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8 results for “house property”+ Section 92clear

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Key Topics

Section 26363Section 153A56Section 143(3)18Section 12714Limitation/Time-bar7Revision u/s 2637Section 244

PRABHAT KUMAR,PATNA vs. PR.CIT-2, PATNA

In the result, the appeal of the assessee is dismissed

ITA 275/PAT/2022[2015-16]Status: DisposedITAT Patna24 Jul 2024AY 2015-16

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

Section 143(3)Section 24Section 263

house property and (e) Tax credit mismatch.. An order of assessment under section 143(3) was made on 22.12.2017 on total income of Rs.2,92

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

92 (Bom) (l) CIT v. R. K. Construction (09) 313 ITR 65 (Guj) (m) Sidh International v CIT (09) 122 TTJ 557 (Ahd) (n) Ramesh P. Modi v. CIT (09) 122 TTJ 566 (Ahd) (o) CIT v. Max India Ltd. (04) 268 ITR 128 (P&H) B. Even invocation of Explanation 2 to sec. 263 is incorrect since

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

92 (Bom) (l) CIT v. R. K. Construction (09) 313 ITR 65 (Guj) (m) Sidh International v CIT (09) 122 TTJ 557 (Ahd) (n) Ramesh P. Modi v. CIT (09) 122 TTJ 566 (Ahd) (o) CIT v. Max India Ltd. (04) 268 ITR 128 (P&H) B. Even invocation of Explanation 2 to sec. 263 is incorrect since

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

92 (Bom) (l) CIT v. R. K. Construction (09) 313 ITR 65 (Guj) (m) Sidh International v CIT (09) 122 TTJ 557 (Ahd) (n) Ramesh P. Modi v. CIT (09) 122 TTJ 566 (Ahd) (o) CIT v. Max India Ltd. (04) 268 ITR 128 (P&H) B. Even invocation of Explanation 2 to sec. 263 is incorrect since

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

92 (Bom) (l) CIT v. R. K. Construction (09) 313 ITR 65 (Guj) (m) Sidh International v CIT (09) 122 TTJ 557 (Ahd) (n) Ramesh P. Modi v. CIT (09) 122 TTJ 566 (Ahd) (o) CIT v. Max India Ltd. (04) 268 ITR 128 (P&H) B. Even invocation of Explanation 2 to sec. 263 is incorrect since

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

92 (Bom) (l) CIT v. R. K. Construction (09) 313 ITR 65 (Guj) (m) Sidh International v CIT (09) 122 TTJ 557 (Ahd) (n) Ramesh P. Modi v. CIT (09) 122 TTJ 566 (Ahd) (o) CIT v. Max India Ltd. (04) 268 ITR 128 (P&H) B. Even invocation of Explanation 2 to sec. 263 is incorrect since

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

92 (Bom) (l) CIT v. R. K. Construction (09) 313 ITR 65 (Guj) (m) Sidh International v CIT (09) 122 TTJ 557 (Ahd) (n) Ramesh P. Modi v. CIT (09) 122 TTJ 566 (Ahd) (o) CIT v. Max India Ltd. (04) 268 ITR 128 (P&H) B. Even invocation of Explanation 2 to sec. 263 is incorrect since

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

92 (Bom) (l) CIT v. R. K. Construction (09) 313 ITR 65 (Guj) (m) Sidh International v CIT (09) 122 TTJ 557 (Ahd) (n) Ramesh P. Modi v. CIT (09) 122 TTJ 566 (Ahd) (o) CIT v. Max India Ltd. (04) 268 ITR 128 (P&H) B. Even invocation of Explanation 2 to sec. 263 is incorrect since