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17 results for “house property”+ Section 10(38)clear

Sorted by relevance

Delhi2,074Mumbai1,873Bangalore723Karnataka623Chennai428Jaipur344Kolkata293Hyderabad266Ahmedabad265Chandigarh152Indore136Pune136Telangana127Surat115Cochin81Raipur67Rajkot58Lucknow57Calcutta57Visakhapatnam56Nagpur45Amritsar43Cuttack41SC41Agra29Guwahati26Patna17Rajasthan13Jodhpur11Orissa8Kerala8Varanasi8Allahabad8Dehradun6Ranchi4T.S. THAKUR ROHINTON FALI NARIMAN1Punjab & Haryana1Andhra Pradesh1Himachal Pradesh1A.K. SIKRI ROHINTON FALI NARIMAN1H.L. DATTU S.A. BOBDE1

Key Topics

Section 26381Section 153A56Section 143(3)29Section 12714Limitation/Time-bar8Revision u/s 2637Section 133(6)5Section 142(1)5Section 153C5

ACIT, CENTRAL CIRCLE-2, PATNA vs. M/S AL-KARIM EDUCATIONAL TRUST, PATNA

In the result, all the appeals of the revenue i

ITA 67/PAT/2021[2013-14]Status: DisposedITAT Patna25 Jul 2024AY 2013-14

Bench: Shri Rajpal Yadav, Hon’Ble & Dr. Manish Borad, Hon’Blei.T.A. Nos. 67 & 68/Pat/2021 Assessment Years: 2013-14 & 2014-15 Acit, Central Circle-2, Patna Vs. M/S. A1-Karim Educational Trust Katihar Lane, Bailey Road, Khajpura Patna-800014 (Pan: Aaatm6309G) (Appellant) (Respondent) &

For Appellant: Shri Sudipta Sannigrahi, C.AFor Respondent: Smt. Rinku Singh, CIT D/R
Section 250

10 of Bihar Examination Act and u/s. 25(1-b) A, 26,35 Arms Act was registered. After investigation, chargesheet has been submitted against the petitioner and others under aforesaid sections. Accordingly, cognizance was taken against the petitioner in various sections of I.P.C., except P.C. Act. Said cognizance order was challenged before the Hon'ble High Court, Patna

ACIT CENTRAL CIRCLE-2, PATNA vs. AHMAD ASHFAQUE KARIM, PATNA

In the result, all the appeals of the revenue i

Natural Justice5
Section 2504
Addition to Income4
ITA 70/PAT/2021[2014-15]Status: DisposedITAT Patna25 Jul 2024AY 2014-15

Bench: Shri Rajpal Yadav, Hon’Ble & Dr. Manish Borad, Hon’Blei.T.A. Nos. 67 & 68/Pat/2021 Assessment Years: 2013-14 & 2014-15 Acit, Central Circle-2, Patna Vs. M/S. A1-Karim Educational Trust Katihar Lane, Bailey Road, Khajpura Patna-800014 (Pan: Aaatm6309G) (Appellant) (Respondent) &

For Appellant: Shri Sudipta Sannigrahi, C.AFor Respondent: Smt. Rinku Singh, CIT D/R
Section 250

10 of Bihar Examination Act and u/s. 25(1-b) A, 26,35 Arms Act was registered. After investigation, chargesheet has been submitted against the petitioner and others under aforesaid sections. Accordingly, cognizance was taken against the petitioner in various sections of I.P.C., except P.C. Act. Said cognizance order was challenged before the Hon'ble High Court, Patna

ACIT, CENTRAL CIRCLE-2, PATNA vs. NUZHAT NASREEN, L/H AHMAD ASHFAQUEKARIM OF NUZHAT NASREEN, PATNA

In the result, all the appeals of the revenue i

ITA 69/PAT/2021[2014-15]Status: DisposedITAT Patna25 Jul 2024AY 2014-15

Bench: Shri Rajpal Yadav, Hon’Ble & Dr. Manish Borad, Hon’Blei.T.A. Nos. 67 & 68/Pat/2021 Assessment Years: 2013-14 & 2014-15 Acit, Central Circle-2, Patna Vs. M/S. A1-Karim Educational Trust Katihar Lane, Bailey Road, Khajpura Patna-800014 (Pan: Aaatm6309G) (Appellant) (Respondent) &

For Appellant: Shri Sudipta Sannigrahi, C.AFor Respondent: Smt. Rinku Singh, CIT D/R
Section 250

10 of Bihar Examination Act and u/s. 25(1-b) A, 26,35 Arms Act was registered. After investigation, chargesheet has been submitted against the petitioner and others under aforesaid sections. Accordingly, cognizance was taken against the petitioner in various sections of I.P.C., except P.C. Act. Said cognizance order was challenged before the Hon'ble High Court, Patna

ACIT, CENTRAL CIRCLE-2, PATNA vs. M/S AL-KARIM EDUCATIONAL TRUST, PATNA

In the result, all the appeals of the revenue i

ITA 68/PAT/2021[2014-15]Status: DisposedITAT Patna25 Jul 2024AY 2014-15

Bench: Shri Rajpal Yadav, Hon’Ble & Dr. Manish Borad, Hon’Blei.T.A. Nos. 67 & 68/Pat/2021 Assessment Years: 2013-14 & 2014-15 Acit, Central Circle-2, Patna Vs. M/S. A1-Karim Educational Trust Katihar Lane, Bailey Road, Khajpura Patna-800014 (Pan: Aaatm6309G) (Appellant) (Respondent) &

For Appellant: Shri Sudipta Sannigrahi, C.AFor Respondent: Smt. Rinku Singh, CIT D/R
Section 250

10 of Bihar Examination Act and u/s. 25(1-b) A, 26,35 Arms Act was registered. After investigation, chargesheet has been submitted against the petitioner and others under aforesaid sections. Accordingly, cognizance was taken against the petitioner in various sections of I.P.C., except P.C. Act. Said cognizance order was challenged before the Hon'ble High Court, Patna

NALANDA ENGICON PVT. LTD, PATNA,PATNA vs. PR. CIT CENTRAL, PATNA

In the result, all the appeals of the assessee are allowed as per terms indicated hereinabove

ITA 327/PAT/2024[2019-20]Status: DisposedITAT Patna12 Sept 2024AY 2019-20

Bench: Dr. Manish Borad & Shri Sonjoy Sarmai.T.A. Nos.322 To 329/Pat/2024 Assessment Years: 2014-15 To 2021-22

Section 127Section 143(3)Section 153ASection 263

38 of 56 I.T.A. Nos. 322-329/Pat/2024, Nalanda Engicon P. Ltd., AY: 2014-15 to 2021-22 assessee indicating that the transactions mentioned therein are duly entered in the regular books of account. 30. Now, on perusal of all the above details for each of the assessment years it remains an undisputed fact that each of the seized material

NALANDA ENGICON PVT. LTD, PATNA,PATNA vs. PR. CIT CENTRAL, PATNA

In the result, all the appeals of the assessee are allowed as per terms indicated hereinabove

ITA 323/PAT/2024[2015-16]Status: DisposedITAT Patna12 Sept 2024AY 2015-16

Bench: Dr. Manish Borad & Shri Sonjoy Sarmai.T.A. Nos.322 To 329/Pat/2024 Assessment Years: 2014-15 To 2021-22

Section 127Section 143(3)Section 153ASection 263

38 of 56 I.T.A. Nos. 322-329/Pat/2024, Nalanda Engicon P. Ltd., AY: 2014-15 to 2021-22 assessee indicating that the transactions mentioned therein are duly entered in the regular books of account. 30. Now, on perusal of all the above details for each of the assessment years it remains an undisputed fact that each of the seized material

NALANDA ENGICON PVT. LTD, PATNA,PATNA vs. PR. CIT (CENTRAL), PATNA

In the result, all the appeals of the assessee are allowed as per terms indicated hereinabove

ITA 322/PAT/2024[2014-15]Status: DisposedITAT Patna12 Sept 2024AY 2014-15

Bench: Dr. Manish Borad & Shri Sonjoy Sarmai.T.A. Nos.322 To 329/Pat/2024 Assessment Years: 2014-15 To 2021-22

Section 127Section 143(3)Section 153ASection 263

38 of 56 I.T.A. Nos. 322-329/Pat/2024, Nalanda Engicon P. Ltd., AY: 2014-15 to 2021-22 assessee indicating that the transactions mentioned therein are duly entered in the regular books of account. 30. Now, on perusal of all the above details for each of the assessment years it remains an undisputed fact that each of the seized material

NALANDA ENGICON PVT. LTD, PATNA,PATNA vs. PR. CIT CENTRAL, PATNA

In the result, all the appeals of the assessee are allowed as per terms indicated hereinabove

ITA 325/PAT/2024[2017-18]Status: DisposedITAT Patna12 Sept 2024AY 2017-18

Bench: Dr. Manish Borad & Shri Sonjoy Sarmai.T.A. Nos.322 To 329/Pat/2024 Assessment Years: 2014-15 To 2021-22

Section 127Section 143(3)Section 153ASection 263

38 of 56 I.T.A. Nos. 322-329/Pat/2024, Nalanda Engicon P. Ltd., AY: 2014-15 to 2021-22 assessee indicating that the transactions mentioned therein are duly entered in the regular books of account. 30. Now, on perusal of all the above details for each of the assessment years it remains an undisputed fact that each of the seized material

NALANDA ENGICON PVT. LTD, PATNA,PATNA vs. PR. CIT CENTRAL, PATNA

In the result, all the appeals of the assessee are allowed as per terms indicated hereinabove

ITA 326/PAT/2024[2018-19]Status: DisposedITAT Patna12 Sept 2024AY 2018-19

Bench: Dr. Manish Borad & Shri Sonjoy Sarmai.T.A. Nos.322 To 329/Pat/2024 Assessment Years: 2014-15 To 2021-22

Section 127Section 143(3)Section 153ASection 263

38 of 56 I.T.A. Nos. 322-329/Pat/2024, Nalanda Engicon P. Ltd., AY: 2014-15 to 2021-22 assessee indicating that the transactions mentioned therein are duly entered in the regular books of account. 30. Now, on perusal of all the above details for each of the assessment years it remains an undisputed fact that each of the seized material

NALANDA ENGICON PVT. LTD, PATNA,PATNA vs. PR. CIT CENTRAL, PATNA

In the result, all the appeals of the assessee are allowed as per terms indicated hereinabove

ITA 329/PAT/2024[2021-22]Status: DisposedITAT Patna12 Sept 2024AY 2021-22

Bench: Dr. Manish Borad & Shri Sonjoy Sarmai.T.A. Nos.322 To 329/Pat/2024 Assessment Years: 2014-15 To 2021-22

Section 127Section 143(3)Section 153ASection 263

38 of 56 I.T.A. Nos. 322-329/Pat/2024, Nalanda Engicon P. Ltd., AY: 2014-15 to 2021-22 assessee indicating that the transactions mentioned therein are duly entered in the regular books of account. 30. Now, on perusal of all the above details for each of the assessment years it remains an undisputed fact that each of the seized material

NALANDA ENGICON PVT. LTD, PATNA,PATNA vs. PR. CIT CENTRAL, PATNA

In the result, all the appeals of the assessee are allowed as per terms indicated hereinabove

ITA 328/PAT/2024[2020-21]Status: DisposedITAT Patna12 Sept 2024AY 2020-21

Bench: Dr. Manish Borad & Shri Sonjoy Sarmai.T.A. Nos.322 To 329/Pat/2024 Assessment Years: 2014-15 To 2021-22

Section 127Section 143(3)Section 153ASection 263

38 of 56 I.T.A. Nos. 322-329/Pat/2024, Nalanda Engicon P. Ltd., AY: 2014-15 to 2021-22 assessee indicating that the transactions mentioned therein are duly entered in the regular books of account. 30. Now, on perusal of all the above details for each of the assessment years it remains an undisputed fact that each of the seized material

GANADHIPATI CONSTRUCTION PRIVATE LTD,PATNA vs. PCIT, CENTRAL, PATNA

In the result, all the appeals of the assessee bearing

ITA 360/PAT/2024[2021-22]Status: DisposedITAT Patna16 Oct 2024AY 2021-22

Bench: Shri Rajpal Yadav, Vice-(Kz) & Dr. Manish Borad

Section 133(6)Section 142(1)Section 143(3)Section 153CSection 263

38 (Mumbai); (iii) PCIT, Ludhiana -vs.- venus Woollen Mills [2019] 412 ITR 188 [P&H]; (iv) CIT -vs.- Ballarpur Industries [2017] 85 Taxmann.com 10 (Bombay); (v) Addl. CIT -vs.- Mukur Corpn. [1978] 111 ITR 312 (Guj); (vi) Addl. CIT -vs.- Krishna Narayan Nail [1984] 150 ITR 513; (vii) CIT -vs.- Precision Finance (P) Ltd. [1994] 208 ITR 465; (viii) Duggal

GANADHIPATI CONSTRUCTION PRIVATE LIMITED,PATNA vs. PCIT, CENTRAL, PATNA

In the result, all the appeals of the assessee bearing

ITA 359/PAT/2024[2020-21]Status: DisposedITAT Patna16 Oct 2024AY 2020-21

Bench: Shri Rajpal Yadav, Vice-(Kz) & Dr. Manish Borad

Section 133(6)Section 142(1)Section 143(3)Section 153CSection 263

38 (Mumbai); (iii) PCIT, Ludhiana -vs.- venus Woollen Mills [2019] 412 ITR 188 [P&H]; (iv) CIT -vs.- Ballarpur Industries [2017] 85 Taxmann.com 10 (Bombay); (v) Addl. CIT -vs.- Mukur Corpn. [1978] 111 ITR 312 (Guj); (vi) Addl. CIT -vs.- Krishna Narayan Nail [1984] 150 ITR 513; (vii) CIT -vs.- Precision Finance (P) Ltd. [1994] 208 ITR 465; (viii) Duggal

GANADHIPATI CONSTRUCTION PRIVATE LIMITED,PATNA vs. PCIT, CENTRAL, PATNA

In the result, all the appeals of the assessee bearing

ITA 358/PAT/2024[2019-20]Status: DisposedITAT Patna16 Oct 2024AY 2019-20

Bench: Shri Rajpal Yadav, Vice-(Kz) & Dr. Manish Borad

Section 133(6)Section 142(1)Section 143(3)Section 153CSection 263

38 (Mumbai); (iii) PCIT, Ludhiana -vs.- venus Woollen Mills [2019] 412 ITR 188 [P&H]; (iv) CIT -vs.- Ballarpur Industries [2017] 85 Taxmann.com 10 (Bombay); (v) Addl. CIT -vs.- Mukur Corpn. [1978] 111 ITR 312 (Guj); (vi) Addl. CIT -vs.- Krishna Narayan Nail [1984] 150 ITR 513; (vii) CIT -vs.- Precision Finance (P) Ltd. [1994] 208 ITR 465; (viii) Duggal

GANADHIPATI CONSTRUCTION PVT LTD,PATNA vs. PCIT, CENTRAL, PATNA

In the result, all the appeals of the assessee bearing

ITA 357/PAT/2024[2018-19]Status: DisposedITAT Patna16 Oct 2024AY 2018-19

Bench: Shri Rajpal Yadav, Vice-(Kz) & Dr. Manish Borad

Section 133(6)Section 142(1)Section 143(3)Section 153CSection 263

38 (Mumbai); (iii) PCIT, Ludhiana -vs.- venus Woollen Mills [2019] 412 ITR 188 [P&H]; (iv) CIT -vs.- Ballarpur Industries [2017] 85 Taxmann.com 10 (Bombay); (v) Addl. CIT -vs.- Mukur Corpn. [1978] 111 ITR 312 (Guj); (vi) Addl. CIT -vs.- Krishna Narayan Nail [1984] 150 ITR 513; (vii) CIT -vs.- Precision Finance (P) Ltd. [1994] 208 ITR 465; (viii) Duggal

GANADHIPATI CONSTRUCTION PRIVATE LIMITED,PATNA vs. PCIT, CENTRAL , PATNA

In the result, all the appeals of the assessee bearing

ITA 356/PAT/2024[2017-18]Status: DisposedITAT Patna16 Oct 2024AY 2017-18

Bench: Shri Rajpal Yadav, Vice-(Kz) & Dr. Manish Borad

Section 133(6)Section 142(1)Section 143(3)Section 153CSection 263

38 (Mumbai); (iii) PCIT, Ludhiana -vs.- venus Woollen Mills [2019] 412 ITR 188 [P&H]; (iv) CIT -vs.- Ballarpur Industries [2017] 85 Taxmann.com 10 (Bombay); (v) Addl. CIT -vs.- Mukur Corpn. [1978] 111 ITR 312 (Guj); (vi) Addl. CIT -vs.- Krishna Narayan Nail [1984] 150 ITR 513; (vii) CIT -vs.- Precision Finance (P) Ltd. [1994] 208 ITR 465; (viii) Duggal

XAVIERS CONSTRUCTION PVT LTD,PATNA vs. ITO WARD- 2 (2), PATNA

In the result, the appeal of the assessee is dismissed

ITA 349/PAT/2023[2015-16]Status: DisposedITAT Patna21 Mar 2025AY 2015-16

Bench: Shri Duvvuru Rl Reddy, Vice-(Kz) & Shri Sanjay Awasthii.T.A. No. 349/Pat/2023 Assessment Year: 2015-2016 Xaviers Construction Pvt. Limited,....……Appellant House No. 239, Lodipur, Patna-800001, Bihar [Pan:Aaacx0342D] -Vs.- Income Tax Officer,………………………….....Respondent Ward-2(2), Patna Appearances By: Shri Anjan Biswas, Fca, Appeared On Behalf Of The Assessee Shri Ashwani Kr. Singal, Jcit, Appeared On Behalf Of The Revenue Date Of Concluding The Hearing: February 13, 2025 Date Of Pronouncing The Order: March 21, 2025 O R D E R

Section 143(2)

House No. 239, Lodipur, Patna-800001, Bihar [PAN:AAACX0342D] -Vs.- Income Tax Officer,………………………….....Respondent Ward-2(2), Patna Appearances by: Shri Anjan Biswas, FCA, appeared on behalf of the assessee Shri Ashwani Kr. Singal, JCIT, appeared on behalf of the Revenue Date of concluding the hearing: February 13, 2025 Date of pronouncing the order: March