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68 results for “house property”+ Section 24clear

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Mumbai3,144 Delhi2,904 Bangalore987 Karnataka683 Chennai659 Jaipur582 Ahmedabad523 Hyderabad488 Kolkata483 Pune337 Chandigarh305 Surat237 Indore231 Cochin186 Visakhapatnam183 Telangana168 Amritsar128 Rajkot106 Raipur97 Lucknow73 Nagpur68 Cuttack64 SC63 Calcutta61 Patna40 Jodhpur31 Guwahati31 Agra31 Rajasthan19 Allahabad15 Varanasi14 Dehradun10 Kerala10 Jabalpur8 Orissa7 Ranchi3 A.K. SIKRI ROHINTON FALI NARIMAN3 Andhra Pradesh2 Gauhati1 D.K. JAIN JAGDISH SINGH KHEHAR1 Punjab & Haryana1 ANIL R. DAVE SHIVA KIRTI SINGH1 T.S. THAKUR ROHINTON FALI NARIMAN1 H.L. DATTU S.A. BOBDE1 Panaji1

Key Topics

Section 153C88 Section 143(3)67 Addition to Income53 Section 153A51 Section 6835 Section 80I26 Deduction24 Section 80P(2)(a)22 Disallowance21

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

Section 24(b) of the Act is reproduced below:- ―Deductions from income from house property. 24. Income chargeable under the head

ITO, WARD-6(1),, NAGPUR vs. THE VIDARBHA PREMIER CO-OP. HOUSING SOCIETY,, NAGPUR

In the result these appeals by the assessee and revenue stand allowed for statistical purposes

Showing 1–20 of 68 · Page 1 of 4

Search & Seizure13

ITA 224/NAG/2012[2009-10]Status: DisposedITAT Nagpur09 Jan 2017AY 2009-10

Bench: Shri Shamim Yahya & Shri Ram Lal Negi..

For Appellant: Shri Alok Bha gatFor Respondent: Shri A.R. Ninawe

Section 80PSection 80P(2)(a)Section 80P(2)(c)Section 80P(2)(d)

section 80P(2)(a)(i) are fully complied by us and there is no reason for withdrawing the claim of deduction as claimed by us. ix) We specifically state that ours is not primary activity of constructing building services. Our primary activity is providing credit facility for acquiring house property for needy members. All the receipts are from members

THE VIDHARBHA PREMIER CO-OPERATIVE HOUSING SOCIETY LTD,,NAGPUR vs. TAX RECOVERY OFFICER, RANGE-6, NAGPUR

In the result these appeals by the assessee and revenue stand allowed for statistical purposes

ITA 232/NAG/2012[2009-10]Status: DisposedITAT Nagpur09 Jan 2017AY 2009-10

Bench: Shri Shamim Yahya & Shri Ram Lal Negi..

For Appellant: Shri Alok Bha gatFor Respondent: Shri A.R. Ninawe

Section 80PSection 80P(2)(a)Section 80P(2)(c)Section 80P(2)(d)

section 80P(2)(a)(i) are fully complied by us and there is no reason for withdrawing the claim of deduction as claimed by us. ix) We specifically state that ours is not primary activity of constructing building services. Our primary activity is providing credit facility for acquiring house property for needy members. All the receipts are from members

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

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

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 property is shown by assessee as business asset in its Balance Sheet. For the purpose of computing income from house property under section

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, however in this particular year, the ld.CIT(A) invoked provisions of section 263 of the Act on the issue that deduction claimed under section. 24

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

section 24(b) of the Income Tax Act, 1961, which reads as under. “24. Income chargeable under the head “Income from House Property

NARESH VASANTRAI TRIVEDI,NAGPUR vs. ACIT, CENTRAL CIRCLE 1(3), NAGPUR

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

ITA 108/NAG/2021[2014-15]Status: DisposedITAT Nagpur20 Jun 2024AY 2014-15

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

For Appellant: Shri Kapil HiraniFor Respondent: Shri Kailash C. Kanojiya

Section 132Section 271(1)(c)

house property as it is evident that the credit on account of rent. The addition under section 24 of the Act to the extent

NARESH VASANTRAJ TRIVEDI,NAGPUR vs. ACIT, CENTRAL CIRCLE 1(3), NAGPUR

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

ITA 105/NAG/2021[2010-11]Status: DisposedITAT Nagpur20 Jun 2024AY 2010-11

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

For Appellant: Shri Kapil HiraniFor Respondent: Shri Kailash C. Kanojiya

Section 132Section 271(1)(c)

house property as it is evident that the credit on account of rent. The addition under section 24 of the Act to the extent

NARESH VASANTRAI TRIVEDI,NAGPUR vs. ACIT, CENTRAL CIRCLE 1(3), NAGPUR

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

ITA 107/NAG/2021[2013-14]Status: DisposedITAT Nagpur20 Jun 2024AY 2013-14

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

For Appellant: Shri Kapil HiraniFor Respondent: Shri Kailash C. Kanojiya

Section 132Section 271(1)(c)

house property as it is evident that the credit on account of rent. The addition under section 24 of the Act to the extent

NARESH VASANTRAI TRIVEDI,NAGPUR vs. ACIT, CENTRAL CIRCLE 1(3), NAGPUR

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

ITA 106/NAG/2021[2011-12]Status: DisposedITAT Nagpur20 Jun 2024AY 2011-12

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

For Appellant: Shri Kapil HiraniFor Respondent: Shri Kailash C. Kanojiya

Section 132Section 271(1)(c)

house property as it is evident that the credit on account of rent. The addition under section 24 of the Act to the extent

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

Housing Society, Gittikhadan, Nagpur, for a sale consideration of ` 37,00,000. The market value of the property was shown at ` 40,22,000, for stamp duty purposes. The Assessing Officer adopted the stamp duty valuation for computing profit and gains arising on sale of property by the assessee. The Assessing officer has not brought any evidence on record

SUSHILA BHAURAO DESHMUKH,AMRAVATI vs. PRINCIPAL COMMISSIONER OF INCOME TAX-1, NAGPUR

In the result, appeal filed by the assessee is allowed

ITA 76/NAG/2022[2017-18]Status: DisposedITAT Nagpur20 Sept 2024AY 2017-18

Bench: Shri V. Durgarao & Shrik.M. Roy, Accountant, Member

For Appellant: ShriK.P. DewaniFor Respondent: Shri Sandeep Salunke

Section 143(3)Section 263Section 263(1)Section 54BSection 54E

property or investment and submit a copy of report to him.‖ 17. Thus no reference to Valuation Officer by Assessing Officer. It is worthwhile to note that in order under section 155(15) of the Act, the 18 SushilaBhauraoDeshmukh ITAno.76/Nag./2022 Assessing Officer has accepted the claim of assessee at ` 112 lakh in set aside proceedings. The learned PCIT

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

Property Investments Pvt. Ltd. Vs. ITO, ITAT Bangalore dated February 9, 2018 published on March 3, 2018 on ITAT online. 3. On the facts and circumstances of the case and in law, the learned CIT(Appeals) erred in holding that share capital and premium received are on capital account and therefore cannot be treated as income without appreciating the fact

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

Property Investments Pvt. Ltd. Vs. ITO, ITAT Bangalore dated February 9, 2018 published on March 3, 2018 on ITAT online. 3. On the facts and circumstances of the case and in law, the learned CIT(Appeals) erred in holding that share capital and premium received are on capital account and therefore cannot be treated as income without appreciating the fact

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

Property Investments Pvt. Ltd. Vs. ITO, ITAT Bangalore dated February 9, 2018 published on March 3, 2018 on ITAT online. 3. On the facts and circumstances of the case and in law, the learned CIT(Appeals) erred in holding that share capital and premium received are on capital account and therefore cannot be treated as income without appreciating the fact

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)

24,11,192/- as against Rs.3,87,04,378/- disallowed by the AO holding that disallowance u/s 40(a)(ia) can be made only of such expenses on which tax was not deducted at source and which were payable as on the last day of the year without appreciating the fact that the Gujarat High Court in the case

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)

24,11,192/- as against Rs.3,87,04,378/- disallowed by the AO holding that disallowance u/s 40(a)(ia) can be made only of such expenses on which tax was not deducted at source and which were payable as on the last day of the year without appreciating the fact that the Gujarat High Court in the case

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)

24,11,192/- as against Rs.3,87,04,378/- disallowed by the AO holding that disallowance u/s 40(a)(ia) can be made only of such expenses on which tax was not deducted at source and which were payable as on the last day of the year without appreciating the fact that the Gujarat High Court in the case

NEST HOSPITALITY,NAGPUR vs. ITO WARD 1(2), NAGPUR

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

ITA 173/NAG/2025[2013-14]Status: DisposedITAT Nagpur27 May 2025AY 2013-14

Bench: Shri V. Durga Rao

For Appellant: Shri Mahavir AtalFor Respondent: Shri Surjit Kumar Saha

Section 148Section 24

section 148 of the Income Tax Act, 1961 ("the Act") was issued on 16/03/2021, for filing the return of income. However, the assessee remained non–compliant. Subsequently, statutory notices were issued, but the assessee chose not to respond to such notices. In view of assessee’s non–compliant attitude, the Assessing Officer assessed the assessee’s income under the head

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