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133 results for “house property”+ Section 83clear

Sorted by relevance

Delhi1,420Mumbai1,171Karnataka532Bangalore368Ahmedabad307Jaipur280Hyderabad217Chennai206Kolkata192Chandigarh191Surat177Cochin134Pune133Indore112Telangana85Amritsar59Raipur57Calcutta54Lucknow50Visakhapatnam49Cuttack43Nagpur35Rajkot32Agra28Patna26SC18Guwahati12Jodhpur11Varanasi8Allahabad7Jabalpur7Ranchi7Rajasthan6Kerala5Orissa5Dehradun4Panaji2A.K. SIKRI ROHINTON FALI NARIMAN1Punjab & Haryana1Andhra Pradesh1

Key Topics

Section 143(3)78Addition to Income71Section 54F58Section 26357Section 80I40Deduction38Section 6834Disallowance34Section 143(2)24House Property

VINOD RAMCHANDRA JADHAV,PUNE vs. DCIT, CC-2(1), PUNE, PUNE

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

ITA 2144/PUN/2024[AY 2010-11]Status: DisposedITAT Pune21 Apr 2025

Bench: Shri R. K. Panda & Ms. Astha Chandraassessment Year : 2010-11 Dcit, Vinod Ramchandra Jadhav Central Circle 2(1), Vs. Plot No.42-44, Green Park Society, Pune Viman Nagar, Pune – 411014 Pan: Aanpj0592P (Appellant) (Respondent) Assessment Year : 2010-11 Vinod Ramchandra Jadhav Dcit, Plot No.42-44, Green Park Society, Vs. Central Circle 2(1), Pune Viman Nagar, Pune – 411014 Pan: Aanpj0592P (Appellant) (Respondent) Assessee By : Shri Kishor B Phadke Department By : Shri Ajay Kumar Keshari – Cit & Shri Arvind Desai, Addl Cit-Dr Date Of Hearing : 23-01-2025 Date Of Pronouncement : 21-04-2025 O R D E R

For Appellant: Shri Kishor B PhadkeFor Respondent: Shri Ajay Kumar Keshari – CIT and Shri Arvind Desai, Addl CIT-DR
Section 132Section 139(1)Section 153ASection 245C(1)Section 245DSection 245D(4)

Showing 1–20 of 133 · Page 1 of 7

20
Exemption20
Section 13217
Section 245H
Section 271(1)(c)

83,870/- 2,07,56,798/- 2012-13 3,57,72,592/- 73,07,433/- 4. The application was admitted vide order dated 245D(1) on 01.04.2014.. The application was further allowed to be proceeded with vide order u/s 245D(2C) dated 26.05.2014. During the settlement proceedings, the Settlement Commission had made addition of Rs.39

DCIT, CC-2(1), PUNE, PUNE vs. VINOD RAMCHANDRA JADHAV, PUNE

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

ITA 1307/PUN/2024[2010-11]Status: DisposedITAT Pune21 Apr 2025AY 2010-11

Bench: Shri R. K. Panda & Ms. Astha Chandraassessment Year : 2010-11 Dcit, Vinod Ramchandra Jadhav Central Circle 2(1), Vs. Plot No.42-44, Green Park Society, Pune Viman Nagar, Pune – 411014 Pan: Aanpj0592P (Appellant) (Respondent) Assessment Year : 2010-11 Vinod Ramchandra Jadhav Dcit, Plot No.42-44, Green Park Society, Vs. Central Circle 2(1), Pune Viman Nagar, Pune – 411014 Pan: Aanpj0592P (Appellant) (Respondent) Assessee By : Shri Kishor B Phadke Department By : Shri Ajay Kumar Keshari – Cit & Shri Arvind Desai, Addl Cit-Dr Date Of Hearing : 23-01-2025 Date Of Pronouncement : 21-04-2025 O R D E R

For Appellant: Shri Kishor B PhadkeFor Respondent: Shri Ajay Kumar Keshari – CIT and Shri Arvind Desai, Addl CIT-DR
Section 132Section 139(1)Section 153ASection 245C(1)Section 245DSection 245D(4)Section 245HSection 271(1)(c)

83,870/- 2,07,56,798/- 2012-13 3,57,72,592/- 73,07,433/- 4. The application was admitted vide order dated 245D(1) on 01.04.2014.. The application was further allowed to be proceeded with vide order u/s 245D(2C) dated 26.05.2014. During the settlement proceedings, the Settlement Commission had made addition of Rs.39

ARUNKUMAR PURSHOTAMLAL KHANNA,PUNE vs. PRINCIPAL COMMISSIONER OF INCOME-TAX (CIRCLE), PUNE

Appeal is partly allowed in above terms

ITA 181/PUN/2021[2015-16]Status: DisposedITAT Pune06 Jul 2022AY 2015-16

Bench: Shri S. S. Godara & Shri Dr. Dipak P. Ripoteआयकर अपीऱ सं. / Ita No.181/Pun/2021 निर्धारण वर्ा / Assessment Year: 2015-16 Arunkumar Purshotamlal Vs. Pcit (Central), Pune. Khanna, Flat No.3123/3124, Clover Palisades, Nibm Road, Kondhwa, Pune- 411048. Pan : Agipk3043K Appellant Respondent

For Appellant: Shri Nikhil S. PathakFor Respondent: Shri Naveen Gupta
Section 143(3)Section 263Section 54Section 54ESection 54F

House Property Flat 3123 : Rs2,75,90,100 (Being higher of two flat values) Exemption Under Section 54F : Rs 2,62,26,573/- Exemption Under Section 54EC : Rs 50,00,000/- ............................. 20 Taxable Gain : Rs 7,74,10,936/- 5.4 Preliminary Objection of the assessee against the proceedings under section 263 of the Act 5.4.1 The assessee raised preliminary objection

DEPUTY COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE - 1(1),, PUNE vs. BALKRISHNAN SHANMUGHAM CHETTIAR, ALIAS S. BALAN,, PUNE

Appeals are dismissed in above terms

ITA 110/PUN/2021[AALPC5158J]Status: DisposedITAT Pune16 Nov 2022

Bench: Shri S.S.Godara & Shri Inturi Rama Raoआयकर अपीलसं. / Ita No’S.110, 111 & 112/Pun/2021 िनधा"रणवष" / Assessment Years : 2015-16, 2016-17 & 2017-18 The Asst. Commissioner Of M/S.Balkrishna Shanmugham Income Tax, Central Circle- Vs Chettiar Alias S. Balan, 1(1), Pune. . 1133/5, Nirankar F.C.Road, Shivaji Nagar, Pune – 411016. Pan: Aalpc 5158 J Appellant/ Assessee Respondent /Revenue Assessee By Shri M R Bhagwat – Ar Revenue By Shr Ramnath P Murkunde – Dr Date Of Hearing 08/09/2022 Date Of Pronouncement 16/11/2022 आदेश/ Order Per S.S.Godara, Jm: These Revenue’S Three Appeals For Ays 2015-16 To 2017-18 Arise Against The Commissioner Of Income Tax(Appeal)-11, Pune’S Separate Orders; All Dated 20.01.2021, Passed In Case Nos.Itba/Apl/S/250/2020-21/1029928824(1), Itba/Apl/S/ 250/2020-21/1029929977(1) & Itba/Apl/S/250/2020- 21/1029930177(1); Respectively, In Proceedings U/S.250 Of The Income Tax Act, 1961 [In Short “The Act”].

Section 250Section 80Section 80ISection 80i

section 23(4) of the Income-tax Act, 1961 (hereinafter also called 'the Act’), the AO opined that the Annual .Letting Value of the property was required to be determined and added to the assessee’s total income. The assessee’s contention that two units in respect of which "income from house property" was proposed to be computed, were

DEPUTY COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE - 1(1),, PUNE vs. BALKRISHNAN SHANMUGHAM CHETTIAR, ALIAS S. BALAN,, PUNE

Appeals are dismissed in above terms

ITA 111/PUN/2021[2016-17]Status: DisposedITAT Pune16 Nov 2022AY 2016-17

Bench: Shri S.S.Godara & Shri Inturi Rama Raoआयकर अपीलसं. / Ita No’S.110, 111 & 112/Pun/2021 िनधा"रणवष" / Assessment Years : 2015-16, 2016-17 & 2017-18 The Asst. Commissioner Of M/S.Balkrishna Shanmugham Income Tax, Central Circle- Vs Chettiar Alias S. Balan, 1(1), Pune. . 1133/5, Nirankar F.C.Road, Shivaji Nagar, Pune – 411016. Pan: Aalpc 5158 J Appellant/ Assessee Respondent /Revenue Assessee By Shri M R Bhagwat – Ar Revenue By Shr Ramnath P Murkunde – Dr Date Of Hearing 08/09/2022 Date Of Pronouncement 16/11/2022 आदेश/ Order Per S.S.Godara, Jm: These Revenue’S Three Appeals For Ays 2015-16 To 2017-18 Arise Against The Commissioner Of Income Tax(Appeal)-11, Pune’S Separate Orders; All Dated 20.01.2021, Passed In Case Nos.Itba/Apl/S/250/2020-21/1029928824(1), Itba/Apl/S/ 250/2020-21/1029929977(1) & Itba/Apl/S/250/2020- 21/1029930177(1); Respectively, In Proceedings U/S.250 Of The Income Tax Act, 1961 [In Short “The Act”].

Section 250Section 80Section 80ISection 80i

section 23(4) of the Income-tax Act, 1961 (hereinafter also called 'the Act’), the AO opined that the Annual .Letting Value of the property was required to be determined and added to the assessee’s total income. The assessee’s contention that two units in respect of which "income from house property" was proposed to be computed, were

DEPUTY COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE - 1(1),, PUNE vs. BALKRISHNAN SHANMUGHAM CHETTIAR, ALIAS S. BALAN,, PUNE

Appeals are dismissed in above terms

ITA 112/PUN/2021[2017-18]Status: DisposedITAT Pune16 Nov 2022AY 2017-18

Bench: Shri S.S.Godara & Shri Inturi Rama Raoआयकर अपीलसं. / Ita No’S.110, 111 & 112/Pun/2021 िनधा"रणवष" / Assessment Years : 2015-16, 2016-17 & 2017-18 The Asst. Commissioner Of M/S.Balkrishna Shanmugham Income Tax, Central Circle- Vs Chettiar Alias S. Balan, 1(1), Pune. . 1133/5, Nirankar F.C.Road, Shivaji Nagar, Pune – 411016. Pan: Aalpc 5158 J Appellant/ Assessee Respondent /Revenue Assessee By Shri M R Bhagwat – Ar Revenue By Shr Ramnath P Murkunde – Dr Date Of Hearing 08/09/2022 Date Of Pronouncement 16/11/2022 आदेश/ Order Per S.S.Godara, Jm: These Revenue’S Three Appeals For Ays 2015-16 To 2017-18 Arise Against The Commissioner Of Income Tax(Appeal)-11, Pune’S Separate Orders; All Dated 20.01.2021, Passed In Case Nos.Itba/Apl/S/250/2020-21/1029928824(1), Itba/Apl/S/ 250/2020-21/1029929977(1) & Itba/Apl/S/250/2020- 21/1029930177(1); Respectively, In Proceedings U/S.250 Of The Income Tax Act, 1961 [In Short “The Act”].

Section 250Section 80Section 80ISection 80i

section 23(4) of the Income-tax Act, 1961 (hereinafter also called 'the Act’), the AO opined that the Annual .Letting Value of the property was required to be determined and added to the assessee’s total income. The assessee’s contention that two units in respect of which "income from house property" was proposed to be computed, were

M/S. PARMAR PROPERTIES PVT.LTD,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE - 4,, PUNE

Appeal are allowed

ITA 2261/PUN/2017[2011-12]Status: DisposedITAT Pune20 Jan 2020AY 2011-12

Bench: Shri Anil Chaturvedi, Am & Shri S.S. Viswanethra Raviआयकर अपीऱ सं. / Ita Nos. 2261 & 2262/Pun/2017 नििाारण वषा / Assessment Years : 2011-12 & 2013-14

For Appellant: Shri Jatin C. ShahFor Respondent: Shri Pankaj Garg
Section 143(3)Section 148Section 24

83 ITR 700 (SC). It has been held in the latter decision that where a builder, being, owner lets out property for some time pending sale, the income so derived is to be taxed under the head “Income from house property” and not as “Business income”.So the ratio is that even if a builder lets out his property, held

M/S. PARMAR PROPERTIES PVT.LTD,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE - 4,, PUNE

Appeal are allowed

ITA 2262/PUN/2017[2013-14]Status: DisposedITAT Pune20 Jan 2020AY 2013-14

Bench: Shri Anil Chaturvedi, Am & Shri S.S. Viswanethra Raviआयकर अपीऱ सं. / Ita Nos. 2261 & 2262/Pun/2017 नििाारण वषा / Assessment Years : 2011-12 & 2013-14

For Appellant: Shri Jatin C. ShahFor Respondent: Shri Pankaj Garg
Section 143(3)Section 148Section 24

83 ITR 700 (SC). It has been held in the latter decision that where a builder, being, owner lets out property for some time pending sale, the income so derived is to be taxed under the head “Income from house property” and not as “Business income”.So the ratio is that even if a builder lets out his property, held

M/S. G G ASSOCIATES,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE - 7,, PUNE

In the result, the appeal is allowed

ITA 1946/PUN/2017[2013-14]Status: DisposedITAT Pune07 Jul 2020AY 2013-14

Bench: Shri R. S. Syal, Vp & Shri Partha Sarathi Chaudhury, Jm आयकर अपील सं. / Ita No.1946/Pun/2017 िनधा"रण वष" / Assessment Year : 2013-14 M/S. G. G. Associates, San Mahu Complex 5, Bund Garden Road, Opp. Poona Club, Pune-411001. Pan: Aaffg5234G ……….. आवेदक/Applicant बनाम / V/S. Dcit, Circle-7, Pune. ..……""यथ" / Respondent Assessee By : Shri Krishana Gujarathi Revenue By : Shri Maruti W. Maddewad सुनवाई क" तारीख / Date Of Hearing : 03.07.2020 घोषणा क" तारीख / Date Of Pronouncement : 07.07.2020 आदेश / Order Per Partha Sarathi Chaudhury, Jm: This Appeal Preferred By The Assessee Emanates From The Order Of The Ld. Cit(Appeal), Pune-5 Dated 15.06.2017 For The Assessment Year 2013-14 As Per The Following Grounds Of Appeal On Record: “1) On The Facts & In The Circumstances Of The Case & In Law, The Honourable Cit (Appeal) - 5, Pune Erred In Confirming The Addition Made By The Learned Ao Of Rs. 1,26,000/- To The Income Of The Appellant Under The Head “Income From House Property” Being The Annual Letting Value Of The Unsold Units Lying As Stock In Trade Of The Appellant Without Appreciating The Fact That The Appellant Is Engaged In The Business Of Real Estate Development & The Unsold Flats Are Held As Stock In Trade & Not As Investment. The Appellant Hereby Prays That The Said Addition Of Rs.1,26,000/- May Please Be Deleted.

For Appellant: Shri Krishana GujarathiFor Respondent: Shri Maruti W. Maddewad
Section 23Section 23(4)

83 ITR 700 (SC). It has been held in the latter decision that where a builder, being, owner lets out property for some time pending sale, the income so derived is to be taxed under the head “Income from house property” and not as “Business income”. So the ratio is that even if a builder lets out his property, held

SUNIL RAMNARAYAN MANTRI,JALGAON vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1,JALGAON, JALGAON

In the result, the appeals of the assessee for both the AYs 206-17

ITA 91/PUN/2024[2016-17]Status: DisposedITAT Pune28 Jun 2024AY 2016-17

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

For Appellant: Shri Sanket JoshiFor Respondent: Shri Sourabh Nayak
Section 23(1)Section 23(1)(a)Section 23(1)(c)

83,945 towards deemed rent by applying the provisions of section 23(1)(a) to the property at Devs Arcade Mall, Ahmedabad owned by the appellant without appreciating that the provisions of section 23(1)(c) were applicable on the facts of the present and therefore, the addition made by the A.O. u/s 23(1)(a) was not justified

SUNIL RAMNARAYAN MANTIR,JALGAON vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1, JALGAON, JALGAON

In the result, the appeals of the assessee for both the AYs 206-17

ITA 92/PUN/2024[2017-18]Status: DisposedITAT Pune28 Jun 2024AY 2017-18

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

For Appellant: Shri Sanket JoshiFor Respondent: Shri Sourabh Nayak
Section 23(1)Section 23(1)(a)Section 23(1)(c)

83,945 towards deemed rent by applying the provisions of section 23(1)(a) to the property at Devs Arcade Mall, Ahmedabad owned by the appellant without appreciating that the provisions of section 23(1)(c) were applicable on the facts of the present and therefore, the addition made by the A.O. u/s 23(1)(a) was not justified

M/S SUKHWANI PROMOTORS AND BUILDERS,PUNE vs. PRINCIPAL COMMISSIONER OF INCOME-TAX, (CENTRAL),, PUNE

In the result, appeal of the Assessee is Partly Allowed

ITA 301/PUN/2022[2017-18]Status: DisposedITAT Pune27 Jun 2023AY 2017-18

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No.301/Pun/2022 िनधा"रण वष" / Assessment Year : 2017-18 M/S.Sukhwani Promoters & The Principal Builders, Vs Commissioner Of Income 208/2A, Near Swaminathan Tax, (Central), Pune. Clinic, Station Road, Pimpri, Pune – 411018. Pan: Abrfs 1253 P Assessee/ Appellant Respondent /Revenue Assessee By Shri Jitendra Jain – Ar Revenue By Shri Sardar Singh Meena – Dr Date Of Hearing 16/05/2023 Date Of Pronouncement 27/06/2023 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Appeal Is Filed By The Assessee Against The Order Of Ld.Principal Commissioner Of Income Tax(Central), Pune Dated 24.03.2022 Under Section 263 Of The Act For A.Y.2017-18. The Grounds Of Appeal Raised By The Assessee Are As Under : “1 & 2. Pcit Erred In Passing The Order U/S 263 Of The Act Which Is Bad In Law, Illegal, Ultra-Virus, In Excess Of And/Or In Want Of Jurisdiction & Otherwise Void. M/S.Sukhwani Promoters & Builders [A]

Section 142(1)Section 143(3)Section 23Section 263Section 40

section 142(1) issued by Assessing Officer(AO) and subsequent submission filed by assessee in response to the notices. Ld.AR vehemently argued that AO had verified all these issues and had applied the mind before passing the assessment order. Therefore, ld.AR pleaded that assessment order was not erroneous and prejudicial to the interest of the Revenue. Ld.AR relied on decision

ATUL JAIPRAKASH GOEL,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE - 2,, PUNE

In the result, the appeal is partly allowed

ITA 474/PUN/2018[2010-11]Status: DisposedITAT Pune22 Jun 2022AY 2010-11

Bench: Shri R.S. Syal & Shri S.S. Viswanethra Raviआयकर अपील सं. / Ita No.474/Pun/2018 "नधा"रण वष" / Assessment Year : 2010-11

Section 14ASection 23(5)

83,692/-. The ld. CIT(A) echoed the assessment order on this point. 5. We have heard the rival submissions and gone through the relevant material on record. The assessee is a builder who had certain unsold flats/units in his possession. Such flats were let out and the income was earned therefrom. The short question before

M/S. SHREE BALAJI VENTURES,,PUNE vs. INCOME-TAX OFFICER, WARD - 7(3),, PUNE

In the result, the appeal of assessee is allowed

ITA 402/PUN/2018[2014-15]Status: DisposedITAT Pune06 Aug 2019AY 2014-15

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

For Appellant: Shri Vipin GujrathiFor Respondent: Shri N. Ashok Babu
Section 23Section 23(4)

83 ITR 700 (SC). It has been held in the latter decision that where a builder, being, owner lets out property for some time pending sale, the income so derived is to be taxed under the head “Income from house property” and not as “Business income”. So the ratio is that even if a builder lets out his property, held

HINDUMAL BALMUKUND INVESTMENT CO.PVT.LTD,,PUNE vs. PR. COMMISSIONER OF INCOME-TAX-1,, PUNE

In the result, appeal of the assessee is dismissed

ITA 562/PUN/2019[2014-15]Status: DisposedITAT Pune03 Aug 2020AY 2014-15

Bench: Shri R.S.Syal, Vp & Shri Partha Sarathi Chaudhury, Jm आयकर अपीऱ सं. / Ita No. 562/Pun/2019 नििाारण वषा / Assessment Year : 2014-15 Hindumal Balmukund Investment Co. Pvt. Ltd. 2Nd Floor, Lohia Jain House, Bhandarkar Road, Pune-411 004 Pan : Aaach4226Q .......अऩीऱाथी / Appellant बिाम / V/S. The Pr. Commissioner Of Income Tax-1, Pune. ……प्रत्यथी / Respondent

For Appellant: Shri V.L. JainFor Respondent: Smt. Kesang V. Sherpa
Section 143(3)Section 263Section 4Section 80I

house property which was already considered under the head Income from Business and vice versa. As a sequel, the claim u/s 4 A.Y.2014-15 80IA(4) of Rs.7,64,02,294/- was corrected to Rs.4,44,39,344/- in the revised computation. 4. The AO, after considering the revised computation which reflected Gross Total Income at Rs.4

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 13(1)(c) on account of rent paid to M.N. Navale (Bigger HUF) in respect of the properties being Flat No.7, 8 and 9 at Geeta Building, Bombay and the Farm house at Warje. 83

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 13(1)(c) on account of rent paid to M.N. Navale (Bigger HUF) in respect of the properties being Flat No.7, 8 and 9 at Geeta Building, Bombay and the Farm house at Warje. 83

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 13(1)(c) on account of rent paid to M.N. Navale (Bigger HUF) in respect of the properties being Flat No.7, 8 and 9 at Geeta Building, Bombay and the Farm house at Warje. 83

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 13(1)(c) on account of rent paid to M.N. Navale (Bigger HUF) in respect of the properties being Flat No.7, 8 and 9 at Geeta Building, Bombay and the Farm house at Warje. 83

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 13(1)(c) on account of rent paid to M.N. Navale (Bigger HUF) in respect of the properties being Flat No.7, 8 and 9 at Geeta Building, Bombay and the Farm house at Warje. 83