BharatTax.net
SearchITATHigh CourtsSupreme CourtPhrasesAI ResearchHistory

Filters

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.

8 results for “house property”+ Section 234Bclear

Sorted by relevance

Mumbai378Delhi349Bangalore168Jaipur68Ahmedabad52Chennai22Agra18Hyderabad15Kolkata13Indore13Pune13Lucknow10Visakhapatnam8Surat8Nagpur8Patna6Jodhpur5Chandigarh4Ranchi3Rajkot1SC1Cochin1

Key Topics

Section 143(3)11Section 26310Section 234A8Addition to Income6Section 50C5Section 543Section 683Section 143(2)2Section 2502Capital Gains

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 property, to bring into operation, the proviso to section S4F. The rejection of the claim for exemption would arise if only the property stands in the name of the assessee, namely, individual or HUF. Given the fact that the assessee had not owned the property in her name only to the exclusion of anybody else including the husband

2
Survey u/s 133A2
House Property2

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 was completed on 31/07/2008 i.e within three years of sale deed of property sold dt. 06/11/2007. 6. That apart from incorrect appreciation of fact regarding period of construction, there is no other objection/s raised with regards to deduction u/s 54 by the learned AO during assessment proceedings and remand proceedings as well as by learned CIT(A) during

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

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 estate

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

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

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

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