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20 results for “house property”+ Section 249clear

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Key Topics

Section 13224Section 10(38)23Section 14819Section 14715Section 143(2)14Section 143(3)12Section 153A11Penny Stock10Reopening of Assessment10

ARUNA SINGH ,THANE vs. ITO WARD 3(1), KALYAN

In the result, the appeal of the assessee is allowed for statistical\npurposes

ITA 2387/PUN/2024[2018-19]Status: DisposedITAT Pune11 Apr 2025AY 2018-19
For Appellant: \nDepartment by
Section 144BSection 147Section 156Section 208Section 210Section 234B(1)Section 249Section 249(4)Section 249(4)(b)

Section 249(4) of the Act will not apply as\nthere is no question of paying advance tax in reassessment proceedings,\neven though assessee did not file Rol.”\n5.3 On merits of the case, the Ld. AR submitted that the addition made\nby the Ld. AO in respect of the property transaction (i.e. purchase of\nresidential flat) in the hands

Section 1518
Long Term Capital Gains8
Search & Seizure3

SHRI SAMPAT KACHARU DHAGE,NASHIK vs. INCOME TAX OFFICER, WARD-1(5), NASHIK, NASHIK

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

ITA 1019/PUN/2023[2014-15]Status: DisposedITAT Pune29 Jul 2024AY 2014-15

Bench: SHRI INTURI RAMA RAO (Accountant Member), SHRI VINAY BHAMORE (Judicial Member)

For Appellant: Shri Sanket Joshi (Virtual)For Respondent: Shri Akhilesh Srivastava
Section 139Section 142(1)Section 144Section 147Section 148Section 249(4)(b)

property of Rs.51,11,000/- and has also added the TDS of Rs.50,603/- and completed the assessment vide order dated 31.10.2019 passed u/s 144 r.w.s. 147 of the IT Act. 4. Being aggrieved with the above action of the Assessing Officer, the appellant filed an appeal before the ld. CIT(A)/NFAC, who vide impugned order, without admitting

GAURAV RAJA PATHAK,PUNE vs. DCIT-CIRCLE1(1), PUNE

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

ITA 1505/PUN/2024[2021-22]Status: DisposedITAT Pune07 Nov 2024AY 2021-22

Bench: Shri R. K. Panda & Ms Astha Chandraassessment Year : 2021-22

For Appellant: Shri Kishor B PhadkeFor Respondent: Shri Ramnath P Murkende
Section 112Section 143(1)Section 143(1)(a)Section 154Section 249Section 250

249 of the IT Act for filing of appeal and there is no sufficient cause for delay in filing of appeal, which can be condoned. Accordingly, the appeal of the appellant is treated as dismissed u/s 250 r.w.s.251 of the Act without considering the merits of the appeal filed.” 4. Aggrieved with such order of the Addl/JCIT(A), Jaipur

INCOME TAX OFFICER, WARD-1, JALNA, JALNA vs. OMPRAKASH ASARAM MANTRI, JALNA

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

ITA 140/PUN/2024[2011]Status: DisposedITAT Pune17 Jul 2025

Bench: Shri R. K. Panda & Ms Astha Chandra

For Appellant: Shri Kishor B PhadkeFor Respondent: Shri Amol Khairnar, CIT-DR
Section 10(38)Section 132Section 143(2)Section 143(3)Section 147Section 148Section 151

property, business and profession and other sources. A search action u/s 132 was conducted in the card of the assessee on 02.05.2013 and accordingly a notice u/s 153A was issued to the assessee in response to which the assessee filed his return of income on 28.02.2014 declaring total income of Rs.15,00,324/-. Thereafter, assessment under section

INCOME TAX OFFICER, WARD-1, JALNA, JALNA vs. OMPRAKASH ASARAM MANTRI, JALNA

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

ITA 141/PUN/2024[2012]Status: DisposedITAT Pune17 Jul 2025

Bench: Shri R. K. Panda & Ms Astha Chandra

For Appellant: Shri Kishor B PhadkeFor Respondent: Shri Amol Khairnar, CIT-DR
Section 10(38)Section 132Section 143(2)Section 143(3)Section 147Section 148Section 151

property, business and profession and other sources. A search action u/s 132 was conducted in the card of the assessee on 02.05.2013 and accordingly a notice u/s 153A was issued to the assessee in response to which the assessee filed his return of income on 28.02.2014 declaring total income of Rs.15,00,324/-. Thereafter, assessment under section

INCOME TAX OFFICER, WARD-1, JALNA, JALNA vs. ATUL OMPRAKASH MANTRI, JALNA

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

ITA 142/PUN/2024[2011]Status: DisposedITAT Pune17 Jul 2025

Bench: Shri R. K. Panda & Ms Astha Chandra

For Appellant: Shri Kishor B PhadkeFor Respondent: Shri Amol Khairnar, CIT-DR
Section 10(38)Section 132Section 143(2)Section 143(3)Section 147Section 148Section 151

property, business and profession and other sources. A search action u/s 132 was conducted in the card of the assessee on 02.05.2013 and accordingly a notice u/s 153A was issued to the assessee in response to which the assessee filed his return of income on 28.02.2014 declaring total income of Rs.15,00,324/-. Thereafter, assessment under section

INCOME TAX OFFICER, WARD-1, JALNA, JALNA vs. PRAMILA OMPRAKASH MANTRI, JALNA

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

ITA 145/PUN/2024[2011]Status: DisposedITAT Pune17 Jul 2025

Bench: Shri R. K. Panda & Ms Astha Chandra

For Appellant: Shri Kishor B PhadkeFor Respondent: Shri Amol Khairnar, CIT-DR
Section 10(38)Section 132Section 143(2)Section 143(3)Section 147Section 148Section 151

property, business and profession and other sources. A search action u/s 132 was conducted in the card of the assessee on 02.05.2013 and accordingly a notice u/s 153A was issued to the assessee in response to which the assessee filed his return of income on 28.02.2014 declaring total income of Rs.15,00,324/-. Thereafter, assessment under section

INCOME TAX OFFICER, WARD-1, JALNA, JALNA vs. ATUL OMPRAKASH MANTRI, JALNA

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

ITA 143/PUN/2024[2012]Status: DisposedITAT Pune17 Jul 2025

Bench: Shri R. K. Panda & Ms Astha Chandra

For Appellant: Shri Kishor B PhadkeFor Respondent: Shri Amol Khairnar, CIT-DR
Section 10(38)Section 132Section 143(2)Section 143(3)Section 147Section 148Section 151

property, business and profession and other sources. A search action u/s 132 was conducted in the card of the assessee on 02.05.2013 and accordingly a notice u/s 153A was issued to the assessee in response to which the assessee filed his return of income on 28.02.2014 declaring total income of Rs.15,00,324/-. Thereafter, assessment under section

INCOME TAX OFFICER, WARD-1, JALNA, JALNA vs. ASHISH OMPRAKASH MANTRI, JALNA

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

ITA 148/PUN/2024[2012]Status: DisposedITAT Pune17 Jul 2025

Bench: Shri R. K. Panda & Ms Astha Chandra

For Appellant: Shri Kishor B PhadkeFor Respondent: Shri Amol Khairnar, CIT-DR
Section 10(38)Section 132Section 143(2)Section 143(3)Section 147Section 148Section 151

property, business and profession and other sources. A search action u/s 132 was conducted in the card of the assessee on 02.05.2013 and accordingly a notice u/s 153A was issued to the assessee in response to which the assessee filed his return of income on 28.02.2014 declaring total income of Rs.15,00,324/-. Thereafter, assessment under section

INCOME TAX OFFICER, WARD -1, JALNA, JALNA vs. PRAMILA OMPRAKASH MANTRI, JALNA

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

ITA 146/PUN/2024[2012]Status: DisposedITAT Pune17 Jul 2025

Bench: Shri R. K. Panda & Ms Astha Chandra

For Appellant: Shri Kishor B PhadkeFor Respondent: Shri Amol Khairnar, CIT-DR
Section 10(38)Section 132Section 143(2)Section 143(3)Section 147Section 148Section 151

property, business and profession and other sources. A search action u/s 132 was conducted in the card of the assessee on 02.05.2013 and accordingly a notice u/s 153A was issued to the assessee in response to which the assessee filed his return of income on 28.02.2014 declaring total income of Rs.15,00,324/-. Thereafter, assessment under section

INCOME TAX OFFICER, WARD 1, JALNA, JALNA vs. ASHISH OMPRAKASH MANTRI, JALNA

ITA 147/PUN/2024[2011]Status: DisposedITAT Pune17 Jul 2025
Section 10(38)Section 132Section 143(2)Section 143(3)Section 147Section 148Section 151

house property,\nbusiness and profession and other sources. A search action u/s 132 was conducted\nin the card of the assessee on 02.05.2013 and accordingly a notice u/s 153A was\nissued to the assessee in response to which the assessee filed his return of income\non 28.02.2014 declaring total income of Rs.15,00,324/-. Thereafter, assessment\nunder section

SHRI MUKUND BHAVAN TRUST,PUNE vs. CIT(E), PUNE

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

ITA 1552/PUN/2024[-]Status: DisposedITAT Pune29 Apr 2025

Bench: Shri R. K. Panda & Ms. Astha Chandrashri Mukund Bhavan Trust Cit (Exemption), Pune 1105, Raviwar Peth, Mukund Vs. Bhavan, Pune – 411002 Pan: Aaats5170R (Appellant) (Respondent) Assessee By : Shri V.L. Jain Department By : Shri Mallikarjun Utture, Cit Date Of Hearing : 05-02-2025 Date Of Pronouncement : 29-04-2025 O R D E R

For Appellant: Shri V.L. JainFor Respondent: Shri Mallikarjun Utture, CIT
Section 12ASection 13(1)(a)

house hold activities), and Sannyasashram (renouncing material world), which is a materialistic arrangement for one social group to dominate another, and by reinforcing identity based on bodily categories. Thus, the entire concept itself is against the social development and not for any charity of the people at large at all. 2 Further verification shows that the Trust Deed contains

SHREE BALAJI REALTY,PUNE vs. INCOME TAX, CENTRAL CIRCLE 2(3), PUNE, PUNE

In the result, appeals for assessment years 2017-18 and 2018-19 are allowed and the appeal for assessment year 2019-20 is partly allowed

ITA 875/PUN/2024[2017-18]Status: DisposedITAT Pune07 Feb 2025AY 2017-18

Bench: Shri R. K. Panda & Ms. Astha Chandra

For Appellant: Shri Neelesh KhandelwalFor Respondent: S/Shri Amol Kharnar CIT-DR &
Section 132Section 143(2)Section 153A

249 (Delhi): The Hon'ble Delhi High Court has held that, there was a presumption raised under section 132(4A) on seizure of fax message and it was upon Assessee to rebut that presumption by offering a plausible explanation. 5.5 In view of discussion above, it is clear that Assessee has accepted the on- money and same is not disclosed

MEENAMANI GANGA BUILDER LLP,PUNE vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 2(3), PUNE

In the result, all the three appeals filed by the assessee are partly allowed

ITA 872/PUN/2024[2018-19]Status: DisposedITAT Pune07 Feb 2025AY 2018-19

Bench: Shri R. K. Panda & Ms. Astha Chandra

For Appellant: Shri Neelesh KhandelwalFor Respondent: Shri Amol Kharnar CIT-DR
Section 132Section 143(2)Section 153A

249 (Delhi): The Hon'ble Delhi High Court has held that, there was a presumption raised under section 132(4A) on seizure of fax message and it was upon assessee to rebut that presumption by offering a plausible explanation.” 9. Relying on various decisions, the Assessing Officer made addition of Rs.45,17,500/- to the total income of the assessee

MEENAMANI GANGA BUILDER LLP,PUNE vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 2(3), PUNE

In the result, all the three appeals filed by the assessee are partly allowed

ITA 873/PUN/2024[2019-20]Status: DisposedITAT Pune07 Feb 2025AY 2019-20
Section 132Section 143(2)Section 153A

249 (Delhi):\nThe Hon'ble Delhi High Court has held that, there was a presumption raised\nunder section 132(4A) on seizure of fax message and it was upon assessee to rebut\nthat presumption by offering a plausible explanation.\"\n9.\nRelying on various decisions, the Assessing Officer made addition of\nRs.45,17,500/- to the total income of the assessee

SHREE BALAJI REALTY ,PUNE vs. INCOME TAX, CENTRAL CIRCLE 2(3), PUNE , PUNE

ITA 877/PUN/2024[2019-2020]Status: DisposedITAT Pune07 Feb 2025AY 2019-2020
Section 132Section 143(2)Section 153A

249 (Delhi):\nThe Hon'ble Delhi High Court has held that, there was a presumption raised\nunder section 132(4A) on seizure of fax message and it was upon Assessee to rebut\nthat presumption by offering a plausible explanation.\n5.5 In view of discussion above, it is clear that Assessee has accepted the on-\nmoney and same is not disclosed

MEENAMANI GANGA BUILDER LL,PUNE vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 2(3), PUNE

In the result, all the three appeals filed by the assessee are partly allowed

ITA 871/PUN/2024[2017-18]Status: DisposedITAT Pune07 Feb 2025AY 2017-18
Section 132Section 143(2)Section 153A

249 (Delhi):\nThe Hon'ble Delhi High Court has held that, there was a presumption raised\nunder section 132(4A) on seizure of fax message and it was upon assessee to rebut\nthat presumption by offering a plausible explanation.\"\n9.\nRelying on various decisions, the Assessing Officer made addition of\nRs.45,17,500/- to the total income of the assessee

SHREE BALAJI REALTY ,PUNE vs. INCOME TAX, CENTRAL CIRCLE 2(3), PUNE , PUNE

In the result, appeals for

ITA 876/PUN/2024[2018-19]Status: DisposedITAT Pune07 Feb 2025AY 2018-19
Section 132Section 143(2)Section 153A

249 (Delhi):\nThe Hon'ble Delhi High Court has held that, there was a presumption raised\nunder section 132(4A) on seizure of fax message and it was upon Assessee to rebut\nthat presumption by offering a plausible explanation.\n5.5 In view of discussion above, it is clear that Assessee has accepted the on-\nmoney and same is not disclosed

ASSISTANT COMMISSIONER OF INCOME TAX, JALGAON vs. SIDHARTH RATANLAL BAFNA, JALGAON

ITA 1555/PUN/2024[2013-14]Status: DisposedITAT Pune27 Oct 2025AY 2013-14
Section 132Section 143(3)Section 147Section 148Section 153A

house property,\nbusiness and profession and other sources. A search action u/s 132 was conducted\nin the card of the assessee on 02.05.2013 and accordingly a notice u/s 153A was\nissued to the assessee in response to which the assessee filed his return of income\non 28.02.2014 declaring total income of Rs.15,00,324/-. Thereafter, assessment\nunder section

ASSISTANT COMMISSIONER OF INCOME TAX, JALGAON vs. SIDHARTH RATANLAL BAFNA, JALGAON

ITA 1565/PUN/2024[2018-19]Status: DisposedITAT Pune27 Oct 2025AY 2018-19
For Appellant: S/Shri Suchek Anchaliya andFor Respondent: Shri Amit Bobde, CIT
Section 132Section 143(3)Section 147Section 148Section 153A

house property,\nbusiness and profession and other sources. A search action u/s 132 was conducted\nin the card of the assessee on 02.05.2013 and accordingly a notice u/s 153A was\nissued to the assessee in response to which the assessee filed his return of income\non 28.02.2014 declaring total income of Rs.15,00,324/-. Thereafter, assessment\nunder section