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9 results for “house property”+ Demonetizationclear

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Key Topics

Section 14810Cash Deposit9House Property8Demonetization8Addition to Income8Section 142(1)7Section 143(2)5Section 69A5Section 1475Section 250

USHASHREE DEVI,BHAGALPUR vs. PR.CIT-1, PATNA

In the result, appeal of the assessee is allowed for statistical purposes

ITA 42/PAT/2021[2017-18]Status: DisposedITAT Patna22 Jul 2024AY 2017-18

Bench: Dr. Manish Borad & Shri Sonjoy Sarmai.T.A. No. 42/Pat/2021 Assessment Year: 2017-18 Ushashree Devi, Sabjee Chowk, Barari, Bhagalpur - 812003 [Pan: Aeppd6663K] ……….......................…...……………....Appellant Vs. Principal Commissioner Of Income Tax, Patna – 1, Central Revenue Building, Birchand Patel Marg, Patna - 800001 ............…..........................…..…..... Respondent

Section 142(1)Section 147Section 148Section 151Section 250Section 69A

house property, business income from dairy, and from bank & postal interest under section 44AD when maintenance of books of account was not required and the Id. CIT (A) erred in not considering the submissions made by the appellant. 13. For that for other grounds, if any, to be urged at the time of hearing the orders as passed

4
Section 684
Limitation/Time-bar4

DHARMENDRA KUMAR,PATNA vs. ITO WARD 4(2), PATNA

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 709/PAT/2024[2017-18]Status: DisposedITAT Patna22 Jul 2025AY 2017-18

Bench: Shri Duvvuru Rl Reddy, Vice-(Kz) I.T.A. No. 709/Pat/2024 Assessment Year: 2017-2018 Dharmendra Kumar,…………………...….………Appellant E/74, Krishna Building, Patliputra Road, Patna-800013, Bihar [Pan:Anppk4627D] -Vs.- Income Tax Officer,………………………...…….Respondent Ward-4(2), Patna, Lok Nayak Jai Prakash Bhawan, 4Th Floor, Dak Bunglow Chowk, Patna-800001, Bihar

Section 115BSection 143(2)Section 69A

house property and other sources. The case was selected for limited scrutiny assessment through CASS to examine cash deposit during the demonetization

SANJEEV RANJAN,PATNA vs. DEPUTY/ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-6, PATNA

The appeal of the assessee is allowed for statistical purposes

ITA 305/PAT/2024[2017-18]Status: DisposedITAT Patna18 Dec 2024AY 2017-18

Bench: Shri Sonjoy Sarma & Shri Sanjay Awasthii.T.A. No.305/Pat/2024 Assessment Year: 2017-18 Sanjeev Ranjan………………..……………………………………….…..……Appellant Shanta Bhawan, Road No.8, Patel Nagar, Patna- 800023. [Pan: Abzpr5817Q] Vs. Dcit, Circle-6, Patna…...............…..….…..….........……........……...…..…..Respondent Appearances By: Shri A. K. Rastogi, Advocate, Appeared On Behalf Of The Appellant. Shri Ashwani Kumar, Sr. Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : December 17, 2024 Date Of Pronouncing The Order : December 18, 2024 Order Per Sonjoy Sarma: The Present Appeal Has Been Preferred By The Assessee Against The Order Dated 15.02.2024 Of The National Faceless Appeal Centre [Hereinafter Referred To As ‘Cit(A)’] Passed U/S 250 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’). 2. Brief Facts Of The Case Are That The Assessee Is An Individual & Filed His Return Of Income By Declaring Total Income Of Rs.43,06,640/- On 21.10.2017 For The Assessment Year 2017-18 Under The Head ‘Income From House Property’, ‘Profit & Gains From Business Or Profession’ & ‘Income From Other Sources’. The Case Of The Assessee Was Selected For Scrutiny Under Cass To Verify Cash Deposits During Demonetization Period. Accordingly, Notice U/S 143(2) Of The Act Was Issued. Subsequently, Notice U/S 142(1) Of The Act Was Also Issued Calling For Furnishing Details Such As Itr, Computation Of Income, Audit Report Pertaining To The Relevant Assessment Year, List Of All Bank Accounts Held

Section 115BSection 142(1)Section 143(2)Section 250

house property’, ‘profit & gains from business or profession’ and ‘income from other sources’. The case of the assessee was selected for scrutiny under CASS to verify cash deposits during demonetization

VIKASH KUMAR,PATNA vs. ACIT, CIRCLE 6, PATNA

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 376/PAT/2024[2017-18]Status: DisposedITAT Patna10 Dec 2024AY 2017-18

Bench: Shri Duvvuru Rl Reddy, Vice-(Kz) & Shri Sanjay Awasthii.T.A. No. 376/Pat/2024 Assessment Year: 2017-2018 Vikash Kumar,……………..…………….…………Appellant Mansoorganj, Patna City, Patna-800009, Bihar [Pan:Bcjpk6088A] -Vs.- Deputy/Assistant Commissioner Of Income Tax, Circle-6, Patna,…………………………………...Respondent Bihar Appearances By: N O N E, Appeared On Behalf Of The Assessee Shri Ashok Kumar, Cit, Appeared On Behalf Of The Revenue Date Of Concluding The Hearing: November 21, 2024 Date Of Pronouncing The Order: December 10, 2024 O R D E R

Section 115BSection 133ASection 142(1)Section 143(2)Section 271ASection 69

house property”, “profit and gains from business or profession” and “income from other sources”. The case of the assessee was selected for scrutiny through CASS to verify the issues on ‘closing stock’ and ‘cash deposits during demonetization

VIDYA SAGAR SINGH HUF THROUGH KARTA SANTOSH KUMAR SINGH,PATNA vs. ITO, WARD- 6 (4), PATNA

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

ITA 8/PAT/2025[2017-18]Status: DisposedITAT Patna04 Apr 2025AY 2017-18

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 1Section 143(3)Section 220(2)Section 250Section 251Section 69A

House Property and other sources for AY 2017-18. The return of income was filed on 28.03.2018 showing total income of Rs. 3,42,489/-. The case was selected for limited scrutiny through CASS for the reason of cash deposit during demonetization

JOSEPH JOSE,PATNA vs. DC/AC, CIRCLE-4, PATNA

The appeal of the assessee is allowed for statistical purposes

ITA 197/PAT/2025[2017-18]Status: HeardITAT Patna07 Aug 2025AY 2017-18

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishrai.T.A. No.197/Pat/2025 Assessment Year: 2017-18 Joseph Jose……………………….....…..…………………....Appellant House Of Sudhir Kr. Singh, Opposite Loyala High School, P.O Sadaqat, Ashram Kurji Patna, Bihar-800010. [Pan: Ajlpj6722E] Vs. Dc/Ac, Cir-4, Patna……….……….…............................…..…..... Respondent Appearances By: None Appeared On Behalf Of The Appellant. Shri Ashwani Kr. Singal, Jcit, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : July 24, 2025 Date Of Pronouncing The Order : August 07, 2025 आदेश / Order Per Sonjoy Sarma: This Appeal Has Been Filed By The Assessee Against The Order Passed By The Cit, Appeal Addl/Jcit(A)-10, Delhi ["Cit(A)"] For The Assessment Year 2017-18. 2. Brief Facts Of The Case Ate That The Assessee Is An Individual & Derived His Income From House Property, Business & Other Sources For The Assessment Year 2017-18. The Assessee Filed His Return Of Income Declaring Total Income Of Rs.16,51,470/-. The Case Of The Assessee Was Selected For Complete Scrutiny Through Cass Showing Reason For Abnormal Increase In Cash Deposits During Demonetization Period As Compared To Pre-Demonetisation Period. Therefore, The Assessing Officer Issued Notices U/S 143(2) & 142(1) Of The Act Asking For Various Details.

Section 143(2)Section 69A

house property, business and other sources for the assessment year 2017-18. The assessee filed his return of income declaring total income of Rs.16,51,470/-. The case of the assessee was selected for complete scrutiny through CASS showing reason for abnormal increase in cash deposits during demonetization

PIONEER EDUCATION SOCIETY,HARYANA vs. ITO, PATNA

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 406/PAT/2024[2017-18]Status: DisposedITAT Patna29 Apr 2025AY 2017-18

Bench: Shri Duvvuru Rl Reddy, Vice-(Kz) & Shri Sanjay Awasthii.T.A. No. 430/Pat/2024 Assessment Year: 2017-2018 Jaya Singh,………………………………….………Appellant 6-B/9, North Shrikrishnapuri, Patna-800013, Bihar [Pan:Bfxps2289J] -Vs.- Deputy Commissioner, Assistant Commissioner, Circle-1, Bhagalpur,………………………….....Respondent Bhagalpur, Bihar Appearances By: Shri Ranjeet Kr. Singh, Advocate, Appeared On Behalf Of The Assessee Rinku Singh, Cit (D.R.), Appeared On Behalf Of The Revenue

Section 142(1)Section 147Section 148Section 68

house property and income from other sources. The assessee filed her return of income for the Ay 2017-18 on 31.10.2017 declaring total income of Rs.37,76,200/-. Information was received from DDIT (Inv.), Unit-2, Patna, through insight portal on 24.03.2021, wherein it was found that the assessee deposited cash aggregating to Rs.3,07,75,500/- in PNB during

JAYA SINGH,PATNA vs. DC,AC CIRCLE-1, BHAGALPUR, BHAGALPUR, BIHAR

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 430/PAT/2024[2017-18]Status: DisposedITAT Patna29 Apr 2025AY 2017-18

Bench: Shri Duvvuru Rl Reddy, Vice-(Kz) & Shri Sanjay Awasthii.T.A. No. 430/Pat/2024 Assessment Year: 2017-2018 Jaya Singh,………………………………….………Appellant 6-B/9, North Shrikrishnapuri, Patna-800013, Bihar [Pan:Bfxps2289J] -Vs.- Deputy Commissioner, Assistant Commissioner, Circle-1, Bhagalpur,………………………….....Respondent Bhagalpur, Bihar Appearances By: Shri Ranjeet Kr. Singh, Advocate, Appeared On Behalf Of The Assessee Rinku Singh, Cit (D.R.), Appeared On Behalf Of The Revenue

Section 142(1)Section 147Section 148Section 68

house property and income from other sources. The assessee filed her return of income for the Ay 2017-18 on 31.10.2017 declaring total income of Rs.37,76,200/-. Information was received from DDIT (Inv.), Unit-2, Patna, through insight portal on 24.03.2021, wherein it was found that the assessee deposited cash aggregating to Rs.3,07,75,500/- in PNB during

YOGENDRA PRASAD SHARMA,PATNA vs. DC/AC CIRCLE-6, , PATNA

The appeal of the assessee is allowed for statistical purposes

ITA 6/PAT/2025[2017-18]Status: HeardITAT Patna10 Feb 2025AY 2017-18

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishrai.T.A. No.06/Pat/2025 Assessment Year: 2017-18 Yogendra Prasad Sharma………………………………………..………….……Appellant 0 Matukdhari Niwas, West Boring Canal Road Boring Road, Patna-800001. [Pan: Aoppd7881R] Vs. Dc/Ac, Circle-6, Patna……..……....….….. ……………….........……...…..…..Respondent Appearances By: Shri Sagar Warsi, Ar, Appeared On Behalf Of The Appellant. Shri Ashwani Kr. Singal, Jcit - Sr. Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : February 06, 2025 Date Of Pronouncing The Order : February 10, 2025 Order Per Sonjoy Sarma: The Present Appeal Has Been Preferred By The Assessee Against An Order Dated 30.05.2024 Of The National Faceless Appeal Centre [Hereinafter Referred To As ‘Cit(A)’] Passed U/S 250 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’). 2. At The Outset, The Registry Has Informed That There Is A Delay Of 160 Days In Filing The Present Appeal. The Assessee Filed An Application For Condonation Of Delay Stating Reasons For Such Delay. After Considering The Application, We Find Reasonable Cause & The Delay Was Not Intentional. We, Therefore, Condone The Delay In Filing The Appeal & Adjudicate The Appeal On Merits Of The Case. 3. Brief Facts Of The Case Are That The Assessee Is An Individual & Filed His Return Of Income By Declaring Total Income Of Rs.11,32,280/-

Section 142(1)Section 143(2)Section 143(3)Section 250Section 69A

demonetization period. In response to the notice, the assessee submitted that the said cash deposits were his earlier years’ income from agricultural activity which was kept for construction of new house in his village. Further, notice u/s 142(1) of the Act was issued on registered mail of the assessee but the assessee did not comply to the notice. Since