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51 results for “house property”+ Section 69Cclear

Sorted by relevance

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Key Topics

Section 6846Section 13237Section 69C33Addition to Income32Section 271(1)(c)30Section 153A28Section 143(3)27Section 10(38)23Section 14823Reopening of Assessment

NILESH POPATLAL GADA,PUNE vs. INCOME TAX OFFICER WARD 2(4) , PUNE

In the result, appeal of the assessee is Partly Allowed

ITA 1538/PUN/2024[2017-18]Status: DisposedITAT Pune20 Dec 2024AY 2017-18

Bench: DR.DIPAK P. RIPOTE (Accountant Member), SHRI VINAY BHAMORE (Judicial Member)

Section 115BSection 250Section 68

house property, short term capital gain, income from other sources and agricultural 5 income. The Assessing Officer(AO) in the assessment order observed that assessee had deposited cash in the bank account between 11.11.2016 to 01.12.2016 as under: Date Name of Bank Account Amount(Rs.) 10-11-2016 Corporation Bank 2,00,000/- 11-11-2016 Corporation Bank

YASH CONSTRUCTION CO.,LATUR vs. ACIT, CIRCLE 1, AURANGABAD, AURANGABAD

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

ITA 677/PUN/2024[2018-19]Status: Disposed

Showing 1–20 of 51 · Page 1 of 3

12
House Property10
Penny Stock9
ITAT Pune
31 Jul 2024
AY 2018-19

Bench: Shri Rama Kanta Panda & Shri Satbeer Singh Godara

For Appellant: Shri Nikhil PathakFor Respondent: Shri Sourabh Nayak
Section 115BSection 250Section 69C

sections 69, 69A, 69B and 69C being treated separately, because such deemed income is not income from salary, house property

YASH CONSTRUCTION CO. ,NANDED vs. ACIT, CIRCLE , NANDED

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

ITA 676/PUN/2024[2017-18]Status: DisposedITAT Pune31 Jul 2024AY 2017-18

Bench: Shri Rama Kanta Panda & Shri Satbeer Singh Godara

For Appellant: Shri Nikhil PathakFor Respondent: Shri Sourabh Nayak
Section 115BSection 250Section 69C

sections 69, 69A, 69B and 69C being treated separately, because such deemed income is not income from salary, house property

DY.COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, AURANGABAD, AURANGABAD vs. SHRI. BALAJI RAMCHANDRA ANDE, LATUR

In the result, appeal of the Revenue dismissed

ITA 625/PUN/2024[2018-19]Status: DisposedITAT Pune21 Jan 2025AY 2018-19

Bench: Shri Rama Kanta Panda & Ms. Astha Chandra

For Appellant: Shri Sharad A Shah And Shri Rohit S TapadiyaFor Respondent: Shri Ramnath P Murkunde
Section 115BSection 131Section 133ASection 143(2)Section 68Section 69ASection 69BSection 69C

sections 69, 69A, 698 and 69C being treated separately, because such deemed income is not income from salary, house property

SHARAD SHAMRAO SAWANT ,SANGLI vs. ASSESTANT COMISSIONER OF INCOME TAX CENTRAL CIRCLE KOLHAPUR, KOLHAPUR

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

ITA 2626/PUN/2024[2019-20]Status: DisposedITAT Pune20 Jun 2025AY 2019-20

Bench: Shri Manish Borad & Ms. Astha Chandra

For Appellant: Shri Umeshkumar M. MaliFor Respondent: Shri Manish Mehta
Section 133ASection 143(2)Section 143(3)Section 69A

sections 69, 69A, 69B and 69C being treated separately, because such deemed income is not income from salary, house property

KALPANA VIJAY KADAM,PUNE vs. ITO, WARD 2(2), PUNE, PUNE

In the result, appeal of the assessee is Partly Allowed

ITA 841/PUN/2025[2016-17]Status: DisposedITAT Pune23 May 2025AY 2016-17

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.841/Pun/2025 िनधा"रण वष" / Assessment Year: 2016-17 Kalpana Vijay Kadam, V The Income Tax Officer, Fi 13, Janki Heights, S.No.250, S. Ward-2(2), Pune. Baner D P Road, Aundh, Pune – 411007. Maharashtra. Pan: Axzpk4350P Appellant/ Assessee Respondent / Revenue Assessee By Shri Suhas P. Bora – Ar Revenue By Shri Manish Mehta – Addl.Cit(Dr) Date Of Hearing 15/05/2025 Date Of Pronouncement 23/05/2025 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)[Nfac], Under Section 250 Of The Income Tax Act, 1961 (Hereinafter Referred To As ‘The Act’), Dated 06.02.2025 For The A.Y.2016-17. The Assessee Has Raised The Following Grounds Of Appeal : “1. On The Facts & In Law, The Learned Commissioner Of Income Tax (Appeals) [Cit(A)] Erred In Passing An Ex-Parte Order Without Affording A Reasonable Opportunity To The Appellant. The Order Was Solely Based On The Observations Of The Assessing Officer (Ao) In The

Section 139(1)Section 147Section 148Section 148ASection 250Section 69C

69C of the Act and Rs. 1,54,019/- as income from other sources. The additions were made solely based on the AO's observations without appreciating the facts of the case, the true nature of the transactions, and the surrounding circumstances. ii. In the interest of natural justice, it is prayed that the order of the learned

M/S. NATIONAL TEMPO HOUSE vs. JOINT COMMISSIONER OF INCOME-TAX,,

In the result, the appeal of assessee is allowed

ITA 1215/PUN/2016[BP: 1987-88 to 1997-98]Status: DisposedITAT Pune24 Jan 2019

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita No.1215/Pun/2016 Block Period : 1987-88 To 1997-98

For Appellant: Shri Nikhil PathakFor Respondent: S/Shri Avadhesh Kumar and Pankaj Garg
Section 132Section 132(4)Section 140ASection 158B

69C of the Act. While making the aforesaid addition, the Assessing Officer further adopted GP rate of 10.5% in order to arrive at the value of closing stock on the date of search. However, the Tribunal had adopted the gross profit rate of 20% in order to arrive at the value of undisclosed stock on the date of search

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

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

Section 132Section 143(2)Section 153A

Housing Pvt. Ltd., Shree Balaji Realty, Shri Siddhivinayak Developers, Meenamani Ganga Builder LLP, Ganraj Homes LLP, Shree Balaji Associates, Goel Properties, Kappa Realtors LLP on 12/01/2019. Statement commenced on 12/01/2019 at 08:30 PM. OATH ADMINISTERED "I swear in the name of God that I will speak truth, only truth and nothing but the truth. I further confirm that

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

In the result, appeals for

ITA 877/PUN/2024[2019-2020]Status: DisposedITAT Pune07 Feb 2025AY 2019-2020

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

Section 132Section 143(2)Section 153A

Housing Pvt. Ltd., Shree Balaji Realty, Shri Siddhivinayak Developers, Meenamani Ganga Builder LLP, Ganraj Homes LLP, Shree Balaji Associates, Goel Properties, Kappa Realtors LLP on 12/01/2019. Statement commenced on 12/01/2019 at 08:30 PM. OATH ADMINISTERED "I swear in the name of God that I will speak truth, only truth and nothing but the truth. I further confirm that

SHAMKANT KESHAV KOTKAR (PROP. NANDAN BUILDERS),PUNE vs. PR. COMMISSIONER OF INCOME TAX (CENTRAL), PUNE

In the result, appeal of the assessee is allowed

ITA 1358/PUN/2025[2017-18]Status: DisposedITAT Pune31 Dec 2025AY 2017-18

Bench: SHRI VINAY BHAMORE (Judicial Member)

Section 132Section 142(1)Section 143(3)Section 153Section 153ASection 153CSection 26Section 263Section 40

House Property o Loss from Business o Capital Gain o Income from other source 7. A search action u/s.132 of the Income Tax Act, 1961 was conducted at the residence of Assessee-Shamkant Keshav Kotkar along with other Nandan Group Cases on 03.02.2021. Therefore, Assessee’s case was centralized with DCIT, Central Circle-2(4), Pune by the Competent Authority

DEPUTY COMMISSIONER OF INCOME-TAX vs. SHRI DEVENDRA P. SHAH,, PUNE

In the result, all the appeals of the assessee are partly allowed for

ITA 793/PUN/2016[2007-08]Status: DisposedITAT Pune12 Oct 2018AY 2007-08

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm आयकर अपील सं./ Ita Nos. 675 To 679/Pun/2016 िनधा#रण वष# / Assessment Years : 2007-08 To 2011-12

For Appellant: Shri Chetan Karia, Shri Suhas BoraFor Respondent: Shri S.K, Jadhav
Section 132Section 153ASection 68Section 69Section 69ASection 69C

house property Cash payment to 10,00,000 -- -- -- -- Shrushti Sangam Assessed Income 3,97,46,150 3,20,49,181 2,78,75,690 2,95,00,657 1,66,66,843 3 Devendra P. Shah A.Yrs. 2007-08 to 2011-12 2.1 Referring to the additions made by the AO, giving the fate of these additions before

DEPUTY COMMISSIONER OF INCOME-TAX vs. SHRI DEVENDRA P. SHAH,, PUNE

In the result, all the appeals of the assessee are partly allowed for

ITA 795/PUN/2016[2009-10]Status: DisposedITAT Pune12 Oct 2018AY 2009-10

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm आयकर अपील सं./ Ita Nos. 675 To 679/Pun/2016 िनधा#रण वष# / Assessment Years : 2007-08 To 2011-12

For Appellant: Shri Chetan Karia, Shri Suhas BoraFor Respondent: Shri S.K, Jadhav
Section 132Section 153ASection 68Section 69Section 69ASection 69C

house property Cash payment to 10,00,000 -- -- -- -- Shrushti Sangam Assessed Income 3,97,46,150 3,20,49,181 2,78,75,690 2,95,00,657 1,66,66,843 3 Devendra P. Shah A.Yrs. 2007-08 to 2011-12 2.1 Referring to the additions made by the AO, giving the fate of these additions before

DEPUTY COMMISSIONER OF INCOME-TAX vs. SHRI DEVENDRA P. SHAH,, PUNE

In the result, all the appeals of the assessee are partly allowed for

ITA 794/PUN/2016[2008-09]Status: DisposedITAT Pune12 Oct 2018AY 2008-09

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm आयकर अपील सं./ Ita Nos. 675 To 679/Pun/2016 िनधा#रण वष# / Assessment Years : 2007-08 To 2011-12

For Appellant: Shri Chetan Karia, Shri Suhas BoraFor Respondent: Shri S.K, Jadhav
Section 132Section 153ASection 68Section 69Section 69ASection 69C

house property Cash payment to 10,00,000 -- -- -- -- Shrushti Sangam Assessed Income 3,97,46,150 3,20,49,181 2,78,75,690 2,95,00,657 1,66,66,843 3 Devendra P. Shah A.Yrs. 2007-08 to 2011-12 2.1 Referring to the additions made by the AO, giving the fate of these additions before

DEPUTY COMMISSIONER OF INCOME-TAX vs. SHRI DEVENDRA P. SHAH,, PUNE

In the result, all the appeals of the assessee are partly allowed for

ITA 796/PUN/2016[2010-11]Status: DisposedITAT Pune12 Oct 2018AY 2010-11

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm आयकर अपील सं./ Ita Nos. 675 To 679/Pun/2016 िनधा#रण वष# / Assessment Years : 2007-08 To 2011-12

For Appellant: Shri Chetan Karia, Shri Suhas BoraFor Respondent: Shri S.K, Jadhav
Section 132Section 153ASection 68Section 69Section 69ASection 69C

house property Cash payment to 10,00,000 -- -- -- -- Shrushti Sangam Assessed Income 3,97,46,150 3,20,49,181 2,78,75,690 2,95,00,657 1,66,66,843 3 Devendra P. Shah A.Yrs. 2007-08 to 2011-12 2.1 Referring to the additions made by the AO, giving the fate of these additions before

DEVENDRA P. SHAH,,PUNE vs. DEPUTY OMMISSIONER OF INCOME-TAX,,

In the result, all the appeals of the assessee are partly allowed for

ITA 677/PUN/2016[2009-10]Status: DisposedITAT Pune12 Oct 2018AY 2009-10

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm आयकर अपील सं./ Ita Nos. 675 To 679/Pun/2016 िनधा#रण वष# / Assessment Years : 2007-08 To 2011-12

For Appellant: Shri Chetan Karia, Shri Suhas BoraFor Respondent: Shri S.K, Jadhav
Section 132Section 153ASection 68Section 69Section 69ASection 69C

house property Cash payment to 10,00,000 -- -- -- -- Shrushti Sangam Assessed Income 3,97,46,150 3,20,49,181 2,78,75,690 2,95,00,657 1,66,66,843 3 Devendra P. Shah A.Yrs. 2007-08 to 2011-12 2.1 Referring to the additions made by the AO, giving the fate of these additions before

DEVENDRA P. SHAH,,PUNE vs. DEPUTY OMMISSIONER OF INCOME-TAX,,

In the result, all the appeals of the assessee are partly allowed for

ITA 678/PUN/2016[2010-11]Status: DisposedITAT Pune12 Oct 2018AY 2010-11

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm आयकर अपील सं./ Ita Nos. 675 To 679/Pun/2016 िनधा#रण वष# / Assessment Years : 2007-08 To 2011-12

For Appellant: Shri Chetan Karia, Shri Suhas BoraFor Respondent: Shri S.K, Jadhav
Section 132Section 153ASection 68Section 69Section 69ASection 69C

house property Cash payment to 10,00,000 -- -- -- -- Shrushti Sangam Assessed Income 3,97,46,150 3,20,49,181 2,78,75,690 2,95,00,657 1,66,66,843 3 Devendra P. Shah A.Yrs. 2007-08 to 2011-12 2.1 Referring to the additions made by the AO, giving the fate of these additions before

DEVENDRA P. SHAH,,PUNE vs. DEPUTY OMMISSIONER OF INCOME-TAX,,

In the result, all the appeals of the assessee are partly allowed for

ITA 675/PUN/2016[2007-08]Status: DisposedITAT Pune12 Oct 2018AY 2007-08

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm आयकर अपील सं./ Ita Nos. 675 To 679/Pun/2016 िनधा#रण वष# / Assessment Years : 2007-08 To 2011-12

For Appellant: Shri Chetan Karia, Shri Suhas BoraFor Respondent: Shri S.K, Jadhav
Section 132Section 153ASection 68Section 69Section 69ASection 69C

house property Cash payment to 10,00,000 -- -- -- -- Shrushti Sangam Assessed Income 3,97,46,150 3,20,49,181 2,78,75,690 2,95,00,657 1,66,66,843 3 Devendra P. Shah A.Yrs. 2007-08 to 2011-12 2.1 Referring to the additions made by the AO, giving the fate of these additions before

DEVENDRA P. SHAH,,PUNE vs. DEPUTY OMMISSIONER OF INCOME-TAX,,

In the result, all the appeals of the assessee are partly allowed for

ITA 676/PUN/2016[2008-09]Status: DisposedITAT Pune12 Oct 2018AY 2008-09

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm आयकर अपील सं./ Ita Nos. 675 To 679/Pun/2016 िनधा#रण वष# / Assessment Years : 2007-08 To 2011-12

For Appellant: Shri Chetan Karia, Shri Suhas BoraFor Respondent: Shri S.K, Jadhav
Section 132Section 153ASection 68Section 69Section 69ASection 69C

house property Cash payment to 10,00,000 -- -- -- -- Shrushti Sangam Assessed Income 3,97,46,150 3,20,49,181 2,78,75,690 2,95,00,657 1,66,66,843 3 Devendra P. Shah A.Yrs. 2007-08 to 2011-12 2.1 Referring to the additions made by the AO, giving the fate of these additions before

CONSTRUCTION PROTAL PVT. LTD.,,PUNE vs. INCOME-TAX OFFICER,, PUNE

In the result, the appeal of the assessee is allowed

ITA 1607/PUN/2014[2005-06]Status: DisposedITAT Pune06 Jun 2018AY 2005-06

Bench: Shri D.Karunakara Rao, Am & Shri Vikas Awasthy, Jm आयकर अपील सं. / Ita Nos. 1607 & 1608/Pun/2014 िनधा"रण वष" / Assessment Years : 2005-06 & 2006-07

For Appellant: Shri Nilesh Khandelwal & Shri Rajiv ThakkarFor Respondent: Shri Ajay Modi, JCIT
Section 133ASection 69A

section 69 to 69C of the Act and held that the “deemed income” was offered during survey action is not in the nature of income taxable under the head salary, house property

CONSTRUCTION PROTAL PVT. LTD.,,PUNE vs. INCOME-TAX OFFICER,,

In the result, the appeal of the assessee is allowed

ITA 1608/PUN/2014[2006-07]Status: DisposedITAT Pune06 Jun 2018AY 2006-07

Bench: Shri D.Karunakara Rao, Am & Shri Vikas Awasthy, Jm आयकर अपील सं. / Ita Nos. 1607 & 1608/Pun/2014 िनधा"रण वष" / Assessment Years : 2005-06 & 2006-07

For Appellant: Shri Nilesh Khandelwal & Shri Rajiv ThakkarFor Respondent: Shri Ajay Modi, JCIT
Section 133ASection 69A

section 69 to 69C of the Act and held that the “deemed income” was offered during survey action is not in the nature of income taxable under the head salary, house property