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6 results for “house property”+ Section 69Cclear

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Key Topics

Section 143(3)11Section 26310Section 69C8Addition to Income5Section 153A4Section 142A4Section 1532Section 1332Section 133A2Deduction

SHRI TIRATH RAJ SHUKLA,BHILAI vs. INCOME TAX OFFICER, WARD-1(2), BHILAI

In the result, appeal of the assesee is partly allowed for statistical purposes in terms of our aforesaid observations

ITA 7/RPR/2020[2015-16]Status: DisposedITAT Raipur17 Oct 2022AY 2015-16

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No. 07/Rpr/2020 "नधा"रण वष" / Assessment Year : 2015-16 Shri Tirth Raj Sukla 1/3, Maitri Nagar, Risali, Bhilai (C.G.). Pan : Atqps4633J .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer-1(2), Bhilai (C.G.). ……""यथ" / Respondent Assessee By :Shri S.R Rao, Advocate Revenue By :Shri G.N Singh, Sr. Dr

For Appellant: Shri S.R Rao, AdvocateFor Respondent: Shri G.N Singh, Sr. DR
Section 143(3)Section 40A(3)Section 69C

69C of the Act. As is discernible from the orders of the lower authorities, it transpires that the properties in question, viz. (i) property at Risali, Ward No.63, Patwari Halka No.19/22, Khasra No.420/19 [purchased by the assessee and shown as an investment in his balance sheet for the year ending on 31.03.2015]; and (ii) property at Farid Nagar, Ward, Patwari

2
Disallowance2
Survey u/s 133A2

SHREE KRISHNA BUILDERS,RAIPUR vs. PRINCIPAL COMMISSIONER OF INCOME TAX, RAIPUR-1, RAIPUR

In the result appeal of the assessee M/s Shree Krishna Colonisers in ITA

ITA 96/RPR/2022[2017-18]Status: DisposedITAT Raipur14 Dec 2023AY 2017-18

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am (Ita No. 95/Rpr/2022) (Assessment Year: 2017-18) Shree Krishna Colonisers V Principal Commissioner Of Income Tax- 0, Nemichand Gali, Ganj Para Ward S Pcit, Raipur-I No.5, Ram Sagar Para, Raipur, 492001, Chhattisgarh Pan: Abffs7335G (Ita No. 96/Rpr/2022) (Assessment Year: 2017-18) Shree Krishna Builders Principal Commissioner Of Income Tax- 5/425, Nemichand Gali, Ramsagar Para Pcit, Raipur-I Ward, Raipur, Chhattisgarh Pan: Aacft1716A (अपीलाथ"/Appellant) . (""यथ" / Respondent) . िनधा"रती क" ओर से /Assessee By : Shri R. B. Doshi, Ca राज"व क" ओर से /Revenue By : Smt. Ila M. Parmar, Cit-Dr सुनवाई क" तार"ख/ Date Of Hearing : 09.10.2023 घोषणा क" तार"ख/Date Of : 14.12.2023 Pronouncement आदेश / O R D E R Per Arun Khodpia, Am:

For Appellant: Shri R. B. Doshi, CAFor Respondent: Smt. Ila M. Parmar, CIT-DR
Section 133Section 133ASection 142ASection 143(3)Section 153Section 263Section 69C

69C or is unexplained expenditure incurred by the Assessee. 3. In the facts, circumstances, and material on all records relating to the assessment proceedings, the A.O. had passed the order u/s 143(3) dated 30/12/2019 after taking into account all relevant material which he gathered and had not omitted to assess any ITA No. 96/RPR/2022, Shri Krishna Builders amount accrued

SHREE KRISHNA COLONISERS,RAIPUR vs. PRINCIPLE COMMISSIONER OF INCOME TAX, RAIPUR-1, RAIPUR

In the result appeal of the assessee M/s Shree Krishna Colonisers in ITA

ITA 95/RPR/2022[2017-18]Status: DisposedITAT Raipur14 Dec 2023AY 2017-18

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am (Ita No. 95/Rpr/2022) (Assessment Year: 2017-18) Shree Krishna Colonisers V Principal Commissioner Of Income Tax- 0, Nemichand Gali, Ganj Para Ward S Pcit, Raipur-I No.5, Ram Sagar Para, Raipur, 492001, Chhattisgarh Pan: Abffs7335G (Ita No. 96/Rpr/2022) (Assessment Year: 2017-18) Shree Krishna Builders Principal Commissioner Of Income Tax- 5/425, Nemichand Gali, Ramsagar Para Pcit, Raipur-I Ward, Raipur, Chhattisgarh Pan: Aacft1716A (अपीलाथ"/Appellant) . (""यथ" / Respondent) . िनधा"रती क" ओर से /Assessee By : Shri R. B. Doshi, Ca राज"व क" ओर से /Revenue By : Smt. Ila M. Parmar, Cit-Dr सुनवाई क" तार"ख/ Date Of Hearing : 09.10.2023 घोषणा क" तार"ख/Date Of : 14.12.2023 Pronouncement आदेश / O R D E R Per Arun Khodpia, Am:

For Appellant: Shri R. B. Doshi, CAFor Respondent: Smt. Ila M. Parmar, CIT-DR
Section 133Section 133ASection 142ASection 143(3)Section 153Section 263Section 69C

69C or is unexplained expenditure incurred by the Assessee. 3. In the facts, circumstances, and material on all records relating to the assessment proceedings, the A.O. had passed the order u/s 143(3) dated 30/12/2019 after taking into account all relevant material which he gathered and had not omitted to assess any ITA No. 96/RPR/2022, Shri Krishna Builders amount accrued

ANIL KUMAR JAIN,RAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, (CENTRAL), BILASPUR

In the result, appeal of the assessee is partly allowed

ITA 583/RPR/2025[2017-18]Status: DisposedITAT Raipur02 Dec 2025AY 2017-18

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita No.583/Rpr/2025 "नधा"रण वष" /Assessment Year : 2017-18 Anil Kumar Jain 34, Maruti Life Style, Ravi Shankar University, S.O Raipur, Raipur-492 010 (C.G.) Pan: Ahypj7657H

For Appellant: Shri Abhishek Mahawar, CAFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 153ASection 69C

section 69C of the Act. 2. That the learned CIT(A) has grossly erred, both in law and on facts in confirming the Assessment Order framed u/s.153A of Act on the strength of purported approval granted by the Ld. Joint Commissioner of Income Tax (Central), Raipur is void ab initio, invalid, illegal hence, deserves to be quashed and declared

ARDENT STEELS PVT. LTD., RAIPUR,RAIPUR vs. PR. COMMISSIONER OF INCOME TAX, RAIPUR-1, RAIPUR

The appeal of the assessee is allowed in terms of our aforesaid observations

ITA 337/RPR/2025[2020-21]Status: DisposedITAT Raipur17 Oct 2025AY 2020-21

Bench: Shri Partha Sarathi Chaudhury, Jm & Shri Arun Khodpia, Am आयकर अपील सं. / Ita No: 337/Rpr/2025 (िनधा"रण वष"Assessment Year: 2020-21)

For Appellant: Shri R. B. Doshi, CAFor Respondent: Shri S. L. Anuragi, CIT-DR
Section 143(3)Section 263

House (supra) being illumination of the issue indicated above may be usefully reproduced hereunder: “This section unlike Section 34 does not pre- scribe any notice to be given. It only requires the Commissioner to give an opportunity to the assessee of being heard. The section does not speak of any notice. It is unfortunate that the High Court failed

ASSISTANT COMMISSIONER OF INCOME TAX (CENTRAL CIRCLE)-1,, RAIPUR vs. M/S. CHHATISGARH DISTILLERIES LIMITED, KOLKATA

In the result, appeal of the revenue in ITA No

ITA 103/RPR/2020[2017-18]Status: DisposedITAT Raipur31 Jul 2025AY 2017-18

Bench: Shri Partha Sarathi Chaudhury & Shri Arun Khodpiaआयकर अपील सं./Ita No.103/Rpr/2020 Co No.15/Rpr/2023 "नधा"रण वष" / Assessment Year : 2017-18 The Assistant Commissioner Of Income Tax (Central Circle)-1, Raipur (C.G.)

For Appellant: Shri S.R Rao, AdvocateFor Respondent: Shri S.L Anuragi, Ld. CIT-DR
Section 115BSection 132Section 132(4)Section 153ASection 69C

69C— Assessee explained that the said entries represented estimates made by its employees in respect of proposed expenditure—There is no evidence on record to rebut/controvert the said explanation-Additions not sustainable. CIT Vs. S M Agarwal (2007) 293 ITR 43 (Del) – Held that "In this case the department seized documents "Annexure A- 28 p. 15, - gives the details