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14 results for “house property”+ Section 364clear

Sorted by relevance

Karnataka438Delhi183Mumbai154Chandigarh72Jaipur42Ahmedabad39Calcutta35Lucknow23Bangalore23Raipur19Kolkata17Patna17Pune14Chennai14Hyderabad13Indore11Cochin7Nagpur6Telangana4SC4Agra3Andhra Pradesh1Amritsar1Allahabad1Cuttack1

Key Topics

Section 143(3)18Addition to Income12Disallowance10Section 54F7Section 143(2)6Section 153C6Section 13(1)(d)6Section 116Exemption6Section 2(22)(e)

SHREE GARUDA PLANT PRODUCTS LTD,,NASHIK vs. INCOME-TAX OFFICER, WARD - 1 (2),, NASHIK

ITA 492/PUN/2019[2015-16]Status: DisposedITAT Pune14 Oct 2022AY 2015-16

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No.492/Pun/2019 िनधा"रण वष" / Assessment Year : 2015-16 Shree Garuda Plant Products The Income Tax Officer, Ltd., Vs Ward-1(2), Nashik. B-26, Additional Midc Area, Ambad, Nashik. Pan: Aaacg 0563 H Appellant/ Assessee Respondent / Revenue Assessee By Shri Nishint Gandhi – Ar Revenue By Shri M.G.Jasnani – Dr Date Of Hearing 20/07/2022 Date Of Pronouncement 14/10/2022 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Appeal Filed By The Assessee Is Directed Against The Order Of Ld.Commissioner Of Income Tax(Appeals)-1, Nashik For The Assessment Year 2015-16, Dated 19.02.2019, Emanating Out Of Order Under Section 143(3) Of The Income Tax Act, 1961 Dated 26.12.2017. The Assessee Has Raised The Following Grounds Of Appeal: “1.In The Facts & Circumstances Of The Case & In Law, The Learned Commissioner Of Income Tax (Appeals) - 1, Nashik ["The Cit (A)" For Short] Erred In Confirming The Order Of The Learned Income Tax Officer - 1 (2), Nashik, ["The Ao" For Short] Which Was Passed In Violation Of Principles Of Natural Justice Without Affording A Proper Opportunity Of Being Heard To The Appellant. 2. In The Facts & Circumstances Of The Case & In Law, The Ld. Cit(A) Erred In Confirming The Action Of The Ao In Invoking Section 14A R.W.R. 8D Of The Act, Whereby A Disallowance Of Rs.12,81,831/- Was Made In The Hands Of The Appellant.

Section 115JSection 143(3)Section 14ASection 2Section 2(22)(e)
5
Section 14A4
House Property3

House Property. In the facts and circumstances of the case and in law, the Ld. AO erred in making an addition of Rs.6,86,813/- to the rent income of Rs.10,18,051/- offered by the Appellant and treating the same as taxable income of the Appellant without appreciating the fact that certain amount of rent was unrealized and therefore

SINHGAD TECHNICAL EDUCATION SOCIETY,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX,,

Accordingly, additional ground No.3 by the assessee is allowed

ITA 2076/PUN/2014[2008-09]Status: DisposedITAT Pune17 Oct 2018AY 2008-09

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपील सं. / Ita Nos. 2075 To 2077 & 2110/Pun/2014 "नधा"रण वष" / Assessment Years: 2007-08 To 2009-10 Sinhgad Technical Education Society, S. No. 44/1, Vadgaon ( Budruk), Off. Sinhagad Road, Pune-411 041. Pan : Aabts9900Q. …....अपीलाथ" / Appellant बनाम / V/S.

For Appellant: Shri S. N. DoshiFor Respondent: Shri Rajeev Kumar
Section 11Section 13(1)(d)Section 143(3)Section 153C

Section 11. But no addition can be made to the total income of the trust on this ground. The decision of ITAT Chennai in 54 ITD 201 is cited by the appellant in support of the contention. I have given careful consideration to the facts before me and perused the decision of ITAT Chennai cited in Para-6.9 above

SINHGAD TECHNICAL EDUCATION SOCIETY,,PUNE vs. ASSISTANT COMMISSIONER OF INCOME-TAX,,

Accordingly, additional ground No.3 by the assessee is allowed

ITA 2110/PUN/2014[2009-10]Status: DisposedITAT Pune17 Oct 2018AY 2009-10

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपील सं. / Ita Nos. 2075 To 2077 & 2110/Pun/2014 "नधा"रण वष" / Assessment Years: 2007-08 To 2009-10 Sinhgad Technical Education Society, S. No. 44/1, Vadgaon ( Budruk), Off. Sinhagad Road, Pune-411 041. Pan : Aabts9900Q. …....अपीलाथ" / Appellant बनाम / V/S.

For Appellant: Shri S. N. DoshiFor Respondent: Shri Rajeev Kumar
Section 11Section 13(1)(d)Section 143(3)Section 153C

Section 11. But no addition can be made to the total income of the trust on this ground. The decision of ITAT Chennai in 54 ITD 201 is cited by the appellant in support of the contention. I have given careful consideration to the facts before me and perused the decision of ITAT Chennai cited in Para-6.9 above

ASSISTANT COMMISSIONER OF INCOME-TAX vs. SINHAGAD TECHNICAL EDUCATION SOCIETY,, PUNE

Accordingly, additional ground No.3 by the assessee is allowed

ITA 17/PUN/2015[2009-10]Status: DisposedITAT Pune17 Oct 2018AY 2009-10

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपील सं. / Ita Nos. 2075 To 2077 & 2110/Pun/2014 "नधा"रण वष" / Assessment Years: 2007-08 To 2009-10 Sinhgad Technical Education Society, S. No. 44/1, Vadgaon ( Budruk), Off. Sinhagad Road, Pune-411 041. Pan : Aabts9900Q. …....अपीलाथ" / Appellant बनाम / V/S.

For Appellant: Shri S. N. DoshiFor Respondent: Shri Rajeev Kumar
Section 11Section 13(1)(d)Section 143(3)Section 153C

Section 11. But no addition can be made to the total income of the trust on this ground. The decision of ITAT Chennai in 54 ITD 201 is cited by the appellant in support of the contention. I have given careful consideration to the facts before me and perused the decision of ITAT Chennai cited in Para-6.9 above

SINHGAD TECHNICAL EDUCATION SOCIETY,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX,,

Accordingly, additional ground No.3 by the assessee is allowed

ITA 2075/PUN/2014[2007-08]Status: DisposedITAT Pune17 Oct 2018AY 2007-08

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपील सं. / Ita Nos. 2075 To 2077 & 2110/Pun/2014 "नधा"रण वष" / Assessment Years: 2007-08 To 2009-10 Sinhgad Technical Education Society, S. No. 44/1, Vadgaon ( Budruk), Off. Sinhagad Road, Pune-411 041. Pan : Aabts9900Q. …....अपीलाथ" / Appellant बनाम / V/S.

For Appellant: Shri S. N. DoshiFor Respondent: Shri Rajeev Kumar
Section 11Section 13(1)(d)Section 143(3)Section 153C

Section 11. But no addition can be made to the total income of the trust on this ground. The decision of ITAT Chennai in 54 ITD 201 is cited by the appellant in support of the contention. I have given careful consideration to the facts before me and perused the decision of ITAT Chennai cited in Para-6.9 above

SINHGAD TECHNICAL EDUCATION SOCIETY,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX,,

Accordingly, additional ground No.3 by the assessee is allowed

ITA 2077/PUN/2014[2008-09]Status: DisposedITAT Pune17 Oct 2018AY 2008-09

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपील सं. / Ita Nos. 2075 To 2077 & 2110/Pun/2014 "नधा"रण वष" / Assessment Years: 2007-08 To 2009-10 Sinhgad Technical Education Society, S. No. 44/1, Vadgaon ( Budruk), Off. Sinhagad Road, Pune-411 041. Pan : Aabts9900Q. …....अपीलाथ" / Appellant बनाम / V/S.

For Appellant: Shri S. N. DoshiFor Respondent: Shri Rajeev Kumar
Section 11Section 13(1)(d)Section 143(3)Section 153C

Section 11. But no addition can be made to the total income of the trust on this ground. The decision of ITAT Chennai in 54 ITD 201 is cited by the appellant in support of the contention. I have given careful consideration to the facts before me and perused the decision of ITAT Chennai cited in Para-6.9 above

ASSISTANT COMMISSIONER OF INCOME-TAX vs. SINHAGAD TECHNICAL EDUCATION SOCIETY,, PUNE

Accordingly, additional ground No.3 by the assessee is allowed

ITA 16/PUN/2015[2008-09]Status: DisposedITAT Pune17 Oct 2018AY 2008-09

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपील सं. / Ita Nos. 2075 To 2077 & 2110/Pun/2014 "नधा"रण वष" / Assessment Years: 2007-08 To 2009-10 Sinhgad Technical Education Society, S. No. 44/1, Vadgaon ( Budruk), Off. Sinhagad Road, Pune-411 041. Pan : Aabts9900Q. …....अपीलाथ" / Appellant बनाम / V/S.

For Appellant: Shri S. N. DoshiFor Respondent: Shri Rajeev Kumar
Section 11Section 13(1)(d)Section 143(3)Section 153C

Section 11. But no addition can be made to the total income of the trust on this ground. The decision of ITAT Chennai in 54 ITD 201 is cited by the appellant in support of the contention. I have given careful consideration to the facts before me and perused the decision of ITAT Chennai cited in Para-6.9 above

RAJENDRA L.AGARWAL,,PUNE vs. INCOME-TAX OFFICER, (INTERNATIONAL TAXATION -I),, PUNE

ITA 2330/PUN/2017[2012-13]Status: DisposedITAT Pune31 Aug 2018AY 2012-13

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm आयकर अपील सं आयकर अपील सं. / Ita No. 2330/Pun/2017 आयकर अपील सं आयकर अपील सं िनधा"रण वष" / Assessment Year : 2012-13 िनधा"रण वष" िनधा"रण वष" िनधा"रण वष"

For Appellant: Shri Sunil PathakFor Respondent: Shri Rajeev Kumar &
Section 54F

section 54F of the Act for the following reasons: A. Referring to the legal expenditure of Rs.2,68,500/-, Ld. Counsel for the assessee submitted that the said amount was paid for (i) title search (ii) property consultancy (iii) legal consultancy. All these were incurred in connection with the investment of capital gains in the residential bungalow located at Sindh

ARMED FORCES EX-OFFICERS MULTISERVICES CO-OPERATIVE SOCIETY LTD,PUNE vs. INCOME TAX OFFICERS NFAC, PUNE

In the result, the appeal filed by the assessee stands partly allowed

ITA 787/PUN/2024[2013-14]Status: DisposedITAT Pune27 Sept 2024AY 2013-14

Bench: SHRI R. K. PANDA (Vice President), SHRI VINAY BHAMORE (Judicial Member)

For Appellant: CA Shweta JoshiFor Respondent: Shri Ramnath P. Murkunde
Section 142(1)Section 143(2)Section 143(3)Section 147Section 148Section 80PSection 80P(2)(d)Section 80P(4)

364, Lokmanya Tilak Sabha Griha, Pune- 411016. PAN : AAAAA1185H Appellant Respondent Assessee by : CA Shweta Joshi Revenue by : Shri Ramnath P. Murkunde Date of hearing : 23.07.2024 Date of pronouncement : 27.09.2024 आदेश / ORDER PER VINAY BHAMORE, JM: This appeal filed by the assessee is directed against the order dated 22.02.2024 passed by LD CIT(A)/NFAC for the assessment year

RADHESHAM TOTARAM NARAYANI,,NANDURBAR vs. ASSISTANT COMMISSIONER OF INCOME-TAX,,

In the result, appeal of the assessee is partly allowed

ITA 1491/PUN/2015[2010-11]Status: DisposedITAT Pune21 Mar 2018AY 2010-11

Bench: Ms. Sushma Chowla, Jm & Shri D. Karunakara Rao, Am

For Appellant: Smt. Deepa KhareFor Respondent: Dr. Vivek Aggarwal
Section 133ASection 143(3)Section 69A

364-A, Nagarpalika No.1389/3, Hat Darwaja, Nandurbar – 425 412 अपीलाथ"/Appellant PAN : AAHPN7393L …. Vs. ACIT, Circle-3(1), …. ""यथ" / Respondent Jalgaon अपीलाथ" क" ओर से / Appellant by : Smt. Deepa Khare ""थ" की ओर से / Respondent by : Dr. Vivek Aggarwal सुनवाई क" तारीख / घोषणा क" तारीख / Date of Hearing : 12.03.2018 Date of Pronouncement: 21 .03.2018 आदेश आदेश / ORDER आदेश आदेश

KUMAR URBAN DEVELOPMENT PVT. LTD (SUCCESSOR KUMAR HOUSING CORPORATION PVT LTD),PUNE vs. DCIT CIRCLE 14, PUNE

In the result, both the appeals filed by the assessee are allowed and the

ITA 2874/PUN/2024[2014-15]Status: DisposedITAT Pune18 Aug 2025AY 2014-15

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

For Appellant: Shri Nikhil S PathakFor Respondent: Shri Ramnath P Murkunde
Section 143(2)Section 32Section 36(1)(iii)

Housing Corporation WIP Statement as on March-13 Sr No Project Estimated Cost to complete (Balance) 8 Total Cost of the Completion Percentage of Completion as on March- 13 9 Sale Value 10 Area Sold in sq ft. to sq ft. 11 Area Sold in March 12 12 Area Sold in Total Saleable Sold Area/Cost sq ft. April-12 Area

SAI BHARGAVNATH INFRA ,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE - 6,, PUNE

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

ITA 2417/PUN/2017[2014-15]Status: DisposedITAT Pune03 Sept 2020AY 2014-15

Bench: Shri P.M. Jagtap & Shri S.S. Viswanethra Ravi

For Appellant: Shri Suhas BoraFor Respondent: Shri Asif A. Karmali
Section 143(3)Section 43C

House, S. No. 16, Hingne Khurd, Pune – 411051 PAN : ACBFS9830R .......अऩीऱाथी / Appellant बिाम / V/s. Dy. Commissioner of Income Tax, Circle – 6, Pune ……प्रत्यथी / Respondent Assessee by : Shri Suhas Bora Revenue by : Shri Asif A. Karmali सुनवाई की तारीख / Date of Hearing : 31-08-2020 घोषणा की तारीख / Date of Pronouncement : 08-09-2020 आदेश / ORDER PER S.S. VISWANETHRA RAVI

DCIT, SWARGATE PUNE vs. GRIHUM HOUSING FINANCE LIMITED, PUNE

In the result, the Cross Objection filed by the assessee is allowed and the appeal filed by the Revenue is dismissed

ITA 1883/PUN/2024[2019-20]Status: DisposedITAT Pune12 Jun 2025AY 2019-20

Bench: Shri R. K. Panda & Ms Astha Chandraassessment Year : 2019-20

For Appellant: S/Shri Nikhil Mutha and Abhilash HiranFor Respondent: Shri Ramnath P Murkunde
Section 143(1)Section 2(91)Section 36(1)(va)

Housing Finance Limited ITO, Ward 1, Ahmednagar 602, 6th Floor, Zero One IT Park, Vs. Mundhva Road, Ghorpadi, Pune – 411036 PAN: AACCG2265N (Cross Objector) (Respondent) Assessee by : S/Shri Nikhil Mutha and Abhilash Hiran Department by : Shri Ramnath P Murkunde Date of hearing : 08-05-2025 Date of pronouncement : 12-06-2025 O R D E R PER R.K. PANDA

PRIDE PURPLE BUILDERS PRIVATE LTD.,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE - 1 (1),, PUNE

In the result, the appeal of the Assessee is allowed

ITA 699/PUN/2022[2015-16]Status: DisposedITAT Pune04 Oct 2023AY 2015-16

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No.699/Pun/2022 िनधा"रण वष" / Assessment Year : 2015-16 Pride Purple Builders Private The Deputy Limited, V Commissioner Income Pride House, 5Th Floor, S Tax, Circle-1(1), Pune. S.No.108/7, Shivajinagar, Near Pune University Circle, Pune – 411016. Pan: Aadcp 4286 H Appellant / Assessee Respondent / Revenue Assessee By Shri Suhas Bora – Ar Revenue By Shri M G Jasnani, Irs - Dr Date Of Hearing 03/10/2023 Date Of Pronouncement 04/10/2023 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Appeal Filed By Assessee Is Directed Against The Order Of Ld. Commissioner Of Income Tax(Appeal), Pune-11 Dated 18.08.2022For A.Y.2015-16 Emanating From The Assessment Order Under Section 143(3) Of The Income Tax Act, 1961 Dated 30.11.2017. The Assessee Has Raised The Following Grounds Of Appeal: Pride Purple Builders Private Limited [A]

Section 143(2)Section 143(3)

Section 57 of the Act. 5.4 The Ld. AR also relied on following decisions:  Vodafone South Ltd vs CIT ITA 334/2014 (Del High Court)  ITO vs Brahma Associates ITAT Pune ITA 133/PN/2014  DLF Info City Development vs ACIT ITA 894/Del/2018  Triumph Reality Pvt Ltd [2023] 148 taxmann.com 196 (Delhi) Submission of ld.Departmental Representative(ld.DR) : 6. The ld.Departmental Representative read