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112 results for “house property”+ Section 10clear

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Mumbai4,810Delhi4,066Bangalore1,548Chennai1,125Karnataka804Kolkata761Jaipur598Hyderabad557Ahmedabad518Pune424Chandigarh338Surat284Telangana209Indore207Cochin156Rajkot127Amritsar126Visakhapatnam117Raipur112Nagpur99Lucknow99SC80Cuttack67Calcutta66Patna58Agra58Jodhpur39Guwahati34Varanasi24Rajasthan24Dehradun22Allahabad20Kerala20Jabalpur13Panaji10Orissa9Ranchi7Punjab & Haryana5A.K. SIKRI ROHINTON FALI NARIMAN4Andhra Pradesh2Himachal Pradesh2Gauhati2H.L. DATTU S.A. BOBDE1J&K1D.K. JAIN JAGDISH SINGH KHEHAR1ARIJIT PASAYAT C.K. THAKKER1ANIL R. DAVE SHIVA KIRTI SINGH1T.S. THAKUR ROHINTON FALI NARIMAN1

Key Topics

Section 26394Section 143(3)76Addition to Income65Disallowance39Section 271(1)(c)26Section 6825Section 153A23Depreciation23Section 1122

NILESH KUMAR AGRAWAL,RAIPUR vs. INCOME TAX OFFICER, WARD 4(5), RAIPUR

In the result, appeal of the assessee is allowed in terms of our aforesaid observations

ITA 116/RPR/2019[2013-14]Status: DisposedITAT Raipur18 Jul 2022AY 2013-14

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No.116/Rpr/2019 "नधा"रण वष" / Assessment Year : 2013-14 Shri Nilesh Kumar Agrawal, Prop. M/S. Friends Construction, House No.107-108, Opp. Ravi Shankar, University Gate, Amanaka, Raipur (C.G.)-492 010 Pan : Afcpa2198G .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer-4(5), Raipur (C.G.) ……""यथ" / Respondent

For Appellant: Shri R.B Doshi, ARFor Respondent: Shri G. N Singh, DR
Section 143(2)Section 22Section 23(1)Section 23(1)(a)Section 80C

house property‟. 10. Before parting, for the sake of clarity, we may herein observe that vide the Finance Act, 2017 w.e.f 01.04.2018 the legislature had inserted Sec. 23(5) of the Act. As per the said statutory provision, where the property consisting of any building or land appurtenant thereto is held as stock-in-trade and the property

Showing 1–20 of 112 · Page 1 of 6

Section 143(2)21
Deduction19
Section 12A16

C.G. BUILDCON PRIVATE LIMITED ,RAIPUR vs. ITO WARD 3(1), RAIPUR

In the result, appeal of the assessee company is dismissed

ITA 300/RPR/2023[2009-10]Status: DisposedITAT Raipur14 Jul 2025AY 2009-10

Bench: Shri Partha Sarathi Chaudhury & Shri Arun Khodpiaआयकर अपील सं. / Ita No.300/Rpr/2023 "नधा"रण वष" / Assessment Year : 2009-10 C.G Buildcon Private Limited B-1, 3Rd Floor, C.G. Elite, Opp. Mandi Gate, Vidhan Sabha Road, Pandri (C.G.)-492 004 Pan: Aaccc5355P

For Appellant: Shri S.N Agrawal, CA (Joined virtually)For Respondent: Dr. Priyanka Patel, Sr. DR
Section 133(6)Section 143(3)Section 147Section 801Section 80I

properties. For the year under consideration it claimed deduction u/s. 80IB(10) in respect of C.G. Height project. Section 80IB(10) as amended by Finance Act (No.2) 2004, w.e.f 01-04-2005, makes it clear that an assessee will be entitled to claim deduction under the said provision if he fulfills all the conditions mentioned therein. As per section 80IB

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 2(1), , RAIPUR vs. SHRI RADHESHYAM AGRAWAL, RAIPUR

The appeal of the revenue is dismissed in terms of our aforesaid observations

ITA 32/RPR/2020[2015-16]Status: DisposedITAT Raipur22 Sept 2022AY 2015-16

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No.32/Rpr/2020 "नधा"रण वष" / Assessment Year : 2015-16 The Deputy Commissioner Of Income Tax-2(1), Raipur (C.G.) .......अपीलाथ"/Appellant बनाम / V/S. Radheshyam Agrawal 27/B, Ankit Choubey Colony, Raipur (C.G.). Pan : Aczpa6544J ……""यथ" / Respondent

For Appellant: Shri Amit M Jain, CAFor Respondent: Shri P.K Mishra, CIT-DR
Section 143(3)Section 17Section 2(47)(v)Section 49Section 53ASection 54F

house property has agreed to buy another property for self-occupation and secures possession of the property within one year from the date of sale of other property, he was entitled for exemption from capital gains u/s. 54(1) of the Act notwithstanding registration of the sale deed beyond the period of one year. The observations

CHHATTISGARH STATE WAREHOUSING CORPORATION, ,RAIPUR vs. ASSISTANT COMMSSIONER OF INCOME TAX, CIRCLE 1(3), RAIPUR

In the result, appeal of the assessee is allowed in terms of our aforesaid observations

ITA 68/RPR/2019[2014-15]Status: DisposedITAT Raipur22 Dec 2022AY 2014-15

Bench: Shri Ravish Sood & Shri G D Padmahshaliआयकर अपील सं./ Ita No. 68/Rpr/2019 "नधा"रण वष" / Assessment Year : 2014-15 Chhattisgarh State Warehousing Corporation Head Office, Village-Jhanjh, Sector-24, Atal Nagar, Raipur (C.G.) Pan:Aaccc1774E .......अपीलाथ" / Appellant बनाम / V/S. The Assistant Commissioner Of Income Tax-1(3). Raipur (C.G.) ……""यथ" / Respondent

For Appellant: Shri Abhishek Mahawar, CAFor Respondent: Shri P.K Mishra, CIT-DR
Section 143(2)Section 143(3)Section 263

section 24 of Ware Corporation Act. The perusal of the same shows that the corporation is authorized to carryout the activity of providing warehousing facility on rent. However, it does not and cannot provide for the manner in which the income from this activity has to be taxed. That the domain of the Income Tax Act, 1961. Chhattisgarh State Warehousing

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1(1), RAIPUR, RAIPUR vs. SHRI RAKESH SARAOGI, RAIPUR

In the result, the appeal of the revenue is partly allowed in terms of our aforesaid observations

ITA 98/RPR/2023[2013-14]Status: DisposedITAT Raipur27 Oct 2023AY 2013-14

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No. 98/Rpr/2023 "नधा"रण वष" / Assessment Year : 2013-14 The Deputy Commissioner Of Income Tax, Circle-1(1), Raipur (C.G.) .......अपीलाथ" / Appellant बनाम / V/S. Shri Rakesh Saraogi Prop. M/S. Madan Construction, Subhash Road, Gunj Para, Raipur (C.G.) Pan : Ajjps3803P ……""यथ" / Respondent

For Appellant: Shri R.B Doshi, CAFor Respondent: Shri Satya Prakash Sharma, Sr. DR
Section 143(2)Section 143(3)Section 80I

section 80IB(10) of the IT Act, 1961? (2) Any other ground which may be adduced at the time of hearing” 2. Succinctly stated, the assessee, a builder, had filed his return of income for A.Y.2013-14 on 24.09.2013, declaring an income of Rs.2,02,97,950/-. Subsequently, the case of the assessee was selected for scrutiny assessment u/s.143

PRIYESH SINGHANIA, RAIPUR,RAIPUR vs. DCIT, CIRCLE-1(1), RAIPUR, RAIPUR

In the result, appeal of the assessee is allowed

ITA 462/RPR/2025[2017-18]Status: DisposedITAT Raipur18 Sept 2025AY 2017-18

Bench: Shri Partha Sarathi Chaudhury & Shri G. D. Padmahshaliआयकर अपील सं. / Ita No.462/Rpr/2025 "नधा"रण वष" / Assessment Year : 2017-18 Priyesh Singhania 730/1, Radha Kunj, Opposite Vip Guest House, Pahuna, Shankar Nagar Main Road, Raipur (C.G.)-492 001 Pan: Aoups7838A ........अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer, Circle-1(1), Raipur (C.G.) ……""यथ" / Respondent

For Appellant: Shri Mahendra Kumar Agrawal, CAFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 10Section 143(1)Section 143(1)(a)Section 154Section 194D

House, Pahuna, Shankar Nagar Main Road, Raipur (C.G.)-492 001 PAN: AOUPS7838A ........अपीलाथ" / Appellant बनाम / V/s. The Income Tax Officer, Circle-1(1), Raipur (C.G.) ……""यथ" / Respondent Assessee by : Shri Mahendra Kumar Agrawal, CA Revenue by : Dr. Priyanka Patel, Sr. DR सुनवाई क" तार"ख / Date of Hearing : 17.09.2025 घोषणा क" तार"ख / Date of Pronouncement : 18.09.2025 2 Priyesh Singhania

MUNICIPAL COUNCIL DONGARGARH, RAJNANDGAON, RAJNANDGAON vs. ITO, WARD-1/RAJNANDGAON, RAJNANDGAON

In the result, the appeal of the assessee is allowed as above

ITA 625/RPR/2025[2018-19]Status: DisposedITAT Raipur06 Feb 2026AY 2018-19

Bench: Shri Partha Sarathi Chaudhury, Jm & Shri Avdhesh Kumar Mishra, Am आयकर अपील सं. / Ita No: 625/Rpr/2025 (िनधा"रण वष" Assessment Year: 2018-19) Municipal Council Dongargarh, Vs Ito, Ward-1/Rajnandgaon, Income C/O Chief Municipal Officer, Tax Office, Raipur Naka, Municipal Council, Dongargarh, Rajnandgaon, Chhattisgarh, 491441 Rajnandgaon, Chhattisgarh, 491445 Pan: Aamfm7895D (अपीलाथ"/Appellant) : (""थ" / Respondent) िनधा"रती की ओर से / Assessee By : Shri Nitesh Khandelwal, Ca & Ms. Swati Khandelwal, Ca राज" की ओर से / Revenue By : Shri Yogesh Kumar Sharma, Cit-Dr सुनवाई की तारीख / Date Of Hearing : 04/02/2026 घोषणा की तारीख / Date Of : 06/02/2026 Pronouncement आदेश / O R D E R Per Avdhesh Kumar Mishra, Am: This Appeal For Assessment Year (‘Ay’) 2018-19 Filed By The Assessee Is Directed Against The Order Dated 26.08.2025 Of The Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi [‘Cit(A)’] Passed Under Section 250 Of The Income Tax Act, 1961 (‘Act’).

For Appellant: Shri Nitesh Khandelwal, CA and Ms. Swati Khandelwal, CAFor Respondent: Shri Yogesh Kumar Sharma, CIT-DR
Section 10Section 115BSection 139(1)Section 148Section 148ASection 250Section 69

section 10 of the Income Tax Act which reads as under: The income of a local authority is chargeable under the head "Income from house property

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE -I, RAIPUR vs. LORD BUDDHA EDUCATIONAL SOCIETY, RAIPUR

In the result, the appeals of the revenue ITA Nos

ITA 191/RPR/2019[2015-16]Status: DisposedITAT Raipur27 Mar 2023AY 2015-16

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अऩीऱ सं./Ita Nos.188 To 193/Rpr/2019 (ननधाारण वषा / Assessment Year :2012-2013 To 2017-2018) Acit, Central Circle-1, Raipur(Cg) Vs M/S Lord Buddha Educational Society, M/S Raipur Institute Of Medical Sciences (Rims), Gram Godhi, Bhansoj Road, Office Nh-6, Raipur (Cg) Pan No. :Aaaal 3913 E (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

For Appellant: Shri R.B.Doshi, CAFor Respondent: Shri Debashish Lahiri, CIT-DR
Section 12ASection 143(3)

10 give a report either to Assessing Officer under Income-tax Act except when a reference is made under and ill terms of section 55A, or to a competent authority except under section 269L - Held, yes - In income-tax returns, assessee disclosed certain amounts which she had invested in construction of the house - These were 110t accepted by Assessing Officer

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE -I, RAIPUR vs. LORD BUDDHA EDUCATIONAL SOCIETY, RAIPUR

In the result, the appeals of the revenue ITA Nos

ITA 192/RPR/2019[2016-17]Status: DisposedITAT Raipur27 Mar 2023AY 2016-17

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अऩीऱ सं./Ita Nos.188 To 193/Rpr/2019 (ननधाारण वषा / Assessment Year :2012-2013 To 2017-2018) Acit, Central Circle-1, Raipur(Cg) Vs M/S Lord Buddha Educational Society, M/S Raipur Institute Of Medical Sciences (Rims), Gram Godhi, Bhansoj Road, Office Nh-6, Raipur (Cg) Pan No. :Aaaal 3913 E (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

For Appellant: Shri R.B.Doshi, CAFor Respondent: Shri Debashish Lahiri, CIT-DR
Section 12ASection 143(3)

10 give a report either to Assessing Officer under Income-tax Act except when a reference is made under and ill terms of section 55A, or to a competent authority except under section 269L - Held, yes - In income-tax returns, assessee disclosed certain amounts which she had invested in construction of the house - These were 110t accepted by Assessing Officer

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE -I, RAIPUR vs. LORD BUDDHA EDUCATIONAL SOCIETY, RAIPUR

In the result, the appeals of the revenue ITA Nos

ITA 190/RPR/2019[2014-15]Status: DisposedITAT Raipur27 Mar 2023AY 2014-15

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अऩीऱ सं./Ita Nos.188 To 193/Rpr/2019 (ननधाारण वषा / Assessment Year :2012-2013 To 2017-2018) Acit, Central Circle-1, Raipur(Cg) Vs M/S Lord Buddha Educational Society, M/S Raipur Institute Of Medical Sciences (Rims), Gram Godhi, Bhansoj Road, Office Nh-6, Raipur (Cg) Pan No. :Aaaal 3913 E (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

For Appellant: Shri R.B.Doshi, CAFor Respondent: Shri Debashish Lahiri, CIT-DR
Section 12ASection 143(3)

10 give a report either to Assessing Officer under Income-tax Act except when a reference is made under and ill terms of section 55A, or to a competent authority except under section 269L - Held, yes - In income-tax returns, assessee disclosed certain amounts which she had invested in construction of the house - These were 110t accepted by Assessing Officer

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE -I, RAIPUR vs. LORD BUDDHA EDUCATIONAL SOCIETY, RAIPUR

In the result, the appeals of the revenue ITA Nos

ITA 188/RPR/2019[2012-13]Status: DisposedITAT Raipur27 Mar 2023AY 2012-13

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अऩीऱ सं./Ita Nos.188 To 193/Rpr/2019 (ननधाारण वषा / Assessment Year :2012-2013 To 2017-2018) Acit, Central Circle-1, Raipur(Cg) Vs M/S Lord Buddha Educational Society, M/S Raipur Institute Of Medical Sciences (Rims), Gram Godhi, Bhansoj Road, Office Nh-6, Raipur (Cg) Pan No. :Aaaal 3913 E (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

For Appellant: Shri R.B.Doshi, CAFor Respondent: Shri Debashish Lahiri, CIT-DR
Section 12ASection 143(3)

10 give a report either to Assessing Officer under Income-tax Act except when a reference is made under and ill terms of section 55A, or to a competent authority except under section 269L - Held, yes - In income-tax returns, assessee disclosed certain amounts which she had invested in construction of the house - These were 110t accepted by Assessing Officer

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE -I, RAIPUR vs. LORD BUDDHA EDUCATIONAL SOCIETY, RAIPUR

In the result, the appeals of the revenue ITA Nos

ITA 189/RPR/2019[2013-14]Status: DisposedITAT Raipur27 Mar 2023AY 2013-14

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अऩीऱ सं./Ita Nos.188 To 193/Rpr/2019 (ननधाारण वषा / Assessment Year :2012-2013 To 2017-2018) Acit, Central Circle-1, Raipur(Cg) Vs M/S Lord Buddha Educational Society, M/S Raipur Institute Of Medical Sciences (Rims), Gram Godhi, Bhansoj Road, Office Nh-6, Raipur (Cg) Pan No. :Aaaal 3913 E (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

For Appellant: Shri R.B.Doshi, CAFor Respondent: Shri Debashish Lahiri, CIT-DR
Section 12ASection 143(3)

10 give a report either to Assessing Officer under Income-tax Act except when a reference is made under and ill terms of section 55A, or to a competent authority except under section 269L - Held, yes - In income-tax returns, assessee disclosed certain amounts which she had invested in construction of the house - These were 110t accepted by Assessing Officer

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE -I, RAIPUR vs. LORD BUDDHA EDUCATIONAL SOCIETY, RAIPUR

In the result, the appeals of the revenue ITA Nos

ITA 193/RPR/2019[2017-18]Status: DisposedITAT Raipur27 Mar 2023AY 2017-18

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अऩीऱ सं./Ita Nos.188 To 193/Rpr/2019 (ननधाारण वषा / Assessment Year :2012-2013 To 2017-2018) Acit, Central Circle-1, Raipur(Cg) Vs M/S Lord Buddha Educational Society, M/S Raipur Institute Of Medical Sciences (Rims), Gram Godhi, Bhansoj Road, Office Nh-6, Raipur (Cg) Pan No. :Aaaal 3913 E (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

For Appellant: Shri R.B.Doshi, CAFor Respondent: Shri Debashish Lahiri, CIT-DR
Section 12ASection 143(3)

10 give a report either to Assessing Officer under Income-tax Act except when a reference is made under and ill terms of section 55A, or to a competent authority except under section 269L - Held, yes - In income-tax returns, assessee disclosed certain amounts which she had invested in construction of the house - These were 110t accepted by Assessing Officer

INCOME TAX OFFICER-1, RAIGARH vs. M/S SUMIT GLOBAL PVT. LTD, RAIGARH

In the result appeal of the revenue is partly allowed

ITA 97/RPR/2018[2013-14]Status: DisposedITAT Raipur09 Aug 2023AY 2013-14

Bench: SHRI RAVISH SOOD (Judicial Member), SHRI ARUN KHODPIA (Accountant Member)

For Respondent: Shri V.K.Singh, CIT-DR
Section 143(1)

property never became capital asset as defined in Section 2(47) of the Income Tax Act, 1961 because of the defective title and as a result the assessee was not holding any asset and hence, investment could not be construed as a capital asset based on the dictum that no one can give a title better than what he himself

CHHATTISGARH HOUSING BOARD,RAIPUR vs. EXEMPTION CIRCLE, RAIPUR

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

ITA 652/RPR/2025[2016-17]Status: DisposedITAT Raipur17 Feb 2026AY 2016-17

Bench: Shri Partha Sarathi Chaudhury, Jm & Shri Avdhesh Kumar Mishra, Am आयकर अपील सं. / Ita Nos: 649, 650, 651, 652 & 653/Rpr/2025 (िनधा"रण वष" Assessment Years: 2011-12, 2012-13, 2013-14, 2016-17 & 2017-18) Chhattisgarh Housing Board, Vs Assistant Commissioner Of Income Sector-19, Paryavaas Bhawan, Tax (Exemption) Circle, Income Tax Naya Raipur, Chhattisgarh, 492002 Office, Quarter No.1, Type-V, Income Tax Residential Colony, Civil Lines, Raipur, Chhattisgarh, 492001 Pan: Aaeca9783D (अपीलाथ"/Appellant) : (""थ" / Respondent) िनधा"रती की ओर से / Assessee By : Shri Shubham Mehta, Ca राज" की ओर से / Revenue By : Shri Raj Kumar Ghosh, Cit-Dr Dr. Priyanka Patel, Sr. Dr सुनवाई की तारीख / Date Of Hearing : 11/02/2026 घोषणा की तारीख / Date Of : 17/02/2026 Pronouncement आदेश / O R D E R Per Avdhesh Kumar Mishra, Am: Common Facts & Similar Grounds Arise In The Above Captioned Appeals Of The Assessee; Therefore, These Appeals Were Heard Together & Are Being Disposed Off By This Common Order.

For Appellant: Shri Shubham Mehta, CAFor Respondent: Shri Raj Kumar Ghosh, CIT-DR
Section 11Section 12ASection 250

property and to contract by the said name. Further, the appellant is enacted under the State Act for the purpose of taking measures to deal with and satisfying the need of housing accommodation in the State of Chhattisgarh, especially to the lower income group (LIG) and to the weaker sections of the society with a no profit/loss objective. The appellant

CHHATTISGARH HOUSING BOARD,RAIPUR vs. EXEMPTION CIRCLE, RAIPUR

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

ITA 653/RPR/2025[2017-18]Status: DisposedITAT Raipur17 Feb 2026AY 2017-18

Bench: Shri Partha Sarathi Chaudhury, Jm & Shri Avdhesh Kumar Mishra, Am आयकर अपील सं. / Ita Nos: 649, 650, 651, 652 & 653/Rpr/2025 (िनधा"रण वष" Assessment Years: 2011-12, 2012-13, 2013-14, 2016-17 & 2017-18) Chhattisgarh Housing Board, Vs Assistant Commissioner Of Income Sector-19, Paryavaas Bhawan, Tax (Exemption) Circle, Income Tax Naya Raipur, Chhattisgarh, 492002 Office, Quarter No.1, Type-V, Income Tax Residential Colony, Civil Lines, Raipur, Chhattisgarh, 492001 Pan: Aaeca9783D (अपीलाथ"/Appellant) : (""थ" / Respondent) िनधा"रती की ओर से / Assessee By : Shri Shubham Mehta, Ca राज" की ओर से / Revenue By : Shri Raj Kumar Ghosh, Cit-Dr Dr. Priyanka Patel, Sr. Dr सुनवाई की तारीख / Date Of Hearing : 11/02/2026 घोषणा की तारीख / Date Of : 17/02/2026 Pronouncement आदेश / O R D E R Per Avdhesh Kumar Mishra, Am: Common Facts & Similar Grounds Arise In The Above Captioned Appeals Of The Assessee; Therefore, These Appeals Were Heard Together & Are Being Disposed Off By This Common Order.

For Appellant: Shri Shubham Mehta, CAFor Respondent: Shri Raj Kumar Ghosh, CIT-DR
Section 11Section 12ASection 250

property and to contract by the said name. Further, the appellant is enacted under the State Act for the purpose of taking measures to deal with and satisfying the need of housing accommodation in the State of Chhattisgarh, especially to the lower income group (LIG) and to the weaker sections of the society with a no profit/loss objective. The appellant

CHHATTISGARH HOUSING BOARD,RAIPUR vs. ASSISTANT COMMISSIONER, EXEMPTION CIRCLE,, RAIPUR

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

ITA 649/RPR/2025[2011-12]Status: DisposedITAT Raipur17 Feb 2026AY 2011-12

Bench: Shri Partha Sarathi Chaudhury, Jm & Shri Avdhesh Kumar Mishra, Am आयकर अपील सं. / Ita Nos: 649, 650, 651, 652 & 653/Rpr/2025 (िनधा"रण वष" Assessment Years: 2011-12, 2012-13, 2013-14, 2016-17 & 2017-18) Chhattisgarh Housing Board, Vs Assistant Commissioner Of Income Sector-19, Paryavaas Bhawan, Tax (Exemption) Circle, Income Tax Naya Raipur, Chhattisgarh, 492002 Office, Quarter No.1, Type-V, Income Tax Residential Colony, Civil Lines, Raipur, Chhattisgarh, 492001 Pan: Aaeca9783D (अपीलाथ"/Appellant) : (""थ" / Respondent) िनधा"रती की ओर से / Assessee By : Shri Shubham Mehta, Ca राज" की ओर से / Revenue By : Shri Raj Kumar Ghosh, Cit-Dr Dr. Priyanka Patel, Sr. Dr सुनवाई की तारीख / Date Of Hearing : 11/02/2026 घोषणा की तारीख / Date Of : 17/02/2026 Pronouncement आदेश / O R D E R Per Avdhesh Kumar Mishra, Am: Common Facts & Similar Grounds Arise In The Above Captioned Appeals Of The Assessee; Therefore, These Appeals Were Heard Together & Are Being Disposed Off By This Common Order.

For Appellant: Shri Shubham Mehta, CAFor Respondent: Shri Raj Kumar Ghosh, CIT-DR
Section 11Section 12ASection 250

property and to contract by the said name. Further, the appellant is enacted under the State Act for the purpose of taking measures to deal with and satisfying the need of housing accommodation in the State of Chhattisgarh, especially to the lower income group (LIG) and to the weaker sections of the society with a no profit/loss objective. The appellant

CHHATTISGARH HOUSING BOARD,RAIPUR vs. ASSISTANT COMMISSIONER, EXEMPTION CIRCLE, RAIPUR

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

ITA 650/RPR/2025[2012-13]Status: DisposedITAT Raipur17 Feb 2026AY 2012-13

Bench: Shri Partha Sarathi Chaudhury, Jm & Shri Avdhesh Kumar Mishra, Am आयकर अपील सं. / Ita Nos: 649, 650, 651, 652 & 653/Rpr/2025 (िनधा"रण वष" Assessment Years: 2011-12, 2012-13, 2013-14, 2016-17 & 2017-18) Chhattisgarh Housing Board, Vs Assistant Commissioner Of Income Sector-19, Paryavaas Bhawan, Tax (Exemption) Circle, Income Tax Naya Raipur, Chhattisgarh, 492002 Office, Quarter No.1, Type-V, Income Tax Residential Colony, Civil Lines, Raipur, Chhattisgarh, 492001 Pan: Aaeca9783D (अपीलाथ"/Appellant) : (""थ" / Respondent) िनधा"रती की ओर से / Assessee By : Shri Shubham Mehta, Ca राज" की ओर से / Revenue By : Shri Raj Kumar Ghosh, Cit-Dr Dr. Priyanka Patel, Sr. Dr सुनवाई की तारीख / Date Of Hearing : 11/02/2026 घोषणा की तारीख / Date Of : 17/02/2026 Pronouncement आदेश / O R D E R Per Avdhesh Kumar Mishra, Am: Common Facts & Similar Grounds Arise In The Above Captioned Appeals Of The Assessee; Therefore, These Appeals Were Heard Together & Are Being Disposed Off By This Common Order.

For Appellant: Shri Shubham Mehta, CAFor Respondent: Shri Raj Kumar Ghosh, CIT-DR
Section 11Section 12ASection 250

property and to contract by the said name. Further, the appellant is enacted under the State Act for the purpose of taking measures to deal with and satisfying the need of housing accommodation in the State of Chhattisgarh, especially to the lower income group (LIG) and to the weaker sections of the society with a no profit/loss objective. The appellant

CHHATTISGARH HOUSING BOARD,RAIPUR vs. ASSISTANT COMMISSIONER, EXEMPTION CIRCLE, RAIPUR

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

ITA 651/RPR/2025[2013-14]Status: DisposedITAT Raipur17 Feb 2026AY 2013-14

Bench: Shri Partha Sarathi Chaudhury, Jm & Shri Avdhesh Kumar Mishra, Am आयकर अपील सं. / Ita Nos: 649, 650, 651, 652 & 653/Rpr/2025 (िनधा"रण वष" Assessment Years: 2011-12, 2012-13, 2013-14, 2016-17 & 2017-18) Chhattisgarh Housing Board, Vs Assistant Commissioner Of Income Sector-19, Paryavaas Bhawan, Tax (Exemption) Circle, Income Tax Naya Raipur, Chhattisgarh, 492002 Office, Quarter No.1, Type-V, Income Tax Residential Colony, Civil Lines, Raipur, Chhattisgarh, 492001 Pan: Aaeca9783D (अपीलाथ"/Appellant) : (""थ" / Respondent) िनधा"रती की ओर से / Assessee By : Shri Shubham Mehta, Ca राज" की ओर से / Revenue By : Shri Raj Kumar Ghosh, Cit-Dr Dr. Priyanka Patel, Sr. Dr सुनवाई की तारीख / Date Of Hearing : 11/02/2026 घोषणा की तारीख / Date Of : 17/02/2026 Pronouncement आदेश / O R D E R Per Avdhesh Kumar Mishra, Am: Common Facts & Similar Grounds Arise In The Above Captioned Appeals Of The Assessee; Therefore, These Appeals Were Heard Together & Are Being Disposed Off By This Common Order.

For Appellant: Shri Shubham Mehta, CAFor Respondent: Shri Raj Kumar Ghosh, CIT-DR
Section 11Section 12ASection 250

property and to contract by the said name. Further, the appellant is enacted under the State Act for the purpose of taking measures to deal with and satisfying the need of housing accommodation in the State of Chhattisgarh, especially to the lower income group (LIG) and to the weaker sections of the society with a no profit/loss objective. The appellant

HITESH GOLCHHA,RAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, RAIPUR, RAIPUR

Appeals of the assessee are partly allowed, in terms of our observations herein above

ITA 104/RPR/2022[2017-18]Status: DisposedITAT Raipur02 Nov 2023AY 2017-18

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं./Ita Nos.101, 102, 103 & 104/Rpr/2022 (िनधा"रण वष" /Assessment Years: 2014-15, 2015-16, 2016-17 & 2017-18) V. Hitesh Golchha Acit, Prop. Of Mouli Investment, Central Circle-1 Jeevan Ganga, Near Dani Bada, Raipur Budha Para, Raipur – 492 001 Chhattisgarh [Pan: Agjpg 7698 F] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant By : Shri B. Subramanyam, C.A. ""यथ" क" ओर से /Respondent By : Shri S. K. Meena, Cit-D.R. सुनवाई क" तार"ख/Date Of Hearing : 13.09.2023 घोषणा क" तार"ख /Date Of Pronouncement : 02.11.2023

For Appellant: Shri B. Subramanyam, C.AFor Respondent: Shri S. K. Meena, CIT-D.R
Section 153ASection 263Section 43C

Housing Projects Ltd. (supra). The Hon'ble Delhi High Court in Delhi Airport Metro Express (P) Ltd. (supra) has made the following observation: "10. For the purposes of exercising jurisdiction under s. 263 of the Act, the conclusion that the order of the AO is erroneous and prejudicial to the interests of Revenue had to be preceded by some minimal