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27 results for “house property”+ Section 40A(3)clear

Sorted by relevance

Mumbai341Delhi289Bangalore103Chennai86Ahmedabad72Jaipur61Hyderabad55Kolkata30Raipur29Chandigarh29Pune27Visakhapatnam22Indore16Amritsar15Cuttack13Cochin11Rajkot11Lucknow9Surat8Patna8Dehradun6Nagpur6Karnataka4Jodhpur1Allahabad1Agra1SC1Varanasi1

Key Topics

Section 143(2)24Section 143(3)23Section 153A23Section 40A(3)19Addition to Income18Disallowance15Section 14A8Section 40A(2)(a)8Section 80I8Exemption

SURESH CHUNNILAL SHARMA,,PARBHANI vs. INCOME-TAX OFFICER, WARD - PARBHANI,, PARBHANI

In the result, the appeal is partly allowed for statistical

ITA 1883/PUN/2018[2013-14]Status: DisposedITAT Pune16 Feb 2021AY 2013-14

Bench: Shri R.S. Syalआयकर अपील सं. / Ita No.1883/Pun/2018 िनधा"रण वष" / Assessment Year : 2013-14

Section 40A(3)

house property and dividend. A return was filed declaring total income of Rs.9,17,560/-. During the course of assessment proceedings, it was observed that the assessee purchased Plot nos. 164 and 165 admeasuring 370.20 sq. mtrs for a consideration of Rs.9,52,000/-. Out of this, an area of 183.17 sq. mtrs. was sold for a consideration of Rs.6

SANJAY VASANTRAO WANI,,NASHIK vs. INCOME-TAX OFFICER,,

In the result, the appeal of the assessee is allowed

ITA 2491/PUN/2016[2012-13]Status: DisposedITAT Pune20 Jun 2018AY 2012-13

Bench: Shri D.Karunakara Rao, Am & Shri Vikas Awasthy, Jm आयकर अपील सं. / Ita No.2491/Pun/2016 िनधा$रण वष$ / Assessment Year : 2012-13

Showing 1–20 of 27 · Page 1 of 2

8
Section 117
House Property6
For Appellant: Shri Pramod ShingteFor Respondent: Shri Ajay Modi
Section 40A(3)Section 44A

House, Near Bhosala School, College Road, Nashik – 422 005 PAN : AAHPW9506C .......अपीलाथ" / Appellant बनाम / V/s. ITO, Ward-1(4), ……""थ" / Respondent Nashik Assessee by : Shri Pramod Shingte Revenue by : Shri Ajay Modi सुनवाई की तारीख / Date of Hearing : 18.06.2018 घोषणा की तारीख / Date of Pronouncement : 20.06.2018 आदेश / ORDER PER D. KARUNAKARA RAO, AM: This appeal is filed by the assessee

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

3) of the Act. Therefore, the provisions of section 13(1)(c) will not be attracted vis-à-vis these properties. 6.9. . . . . . . . . . . . . . . . 6.17. In view of the detailed discussions above, the addition made by the Ld. Assessing Officer vis-à-vis the properties at Flats No.7,8 & 9, Geeta Building, Sion, Mumbai and Farm House at NDA Road, Warje, Pune

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

3) of the Act. Therefore, the provisions of section 13(1)(c) will not be attracted vis-à-vis these properties. 6.9. . . . . . . . . . . . . . . . 6.17. In view of the detailed discussions above, the addition made by the Ld. Assessing Officer vis-à-vis the properties at Flats No.7,8 & 9, Geeta Building, Sion, Mumbai and Farm House at NDA Road, Warje, Pune

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

3) of the Act. Therefore, the provisions of section 13(1)(c) will not be attracted vis-à-vis these properties. 6.9. . . . . . . . . . . . . . . . 6.17. In view of the detailed discussions above, the addition made by the Ld. Assessing Officer vis-à-vis the properties at Flats No.7,8 & 9, Geeta Building, Sion, Mumbai and Farm House at NDA Road, Warje, Pune

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

3) of the Act. Therefore, the provisions of section 13(1)(c) will not be attracted vis-à-vis these properties. 6.9. . . . . . . . . . . . . . . . 6.17. In view of the detailed discussions above, the addition made by the Ld. Assessing Officer vis-à-vis the properties at Flats No.7,8 & 9, Geeta Building, Sion, Mumbai and Farm House at NDA Road, Warje, Pune

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

3) of the Act. Therefore, the provisions of section 13(1)(c) will not be attracted vis-à-vis these properties. 6.9. . . . . . . . . . . . . . . . 6.17. In view of the detailed discussions above, the addition made by the Ld. Assessing Officer vis-à-vis the properties at Flats No.7,8 & 9, Geeta Building, Sion, Mumbai and Farm House at NDA Road, Warje, Pune

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

3) of the Act. Therefore, the provisions of section 13(1)(c) will not be attracted vis-à-vis these properties. 6.9. . . . . . . . . . . . . . . . 6.17. In view of the detailed discussions above, the addition made by the Ld. Assessing Officer vis-à-vis the properties at Flats No.7,8 & 9, Geeta Building, Sion, Mumbai and Farm House at NDA Road, Warje, Pune

KADIR USMAN SHAIKH,SATARA vs. ITO,CEN.II PUNE, PUNE

In the result, the appeals of the assessee for the A

ITA 473/PUN/2012[2003-04]Status: DisposedITAT Pune03 Aug 2018AY 2003-04

Bench: "याियक सद"य के सम" Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm

For Appellant: Shri Nikhil PathakFor Respondent: Shri T. Vijaya B. Reddy
Section 143(2)Section 143(3)Section 153ASection 153BSection 234A

house property without any incriminating evidence is bad in law and the same may kindly be deleted. 5] Ground Nos. 5 - 5.1 : Addition of Rs.19,200/- 5.1] This issue is discussed by the A.O. in para 3 of the asst. order. The assessee has shown agricultural income of Rs.19,200/- in his return filed prior to search. The learned

KADIR USMAN SHAIKH,SATARA vs. ITO,CEN.II PUNE, PUNE

In the result, the appeals of the assessee for the A

ITA 472/PUN/2012[2002-03]Status: DisposedITAT Pune03 Aug 2018AY 2002-03

Bench: "याियक सद"य के सम" Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm

For Appellant: Shri Nikhil PathakFor Respondent: Shri T. Vijaya B. Reddy
Section 143(2)Section 143(3)Section 153ASection 153BSection 234A

house property without any incriminating evidence is bad in law and the same may kindly be deleted. 5] Ground Nos. 5 - 5.1 : Addition of Rs.19,200/- 5.1] This issue is discussed by the A.O. in para 3 of the asst. order. The assessee has shown agricultural income of Rs.19,200/- in his return filed prior to search. The learned

KADIR USMAN SHAIKH,LONAVALA vs. ITO CEN.II, PUNE, PUNE

In the result, the appeals of the assessee for the A

ITA 474/PUN/2012[2004-05]Status: DisposedITAT Pune03 Aug 2018AY 2004-05

Bench: "याियक सद"य के सम" Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm

For Appellant: Shri Nikhil PathakFor Respondent: Shri T. Vijaya B. Reddy
Section 143(2)Section 143(3)Section 153ASection 153BSection 234A

house property without any incriminating evidence is bad in law and the same may kindly be deleted. 5] Ground Nos. 5 - 5.1 : Addition of Rs.19,200/- 5.1] This issue is discussed by the A.O. in para 3 of the asst. order. The assessee has shown agricultural income of Rs.19,200/- in his return filed prior to search. The learned

M/S. K.D. CONSTRUCTIONS UNIT - 1,,PUNE vs. ASSSISTANT COMMISSIONER OF INCOME-TAX,,

In the result, appeals of the assessee are allowed and appeal of Revenue is dismissed

ITA 1235/PUN/2014[2010-11]Status: DisposedITAT Pune25 Jan 2018AY 2010-11

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm

For Appellant: Shri Nilesh KhandelwalFor Respondent: Shri Rajeev Kumar
Section 133ASection 80I

3. Shri Nilesh Khandelwal appearing on behalf of the assessee submitted that the assessee is engaged in the business of construction and sale of residential flats. The assessee developed a housing project under the name “Archana Hill Town” situated at S. No. 13/4P and 8P Kondhwa Khurd, Pune on land admeasuring 9014 sq. mtrs. In the return of income

DEPUTY COMMISSIONER OF INCOME-TAX vs. M/S. K.D. CONSTRUCTION UNIT - 1,, PUNE

In the result, appeals of the assessee are allowed and appeal of Revenue is dismissed

ITA 1329/PUN/2014[2009-10]Status: DisposedITAT Pune25 Jan 2018AY 2009-10

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm

For Appellant: Shri Nilesh KhandelwalFor Respondent: Shri Rajeev Kumar
Section 133ASection 80I

3. Shri Nilesh Khandelwal appearing on behalf of the assessee submitted that the assessee is engaged in the business of construction and sale of residential flats. The assessee developed a housing project under the name “Archana Hill Town” situated at S. No. 13/4P and 8P Kondhwa Khurd, Pune on land admeasuring 9014 sq. mtrs. In the return of income

RAJMAL LAKHICHAND JEWELLERS PVT. LTD.,,JALGAON vs. DEPUTY COMMISSIONER OF INCOME-TAX,, JALGAON

Appeal of the assessee is partly allowed and appeal of the Department is dismissed

ITA 672/PUN/2015[2010-11]Status: DisposedITAT Pune07 Mar 2018AY 2010-11

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm

For Appellant: Shri Sunil PathakFor Respondent: Shri Rajeev Kumar
Section 143(2)Section 14ASection 40A(2)(a)

property Rs.85,63,967/-. v. Disallowance of expenditure relating to Khar Flats Rs.7,61,579/-. vi. Addition of Godown Rent Rs.1,22,484/-. Aggrieved by assessment order dated 26-09-2013, the assessee filed appeal before the Commissioner of Income Tax (Appeals). The Commissioner of Income Tax (Appeals) deleted the disallowances made by Assessing Officer u/s. 40A

DEPUTY COMMISSIONER OF INCOME-TAX vs. RAJMAL LAKHICHAND JEWELLERS PVT. LTD.,,

Appeal of the assessee is partly allowed and appeal of the Department is dismissed

ITA 834/PUN/2015[2010-11]Status: DisposedITAT Pune07 Mar 2018AY 2010-11

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm

For Appellant: Shri Sunil PathakFor Respondent: Shri Rajeev Kumar
Section 143(2)Section 14ASection 40A(2)(a)

property Rs.85,63,967/-. v. Disallowance of expenditure relating to Khar Flats Rs.7,61,579/-. vi. Addition of Godown Rent Rs.1,22,484/-. Aggrieved by assessment order dated 26-09-2013, the assessee filed appeal before the Commissioner of Income Tax (Appeals). The Commissioner of Income Tax (Appeals) deleted the disallowances made by Assessing Officer u/s. 40A

R G DEVELOPERS,PUNE vs. COMMISSIONER INCOME TAX OFFICER, CIRCLE 7,PUNE, PUNE

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

ITA 183/PUN/2025[2017-18]Status: DisposedITAT Pune20 Mar 2025AY 2017-18

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

For Appellant: Shri Sharad ShahFor Respondent: Shri Arvind Desai, CIT-DR
Section 143(3)Section 40A(3)

section 40A(3). 3. The Ld. AO erred in (CIT-A erred in confirming) the addition of Rs.3,42,178/- on ad hoc basis, being 50% of expenses of Rs.6,84,355/- which were incurred towards purchases. 4. The Ld. AO erred in (CIT-A erred in confirming) the addition of Rs.6,36,480/- on ad hoc basis, being

R G DEVELOPERS,PUNE vs. COMMISSIONER INCOME TAX OFFICER, CIRCLE 7,PUNE, PUNE

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

ITA 184/PUN/2025[2018-19]Status: DisposedITAT Pune20 Mar 2025AY 2018-19

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

For Appellant: Shri Sharad ShahFor Respondent: Shri Arvind Desai, CIT-DR
Section 143(3)Section 40A(3)

section 40A(3). 3. The Ld. AO erred in (CIT-A erred in confirming) the addition of Rs.3,42,178/- on ad hoc basis, being 50% of expenses of Rs.6,84,355/- which were incurred towards purchases. 4. The Ld. AO erred in (CIT-A erred in confirming) the addition of Rs.6,36,480/- on ad hoc basis, being

PUNE MATHADI HAMAL AND OTHER MANUAL WORKERS BOARD,PUNE vs. INCOME TAX OFFICER, WARD-5(1), PUNE, PUNE

In the result, appeal of the assessee is partly allowed

ITA 1012/PUN/2023[2018-19]Status: DisposedITAT Pune27 Jun 2024AY 2018-19

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No.1012/Pun/2023 िनधा"रण वष" / Assessment Year : 2018-19 Pune Mathadihamal & Other The Income Tax Manual Workers Board, V Officer, Shramashakti Bhavan, S Ward-5(1), Pune. Coomercial Plot No.1, Market Yard, Pune – 411037. Pan: Aaalp0097L Appellant/ Assessee Respondent /Revenue Assessee By Shri Vipul Joshi – Ar Revenue By Shri Ajay Kumar Keshari & Shri Rajesh Gawali– Dr’S Date Of Hearing 17/04/2024 Date Of Pronouncement 27/06/2024 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Appeal Filed By The Assessee Is Against The Orders Of Ld.Commissionerof Income Tax(Appeals)[Nfac], Under Section 250 Of The Act Dated 14.07.2023 :

For Appellant: 2. The ld.AR submitted written submissions, relevant part of the same is reprodu
Section 11Section 12ASection 143(3)Section 250

housing for the workers, providing scholarships to the wards of the workers, providing full fledge Hospitalisation facility and free medical treatment to the workers etc. The mathadi boards do not carry on any activity for profit. The primary object is to protect the poor manual workers from exploitation by ensuring full wages, labour law benefits, ensuring full utilization of work

GARWARE TECHNICAL FIBRES LIMITED,PUNE vs. DCIT, CC-1(3), PUNE

In the result, all the eight appeals filed by the assessee are partly allowed and the only appeal filed by the Revenue is dismissed

ITA 1697/PUN/2024[2014-15]Status: DisposedITAT Pune09 Jan 2025AY 2014-15

Bench: Shri Rama Kanta Panda & Ms. Astha Chandra

For Appellant: CA Ritu Kamal KishoreFor Respondent: Shri Amol Khairnar, CIT-DR And Shri Ramnath P Murkunde
Section 131Section 132Section 139Section 143(2)Section 153A

40A(3) since such expenses have not been claimed / debited in the books of account. It was further submitted that a plain reading of the seized documents reveal that multiple expenses have been aggregated and recorded in a single entry and thus each expense is below Rs.10,000/- although clubbed together and recorded periodically in larger amounts. Relying on various

GARWARE TECHNICAL FIBRES LIMITED,PUNE vs. DCIT, CC-1(3), PUNE

In the result, all the eight appeals filed by the assessee are partly allowed and the only appeal filed by the Revenue is dismissed

ITA 1703/PUN/2024[2020-21]Status: DisposedITAT Pune09 Jan 2025AY 2020-21

Bench: Shri Rama Kanta Panda & Ms. Astha Chandra

For Appellant: CA Ritu Kamal KishoreFor Respondent: Shri Amol Khairnar, CIT-DR And Shri Ramnath P Murkunde
Section 131Section 132Section 139Section 143(2)Section 153A

40A(3) since such expenses have not been claimed / debited in the books of account. It was further submitted that a plain reading of the seized documents reveal that multiple expenses have been aggregated and recorded in a single entry and thus each expense is below Rs.10,000/- although clubbed together and recorded periodically in larger amounts. Relying on various