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8 results for “house property”+ Section 138clear

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Key Topics

Section 80I14Section 14813Section 143(3)7Section 148A7Section 12A6Addition to Income6Section 143(2)4Section 1473House Property3Deduction

M.M. PATEL PUBLIC CHARITABLE TRUST,SOLAPUR vs. PCIT- CENTRAL, PUNE, PUNE

In the result, the appeal of the assessee is partly allowed

ITA 1130/PUN/2024[-]Status: DisposedITAT Pune21 Feb 2025
Section 12Section 127Section 12ASection 12A(1)(ac)Section 132Section 143(3)Section 153A

section (3) of section 143 for any\nprevious year; or\nc) Such case has been selected in accordance with the risk\nmanagement strategy, formulated by the Board from time to\ntime, for any previous year;\nThe Principal Commissioner or Commissioner shall—\ni.\ncall for such documents or information from the trust\nor institution, or make such inquiry as he thinks

3
Section 142(1)2
Exemption2

DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-7 PUNE, PUNE vs. KOLTE PATIL INTEGRATED TOWNSHIPS LIMITED, PUNE

In the result, both the appeals filed by the Revenue are dismissed

ITA 2023/PUN/2024[2014-15]Status: DisposedITAT Pune10 Mar 2025AY 2014-15
Section 143(3)Section 147Section 148Section 148ASection 151

house property.\n3.\nSubsequently, the Assessing Officer reopened the case as per the provisions\nof section 147 by issuing notice u/s 148A(d) of the Act on 25.07.2022 by recording\nas under:\n“GOVERNMENT OF INDIA\nMINISTRY OF FINANCE\nINCOME TAX DEPARTMENT\nOFFICE OF THE ASSISTANT\nCOMMISSIONER OF INCOME TAX\nCIRCLE 7, PUNE\nTo\nKOLTE-PATIL\nINTEGRATED\nTOWNSHIPS\nLIMITED\nSURVEY

DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 7 PUNE, PUNE vs. KOLTE PATIL INTEGRATED TOWNSHIPS LIMITED, PUNE

In the result, both the appeals filed by the Revenue are dismissed

ITA 2011/PUN/2024[2016-17]Status: DisposedITAT Pune10 Mar 2025AY 2016-17
Section 143(3)Section 147Section 148Section 148ASection 151

house property.\n3.\nSubsequently, the Assessing Officer reopened the case as per the provisions\nof section 147 by issuing notice u/s 148A(d) of the Act on 25.07.2022 by recording\nas under:\n\"GOVERNMENT OF INDIA\nMINISTRY OF FINANCE\nINCOME TAX DEPARTMENT\nOFFICE OF THE ASSISTANT\nCOMMISSIONER OF INCOME TAX\nCIRCLE 7, PUNE\nTo\nKOLTE-PATIL\nLIMITED\nINTEGRATED\nTOWNSHIPS\nSURVEY

M/S. CITY CORPORATION LIMITED,PUNE vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(2), PUNE

In the result, both the appeals filed by the assessee are allowed for statistical purposes

ITA 527/PUN/2024[2011-12]Status: DisposedITAT Pune18 Dec 2024AY 2011-12

Bench: Shri R. K. Panda & Shri Vinay Bhamore

For Appellant: Shri Suhas P Bora & Saukhya LakadeFor Respondent: Shri Ramnath P Murkunde
Section 133(1)(d)Section 143(2)Section 80I

property and construction of residential and commercial buildings. It filed its return of income on 29.09.2011 declaring total income of Rs.119,8,31,267/- after claiming deduction of Rs.1,02,32,288/- u/s 80IB(10) of the Income Tax Act, 1961 (hereinafter referred to as „the Act‟). The case was selected for scrutiny and accordingly, statutory notices

M/S. CITY CORPORATION LIMITED,PUNE vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(2), PUNE

In the result, both the appeals filed by the assessee are allowed for statistical purposes

ITA 528/PUN/2024[2012-13]Status: DisposedITAT Pune18 Dec 2024AY 2012-13

Bench: Shri R. K. Panda & Shri Vinay Bhamore

For Appellant: Shri Suhas P Bora & Saukhya LakadeFor Respondent: Shri Ramnath P Murkunde
Section 133(1)(d)Section 143(2)Section 80I

property and construction of residential and commercial buildings. It filed its return of income on 29.09.2011 declaring total income of Rs.119,8,31,267/- after claiming deduction of Rs.1,02,32,288/- u/s 80IB(10) of the Income Tax Act, 1961 (hereinafter referred to as „the Act‟). The case was selected for scrutiny and accordingly, statutory notices

SUVARNA KIRAN CHAVAN,NASHIK vs. ACIT CIRCLE 1, NASHIK

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

ITA 1785/PUN/2024[2017-18]Status: DisposedITAT Pune12 Nov 2024AY 2017-18

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.1785/Pun/2024 "नधा"रण वष" / Assessment Year : 2017-18

For Appellant: NoneFor Respondent: Shri Arvind Desai
Section 142(1)Section 143(2)Section 143(3)Section 2(14)Section 2(14)(iii)Section 250

house property, income from business or profession etc. The assessee filed the return of income for the A.Y. 2017-18 on 05.11.2017 declaring income of Rs.43,40,100/- which was revised on same date declaring total income of Rs.31,75,740/-. The case was selected for scrutiny under CASS and notice u/s.143(2) of the Act was 3 Suvarna Kiran

RAGHULEELA BUILDERS PVT LTD,MUMBAI vs. DICT, CIRCLE-1(2), PUNE

Appeal is dismissed in above terms

ITA 1885/PUN/2019[2011-12]Status: DisposedITAT Pune07 Oct 2022AY 2011-12

Bench: Shri S. S. Godara & Shri G. D. Padmahshaliआयकर अपील सं. / Ita No.1885/Pun/2019 िनधा"रण वष" / Assessment Year: 2011-12 Raghuleela Builders Pvt. Vs. Dcit, Circle-1(2), Pune. Ltd., 1401, A-Wing, One Bkc, Plot C-66, G Block, Bandra Kurla Complex, Bandra East, Mumbai- 400051. Pan : Aadcr5942E Appellant Respondent Assessee By : None Revenue By : Shri M. G. Jasnani Date Of Hearing : 28.09.2022 Date Of Pronouncement : 07.10.2022 आदेश / Order Per S. S. Godara, Jm: This Assessee’S Appeal For Assessment Year 2011-12 Arises Against The Cit(A)-13, Pune’S Order Dated 22.07.2019 Passed In Case No. Pn/Cit(A)-13/Dcit Circle-1(2), Pune/623/2014-15/227, Involving Proceedings U/S 143(3) Of The Income Tax Act, 1961; In Short “The Act”. Case Called Twice. None Appears At Assessee’S Behest. The Very Factual Position Had Existed On 30.05.2022 & 21.07.2022 As Well. We Thus Proceed Ex-Parte Against The Assessee.

For Appellant: NoneFor Respondent: Shri M. G. Jasnani
Section 143(3)Section 37Section 37(1)

Properties Pvt 1 1103 99,473,835 Ltd AAACI2711H 2,369,578 1% 2,366,959 80, Girgaum Road, 1012 115,119,025 Opera Mouse, Mumbai- 400004 2 Samudra Lodha ABAPL8827B 816 936,846 84,936,288 1% 80 Girgaum Road, Opera 936,846 House, Mumbai-400004 3 AVK Auto Mart Pvt Ltd Laxmi Plaza,138, Link Road, Laxmi Indl

RATHOD JEWELLERS,PUNE vs. ACIT, CENTRAL CIRCLE -2(3), PUNE

In the result, appeal of the assessee is dismissed

ITA 1385/PUN/2024[2017-18]Status: DisposedITAT Pune25 Nov 2024AY 2017-18

Bench: Shri Rama Kanta Panda & Ms. Astha Chandra

For Appellant: Shri Suhas BoraFor Respondent: Shri Arvind Desai, Addl CIT DR
Section 131Section 143(2)Section 143(3)Section 147Section 148Section 68

section 68 doesn't arise. 4. On the facts and circumstances of the case, learned CIT(A) failed to appreciate the fact of incorrect levy of interest 234B of the Act on the entire assessed income while calculating demand. 5. The appellant may kindly be permitted to add to or alter any of grounds of appeal, if deemed necessary