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8 results for “house property”+ Section 148Aclear

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Key Topics

Section 14822Section 14721Section 26321Section 148A9Section 17Reopening of Assessment7Limitation/Time-bar7Revision u/s 2637Section 115B3Section 69

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 148
2
Section 148A
Section 250
Section 69

148A(d) of the Act for AY 2020-21 reads as under: “5.1 Reference is further drawn on Chapter Ill of the Income Tax Act, 1961: "Incomes Which Do Not Form Part of Total Income". As per the provisions defined under sub-section (20) of section 10 of the Income Tax Act which reads as under: The income

SANJOG JHABAK L/H OF LATE GAUTAM CHAND JHABAK, RAIPUR,RAIPUR vs. PRINCIPAL COMMISSIONER OF INCOME TAX, RAIPUR-1, RAIPUR

In the result, all the appeals filed by the captioned assessees are allowed in terms of our aforesaid observations

ITA 234/RPR/2024[2013-14]Status: DisposedITAT Raipur19 Feb 2025AY 2013-14

Bench: Shri Ravish Sood & Shri Arun Khodpia

For Appellant: Shri Nikhilesh Begani, Advocate
Section 1Section 147Section 148Section 148ASection 263

property; and (v) the scientific and irrefutable evidence in the form of satellite images taken by ISRO, i.e. a premier government agency alongwith the CCOST report(s) analyzing the said imageries, which all evidenced that no agricultural operations were carried out on the subject land in the two years prior to the date of its transfer. Accordingly

SMT. SUSHILA DEVI JHABAK, RAIPUR,RAIPUR vs. PCIT-1, RAIPUR, RAIPUR

In the result, all the appeals filed by the captioned assessees are allowed in terms of our aforesaid observations

ITA 235/RPR/2024[2013-14]Status: DisposedITAT Raipur19 Feb 2025AY 2013-14

Bench: Shri Ravish Sood & Shri Arun Khodpia

For Appellant: Shri Nikhilesh Begani, Advocate
Section 1Section 147Section 148Section 148ASection 263

property; and (v) the scientific and irrefutable evidence in the form of satellite images taken by ISRO, i.e. a premier government agency alongwith the CCOST report(s) analyzing the said imageries, which all evidenced that no agricultural operations were carried out on the subject land in the two years prior to the date of its transfer. Accordingly

SMT. TILOTTAMA JHABAK, RAIPUR,RAIPUR vs. PCIT-1, RAIPUR, RAIPUR

In the result, all the appeals filed by the captioned assessees are allowed in terms of our aforesaid observations

ITA 236/RPR/2024[2013-14]Status: DisposedITAT Raipur19 Feb 2025AY 2013-14

Bench: Shri Ravish Sood & Shri Arun Khodpia

For Appellant: Shri Nikhilesh Begani, Advocate
Section 1Section 147Section 148Section 148ASection 263

property; and (v) the scientific and irrefutable evidence in the form of satellite images taken by ISRO, i.e. a premier government agency alongwith the CCOST report(s) analyzing the said imageries, which all evidenced that no agricultural operations were carried out on the subject land in the two years prior to the date of its transfer. Accordingly

SMT. PUSHPA JHABAK, RAIPUR,RAIPUR vs. PCIT-1, RAIPUR, RAIPUR

In the result, all the appeals filed by the captioned assessees are allowed in terms of our aforesaid observations

ITA 237/RPR/2024[2013-14]Status: DisposedITAT Raipur19 Feb 2025AY 2013-14

Bench: Shri Ravish Sood & Shri Arun Khodpia

For Appellant: Shri Nikhilesh Begani, Advocate
Section 1Section 147Section 148Section 148ASection 263

property; and (v) the scientific and irrefutable evidence in the form of satellite images taken by ISRO, i.e. a premier government agency alongwith the CCOST report(s) analyzing the said imageries, which all evidenced that no agricultural operations were carried out on the subject land in the two years prior to the date of its transfer. Accordingly

SAMPAT LAL JHABAK, RAIPUR,RAIPUR vs. PRINCIPAL COMMISSIONER OF INCOME TAX-1, RAIPUR, RAIPUR

In the result, all the appeals filed by the captioned assessees are allowed in terms of our aforesaid observations

ITA 478/RPR/2024[2013-14]Status: DisposedITAT Raipur19 Feb 2025AY 2013-14

Bench: Shri Ravish Sood & Shri Arun Khodpia

For Appellant: Shri Nikhilesh Begani, Advocate
Section 1Section 147Section 148Section 148ASection 263

property; and (v) the scientific and irrefutable evidence in the form of satellite images taken by ISRO, i.e. a premier government agency alongwith the CCOST report(s) analyzing the said imageries, which all evidenced that no agricultural operations were carried out on the subject land in the two years prior to the date of its transfer. Accordingly

SANJOG JHABAK, RAIPUR,RAIPUR vs. PRINCIPAL COMMISSIONER OF INCOME TAX, RAIPUR-1, RAIPUR

In the result, all the appeals filed by the captioned assessees are allowed in terms of our aforesaid observations

ITA 233/RPR/2024[2013-14]Status: DisposedITAT Raipur19 Feb 2025AY 2013-14

Bench: Shri Ravish Sood & Shri Arun Khodpia

For Appellant: Shri Nikhilesh Begani, Advocate
Section 1Section 147Section 148Section 148ASection 263

property; and (v) the scientific and irrefutable evidence in the form of satellite images taken by ISRO, i.e. a premier government agency alongwith the CCOST report(s) analyzing the said imageries, which all evidenced that no agricultural operations were carried out on the subject land in the two years prior to the date of its transfer. Accordingly

SANKET JHABAK, RAIPUR,RAIPUR vs. PRINCIPAL COMMISSIONER OF INCOME TAX-1, RAIPUR, RAIPUR

In the result, all the appeals filed by the captioned assessees are allowed in terms of our aforesaid observations

ITA 479/RPR/2024[2013-14]Status: DisposedITAT Raipur19 Feb 2025AY 2013-14

Bench: Shri Ravish Sood & Shri Arun Khodpia

For Appellant: Shri Nikhilesh Begani, Advocate
Section 1Section 147Section 148Section 148ASection 263

property; and (v) the scientific and irrefutable evidence in the form of satellite images taken by ISRO, i.e. a premier government agency alongwith the CCOST report(s) analyzing the said imageries, which all evidenced that no agricultural operations were carried out on the subject land in the two years prior to the date of its transfer. Accordingly