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7 results for “house property”+ Section 234Aclear

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Key Topics

Section 234A10Addition to Income7Section 143(3)6Section 50C5Section 143(2)3Section 23Section 2502Section 54F2Section 682Business Income

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

section 54F as the assessee owned more than once residential house at the time of transfer, therefore order passed is unjustified, unwarranted and excessive. 3] On the facts and circumstances the Commissioner of Income Tax Appeal, National Faceless Appeal Centre erred in not considering as per law and on the facts of the case in confirming that the properties jointly

2
Disallowance2
Survey u/s 133A2

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
Section 68

234A and 234B of the Income Tax Act and the learned CIT(A) erred in confirming the action of the AO. (14) That for any other ground with kind permission of your honour at the time of hearing of appeal. 2. Ground No.1 is general in nature and ground no. 13 is consequential in nature, it does not require

M/S. HARIHAR INFRASTUCTURE DEVELOPMENT CORPORATION LTD.,,NAGPUR vs. THE DY.CIT, CIRCLE- 1,, NAGPUR

In the result, appeal of the assessee is partly allowed in terms of our aforesaid observations

ITA 60/NAG/2015[2010-11]Status: DisposedITAT Nagpur09 May 2022AY 2010-11

Bench: Shri Ravish Sood & Shri Jamlappa D Battullआयकर अपील सं. / Ita No. 60/Nag/2015 "नधा"रण वष" / Assessment Year : 2010-11 M/S. Harihar Infrastructure Development Corporation Ltd.; G-3, Amar Palace, Opp. Patwardhan Ground, Dhantoli, Nagpur-12. Pan : Aabch9888H .......अपीलाथ" / Appellant बनाम / V/S. The Deputy Commissioner Of Income Tax, Circle-1, Nagpur. ……""यथ" / Respondent Assessee By : Shri S. Shriram, Ar Revenue By : Shri Pradeep Headoo, Dr

For Appellant: Shri S. Shriram, ARFor Respondent: Shri Pradeep Headoo, DR
Section 143(1)Section 143(2)Section 143(3)Section 2Section 2(14)Section 2(14)(ii)Section 234A

section 234A, 234B & 234C of I T Act, 1961 is unjustified, unwarranted and excessive. 11. The assessee craves leave to add/alter any of the grounds of appeal at the time of hearing.” 2. Succinctly stated, the assessee company which is engaged in the business of developing housing projects had filed its return of income 4 M/s. Harihar Infrastructure Development Corporation

SHYAMKUMAR CHANDULAL SUGANDH,NAGPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(2), NAGPUR

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

ITA 303/NAG/2023[2020-21]Status: DisposedITAT Nagpur09 Sept 2024AY 2020-21

Bench: Shri V. Durga Rao

For Appellant: Shri Manoj G. MoryaniFor Respondent: Shri Abhay Y. Marathe
Section 132(1)Section 143(3)Section 234A

house property, income from business and income from other sources and agricultural income at ` 2,09,937. The assessee earned commission @ 1% and for brokerage the assessee earned brokerage @ 1% only. In the return of income, the assesse has shown income from business namely M/s. Shyamkumar Sugandh, and shown net profit at ` 20,93,207, and income from other sources

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
Section 234A

234A, 234B and 234C of the Income Tax Act, 1961, without prejudice the levy of interest is unjustified, unwarranted and excessive. 6. The appellant craves leave to amend or alter any ground or grounds of appeal or raise any ground or grounds at the time of hearing of the appeal‖ 3. Fact in Brief:- The assessee derives income from real

PRITAM SINGH CHARAN SINGH GUJJAR,NAGPUR vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-4,, NAGPUR

In the result, appeal filed by the assessee is allowed

ITA 406/NAG/2023[2015-16]Status: DisposedITAT Nagpur18 Sept 2024AY 2015-16

Bench: Shri V. Durga Rao

For Appellant: Shri Bhavesh MoryaniFor Respondent: Shri Abhay Y. Marathe
Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 234ASection 48Section 50C

234A, 234B and 234C of the Income Tax Act is unjustified, unwarranted and excessive. 5. The assessee craves leave to amend, add or take a new ground or grounds at the time of hearing.” 3. The sole point of dispute is whether the addition of ` 3,22,000, towards difference between the fair market value on the same consideration

JASIBAI DAYARAM AMLANI,AMRAVATI vs. DCIT AMRAVATI CIRCLE, AMRAVATI

In the result, appeal of the Assessee is partly allowed

ITA 749/NAG/2025[2014-15]Status: DisposedITAT Nagpur12 Feb 2026AY 2014-15

Bench: Dr. Manish Borad

For Appellant: Shri Rajesh Loya, CAFor Respondent: Shri Surjit Kumar Saha, Sr.DR
Section 143(2)Section 143(3)Section 144(3)Section 234ASection 250Section 40A(2)(b)

Housing Board Colony, Amravati-444 603 PAN : AAOPA 6966 F (Appellant) (Respondent) For Assessee : Shri Rajesh Loya, CA For Revenue : Shri Surjit Kumar Saha, Sr.DR Date of Hearing : 04.02.2026 Date of Pronouncement : 12.02.2026 ORDER This appeal at the instance of the assessee is directed against the order of Ld. ADDL/JCIT (Appeals), Udaipur [“CIT(A)”], dated 07/10/2025 passed