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25 results for “house property”+ Section 40A(9)clear

Sorted by relevance

Mumbai309Delhi281Bangalore102Chennai86Ahmedabad71Jaipur57Hyderabad55Raipur29Kolkata29Chandigarh29Pune25Visakhapatnam22Indore16Amritsar15Cuttack13Cochin11Rajkot11Patna8Surat8Nagpur6Lucknow4Karnataka3Jodhpur1Allahabad1Agra1SC1Varanasi1

Key Topics

Section 143(2)24Section 153A23Section 143(3)22Addition to Income16Disallowance13Section 40A(3)11Section 14A8Section 40A(2)(a)8Section 80I8

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

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

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.

Showing 1–20 of 25 · Page 1 of 2

Section 117
Exemption7
House Property6
Bench:
For Appellant: Shri S. N. DoshiFor Respondent: Shri Rajeev Kumar
Section 11Section 13(1)(d)Section 143(3)Section 153C

9, Geeta Building, Sion, Mumbai and the property at Warje ( NDA Road) are listed as properties of the M.N Navale ( Bigger HUF) which have been partitioned among the smaller HUFs. Such being the facts, respectfully following the decision of jurisdictional bench of ITAT which still holds the field notwithstanding the department’s appeal before the Hon'ble High Court

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

9, Geeta Building, Sion, Mumbai and the property at Warje ( NDA Road) are listed as properties of the M.N Navale ( Bigger HUF) which have been partitioned among the smaller HUFs. Such being the facts, respectfully following the decision of jurisdictional bench of ITAT which still holds the field notwithstanding the department’s appeal before the Hon'ble High Court

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

9, Geeta Building, Sion, Mumbai and the property at Warje ( NDA Road) are listed as properties of the M.N Navale ( Bigger HUF) which have been partitioned among the smaller HUFs. Such being the facts, respectfully following the decision of jurisdictional bench of ITAT which still holds the field notwithstanding the department’s appeal before the Hon'ble High Court

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

9, Geeta Building, Sion, Mumbai and the property at Warje ( NDA Road) are listed as properties of the M.N Navale ( Bigger HUF) which have been partitioned among the smaller HUFs. Such being the facts, respectfully following the decision of jurisdictional bench of ITAT which still holds the field notwithstanding the department’s appeal before the Hon'ble High Court

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

9, Geeta Building, Sion, Mumbai and the property at Warje ( NDA Road) are listed as properties of the M.N Navale ( Bigger HUF) which have been partitioned among the smaller HUFs. Such being the facts, respectfully following the decision of jurisdictional bench of ITAT which still holds the field notwithstanding the department’s appeal before the Hon'ble High Court

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

9, Geeta Building, Sion, Mumbai and the property at Warje ( NDA Road) are listed as properties of the M.N Navale ( Bigger HUF) which have been partitioned among the smaller HUFs. Such being the facts, respectfully following the decision of jurisdictional bench of ITAT which still holds the field notwithstanding the department’s appeal before the Hon'ble High Court

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

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

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

9 of the Paper Book. The two flats owned by the assessee are clearly disclosed in the balance sheet. The learned A.O. has nowhere pointed out any incriminating evidence found as a result of search in respect of this issue. Accordingly, since the asst. for this year is not pending as on the date of search and in the absence

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

9 of the Paper Book. The two flats owned by the assessee are clearly disclosed in the balance sheet. The learned A.O. has nowhere pointed out any incriminating evidence found as a result of search in respect of this issue. Accordingly, since the asst. for this year is not pending as on the date of search and in the absence

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

9 of the Paper Book. The two flats owned by the assessee are clearly disclosed in the balance sheet. The learned A.O. has nowhere pointed out any incriminating evidence found as a result of search in respect of this issue. Accordingly, since the asst. for this year is not pending as on the date of search and in the absence

ASST COMMISSIONER OF INCOME TAX , PANVEL vs. EPYGEN BIOTECH PRIVATE LIMITED, NAVI MUMBAI

In the result, appeal of the Revenue is allowed

ITA 2719/PUN/2024[2018-19]Status: DisposedITAT Pune10 Mar 2026AY 2018-19

Bench: Dr. Manish Borad & Shri Vinay Bhamore

For Appellant: Shri Satya Prakash Singh, CAFor Respondent: Shri Nasavarak Jore,atj, Addl.CIT
Section 143(2)Section 143(3)Section 250Section 35(1)(iv)

house R&D was recognized by the DSIR and that the expenditure claimed was for acquiring lab equipment and machinery needed for the R&D facility. The appellant also argued that research and development are integral to their business and that they had already generated income from the sale of product dossiers, recorded under "Other Income." Considering the nature

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

Properties reported as 19 taxmann.com 316 has held that there is no impediment in having separate housing project along with existing project. The building C that was approved subsequently is a separate project, for which due date of completion is 31-03-2011 and building C was compete before the due date the assessee is eligible for deduction u/s. 80IB

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

Properties reported as 19 taxmann.com 316 has held that there is no impediment in having separate housing project along with existing project. The building C that was approved subsequently is a separate project, for which due date of completion is 31-03-2011 and building C was compete before the due date the assessee is eligible for deduction u/s. 80IB

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 1700/PUN/2024[2017-18]Status: DisposedITAT Pune09 Jan 2025AY 2017-18

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

house R & D activities. The Assessing Officer asked the assessee to furnish the details of capital and revenue expenditure incurred for R&D purposes along with the report given by the DSIR in form No.3CL as required under Rule 6(7A) of the IT Rules. The assessee submitted necessary documents such as approval granted by the DSIR in Form

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

house R & D activities. The Assessing Officer asked the assessee to furnish the details of capital and revenue expenditure incurred for R&D purposes along with the report given by the DSIR in form No.3CL as required under Rule 6(7A) of the IT Rules. The assessee submitted necessary documents such as approval granted by the DSIR in Form

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 1699/PUN/2024[2016-17]Status: DisposedITAT Pune09 Jan 2025AY 2016-17

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

house R & D activities. The Assessing Officer asked the assessee to furnish the details of capital and revenue expenditure incurred for R&D purposes along with the report given by the DSIR in form No.3CL as required under Rule 6(7A) of the IT Rules. The assessee submitted necessary documents such as approval granted by the DSIR in Form

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

house R & D activities. The Assessing Officer asked the assessee to furnish the details of capital and revenue expenditure incurred for R&D purposes along with the report given by the DSIR in form No.3CL as required under Rule 6(7A) of the IT Rules. The assessee submitted necessary documents such as approval granted by the DSIR in Form