Appellant: Shri Sunil Kumar AgrawalFor Respondent: Shri Sandipkumar Salunke
Section 153ASection 153CSection 250

140. 8. Challenge is validity of this assessment order framed u/s 153C for the reason that it is invalid because the impugned AY is beyond the block of 6 AYs, as per the Act. 9. It is a settled proposition of law that as per section 153C, for taking action under section 153C, date of search in the case

M/S MAHESHWARI COAL BENEFICATION& INFRASTRUCTURE P. LTD,BILASPUR vs. DCIT CENTRAL CIRCLE-1(1), NAGPUR

Showing 1–20 of 21 · Page 1 of 2

6
Deduction6
Limitation/Time-bar5

In the result, appeals for the assessment year 2009–10 to 2013–14 are partly allowed

ITA 110/NAG/2024[2011-12]Status: DisposedITAT Nagpur26 Dec 2024AY 2011-12

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

For Appellant: Shri Sunil Kumar AgrawalFor Respondent: Shri Sandipkumar Salunke
Section 153ASection 153CSection 250

140. 8. Challenge is validity of this assessment order framed u/s 153C for the reason that it is invalid because the impugned AY is beyond the block of 6 AYs, as per the Act. 9. It is a settled proposition of law that as per section 153C, for taking action under section 153C, date of search in the case

M/S MAHESHWARI COAL BENEFICATION & INFRASTRUCTURE P. LTD,BILASPUR vs. DCIT CENTRAL CIRCLE-1(1), NAGPUR

In the result, appeals for the assessment year 2009–10 to 2013–14 are partly allowed

ITA 111/NAG/2024[2012-13]Status: DisposedITAT Nagpur26 Dec 2024AY 2012-13

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

For Appellant: Shri Sunil Kumar AgrawalFor Respondent: Shri Sandipkumar Salunke
Section 153ASection 153CSection 250

140. 8. Challenge is validity of this assessment order framed u/s 153C for the reason that it is invalid because the impugned AY is beyond the block of 6 AYs, as per the Act. 9. It is a settled proposition of law that as per section 153C, for taking action under section 153C, date of search in the case

M/S MAHESHWARI COAL BENEFICATION & INFRASTRUCTURE P. LTD,BILASPUR vs. DCIT CENTRAL CIRCLE-1(1), NAGPUR

In the result, appeals for the assessment year 2009–10 to 2013–14 are partly allowed

ITA 112/NAG/2024[2013-14]Status: DisposedITAT Nagpur26 Dec 2024AY 2013-14

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

For Appellant: Shri Sunil Kumar AgrawalFor Respondent: Shri Sandipkumar Salunke
Section 153ASection 153CSection 250

140. 8. Challenge is validity of this assessment order framed u/s 153C for the reason that it is invalid because the impugned AY is beyond the block of 6 AYs, as per the Act. 9. It is a settled proposition of law that as per section 153C, for taking action under section 153C, date of search in the case

M/S MAHESHWARI COAL BENEFICATION& INFRASTRUCTURE P. LTD,BILASPUR vs. DCIT CENTRAL CIRCLE-1(1), NAGPUR

In the result, appeals for the assessment year 2009–10 to 2013–14 are partly allowed

ITA 109/NAG/2024[2010-11]Status: DisposedITAT Nagpur26 Dec 2024AY 2010-11

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

For Appellant: Shri Sunil Kumar AgrawalFor Respondent: Shri Sandipkumar Salunke
Section 153ASection 153CSection 250

140. 8. Challenge is validity of this assessment order framed u/s 153C for the reason that it is invalid because the impugned AY is beyond the block of 6 AYs, as per the Act. 9. It is a settled proposition of law that as per section 153C, for taking action under section 153C, date of search in the case

VIJAY VINOD DURAGKAR,NAGPUR vs. INCOME TAX OFFICER WARD 4(4), NAGPUR

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

ITA 339/NAG/2023[2015-16]Status: DisposedITAT Nagpur18 Nov 2024AY 2015-16

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

For Appellant: Shri Kapil HiraniFor Respondent: Shri Abhay Y. Marathe
Section 148Section 56(2)(vii)Section 69

house property”, “income from business & profession” and “income from other sources”. The case was re–opened and notice under section 148 of the Income Tax Act, 1961 ("the Act") was issued on 20/03/2020. The assessee, while 3 Vijaya Vinod Duragkar responding to the notice under section 148 of the Act, vide her letter dated 30/03/2021, submitted that she having already

DY. C.I.T. CENTRAL CIR.-2(2), NAGPUR vs. SMT. ANJU SARAF, NAGPUR

In the result, all the appeals of the revenue, cross objections of the assessee are dismissed and appeals filed by the assessee are allowed

ITA 438/NAG/2016[2010-11]Status: DisposedITAT Nagpur25 Jul 2022AY 2010-11

Bench: Shrisandeepgosain & Shriarunkhodpia

For Appellant: Shri Sudesh BanthiaFor Respondent: Shri Piyush Kolhe
Section 143(3)Section 147Section 153ASection 80I

house is not taxable u/s 23(4)(b) . Without prejudice to our above submission, the Ld. AO has grossly erred in estimating the annual letting value (ALV) of flat. The AO on the basis of monthly rent of Rs 7,91,805/- received by the appellant from commercial property in Prestige Obelisk, Bangalore estimated the monthly rent of Flat

SMT. ANJU SARAF,,NAGPUR vs. A,C.I.T CENT CIR. 2(2), NAGPUR

In the result, all the appeals of the revenue, cross objections of the assessee are dismissed and appeals filed by the assessee are allowed

ITA 498/NAG/2016[2007-08]Status: DisposedITAT Nagpur25 Jul 2022AY 2007-08

Bench: Shrisandeepgosain & Shriarunkhodpia

For Appellant: Shri Sudesh BanthiaFor Respondent: Shri Piyush Kolhe
Section 143(3)Section 147Section 153ASection 80I

house is not taxable u/s 23(4)(b) . Without prejudice to our above submission, the Ld. AO has grossly erred in estimating the annual letting value (ALV) of flat. The AO on the basis of monthly rent of Rs 7,91,805/- received by the appellant from commercial property in Prestige Obelisk, Bangalore estimated the monthly rent of Flat

DY. C.I.T. CENTRAL CIR.-2(2), NAGPUR vs. SMT. ANJU SARAF, NAGPUR

In the result, all the appeals of the revenue, cross objections of the assessee are dismissed and appeals filed by the assessee are allowed

ITA 436/NAG/2016[2005-06]Status: DisposedITAT Nagpur25 Jul 2022AY 2005-06

Bench: Shrisandeepgosain & Shriarunkhodpia

For Appellant: Shri Sudesh BanthiaFor Respondent: Shri Piyush Kolhe
Section 143(3)Section 147Section 153ASection 80I

house is not taxable u/s 23(4)(b) . Without prejudice to our above submission, the Ld. AO has grossly erred in estimating the annual letting value (ALV) of flat. The AO on the basis of monthly rent of Rs 7,91,805/- received by the appellant from commercial property in Prestige Obelisk, Bangalore estimated the monthly rent of Flat

DY. C.I.T. CENTRAL CIR.-2(2), NAGPUR vs. SMT. ANJU A. SARAF, NAGPUR

In the result, all the appeals of the revenue, cross objections of the assessee are dismissed and appeals filed by the assessee are allowed

ITA 512/NAG/2016[2009-10]Status: DisposedITAT Nagpur25 Jul 2022AY 2009-10

Bench: Shrisandeepgosain & Shriarunkhodpia

For Appellant: Shri Sudesh BanthiaFor Respondent: Shri Piyush Kolhe
Section 143(3)Section 147Section 153ASection 80I

house is not taxable u/s 23(4)(b) . Without prejudice to our above submission, the Ld. AO has grossly erred in estimating the annual letting value (ALV) of flat. The AO on the basis of monthly rent of Rs 7,91,805/- received by the appellant from commercial property in Prestige Obelisk, Bangalore estimated the monthly rent of Flat

DY. C.I.T. CENTRAL CIR.-2(2), NAGPUR vs. SMT. ANJU A. SARAF, NAGPUR

In the result, all the appeals of the revenue, cross objections of the assessee are dismissed and appeals filed by the assessee are allowed

ITA 511/NAG/2016[2008-09]Status: DisposedITAT Nagpur25 Jul 2022AY 2008-09

Bench: Shrisandeepgosain & Shriarunkhodpia

For Appellant: Shri Sudesh BanthiaFor Respondent: Shri Piyush Kolhe
Section 143(3)Section 147Section 153ASection 80I

house is not taxable u/s 23(4)(b) . Without prejudice to our above submission, the Ld. AO has grossly erred in estimating the annual letting value (ALV) of flat. The AO on the basis of monthly rent of Rs 7,91,805/- received by the appellant from commercial property in Prestige Obelisk, Bangalore estimated the monthly rent of Flat

SMT. ANJU SARAF,,NAGPUR vs. A,C.I.T CENT CIR. 2(2), NAGPUR

In the result, all the appeals of the revenue, cross objections of the assessee are dismissed and appeals filed by the assessee are allowed

ITA 499/NAG/2016[2009-10]Status: DisposedITAT Nagpur25 Jul 2022AY 2009-10

Bench: Shrisandeepgosain & Shriarunkhodpia

For Appellant: Shri Sudesh BanthiaFor Respondent: Shri Piyush Kolhe
Section 143(3)Section 147Section 153ASection 80I

house is not taxable u/s 23(4)(b) . Without prejudice to our above submission, the Ld. AO has grossly erred in estimating the annual letting value (ALV) of flat. The AO on the basis of monthly rent of Rs 7,91,805/- received by the appellant from commercial property in Prestige Obelisk, Bangalore estimated the monthly rent of Flat

M/S NEW VIRAJ HOUSING AGENCY,NAGPUR vs. ACIT, CENTRAL CIRCLE-1(1), NAGPUR

In the result, the appeals filed by the assessee for all the three years is allowed

ITA 183/NAG/2017[2010-11]Status: DisposedITAT Nagpur28 Jun 2022AY 2010-11

Bench: Shri Sandeep Gosain, Jm & Shri Arun Khodpia, Am

For Appellant: Shri Sudesh Banthia CAFor Respondent: Shri Piyush Kolhe (CIT-DR)
Section 132Section 133ASection 133A(3)(ia)Section 139Section 143(2)Section 153ASection 153C

140/- for AY 2011-12 and Rs 1,12,27,727/- for AY 2012-13. Aggrieved with the said decision the assessee filed an appeal before the Ld. CIT(A). 4. During the proceedings before the first appellate authority, the Ld. counsel for the assessee contended that only survey action u/s 133A was carried out at the aforesaid business premises

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

house property which is rental income of the appellant. 4 Makarand Madhusudan Joshi ITA no.382/Nag./2023 Therefore, in view of the arguments advanced by the Ld. AR and documents placed on record, I am of the considered view that the addition made of Rs. 93,000/- as unexplained Money u/s 69A is incorrect and hence addition made under

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

DCIT-CC-1(3), NAGPUR, NAGPUR vs. R.B.S.D. AND F.N. DAS(EXPORT FIRM), VIZIANAGRAM

In the result, appeal filed by the Revenue is dismissed

ITA 234/NAG/2023[2020-21]Status: DisposedITAT Nagpur25 Oct 2024AY 2020-21

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

For Appellant: Shri Manoj G. MoryaniFor Respondent: Shri Sandipkumar Salunke
Section 132Section 139(1)Section 142(1)Section 143(2)Section 37(1)Section 69C

House was not used for the business purpose of the assessee. The AO has, in the assessment order, nowhere doubted about the source of expenditure of ₹74,51,358/-. Therefore, the addition should have been made u/s 37 and not u/s. 69C r.w.s. 115BBE of the Act. Section 69C is reproduced hereunder for kind reference- “Unexplained expenditure, etc. Where

ASSTT.COMMISSIONER OF INCOME TAX CIRCLE-1, NAGPUR vs. VISHNU GILTS PVT.LT, NAGPUR

In the result, appeal filed by the Revenue is dismissed

ITA 237/NAG/2018[2012-13]Status: DisposedITAT Nagpur25 Oct 2024AY 2012-13

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

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

housing & infrastructure sector, found it expedient to invest in a company under cement industry which would have fetched good returns in future. The appellant company further submitted that it had earlier raised share capital at similar premium amount of Rs. 190/- per share of face value of Rs.10/- per share from one of the group company i.e M/s Nandlal Enterprises

DY COMMISSIONER OF INCOME TAX , CIRCLE-1, NAGPUR vs. M/S NIHAL GITS PVT.LTD , NAGPUR

In the result, appeal filed by the Revenue is dismissed

ITA 95/NAG/2018[2012-2013]Status: DisposedITAT Nagpur25 Oct 2024AY 2012-2013

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

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

housing & infrastructure sector, found it expedient to invest in a company under cement industry which would have fetched good returns in future. The appellant company further submitted that it had earlier raised share capital at similar premium amount of Rs. 190/- per share of face value of Rs.10/- per share from one of the group company i.e M/s Nandlal Enterprises

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE -1, NAGPUR vs. M/S RAGHAV FINVEST PVT LTD , NAGPUR

In the result, appeal filed by the Revenue is dismissed

ITA 121/NAG/2020[2012-13]Status: DisposedITAT Nagpur25 Oct 2024AY 2012-13

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

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

housing & infrastructure sector, found it expedient to invest in a company under cement industry which would have fetched good returns in future. The appellant company further submitted that it had earlier raised share capital at similar premium amount of Rs. 190/- per share of face value of Rs.10/- per share from one of the group company i.e M/s Nandlal Enterprises

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(1), NAGPUR vs. DEEPAK SURESH GADGE, NAGPUR

In the result, appeal of the Revenue is dismissed

ITA 99/NAG/2023[2018-19]Status: DisposedITAT Nagpur03 Apr 2025AY 2018-19

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

Section 132Section 153Section 69C

Properties Pvt. Ltd. vide order dated 27/10/2017 iv. ITAT order in ITA No. 1502/AHD/2015 in the case of Nishant Construction Pvt. Ltd. vide order dated 14/02/2017 v. Common Cause (A Registered Society) vs. Union of India (2017) 77 taxmann.com 245 (SC) vi. PCIT vs. Umesh Ishrani (2019) 108 taxmann.com 437 (Bom.) vii. Sunil Kumar Sharma vs. DCIT (2023) 146 taxmann.com